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1 | AN ACT concerning the Metropolitan Pier and Exposition | ||||||||||||||||||||||||
2 | Authority, which may be referred to as the Convention Industry | ||||||||||||||||||||||||
3 | Competition Act of 2010.
| ||||||||||||||||||||||||
4 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
5 | represented in the General Assembly:
| ||||||||||||||||||||||||
6 | Section 3. The Illinois Public Labor Relations Act is | ||||||||||||||||||||||||
7 | amended by changing Sections 3, 4, 9, 14, and 17 as follows: | ||||||||||||||||||||||||
8 | (5 ILCS 315/3) (from Ch. 48, par. 1603)
| ||||||||||||||||||||||||
9 | Sec. 3. Definitions. As used in this Act, unless the | ||||||||||||||||||||||||
10 | context
otherwise requires:
| ||||||||||||||||||||||||
11 | (a) "Board" means the Illinois
Labor Relations Board or, | ||||||||||||||||||||||||
12 | with respect to a matter over which the
jurisdiction of the | ||||||||||||||||||||||||
13 | Board is assigned to the State Panel or the Local Panel
under | ||||||||||||||||||||||||
14 | Section 5, the panel having jurisdiction over the matter.
| ||||||||||||||||||||||||
15 | (b) "Collective bargaining" means bargaining over terms | ||||||||||||||||||||||||
16 | and conditions
of employment, including hours, wages, and other | ||||||||||||||||||||||||
17 | conditions of employment,
as detailed in Section 7 and which | ||||||||||||||||||||||||
18 | are not excluded by Section 4.
| ||||||||||||||||||||||||
19 | (c) "Confidential employee" means an employee who, in the | ||||||||||||||||||||||||
20 | regular course
of his or her duties, assists and acts in a | ||||||||||||||||||||||||
21 | confidential capacity to persons
who formulate, determine, and | ||||||||||||||||||||||||
22 | effectuate management policies with regard
to labor relations | ||||||||||||||||||||||||
23 | or who, in the regular course of his or her duties, has
|
| |||||||
| |||||||
1 | authorized access to information relating to the effectuation
| ||||||
2 | or review of the employer's collective bargaining policies.
| ||||||
3 | (d) "Craft employees" means skilled journeymen, crafts | ||||||
4 | persons, and their
apprentices and helpers.
| ||||||
5 | (e) "Essential services employees" means those public | ||||||
6 | employees
performing functions so essential that the | ||||||
7 | interruption or termination of
the function will constitute a | ||||||
8 | clear and present danger to the health and
safety of the | ||||||
9 | persons in the affected community.
| ||||||
10 | (f) "Exclusive representative", except with respect to | ||||||
11 | non-State fire
fighters and paramedics employed by fire | ||||||
12 | departments and fire protection
districts, non-State peace | ||||||
13 | officers, and peace officers in the
Department of State Police, | ||||||
14 | means the labor organization that has
been (i) designated by | ||||||
15 | the Board as the representative of a majority of public
| ||||||
16 | employees in an appropriate bargaining unit in accordance with | ||||||
17 | the procedures
contained in this Act, (ii) historically
| ||||||
18 | recognized by the State of Illinois or
any political | ||||||
19 | subdivision of the State before July 1, 1984
(the effective | ||||||
20 | date of this
Act) as the exclusive representative of the | ||||||
21 | employees in an appropriate
bargaining unit, (iii) after July | ||||||
22 | 1, 1984 (the
effective date of this Act) recognized by an
| ||||||
23 | employer upon evidence, acceptable to the Board, that the labor
| ||||||
24 | organization has been designated as the exclusive | ||||||
25 | representative by a
majority of the employees in an appropriate | ||||||
26 | bargaining unit;
(iv) recognized as the exclusive |
| |||||||
| |||||||
1 | representative of personal care attendants
or personal
| ||||||
2 | assistants under Executive Order 2003-8 prior to the effective | ||||||
3 | date of this
amendatory
Act of the 93rd General Assembly, and | ||||||
4 | the organization shall be considered to
be the
exclusive | ||||||
5 | representative of the personal care attendants or personal | ||||||
6 | assistants
as defined
in this Section; or (v) recognized as the | ||||||
7 | exclusive representative of child and day care home providers, | ||||||
8 | including licensed and license exempt providers, pursuant to an | ||||||
9 | election held under Executive Order 2005-1 prior to the | ||||||
10 | effective date of this amendatory Act of the 94th General | ||||||
11 | Assembly, and the organization shall be considered to be the | ||||||
12 | exclusive representative of the child and day care home | ||||||
13 | providers as defined in this Section.
| ||||||
14 | With respect to non-State fire fighters and paramedics | ||||||
15 | employed by fire
departments and fire protection districts, | ||||||
16 | non-State peace officers, and
peace officers in the Department | ||||||
17 | of State Police,
"exclusive representative" means the labor | ||||||
18 | organization that has
been (i) designated by the Board as the | ||||||
19 | representative of a majority of peace
officers or fire fighters | ||||||
20 | in an appropriate bargaining unit in accordance
with the | ||||||
21 | procedures contained in this Act, (ii)
historically recognized
| ||||||
22 | by the State of Illinois or any political subdivision of the | ||||||
23 | State before
January 1, 1986 (the effective date of this | ||||||
24 | amendatory Act of 1985) as the exclusive
representative by a | ||||||
25 | majority of the peace officers or fire fighters in an
| ||||||
26 | appropriate bargaining unit, or (iii) after January 1,
1986 |
| |||||||
| |||||||
1 | (the effective date of this amendatory
Act of 1985) recognized | ||||||
2 | by an employer upon evidence, acceptable to the
Board, that the | ||||||
3 | labor organization has been designated as the exclusive
| ||||||
4 | representative by a majority of the peace officers or fire | ||||||
5 | fighters in an
appropriate bargaining unit.
| ||||||
6 | (g) "Fair share agreement" means an agreement between the | ||||||
7 | employer and
an employee organization under which all or any of | ||||||
8 | the employees in a
collective bargaining unit are required to | ||||||
9 | pay their proportionate share of
the costs of the collective | ||||||
10 | bargaining process, contract administration, and
pursuing | ||||||
11 | matters affecting wages, hours, and other conditions of | ||||||
12 | employment,
but not to exceed the amount of dues uniformly | ||||||
13 | required of members. The
amount certified by the exclusive | ||||||
14 | representative shall not include any fees
for contributions | ||||||
15 | related to the election or support of any candidate for
| ||||||
16 | political office. Nothing in this subsection (g) shall
preclude | ||||||
17 | an employee from making
voluntary political contributions in | ||||||
18 | conjunction with his or her fair share
payment.
| ||||||
19 | (g-1) "Fire fighter" means, for the purposes of this Act | ||||||
20 | only, any
person who has been or is hereafter appointed to a | ||||||
21 | fire department or fire
protection district or employed by a | ||||||
22 | state university and sworn or
commissioned to perform fire | ||||||
23 | fighter duties or paramedic duties, except that the
following | ||||||
24 | persons are not included: part-time fire fighters,
auxiliary, | ||||||
25 | reserve or voluntary fire fighters, including paid on-call fire
| ||||||
26 | fighters, clerks and dispatchers or other civilian employees of |
| |||||||
| |||||||
1 | a fire
department or fire protection district who are not | ||||||
2 | routinely expected to
perform fire fighter duties, or elected | ||||||
3 | officials.
| ||||||
4 | (g-2) "General Assembly of the State of Illinois" means the
| ||||||
5 | legislative branch of the government of the State of Illinois, | ||||||
6 | as provided
for under Article IV of the Constitution of the | ||||||
7 | State of Illinois, and
includes but is not limited to the House | ||||||
8 | of Representatives, the Senate,
the Speaker of the House of | ||||||
9 | Representatives, the Minority Leader of the
House of | ||||||
10 | Representatives, the President of the Senate, the Minority | ||||||
11 | Leader
of the Senate, the Joint Committee on Legislative | ||||||
12 | Support Services and any
legislative support services agency | ||||||
13 | listed in the Legislative Commission
Reorganization Act of | ||||||
14 | 1984.
| ||||||
15 | (h) "Governing body" means, in the case of the State, the | ||||||
16 | State Panel of
the Illinois Labor Relations Board, the Director | ||||||
17 | of the Department of Central
Management Services, and the | ||||||
18 | Director of the Department of Labor; the county
board in the | ||||||
19 | case of a county; the corporate authorities in the case of a
| ||||||
20 | municipality; and the appropriate body authorized to provide | ||||||
21 | for expenditures
of its funds in the case of any other unit of | ||||||
22 | government.
| ||||||
23 | (i) "Labor organization" means any organization in which | ||||||
24 | public employees
participate and that exists for the purpose, | ||||||
25 | in whole or in part, of dealing
with a public employer | ||||||
26 | concerning wages, hours, and other terms and conditions
of |
| |||||||
| |||||||
1 | employment, including the settlement of grievances.
| ||||||
2 | (j) "Managerial employee" means an individual who is | ||||||
3 | engaged
predominantly in executive and management functions | ||||||
4 | and is charged with the
responsibility of directing the | ||||||
5 | effectuation of management policies
and practices.
| ||||||
6 | (k) "Peace officer" means, for the purposes of this Act | ||||||
7 | only, any
persons who have been or are hereafter appointed to a | ||||||
8 | police force,
department, or agency and sworn or commissioned | ||||||
9 | to perform police duties,
except that the following persons are | ||||||
10 | not
included: part-time police
officers, special police | ||||||
11 | officers, auxiliary police as defined by Section
3.1-30-20 of | ||||||
12 | the Illinois Municipal Code, night watchmen, "merchant | ||||||
13 | police",
court security officers as defined by Section 3-6012.1 | ||||||
14 | of the Counties
Code,
temporary employees, traffic guards or | ||||||
15 | wardens, civilian parking meter and
parking facilities | ||||||
16 | personnel or other individuals specially appointed to
aid or | ||||||
17 | direct traffic at or near schools or public functions or to aid | ||||||
18 | in
civil defense or disaster, parking enforcement employees who | ||||||
19 | are not
commissioned as peace officers and who are not armed | ||||||
20 | and who are not
routinely expected to effect arrests, parking | ||||||
21 | lot attendants, clerks and
dispatchers or other civilian | ||||||
22 | employees of a police department who are not
routinely expected | ||||||
23 | to effect arrests, or elected officials.
| ||||||
24 | (l) "Person" includes one or more individuals, labor | ||||||
25 | organizations, public
employees, associations, corporations, | ||||||
26 | legal representatives, trustees,
trustees in bankruptcy, |
| |||||||
| |||||||
1 | receivers, or the State of Illinois or any political
| ||||||
2 | subdivision of the State or governing body, but does not | ||||||
3 | include the General
Assembly of the State of Illinois or any | ||||||
4 | individual employed by the General
Assembly of the State of | ||||||
5 | Illinois.
| ||||||
6 | (m) "Professional employee" means any employee engaged in | ||||||
7 | work predominantly
intellectual and varied in character rather | ||||||
8 | than routine mental, manual,
mechanical or physical work; | ||||||
9 | involving the consistent exercise of discretion
and adjustment | ||||||
10 | in its performance; of such a character that the output | ||||||
11 | produced
or the result accomplished cannot be standardized in | ||||||
12 | relation to a given
period of time; and requiring advanced | ||||||
13 | knowledge in a field of science or
learning customarily | ||||||
14 | acquired by a prolonged course of specialized intellectual
| ||||||
15 | instruction and study in an institution of higher learning or a | ||||||
16 | hospital,
as distinguished from a general academic education or | ||||||
17 | from apprenticeship
or from training in the performance of | ||||||
18 | routine mental, manual, or physical
processes; or any employee | ||||||
19 | who has completed the courses of specialized
intellectual | ||||||
20 | instruction and study prescribed in this subsection (m) and is
| ||||||
21 | performing related
work under the supervision of a professional | ||||||
22 | person to qualify to become
a professional employee as defined | ||||||
23 | in this subsection (m).
| ||||||
24 | (n) "Public employee" or "employee", for the purposes of | ||||||
25 | this Act, means
any individual employed by a public employer, | ||||||
26 | including (i) interns and residents
at public hospitals, (ii) |
| |||||||
| |||||||
1 | as of the effective date of this amendatory Act of the 93rd | ||||||
2 | General
Assembly, but not
before, personal care attendants and | ||||||
3 | personal assistants working under the Home
Services
Program | ||||||
4 | under Section 3 of the Disabled Persons Rehabilitation Act, | ||||||
5 | subject to
the
limitations set forth in this Act and in the | ||||||
6 | Disabled Persons Rehabilitation
Act,
and (iii) as of the | ||||||
7 | effective date of this amendatory Act of the 94th General | ||||||
8 | Assembly, but not before, child and day care home providers | ||||||
9 | participating in the child care assistance program under | ||||||
10 | Section 9A-11 of the Illinois Public Aid Code, subject to the | ||||||
11 | limitations set forth in this Act and in Section 9A-11 of the | ||||||
12 | Illinois Public Aid Code , and (iv) as of the effective date of | ||||||
13 | this amendatory Act of the 96th General Assembly, employees of | ||||||
14 | the Metropolitan Pier and Exposition Authority employed | ||||||
15 | pursuant to subsection (c) of Section 4 of the Metropolitan | ||||||
16 | Pier and Exposition Authority Act , but excluding all of the | ||||||
17 | following: employees of the
General Assembly of the State of | ||||||
18 | Illinois; elected officials; executive
heads of a department; | ||||||
19 | members of boards or commissions; the Executive
Inspectors | ||||||
20 | General; any special Executive Inspectors General; employees | ||||||
21 | of each
Office of an Executive Inspector General;
commissioners | ||||||
22 | and employees of the Executive Ethics Commission; the Auditor
| ||||||
23 | General's Inspector General; employees of the Office of the | ||||||
24 | Auditor General's
Inspector General; the Legislative Inspector | ||||||
25 | General; any special Legislative
Inspectors General; employees | ||||||
26 | of the Office
of the Legislative Inspector General;
|
| |||||||
| |||||||
1 | commissioners and employees of the Legislative Ethics | ||||||
2 | Commission;
employees
of any
agency, board or commission | ||||||
3 | created by this Act; employees appointed to
State positions of | ||||||
4 | a temporary or emergency nature; all employees of school
| ||||||
5 | districts and higher education institutions except | ||||||
6 | firefighters and peace
officers employed
by a state university; | ||||||
7 | managerial employees; short-term employees;
confidential | ||||||
8 | employees; independent contractors; and supervisors except as
| ||||||
9 | provided in this Act.
| ||||||
10 | Personal care attendants and personal assistants shall not | ||||||
11 | be considered
public
employees for any purposes not | ||||||
12 | specifically provided for in the amendatory Act
of the
93rd | ||||||
13 | General Assembly, including but not limited to, purposes of | ||||||
14 | vicarious
liability in tort
and purposes of statutory | ||||||
15 | retirement or health insurance benefits. Personal
care
| ||||||
16 | attendants and personal assistants shall not be covered by the | ||||||
17 | State Employees
Group
Insurance Act of 1971 (5 ILCS 375/).
| ||||||
18 | Child and day care home providers shall not be considered | ||||||
19 | public employees for any purposes not specifically provided for | ||||||
20 | in this amendatory Act of the 94th General Assembly, including | ||||||
21 | but not limited to, purposes of vicarious liability in tort and | ||||||
22 | purposes of statutory retirement or health insurance benefits. | ||||||
23 | Child and day care home providers shall not be covered by the | ||||||
24 | State Employees Group Insurance Act of 1971. | ||||||
25 | Notwithstanding Section 9, subsection (c), or any other | ||||||
26 | provisions of
this Act, all peace officers above the rank of |
| |||||||
| |||||||
1 | captain in
municipalities with more than 1,000,000 inhabitants | ||||||
2 | shall be excluded
from this Act.
| ||||||
3 | (o) Except as otherwise in subsection (o-5), "public | ||||||
4 | employer" or "employer" means the State of Illinois; any
| ||||||
5 | political subdivision of the State, unit of local government or | ||||||
6 | school
district; authorities including departments, divisions, | ||||||
7 | bureaus, boards,
commissions, the Metropolitan Pier and | ||||||
8 | Exposition Authority, or other agencies of the foregoing | ||||||
9 | entities; and any person
acting within the scope of his or her | ||||||
10 | authority, express or implied, on
behalf of those entities in | ||||||
11 | dealing with its employees.
As of the effective date of the | ||||||
12 | amendatory Act of the 93rd General Assembly,
but not
before, | ||||||
13 | the State of Illinois shall be considered the employer of the | ||||||
14 | personal
care
attendants and personal assistants working under | ||||||
15 | the Home Services Program
under
Section 3 of the Disabled | ||||||
16 | Persons Rehabilitation Act, subject to the
limitations set | ||||||
17 | forth
in this Act and in the Disabled Persons Rehabilitation | ||||||
18 | Act. The State shall not
be
considered to be the employer of | ||||||
19 | personal care attendants and personal
assistants for any
| ||||||
20 | purposes not specifically provided for in this amendatory Act | ||||||
21 | of the 93rd
General
Assembly, including but not limited to, | ||||||
22 | purposes of vicarious liability in tort
and
purposes of | ||||||
23 | statutory retirement or health insurance benefits. Personal | ||||||
24 | care
attendants
and personal assistants shall not be covered by | ||||||
25 | the State Employees Group
Insurance Act of 1971
(5 ILCS 375/).
| ||||||
26 | As of the effective date of this amendatory Act of the 94th |
| |||||||
| |||||||
1 | General Assembly but not before, the State of Illinois shall be | ||||||
2 | considered the employer of the day and child care home | ||||||
3 | providers participating in the child care assistance program | ||||||
4 | under Section 9A-11 of the Illinois Public Aid Code, subject to | ||||||
5 | the limitations set forth in this Act and in Section 9A-11 of | ||||||
6 | the Illinois Public Aid Code. The State shall not be considered | ||||||
7 | to be the employer of child and day care home providers for any | ||||||
8 | purposes not specifically provided for in this amendatory Act | ||||||
9 | of the 94th General Assembly, including but not limited to, | ||||||
10 | purposes of vicarious liability in tort and purposes of | ||||||
11 | statutory retirement or health insurance benefits. Child and | ||||||
12 | day care home providers shall not be covered by the State | ||||||
13 | Employees Group Insurance Act of 1971. | ||||||
14 | "Public employer" or
"employer" as used in this Act, | ||||||
15 | however, does not
mean and shall not include the General | ||||||
16 | Assembly of the State of Illinois,
the Executive Ethics | ||||||
17 | Commission, the Offices of the Executive Inspectors
General, | ||||||
18 | the Legislative Ethics Commission, the Office of the | ||||||
19 | Legislative
Inspector General, the Office of the Auditor | ||||||
20 | General's Inspector General,
and educational employers or | ||||||
21 | employers as defined in the Illinois
Educational Labor | ||||||
22 | Relations Act, except with respect to a state university in
its | ||||||
23 | employment of firefighters and peace officers. County boards | ||||||
24 | and county
sheriffs shall be
designated as joint or | ||||||
25 | co-employers of county peace officers appointed
under the | ||||||
26 | authority of a county sheriff. Nothing in this subsection
(o) |
| |||||||
| |||||||
1 | shall be construed
to prevent the State Panel or the Local | ||||||
2 | Panel
from determining that employers are joint or | ||||||
3 | co-employers.
| ||||||
4 | (o-5) With respect to
wages, fringe
benefits, hours, | ||||||
5 | holidays, vacations, proficiency
examinations, sick leave, and | ||||||
6 | other conditions of
employment, the public employer of public | ||||||
7 | employees who are court reporters, as
defined in the Court | ||||||
8 | Reporters Act, shall be determined as
follows:
| ||||||
9 | (1) For court reporters employed by the Cook County | ||||||
10 | Judicial
Circuit, the chief judge of the Cook County | ||||||
11 | Circuit
Court is the public employer and employer | ||||||
12 | representative.
| ||||||
13 | (2) For court reporters employed by the 12th, 18th, | ||||||
14 | 19th, and, on and after December 4, 2006, the 22nd judicial
| ||||||
15 | circuits, a group consisting of the chief judges of those | ||||||
16 | circuits, acting
jointly by majority vote, is the public | ||||||
17 | employer and employer representative.
| ||||||
18 | (3) For court reporters employed by all other judicial | ||||||
19 | circuits,
a group consisting of the chief judges of those | ||||||
20 | circuits, acting jointly by
majority vote, is the public | ||||||
21 | employer and employer representative.
| ||||||
22 | (p) "Security employee" means an employee who is | ||||||
23 | responsible for the
supervision and control of inmates at | ||||||
24 | correctional facilities. The term
also includes other | ||||||
25 | non-security employees in bargaining units having the
majority | ||||||
26 | of employees being responsible for the supervision and control |
| |||||||
| |||||||
1 | of
inmates at correctional facilities.
| ||||||
2 | (q) "Short-term employee" means an employee who is employed | ||||||
3 | for less
than 2 consecutive calendar quarters during a calendar | ||||||
4 | year and who does
not have a reasonable assurance that he or | ||||||
5 | she will be rehired by the
same employer for the same service | ||||||
6 | in a subsequent calendar year.
| ||||||
7 | (r) "Supervisor" is an employee whose principal work is | ||||||
8 | substantially
different from that of his or her subordinates | ||||||
9 | and who has authority, in the
interest of the employer, to | ||||||
10 | hire, transfer, suspend, lay off, recall,
promote, discharge, | ||||||
11 | direct, reward, or discipline employees, to adjust
their | ||||||
12 | grievances, or to effectively recommend any of those actions, | ||||||
13 | if the
exercise
of that authority is not of a merely routine or | ||||||
14 | clerical nature, but
requires the consistent use of independent | ||||||
15 | judgment. Except with respect to
police employment, the term | ||||||
16 | "supervisor" includes only those individuals
who devote a | ||||||
17 | preponderance of their employment time to exercising that
| ||||||
18 | authority, State supervisors notwithstanding. In addition, in | ||||||
19 | determining
supervisory status in police employment, rank | ||||||
20 | shall not be determinative.
The Board shall consider, as | ||||||
21 | evidence of bargaining unit inclusion or
exclusion, the common | ||||||
22 | law enforcement policies and relationships between
police | ||||||
23 | officer ranks and certification under applicable civil service | ||||||
24 | law,
ordinances, personnel codes, or Division 2.1 of Article 10 | ||||||
25 | of the Illinois
Municipal Code, but these factors shall not
be | ||||||
26 | the sole or predominant factors considered by the Board in |
| |||||||
| |||||||
1 | determining
police supervisory status.
| ||||||
2 | Notwithstanding the provisions of the preceding paragraph, | ||||||
3 | in determining
supervisory status in fire fighter employment, | ||||||
4 | no fire fighter shall be
excluded as a supervisor who has | ||||||
5 | established representation rights under
Section 9 of this Act. | ||||||
6 | Further, in new fire fighter units, employees shall
consist of | ||||||
7 | fire fighters of the rank of company officer and below. If a | ||||||
8 | company officer otherwise qualifies as a supervisor under the | ||||||
9 | preceding paragraph, however, he or she shall
not be included | ||||||
10 | in the fire fighter
unit. If there is no rank between that of | ||||||
11 | chief and the
highest company officer, the employer may | ||||||
12 | designate a position on each
shift as a Shift Commander, and | ||||||
13 | the persons occupying those positions shall
be supervisors. All | ||||||
14 | other ranks above that of company officer shall be
supervisors.
| ||||||
15 | (s) (1) "Unit" means a class of jobs or positions that are | ||||||
16 | held by
employees whose collective interests may suitably | ||||||
17 | be represented by a labor
organization for collective | ||||||
18 | bargaining. Except with respect to non-State fire
fighters | ||||||
19 | and paramedics employed by fire departments and fire | ||||||
20 | protection
districts, non-State peace officers, and peace | ||||||
21 | officers in the Department of
State Police, a bargaining | ||||||
22 | unit determined by the Board shall not include both
| ||||||
23 | employees and supervisors, or supervisors only, except as | ||||||
24 | provided in paragraph
(2) of this subsection (s) and except | ||||||
25 | for bargaining units in existence on July
1, 1984 (the | ||||||
26 | effective date of this Act). With respect to non-State fire
|
| |||||||
| |||||||
1 | fighters and paramedics employed by fire departments and | ||||||
2 | fire protection
districts, non-State peace officers, and | ||||||
3 | peace officers in the Department of
State Police, a | ||||||
4 | bargaining unit determined by the Board shall not include | ||||||
5 | both
supervisors and nonsupervisors, or supervisors only, | ||||||
6 | except as provided in
paragraph (2) of this subsection (s) | ||||||
7 | and except for bargaining units in
existence on January 1, | ||||||
8 | 1986 (the effective date of this amendatory Act of
1985). A | ||||||
9 | bargaining unit determined by the Board to contain peace | ||||||
10 | officers
shall contain no employees other than peace | ||||||
11 | officers unless otherwise agreed to
by the employer and the | ||||||
12 | labor organization or labor organizations involved.
| ||||||
13 | Notwithstanding any other provision of this Act, a | ||||||
14 | bargaining unit, including a
historical bargaining unit, | ||||||
15 | containing sworn peace officers of the Department
of | ||||||
16 | Natural Resources (formerly designated the Department of | ||||||
17 | Conservation) shall
contain no employees other than such | ||||||
18 | sworn peace officers upon the effective
date of this | ||||||
19 | amendatory Act of 1990 or upon the expiration date of any
| ||||||
20 | collective bargaining agreement in effect upon the | ||||||
21 | effective date of this
amendatory Act of 1990 covering both | ||||||
22 | such sworn peace officers and other
employees.
| ||||||
23 | (2) Notwithstanding the exclusion of supervisors from | ||||||
24 | bargaining units
as provided in paragraph (1) of this | ||||||
25 | subsection (s), a public
employer may agree to permit its | ||||||
26 | supervisory employees to form bargaining units
and may |
| |||||||
| |||||||
1 | bargain with those units. This Act shall apply if the | ||||||
2 | public employer
chooses to bargain under this subsection.
| ||||||
3 | (3) Public employees who are court reporters, as | ||||||
4 | defined
in the Court Reporters Act,
shall be divided into 3 | ||||||
5 | units for collective bargaining purposes. One unit
shall be | ||||||
6 | court reporters employed by the Cook County Judicial | ||||||
7 | Circuit; one
unit shall be court reporters employed by the | ||||||
8 | 12th, 18th, 19th, and, on and after December 4, 2006, the | ||||||
9 | 22nd judicial
circuits; and one unit shall be court | ||||||
10 | reporters employed by all other
judicial circuits.
| ||||||
11 | (Source: P.A. 94-98, eff. 7-1-05; 94-320, eff. 1-1-06; 95-331, | ||||||
12 | eff. 8-21-07.)
| ||||||
13 | (5 ILCS 315/4) (from Ch. 48, par. 1604)
| ||||||
14 | Sec. 4. Management Rights. Employers shall not be required | ||||||
15 | to bargain
over matters of inherent managerial policy, which | ||||||
16 | shall include such areas
of discretion or policy as the | ||||||
17 | functions of the employer, standards of
services,
its overall | ||||||
18 | budget, the organizational structure and selection of new
| ||||||
19 | employees, examination techniques
and direction of employees. | ||||||
20 | Employers, however, shall be required to bargain
collectively | ||||||
21 | with regard to
policy matters directly affecting wages, hours | ||||||
22 | and terms and conditions of employment
as well as the impact | ||||||
23 | thereon upon request by employee representatives.
| ||||||
24 | To preserve the rights of employers and exclusive | ||||||
25 | representatives which
have established collective bargaining |
| |||||||
| |||||||
1 | relationships or negotiated collective
bargaining agreements | ||||||
2 | prior to the effective date of this Act, employers
shall be | ||||||
3 | required to bargain collectively with regard to any matter | ||||||
4 | concerning
wages, hours or conditions of employment about which | ||||||
5 | they have bargained
for and agreed to in a collective | ||||||
6 | bargaining agreement
prior to the effective date of this Act.
| ||||||
7 | In the case of the Metropolitan Pier and Exposition | ||||||
8 | Authority, the Authority shall not be required to bargain over | ||||||
9 | matters of inherent managerial policy, which shall include the | ||||||
10 | following areas of discretion or policy: (i) the functions of | ||||||
11 | the Authority; (ii) the Authority's standards of service; (iii) | ||||||
12 | the Authority's overall budget; (iv) the Authority's | ||||||
13 | organizational structure; (v) the selection of new employees by | ||||||
14 | the Authority; (vi) employee examination techniques; (vii) the | ||||||
15 | direction of employees; and (viii) the methods, means, and | ||||||
16 | personnel by which the Authority's operations are to be | ||||||
17 | conducted. The Metropolitan Pier and Exposition Authority | ||||||
18 | shall, however, be required to bargain collectively regarding | ||||||
19 | the impact of decisions on matters of inherent managerial | ||||||
20 | policy. | ||||||
21 | The chief judge of the judicial circuit that employs a | ||||||
22 | public employee who
is
a court reporter, as defined in the | ||||||
23 | Court Reporters Act, has the authority to
hire, appoint, | ||||||
24 | promote, evaluate, discipline, and discharge court reporters
| ||||||
25 | within that judicial circuit.
| ||||||
26 | Nothing in this amendatory Act of the 94th General Assembly |
| |||||||
| |||||||
1 | shall
be construed to intrude upon the judicial functions of | ||||||
2 | any court. This
amendatory Act of the 94th General Assembly | ||||||
3 | applies only to nonjudicial
administrative matters relating to | ||||||
4 | the collective bargaining rights of court
reporters.
| ||||||
5 | (Source: P.A. 94-98, eff. 7-1-05.)
| ||||||
6 | (5 ILCS 315/9) (from Ch. 48, par. 1609)
| ||||||
7 | Sec. 9. Elections; recognition.
| ||||||
8 | (a) Whenever in accordance with such
regulations as may be | ||||||
9 | prescribed by the Board a petition has been filed:
| ||||||
10 | (1) by a public employee or group of public employees | ||||||
11 | or any labor
organization acting in their behalf | ||||||
12 | demonstrating that 30% of the public
employees in an | ||||||
13 | appropriate unit (A) wish to be represented for the
| ||||||
14 | purposes of collective bargaining by a labor organization | ||||||
15 | as exclusive
representative, or (B) asserting that the | ||||||
16 | labor organization which has been
certified or is currently | ||||||
17 | recognized by the public employer as bargaining
| ||||||
18 | representative is no longer the representative of the | ||||||
19 | majority of public
employees in the unit; or
| ||||||
20 | (2) by a public employer alleging that one or more | ||||||
21 | labor organizations
have presented to it a claim that they | ||||||
22 | be recognized as the representative
of a majority of the | ||||||
23 | public employees in an appropriate unit,
| ||||||
24 | the Board
shall investigate such petition, and if it has | ||||||
25 | reasonable cause to believe
that a question of representation |
| |||||||
| |||||||
1 | exists, shall provide for an appropriate
hearing upon due | ||||||
2 | notice. Such hearing shall be held at the offices of
the Board | ||||||
3 | or such other location as the Board deems appropriate.
If it | ||||||
4 | finds upon the record of the hearing that a question of
| ||||||
5 | representation exists, it shall direct an election in | ||||||
6 | accordance with
subsection (d) of this Section, which election | ||||||
7 | shall be held not later than
120 days after the date the | ||||||
8 | petition was filed regardless of whether that
petition was | ||||||
9 | filed before or after the effective date of this amendatory
Act | ||||||
10 | of 1987; provided, however, the Board may extend the time for | ||||||
11 | holding an
election by an additional 60 days if, upon motion by | ||||||
12 | a person who has filed
a petition under this Section or is the | ||||||
13 | subject of a petition filed under
this Section and is a party | ||||||
14 | to such hearing, or upon the Board's own
motion, the Board | ||||||
15 | finds that good cause has been shown for extending the
election | ||||||
16 | date; provided further, that nothing in this Section shall | ||||||
17 | prohibit
the Board, in its discretion, from extending the time | ||||||
18 | for holding an
election for so long as may be necessary under | ||||||
19 | the circumstances, where the
purpose for such extension is to | ||||||
20 | permit resolution by the Board of an
unfair labor practice | ||||||
21 | charge filed by one of the parties to a
representational | ||||||
22 | proceeding against the other based upon conduct which may
| ||||||
23 | either affect the existence of a question concerning | ||||||
24 | representation or have
a tendency to interfere with a fair and | ||||||
25 | free election, where the party
filing the charge has not filed | ||||||
26 | a request to proceed with the election; and
provided further |
| |||||||
| |||||||
1 | that prior to the expiration of the total time allotted
for | ||||||
2 | holding an election, a person who has filed a petition under | ||||||
3 | this
Section or is the subject of a petition filed under this | ||||||
4 | Section and is a
party to such hearing or the Board, may move | ||||||
5 | for and obtain the entry
of an order in the circuit court of | ||||||
6 | the county in which the majority of the
public employees sought | ||||||
7 | to be represented by such person reside, such order
extending | ||||||
8 | the date upon which the election shall be held. Such order | ||||||
9 | shall
be issued by the circuit court only upon a judicial | ||||||
10 | finding that there has
been a sufficient showing that there is | ||||||
11 | good cause to extend the election
date beyond such period and | ||||||
12 | shall require the Board to hold the
election as soon as is | ||||||
13 | feasible given the totality of the circumstances.
Such 120 day | ||||||
14 | period may be extended one or more times by the agreement
of | ||||||
15 | all parties to the hearing to a date certain without the | ||||||
16 | necessity of
obtaining a court order. Nothing in this Section | ||||||
17 | prohibits the waiving
of hearings by stipulation for the | ||||||
18 | purpose of a consent election in conformity
with the rules and | ||||||
19 | regulations of the Board or an election in a unit agreed
upon | ||||||
20 | by the parties. Other interested employee organizations may | ||||||
21 | intervene
in the proceedings in the manner and within the time | ||||||
22 | period specified by
rules and regulations of the Board. | ||||||
23 | Interested parties who are necessary
to the proceedings may | ||||||
24 | also intervene in the proceedings in the manner and
within the | ||||||
25 | time period specified by the rules and regulations of the | ||||||
26 | Board.
|
| |||||||
| |||||||
1 | (a-5) The Board shall designate an exclusive | ||||||
2 | representative for purposes
of
collective bargaining when the | ||||||
3 | representative demonstrates a showing of
majority interest by | ||||||
4 | employees in the unit. If the parties to a dispute are
without
| ||||||
5 | agreement on the means to ascertain the choice, if any, of | ||||||
6 | employee
organization
as their representative, the Board shall | ||||||
7 | ascertain the employees' choice of
employee organization, on | ||||||
8 | the basis of dues deduction authorization or other
evidence, | ||||||
9 | or, if necessary, by conducting an election. All evidence | ||||||
10 | submitted by an employee organization to the Board to ascertain | ||||||
11 | an employee's choice of an employee organization is | ||||||
12 | confidential and shall not be submitted to the employer for | ||||||
13 | review. The Board shall ascertain the employee's choice of | ||||||
14 | employee organization within 120 days after the filing of the | ||||||
15 | majority interest petition; however, the Board may extend time | ||||||
16 | by an additional 60 days, upon its own motion or upon the | ||||||
17 | motion of a party to the proceeding. If either party provides
| ||||||
18 | to the Board, before the designation of a representative, clear | ||||||
19 | and convincing
evidence that the dues deduction | ||||||
20 | authorizations, and other evidence upon which
the Board would | ||||||
21 | otherwise rely to ascertain the employees' choice of
| ||||||
22 | representative, are fraudulent or were obtained through | ||||||
23 | coercion, the Board
shall promptly thereafter conduct an | ||||||
24 | election. The Board shall also investigate
and consider a | ||||||
25 | party's allegations that the dues deduction authorizations and
| ||||||
26 | other evidence submitted in support of a designation of |
| |||||||
| |||||||
1 | representative without
an election were subsequently changed, | ||||||
2 | altered, withdrawn, or withheld as a
result of employer fraud, | ||||||
3 | coercion, or any other unfair labor practice by the
employer. | ||||||
4 | If the Board determines that a labor organization would have | ||||||
5 | had a
majority interest but for an employer's fraud, coercion, | ||||||
6 | or unfair labor
practice, it shall designate the labor | ||||||
7 | organization as an exclusive
representative without conducting | ||||||
8 | an
election. If a hearing is necessary to resolve any issues of | ||||||
9 | representation under this Section, the Board shall conclude its | ||||||
10 | hearing process and issue a certification of the entire | ||||||
11 | appropriate unit not later than 120 days after the date the | ||||||
12 | petition was filed. The 120-day period may be extended one or | ||||||
13 | more times by the agreement of all parties to a hearing to a | ||||||
14 | date certain.
| ||||||
15 | (a-6) A labor organization or an employer may file a unit | ||||||
16 | clarification petition seeking to clarify an existing | ||||||
17 | bargaining unit. The Board shall conclude its investigation, | ||||||
18 | including any hearing process deemed necessary, and issue a | ||||||
19 | certification of clarified unit or dismiss the petition not | ||||||
20 | later than 120 days after the date the petition was filed. The | ||||||
21 | 120-day period may be extended one or more times by the | ||||||
22 | agreement of all parties to a hearing to a date certain. | ||||||
23 | (b) The Board shall decide in each case, in order to assure | ||||||
24 | public employees
the fullest freedom in exercising the rights | ||||||
25 | guaranteed by this Act, a unit
appropriate for the purpose of | ||||||
26 | collective bargaining, based upon but not
limited to such |
| |||||||
| |||||||
1 | factors as: historical pattern of recognition; community
of | ||||||
2 | interest including employee skills and functions; degree of | ||||||
3 | functional
integration; interchangeability and contact among | ||||||
4 | employees; fragmentation
of employee groups; common | ||||||
5 | supervision, wages, hours and other working
conditions of the | ||||||
6 | employees involved; and the desires of the employees.
For | ||||||
7 | purposes of this subsection, fragmentation shall not be the | ||||||
8 | sole or
predominant factor used by the Board in determining an | ||||||
9 | appropriate
bargaining unit. Except with respect to non-State | ||||||
10 | fire fighters and
paramedics employed by fire departments and | ||||||
11 | fire protection districts,
non-State peace officers and peace | ||||||
12 | officers in the State
Department of State Police, a single | ||||||
13 | bargaining unit determined by the
Board may not include both | ||||||
14 | supervisors and nonsupervisors, except for
bargaining units in | ||||||
15 | existence on the effective date of this Act. With
respect to | ||||||
16 | non-State fire fighters and paramedics employed by fire
| ||||||
17 | departments and fire protection districts, non-State peace | ||||||
18 | officers and
peace officers in the State Department of State | ||||||
19 | Police, a single bargaining
unit determined by the Board may | ||||||
20 | not include both supervisors and
nonsupervisors, except for | ||||||
21 | bargaining units in existence on the effective
date of this | ||||||
22 | amendatory Act of 1985. With respect to Metropolitan Pier and | ||||||
23 | Exposition Authority employees, the Board shall not recognize | ||||||
24 | (i) more than a single bargaining unit for employees engaged in | ||||||
25 | drayage, rigging, and related duties and (ii) more than a | ||||||
26 | single bargaining unit for employees engaged in carpentry, |
| |||||||
| |||||||
1 | decorating, and related duties.
| ||||||
2 | In cases involving an historical pattern of recognition, | ||||||
3 | and in cases where
the employer has recognized the union as the | ||||||
4 | sole and exclusive bargaining
agent for a specified existing | ||||||
5 | unit, the Board shall find the employees
in the unit then | ||||||
6 | represented by the union pursuant to the recognition to
be the | ||||||
7 | appropriate unit.
| ||||||
8 | Notwithstanding the above factors, where the majority of | ||||||
9 | public employees
of a craft so decide, the Board shall | ||||||
10 | designate such craft as a unit
appropriate for the purposes of | ||||||
11 | collective bargaining.
| ||||||
12 | The Board shall not decide that any unit is appropriate if | ||||||
13 | such unit
includes both professional and nonprofessional | ||||||
14 | employees, unless a majority
of each group votes for inclusion | ||||||
15 | in such unit.
| ||||||
16 | (c) Nothing in this Act shall interfere with or negate the | ||||||
17 | current
representation rights or patterns and practices of | ||||||
18 | labor organizations
which have historically represented public | ||||||
19 | employees for the purpose of
collective bargaining, including | ||||||
20 | but not limited to the negotiations of
wages, hours and working | ||||||
21 | conditions, discussions of employees' grievances,
resolution | ||||||
22 | of jurisdictional disputes, or the establishment and | ||||||
23 | maintenance
of prevailing wage rates, unless a majority of | ||||||
24 | employees so represented
express a contrary desire pursuant to | ||||||
25 | the procedures set forth in this Act.
| ||||||
26 | (d) In instances where the employer does not voluntarily |
| |||||||
| |||||||
1 | recognize a labor
organization as the exclusive bargaining | ||||||
2 | representative for a unit of
employees, the Board shall | ||||||
3 | determine the majority representative of the
public employees | ||||||
4 | in an appropriate collective bargaining unit by conducting
a | ||||||
5 | secret ballot election, except as otherwise provided in | ||||||
6 | subsection (a-5).
Within 7 days after the Board issues its
| ||||||
7 | bargaining unit determination and direction of election or the | ||||||
8 | execution of
a stipulation for the purpose of a consent | ||||||
9 | election, the public employer
shall submit to the labor | ||||||
10 | organization the complete names and addresses of
those | ||||||
11 | employees who are determined by the Board to be eligible to
| ||||||
12 | participate in the election. When the Board has determined that | ||||||
13 | a labor
organization has been fairly and freely chosen by a | ||||||
14 | majority of employees
in an appropriate unit, it shall certify | ||||||
15 | such organization as the exclusive
representative. If the Board | ||||||
16 | determines that a majority of employees in an
appropriate unit | ||||||
17 | has fairly and freely chosen not to be represented by a
labor | ||||||
18 | organization, it shall so certify. The Board may also revoke | ||||||
19 | the
certification of the public employee organizations as | ||||||
20 | exclusive bargaining
representatives which have been found by a | ||||||
21 | secret ballot election to be no
longer the majority | ||||||
22 | representative.
| ||||||
23 | (e) The Board shall not conduct an election in any | ||||||
24 | bargaining unit or
any subdivision thereof within which a valid | ||||||
25 | election has been held in the
preceding 12-month period. The | ||||||
26 | Board shall determine who is eligible to
vote in an election |
| |||||||
| |||||||
1 | and shall establish rules governing the conduct of the
election | ||||||
2 | or conduct affecting the results of the election. The Board | ||||||
3 | shall
include on a ballot in a representation election a choice | ||||||
4 | of "no
representation". A labor organization currently | ||||||
5 | representing the bargaining
unit of employees shall be placed | ||||||
6 | on the ballot in any representation
election. In any election | ||||||
7 | where none of the choices on the ballot receives
a majority, a | ||||||
8 | runoff election shall be conducted between the 2 choices
| ||||||
9 | receiving the largest number of valid votes cast in the | ||||||
10 | election. A labor
organization which receives a majority of the | ||||||
11 | votes cast in an election
shall be certified by the Board as | ||||||
12 | exclusive representative of all public
employees in the unit.
| ||||||
13 | (f) A labor
organization shall be designated as the | ||||||
14 | exclusive representative by a
public employer, provided that | ||||||
15 | the labor
organization represents a majority of the public | ||||||
16 | employees in an
appropriate unit. Any employee organization | ||||||
17 | which is designated or selected
by the majority of public | ||||||
18 | employees, in a unit of the public employer
having no other | ||||||
19 | recognized or certified representative, as their
| ||||||
20 | representative for purposes of collective bargaining may | ||||||
21 | request
recognition by the public employer in writing. The | ||||||
22 | public employer shall
post such request for a period of at | ||||||
23 | least 20 days following its receipt
thereof on bulletin boards | ||||||
24 | or other places used or reserved for employee
notices.
| ||||||
25 | (g) Within the 20-day period any other interested employee | ||||||
26 | organization
may petition the Board in the manner specified by |
| |||||||
| |||||||
1 | rules and regulations
of the Board, provided that such | ||||||
2 | interested employee organization has been
designated by at | ||||||
3 | least 10% of the employees in an appropriate bargaining
unit | ||||||
4 | which includes all or some of the employees in the unit | ||||||
5 | recognized
by the employer. In such event, the Board shall | ||||||
6 | proceed with the petition
in the same manner as provided by | ||||||
7 | paragraph (1) of subsection (a) of this
Section.
| ||||||
8 | (h) No election shall be directed by the Board in any | ||||||
9 | bargaining unit
where there is in force a valid collective | ||||||
10 | bargaining agreement. The Board,
however, may process an | ||||||
11 | election petition filed between 90 and 60 days prior
to the | ||||||
12 | expiration of the date of an agreement, and may further refine, | ||||||
13 | by
rule or decision, the implementation of this provision.
| ||||||
14 | Where more than 4 years have elapsed since the effective date | ||||||
15 | of the agreement,
the agreement shall continue to bar an | ||||||
16 | election, except that the Board may
process an election | ||||||
17 | petition filed between 90 and 60 days prior to the end of
the | ||||||
18 | fifth year of such an agreement, and between 90 and 60 days | ||||||
19 | prior to the
end of each successive year of such agreement.
| ||||||
20 | (i) An order of the Board dismissing a representation | ||||||
21 | petition,
determining and certifying that a labor organization | ||||||
22 | has been fairly and
freely chosen by a majority of employees in | ||||||
23 | an appropriate bargaining unit,
determining and certifying | ||||||
24 | that a labor organization has not been fairly
and freely chosen | ||||||
25 | by a majority of employees in the bargaining unit or
certifying | ||||||
26 | a labor organization as the exclusive representative of
|
| |||||||
| |||||||
1 | employees in an appropriate bargaining unit because of a | ||||||
2 | determination by
the Board that the labor organization is the | ||||||
3 | historical bargaining
representative of employees in the | ||||||
4 | bargaining unit, is a final order. Any
person aggrieved by any | ||||||
5 | such order issued on or after the effective date of
this | ||||||
6 | amendatory Act of 1987 may apply for and obtain judicial review | ||||||
7 | in
accordance with provisions of the Administrative Review Law, | ||||||
8 | as now or
hereafter amended, except that such review shall be | ||||||
9 | afforded directly in
the Appellate Court for the district in | ||||||
10 | which the aggrieved party resides
or transacts business.
Any | ||||||
11 | direct appeal to the Appellate Court shall be filed within 35 | ||||||
12 | days from
the date that a copy of the decision sought to be | ||||||
13 | reviewed was served upon the
party affected by the decision.
| ||||||
14 | (Source: P.A. 95-331, eff. 8-21-07; 96-813, eff. 10-30-09.)
| ||||||
15 | (5 ILCS 315/14) (from Ch. 48, par. 1614)
| ||||||
16 | Sec. 14. Security Employee, Peace Officer , and Fire | ||||||
17 | Fighter , and Metropolitan Pier and Exposition Authority | ||||||
18 | Employee Disputes.
| ||||||
19 | (a) In the case of collective bargaining agreements | ||||||
20 | involving units of
security employees of a public employer, | ||||||
21 | Peace Officer Units, or units of
fire fighters or paramedics , | ||||||
22 | or units of Metropolitan Pier and Exposition Authority | ||||||
23 | employees , and in the case of disputes under Section 18,
unless | ||||||
24 | the parties mutually agree to some other time limit, mediation
| ||||||
25 | shall commence 30 days prior to the expiration date of such |
| |||||||
| |||||||
1 | agreement or
at such later time as the mediation services | ||||||
2 | chosen under subsection (b) of
Section 12 can be provided to | ||||||
3 | the parties. In the case of negotiations
for an initial | ||||||
4 | collective bargaining agreement, mediation shall commence
upon | ||||||
5 | 15 days notice from either party or at such later time as the
| ||||||
6 | mediation services chosen pursuant to subsection (b) of Section | ||||||
7 | 12 can be
provided to the parties. In mediation under this | ||||||
8 | Section, if either party
requests the use of mediation services | ||||||
9 | from the Federal Mediation and
Conciliation Service, the other | ||||||
10 | party shall either join in such request or
bear the additional | ||||||
11 | cost of mediation services from another source. The
mediator | ||||||
12 | shall have a duty to keep the Board informed on the progress of
| ||||||
13 | the mediation. If any dispute has not been resolved within 15 | ||||||
14 | days after
the first meeting of the parties and the mediator, | ||||||
15 | or within such other
time limit as may be mutually agreed upon | ||||||
16 | by the parties, either the
exclusive representative or employer | ||||||
17 | may request of the other, in writing,
arbitration, and shall | ||||||
18 | submit a copy of the request to the Board.
| ||||||
19 | (b) Within 10 days after such a request for arbitration has | ||||||
20 | been
made, the employer shall choose a delegate and
the | ||||||
21 | employees' exclusive representative shall choose a delegate to | ||||||
22 | a panel
of arbitration as provided in this Section. The | ||||||
23 | employer and employees
shall forthwith advise the other and the | ||||||
24 | Board of their selections.
| ||||||
25 | (c) Within 7 days after the request of either party, the | ||||||
26 | parties shall request a panel of impartial arbitrators from |
| |||||||
| |||||||
1 | which they shall select the neutral chairman according to the | ||||||
2 | procedures provided in this Section. If the parties have agreed | ||||||
3 | to a contract that contains a grievance resolution procedure as | ||||||
4 | provided in Section 8, the chairman shall be selected using | ||||||
5 | their agreed contract procedure unless they mutually agree to | ||||||
6 | another procedure. If the parties fail to notify the Board of | ||||||
7 | their selection of neutral chairman within 7 days after receipt | ||||||
8 | of the list of impartial arbitrators, the Board shall appoint, | ||||||
9 | at random, a neutral chairman from the list. In the absence of | ||||||
10 | an agreed contract procedure for selecting an impartial | ||||||
11 | arbitrator, either party may request a panel from the Board. | ||||||
12 | Within 7 days of the request of either party, the Board shall | ||||||
13 | select
from the Public Employees Labor Mediation Roster 7 | ||||||
14 | persons who are on the
labor arbitration panels of either the | ||||||
15 | American Arbitration Association or
the Federal Mediation and | ||||||
16 | Conciliation Service, or who are members of the
National | ||||||
17 | Academy of Arbitrators, as nominees for
impartial arbitrator of | ||||||
18 | the arbitration panel. The parties may select an
individual on | ||||||
19 | the list provided by the Board or any other individual
mutually | ||||||
20 | agreed upon by the parties. Within 7 days following the receipt
| ||||||
21 | of the list, the parties shall notify the Board of the person | ||||||
22 | they have
selected. Unless the parties agree on an alternate | ||||||
23 | selection procedure,
they shall alternatively strike one name | ||||||
24 | from the list provided by the
Board until only one name | ||||||
25 | remains. A coin toss shall determine which party
shall strike | ||||||
26 | the first name. If the parties fail to notify the Board in a
|
| |||||||
| |||||||
1 | timely manner of their selection for neutral chairman, the | ||||||
2 | Board shall
appoint a neutral chairman from the Illinois Public | ||||||
3 | Employees
Mediation/Arbitration Roster.
| ||||||
4 | (d) The chairman shall call a hearing to begin within 15 | ||||||
5 | days and give
reasonable notice of the time and place of the | ||||||
6 | hearing. The hearing
shall be held at the offices of the Board | ||||||
7 | or at such other location as the
Board deems appropriate. The | ||||||
8 | chairman shall preside over the hearing and
shall take | ||||||
9 | testimony. Any oral or documentary evidence and other data
| ||||||
10 | deemed relevant by the arbitration panel may be received in | ||||||
11 | evidence. The
proceedings shall be informal. Technical rules of | ||||||
12 | evidence shall not apply
and the competency of the evidence | ||||||
13 | shall not thereby be deemed impaired. A
verbatim record of the | ||||||
14 | proceedings shall be made and the arbitrator shall
arrange for | ||||||
15 | the necessary recording service. Transcripts may be ordered at
| ||||||
16 | the expense of the party ordering them, but the transcripts | ||||||
17 | shall not be
necessary for a decision by the arbitration panel. | ||||||
18 | The expense of the
proceedings, including a fee for the | ||||||
19 | chairman, established in advance by
the Board, shall be borne | ||||||
20 | equally by each of the parties to the dispute.
The delegates, | ||||||
21 | if public officers or employees, shall continue on the
payroll | ||||||
22 | of the public employer without loss of pay. The hearing | ||||||
23 | conducted
by the arbitration panel may be adjourned from time | ||||||
24 | to time, but unless
otherwise agreed by the parties, shall be | ||||||
25 | concluded within 30 days of the
time of its commencement. | ||||||
26 | Majority actions and rulings shall constitute
the actions and |
| |||||||
| |||||||
1 | rulings of the arbitration panel. Arbitration proceedings
| ||||||
2 | under this Section shall not be interrupted or terminated by | ||||||
3 | reason of any
unfair labor practice charge filed by either | ||||||
4 | party at any time.
| ||||||
5 | (e) The arbitration panel may administer oaths, require the | ||||||
6 | attendance
of witnesses, and the production of such books, | ||||||
7 | papers, contracts, agreements
and documents as may be deemed by | ||||||
8 | it material to a just determination of
the issues in dispute, | ||||||
9 | and for such purpose may issue subpoenas. If any
person refuses | ||||||
10 | to obey a subpoena, or refuses to be sworn or to testify,
or if | ||||||
11 | any witness, party or attorney is guilty of any contempt while | ||||||
12 | in
attendance at any hearing, the arbitration panel may, or the | ||||||
13 | attorney general
if requested shall, invoke the aid of any | ||||||
14 | circuit court within the jurisdiction
in which the hearing is | ||||||
15 | being held, which court shall issue an appropriate
order. Any | ||||||
16 | failure to obey the order may be punished by the court as | ||||||
17 | contempt.
| ||||||
18 | (f) At any time before the rendering of an award, the | ||||||
19 | chairman of the
arbitration panel, if he is of the opinion that | ||||||
20 | it would be useful or
beneficial to do so, may remand the | ||||||
21 | dispute to the parties for further
collective bargaining for a | ||||||
22 | period not to exceed 2 weeks. If the dispute
is remanded for | ||||||
23 | further collective bargaining the time provisions of this
Act | ||||||
24 | shall be extended for a time period equal to that of the | ||||||
25 | remand. The
chairman of the panel of arbitration shall notify | ||||||
26 | the Board of the remand.
|
| |||||||
| |||||||
1 | (g) At or before the conclusion of the hearing held | ||||||
2 | pursuant to subsection
(d), the arbitration panel shall | ||||||
3 | identify the economic issues in dispute,
and direct each of the | ||||||
4 | parties to submit, within such time limit as the
panel shall | ||||||
5 | prescribe, to the arbitration panel and to each other its last
| ||||||
6 | offer of settlement on each economic issue. The determination | ||||||
7 | of the
arbitration panel as to the issues in dispute and as to | ||||||
8 | which of these
issues are economic shall be conclusive. The | ||||||
9 | arbitration panel, within 30
days after the conclusion of the | ||||||
10 | hearing, or such further additional
periods to which the | ||||||
11 | parties may agree, shall make written findings of fact
and | ||||||
12 | promulgate a written opinion and shall mail or otherwise | ||||||
13 | deliver a true
copy thereof to the parties and their | ||||||
14 | representatives and to the Board. As
to each economic issue, | ||||||
15 | the arbitration panel shall adopt the last offer of
settlement | ||||||
16 | which, in the opinion of the arbitration panel, more nearly
| ||||||
17 | complies with the applicable factors prescribed in subsection | ||||||
18 | (h). The
findings, opinions and order as to all other issues | ||||||
19 | shall be based upon the
applicable factors prescribed in | ||||||
20 | subsection (h).
| ||||||
21 | (h) Where there is no agreement between the parties, or | ||||||
22 | where there is
an agreement but the parties have begun | ||||||
23 | negotiations or discussions looking
to a new agreement or | ||||||
24 | amendment of the existing agreement, and wage rates
or other | ||||||
25 | conditions of employment under the proposed new or amended | ||||||
26 | agreement
are in dispute, the arbitration panel shall base its |
| |||||||
| |||||||
1 | findings, opinions
and order upon the following factors, as | ||||||
2 | applicable:
| ||||||
3 | (1) The lawful authority of the employer.
| ||||||
4 | (2) Stipulations of the parties.
| ||||||
5 | (3) The interests and welfare of the public and the | ||||||
6 | financial ability
of the unit of government to meet those | ||||||
7 | costs.
| ||||||
8 | (4) Except in the case of the Metropolitan Pier and | ||||||
9 | Exposition Authority, comparison Comparison of the wages, | ||||||
10 | hours and conditions of employment of the
employees | ||||||
11 | involved in the arbitration proceeding with the wages, | ||||||
12 | hours and
conditions of employment of other employees | ||||||
13 | performing similar services
and with other employees | ||||||
14 | generally:
| ||||||
15 | (A) In public employment in comparable | ||||||
16 | communities.
| ||||||
17 | (B) In private employment in comparable | ||||||
18 | communities.
| ||||||
19 | (4.5) In the case of the Metropolitan Pier and | ||||||
20 | Exposition Authority, comparison of the wages, hours, and | ||||||
21 | conditions of employment of the employees involved in the | ||||||
22 | arbitration proceeding only with the wages, hours and | ||||||
23 | conditions of employment of other employees performing | ||||||
24 | similar services for other convention, exhibition, and | ||||||
25 | exposition facilities.
| ||||||
26 | (5) The average consumer prices for goods and services, |
| |||||||
| |||||||
1 | commonly known
as the cost of living.
| ||||||
2 | (6) The overall compensation presently received by the | ||||||
3 | employees,
including
direct wage compensation, vacations, | ||||||
4 | holidays and other excused time, insurance
and pensions, | ||||||
5 | medical and hospitalization benefits, the continuity and
| ||||||
6 | stability of employment and all other benefits received.
| ||||||
7 | (7) Changes in any of the foregoing circumstances | ||||||
8 | during the pendency
of the arbitration proceedings.
| ||||||
9 | (8) Such other factors, not confined to the foregoing, | ||||||
10 | which are normally
or traditionally taken into | ||||||
11 | consideration in the determination of wages,
hours and | ||||||
12 | conditions of employment through voluntary collective | ||||||
13 | bargaining,
mediation, fact-finding, arbitration or | ||||||
14 | otherwise between the parties, in
the public service or in | ||||||
15 | private employment.
| ||||||
16 | (i) In the case of peace officers, the arbitration decision | ||||||
17 | shall be
limited to wages, hours, and conditions of employment | ||||||
18 | (which may include
residency requirements in municipalities | ||||||
19 | with a population under 1,000,000, but
those residency | ||||||
20 | requirements shall not allow residency outside of Illinois)
and | ||||||
21 | shall not include
the following: i) residency requirements in | ||||||
22 | municipalities with a population
of at least 1,000,000; ii) the | ||||||
23 | type of equipment, other
than uniforms, issued or used; iii) | ||||||
24 | manning; iv) the total number of
employees employed by the | ||||||
25 | department; v) mutual aid and assistance
agreements to other | ||||||
26 | units of government; and vi) the criterion pursuant to
which |
| |||||||
| |||||||
1 | force, including deadly force, can be used; provided, nothing | ||||||
2 | herein
shall preclude an arbitration decision regarding | ||||||
3 | equipment or manning
levels if such decision is based on a | ||||||
4 | finding that the equipment or manning
considerations in a | ||||||
5 | specific work assignment involve a serious risk to the
safety | ||||||
6 | of a peace officer beyond that which is inherent in the normal
| ||||||
7 | performance of police duties. Limitation of the terms of the | ||||||
8 | arbitration
decision pursuant to this subsection shall not be | ||||||
9 | construed to limit the
factors upon which the decision may be | ||||||
10 | based, as set forth in subsection (h).
| ||||||
11 | In the case of fire fighter, and fire department or fire | ||||||
12 | district paramedic
matters, the arbitration decision shall be | ||||||
13 | limited to wages, hours, and
conditions of employment (which | ||||||
14 | may include residency requirements in
municipalities with a | ||||||
15 | population under 1,000,000, but those residency
requirements | ||||||
16 | shall not allow residency outside of Illinois) and shall not
| ||||||
17 | include the
following matters: i) residency requirements in | ||||||
18 | municipalities with a
population of at least 1,000,000; ii) the | ||||||
19 | type of equipment (other than
uniforms and fire fighter turnout | ||||||
20 | gear) issued or used; iii) the total
number of employees | ||||||
21 | employed by the department; iv) mutual aid and
assistance | ||||||
22 | agreements to other units of government; and v) the criterion
| ||||||
23 | pursuant to which force, including deadly force, can be used; | ||||||
24 | provided,
however, nothing herein shall preclude an | ||||||
25 | arbitration decision regarding
equipment levels if such | ||||||
26 | decision is based on a finding that the equipment
|
| |||||||
| |||||||
1 | considerations in a specific work assignment involve a serious | ||||||
2 | risk to the
safety of a fire fighter beyond that which is | ||||||
3 | inherent in the normal
performance of fire fighter duties. | ||||||
4 | Limitation of the terms of the
arbitration decision pursuant to | ||||||
5 | this subsection shall not be construed to
limit the facts upon | ||||||
6 | which the decision may be based, as set forth in
subsection | ||||||
7 | (h).
| ||||||
8 | The changes to this subsection (i) made by Public Act | ||||||
9 | 90-385 (relating to residency requirements) do not
apply to | ||||||
10 | persons who are employed by a combined department that performs | ||||||
11 | both
police and firefighting services; these persons shall be | ||||||
12 | governed by the
provisions of this subsection (i) relating to | ||||||
13 | peace officers, as they existed
before the amendment by Public | ||||||
14 | Act 90-385.
| ||||||
15 | To preserve historical bargaining rights, this subsection | ||||||
16 | shall not apply
to any provision of a fire fighter collective | ||||||
17 | bargaining agreement in effect
and applicable on the effective | ||||||
18 | date of this Act; provided, however, nothing
herein shall | ||||||
19 | preclude arbitration with respect to any such provision.
| ||||||
20 | (j) Arbitration procedures shall be deemed to be initiated | ||||||
21 | by the
filing of a letter requesting mediation as required | ||||||
22 | under subsection (a)
of this Section. The commencement of a new | ||||||
23 | municipal fiscal year after the
initiation of arbitration | ||||||
24 | procedures under this Act, but before the
arbitration decision, | ||||||
25 | or its enforcement, shall not be deemed to render a
dispute | ||||||
26 | moot, or to otherwise impair the jurisdiction or authority of |
| |||||||
| |||||||
1 | the
arbitration panel or its decision. Increases in rates
of | ||||||
2 | compensation awarded by the arbitration panel may be effective | ||||||
3 | only at
the start of the fiscal year next commencing after the | ||||||
4 | date of the arbitration
award. If a new fiscal year has | ||||||
5 | commenced either since the initiation of
arbitration | ||||||
6 | procedures under this Act or since any mutually agreed
| ||||||
7 | extension of the statutorily required period of mediation
under | ||||||
8 | this Act by the parties to the labor dispute causing a
delay in | ||||||
9 | the initiation of arbitration, the foregoing limitations shall | ||||||
10 | be
inapplicable, and such awarded increases may be retroactive | ||||||
11 | to the
commencement of the fiscal year, any other statute or | ||||||
12 | charter provisions to
the contrary, notwithstanding. At any | ||||||
13 | time the parties, by stipulation, may
amend or modify an award | ||||||
14 | of arbitration.
| ||||||
15 | (k) Orders of the arbitration panel shall be reviewable, | ||||||
16 | upon
appropriate petition by either the public employer or the | ||||||
17 | exclusive
bargaining representative, by the circuit court for | ||||||
18 | the county in which the
dispute arose or in which a majority of | ||||||
19 | the affected employees reside, but
only for reasons that the | ||||||
20 | arbitration panel was without or exceeded its
statutory | ||||||
21 | authority; the order is arbitrary, or capricious; or the order
| ||||||
22 | was procured by fraud, collusion or other similar and unlawful | ||||||
23 | means. Such
petitions for review must be filed with the | ||||||
24 | appropriate circuit court
within 90 days following the issuance | ||||||
25 | of the arbitration order. The
pendency of such proceeding for | ||||||
26 | review shall not automatically stay the
order of the |
| |||||||
| |||||||
1 | arbitration panel. The party against whom the final decision
of | ||||||
2 | any such court shall be adverse, if such court finds such | ||||||
3 | appeal or
petition to be frivolous, shall pay reasonable | ||||||
4 | attorneys' fees and costs to
the successful party as determined | ||||||
5 | by said court in its discretion. If said
court's decision | ||||||
6 | affirms the award of money, such award, if retroactive,
shall | ||||||
7 | bear interest at the rate of 12 percent per annum from the | ||||||
8 | effective
retroactive date.
| ||||||
9 | (l) During the pendency of proceedings before the | ||||||
10 | arbitration panel,
existing wages, hours, and other conditions | ||||||
11 | of employment shall not be
changed by action of either party | ||||||
12 | without the consent of the other but a
party may so consent | ||||||
13 | without prejudice to his rights or position under
this Act. The | ||||||
14 | proceedings are deemed to be pending before the arbitration
| ||||||
15 | panel upon the initiation of arbitration procedures under this | ||||||
16 | Act.
| ||||||
17 | (m) Security officers of public employers, and Peace | ||||||
18 | Officers, Fire
Fighters and fire department and fire protection | ||||||
19 | district paramedics,
and Metropolitan Pier and Exposition | ||||||
20 | Authority employees covered by this Section may not withhold | ||||||
21 | services, nor may public employers
lock out or prevent such | ||||||
22 | employees from performing services at any time.
| ||||||
23 | (n) All of the terms decided upon by the arbitration panel | ||||||
24 | shall be included
in an agreement to be submitted to the public | ||||||
25 | employer's governing body
for ratification and adoption by law, | ||||||
26 | ordinance or the equivalent
appropriate means.
|
| |||||||
| |||||||
1 | The governing body shall review each term decided by the | ||||||
2 | arbitration panel.
If the governing body fails to reject one or | ||||||
3 | more terms of the
arbitration panel's decision by a 3/5 vote of | ||||||
4 | those duly elected and
qualified members of the governing body, | ||||||
5 | within 20 days of issuance, or
in the case of firefighters | ||||||
6 | employed by a state university, at the next
regularly scheduled | ||||||
7 | meeting of the governing body after issuance, such
term or | ||||||
8 | terms shall become a part of the collective bargaining | ||||||
9 | agreement of
the parties. If the governing body affirmatively | ||||||
10 | rejects one or more terms
of the arbitration panel's decision, | ||||||
11 | it must provide reasons for such
rejection with respect to each | ||||||
12 | term so rejected, within 20 days of such
rejection and the | ||||||
13 | parties shall return to the arbitration panel
for further | ||||||
14 | proceedings and issuance of a supplemental decision with | ||||||
15 | respect
to the rejected terms. Any supplemental decision by an | ||||||
16 | arbitration panel
or other decision maker agreed to by the | ||||||
17 | parties shall be submitted to
the governing body for | ||||||
18 | ratification and adoption in accordance with the
procedures and | ||||||
19 | voting requirements set forth in this Section.
The voting | ||||||
20 | requirements of this subsection shall apply to all disputes
| ||||||
21 | submitted to arbitration pursuant to this Section | ||||||
22 | notwithstanding any
contrary voting requirements contained in | ||||||
23 | any existing collective
bargaining agreement between the | ||||||
24 | parties.
| ||||||
25 | (o) If the governing body of the employer votes to reject | ||||||
26 | the panel's
decision, the parties shall return to the panel |
| |||||||
| |||||||
1 | within 30 days from the
issuance of the reasons for rejection | ||||||
2 | for further proceedings and issuance
of a supplemental | ||||||
3 | decision. All reasonable costs of such supplemental
proceeding | ||||||
4 | including the exclusive representative's reasonable attorney's
| ||||||
5 | fees, as established by the Board, shall be paid by the | ||||||
6 | employer.
| ||||||
7 | (p) Notwithstanding the provisions of this Section the | ||||||
8 | employer and
exclusive representative may agree to submit | ||||||
9 | unresolved disputes concerning
wages, hours, terms and | ||||||
10 | conditions of employment to an alternative form of
impasse | ||||||
11 | resolution.
| ||||||
12 | (Source: P.A. 96-813, eff. 10-30-09.)
| ||||||
13 | (5 ILCS 315/17) (from Ch. 48, par. 1617)
| ||||||
14 | Sec. 17. Right to Strike. (a) Nothing in this Act shall | ||||||
15 | make it unlawful
or make it an unfair labor practice for public | ||||||
16 | employees, other than security
employees, as defined in Section | ||||||
17 | 3(p), Peace Officers, Fire Fighters,
and paramedics employed by | ||||||
18 | fire departments and fire protection districts,
and | ||||||
19 | Metropolitan Pier and Exposition Authority employees, to | ||||||
20 | strike except as otherwise provided in this Act. Public
| ||||||
21 | employees who are permitted to strike may strike only if:
| ||||||
22 | (1) the employees are represented by an exclusive | ||||||
23 | bargaining representative;
| ||||||
24 | (2) the collective bargaining agreement between the public | ||||||
25 | employer and
the public employees, if any, has expired, or such |
| |||||||
| |||||||
1 | collective bargaining
agreement does not prohibit the strike;
| ||||||
2 | (3) the public employer and the labor organization have not | ||||||
3 | mutually agreed
to submit the disputed issues to final and | ||||||
4 | binding arbitration;
| ||||||
5 | (4) the exclusive representative has requested a mediator | ||||||
6 | pursuant to
Section 12 for the purpose of mediation or | ||||||
7 | conciliation of a dispute between
the public employer and the | ||||||
8 | exclusive representative and mediation has been
used; and
| ||||||
9 | (5) at least 5 days have elapsed after a notice of intent | ||||||
10 | to strike has
been given by the exclusive bargaining | ||||||
11 | representative to the public employer.
| ||||||
12 | In mediation under this Section, if either party requests | ||||||
13 | the use of
mediation services from the Federal Mediation and | ||||||
14 | Conciliation Service, the
other party shall either join in such | ||||||
15 | request or bear the additional cost
of mediation services from | ||||||
16 | another source.
| ||||||
17 | (b) An employee who participates in a strike, work stoppage | ||||||
18 | or
slowdown, in violation of this Act shall be subject to | ||||||
19 | discipline by the
employer. No employer may pay or cause such | ||||||
20 | employee to be paid any wages
or other compensation for such | ||||||
21 | periods of participation, except for wages
or compensation | ||||||
22 | earned before participation in such strike.
| ||||||
23 | (Source: P.A. 86-412.)
| ||||||
24 | Section 5. The State Finance Act is amended by changing | ||||||
25 | Section 8.25f as follows: |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | (30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f) | |||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Sec. 8.25f. McCormick Place Expansion Project Fund. | |||||||||||||||||||||||||||||||||||||||||||||||||||
3 | (a) Deposits. The following amounts shall be deposited into | |||||||||||||||||||||||||||||||||||||||||||||||||||
4 | the
McCormick Place Expansion Project Fund in the State | |||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Treasury: (i) the
moneys required to be deposited into the Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||
6 | under Section 9 of the Use
Tax Act, Section 9 of the Service | |||||||||||||||||||||||||||||||||||||||||||||||||||
7 | Occupation Tax Act, Section 9 of the
Service Use Tax Act, and | |||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Section 3 of the Retailers' Occupation Tax Act and
(ii) the | |||||||||||||||||||||||||||||||||||||||||||||||||||
9 | moneys required to be deposited into the Fund under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||
10 | (g) of Section 13 of
the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Authority Act. Notwithstanding the
foregoing, the maximum | |||||||||||||||||||||||||||||||||||||||||||||||||||
12 | amount that may be deposited into the McCormick
Place Expansion | |||||||||||||||||||||||||||||||||||||||||||||||||||
13 | Project Fund from item (i) shall not exceed the Total Deposit | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | following
amounts with respect to the following fiscal years: | |||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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13 | Provided that all amounts deposited in the Fund and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | requested in the
Authority's certificate have been paid to the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Authority, all amounts
remaining in the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | Expansion Project Fund on the last day of
any month shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | transferred to the General Revenue Fund. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | (b) Authority certificate. Beginning with fiscal year 1994 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | and
continuing for each fiscal year thereafter, the Chairman of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | the
Metropolitan Pier and Exposition Authority shall annually | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | certify to the
State Comptroller and the State Treasurer the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | amount necessary and
required, during the fiscal year with | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | respect to which the certification is
made, to pay the debt | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | service requirements (including amounts to be paid
with respect | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | to arrangements to provide additional security or liquidity)
on | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | all outstanding bonds and notes, including refunding bonds,
|
| |||||||
| |||||||
1 | (collectively referred to as "bonds") in an amount issued by | ||||||
2 | the Authority
pursuant to Section 13.2 of the Metropolitan Pier | ||||||
3 | and Exposition Authority
Act. The certificate may be amended | ||||||
4 | from time to time as necessary. | ||||||
5 | (Source: P.A. 91-101, eff. 7-12-99; 92-208, eff. 8-2-01.) | ||||||
6 | Section 10. The Use Tax Act is amended by changing Section | ||||||
7 | 9 as follows: | ||||||
8 | (35 ILCS 105/9) (from Ch. 120, par. 439.9) | ||||||
9 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
10 | and
trailers that are required to be registered with an agency | ||||||
11 | of this State,
each retailer
required or authorized to collect | ||||||
12 | the tax imposed by this Act shall pay
to the Department the | ||||||
13 | amount of such tax (except as otherwise provided)
at the time | ||||||
14 | when he is required to file his return for the period during
| ||||||
15 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
16 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
17 | per calendar
year, whichever is greater, which is allowed to | ||||||
18 | reimburse the retailer
for expenses incurred in collecting the | ||||||
19 | tax, keeping records, preparing
and filing returns, remitting | ||||||
20 | the tax and supplying data to the
Department on request. In the | ||||||
21 | case of retailers who report and pay the
tax on a transaction | ||||||
22 | by transaction basis, as provided in this Section,
such | ||||||
23 | discount shall be taken with each such tax remittance instead | ||||||
24 | of
when such retailer files his periodic return. A retailer |
| |||||||
| |||||||
1 | need not remit
that part of any tax collected by him to the | ||||||
2 | extent that he is required
to remit and does remit the tax | ||||||
3 | imposed by the Retailers' Occupation
Tax Act, with respect to | ||||||
4 | the sale of the same property. | ||||||
5 | Where such tangible personal property is sold under a | ||||||
6 | conditional
sales contract, or under any other form of sale | ||||||
7 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
8 | extended beyond the close of
the period for which the return is | ||||||
9 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
10 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
11 | to be registered with an agency of this State),
may collect for | ||||||
12 | each
tax return period, only the tax applicable to that part of | ||||||
13 | the selling
price actually received during such tax return | ||||||
14 | period. | ||||||
15 | Except as provided in this Section, on or before the | ||||||
16 | twentieth day of each
calendar month, such retailer shall file | ||||||
17 | a return for the preceding
calendar month. Such return shall be | ||||||
18 | filed on forms prescribed by the
Department and shall furnish | ||||||
19 | such information as the Department may
reasonably require. | ||||||
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. The | ||||||
24 | taxpayer shall also file a return with the
Department for each | ||||||
25 | of the first two months of each calendar quarter, on or
before | ||||||
26 | the twentieth day of the following calendar month, stating: |
| |||||||
| |||||||
1 | 1. The name of the seller; | ||||||
2 | 2. The address of the principal place of business from | ||||||
3 | which he engages
in the business of selling tangible | ||||||
4 | personal property at retail in this State; | ||||||
5 | 3. The total amount of taxable receipts received by him | ||||||
6 | during the
preceding calendar month from sales of tangible | ||||||
7 | personal property by him
during such preceding calendar | ||||||
8 | month, including receipts from charge and
time sales, but | ||||||
9 | less all deductions allowed by law; | ||||||
10 | 4. The amount of credit provided in Section 2d of this | ||||||
11 | Act; | ||||||
12 | 5. The amount of tax due; | ||||||
13 | 5-5. The signature of the taxpayer; and | ||||||
14 | 6. Such other reasonable information as the Department | ||||||
15 | may
require. | ||||||
16 | If a taxpayer fails to sign a return within 30 days after | ||||||
17 | the proper notice
and demand for signature by the Department, | ||||||
18 | the return shall be considered
valid and any amount shown to be | ||||||
19 | due on the return shall be deemed assessed. | ||||||
20 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
21 | monthly tax
liability of $150,000 or more shall make all | ||||||
22 | payments required by rules of the
Department by electronic | ||||||
23 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
24 | an average monthly tax liability of $100,000 or more shall make | ||||||
25 | all
payments required by rules of the Department by electronic | ||||||
26 | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
| |||||||
| |||||||
1 | an average monthly tax liability
of $50,000 or more shall make | ||||||
2 | all payments required by rules of the Department
by electronic | ||||||
3 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
4 | an annual tax liability of $200,000 or more shall make all | ||||||
5 | payments required by
rules of the Department by electronic | ||||||
6 | funds transfer. The term "annual tax
liability" shall be the | ||||||
7 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
8 | other State and local occupation and use tax laws administered | ||||||
9 | by the
Department, for the immediately preceding calendar year. | ||||||
10 | The term "average
monthly tax liability" means
the sum of the | ||||||
11 | taxpayer's liabilities under this Act, and under all other | ||||||
12 | State
and local occupation and use tax laws administered by the | ||||||
13 | Department, for the
immediately preceding calendar year | ||||||
14 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
15 | a tax liability in the
amount set forth in subsection (b) of | ||||||
16 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
17 | all payments required by rules of the Department by
electronic | ||||||
18 | funds transfer. | ||||||
19 | Before August 1 of each year beginning in 1993, the | ||||||
20 | Department shall notify
all taxpayers required to make payments | ||||||
21 | by electronic funds transfer. All
taxpayers required to make | ||||||
22 | payments by electronic funds transfer shall make
those payments | ||||||
23 | for a minimum of one year beginning on October 1. | ||||||
24 | Any taxpayer not required to make payments by electronic | ||||||
25 | funds transfer may
make payments by electronic funds transfer | ||||||
26 | with the permission of the
Department. |
| |||||||
| |||||||
1 | All taxpayers required to make payment by electronic funds | ||||||
2 | transfer and any
taxpayers authorized to voluntarily make | ||||||
3 | payments by electronic funds transfer
shall make those payments | ||||||
4 | in the manner authorized by the Department. | ||||||
5 | The Department shall adopt such rules as are necessary to | ||||||
6 | effectuate a
program of electronic funds transfer and the | ||||||
7 | requirements of this Section. | ||||||
8 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
9 | tax liability
to the Department
under this Act, the Retailers' | ||||||
10 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
11 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
12 | calendar quarters, he shall file a return with the
Department | ||||||
13 | each month by the 20th day of the month next following the | ||||||
14 | month
during which such tax liability is incurred and shall | ||||||
15 | make payments to the
Department on or before the 7th, 15th, | ||||||
16 | 22nd and last day of the month
during which such liability is | ||||||
17 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
18 | average monthly tax liability
to the Department under this Act, | ||||||
19 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
20 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
21 | preceding 4 complete calendar quarters, he shall file a return | ||||||
22 | with
the Department each month by the 20th day of the month | ||||||
23 | next following the month
during which such tax liability is | ||||||
24 | incurred and shall make payment to the
Department on or before | ||||||
25 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
26 | liability is incurred.
If the month during which such tax
|
| |||||||
| |||||||
1 | liability is incurred began prior to January 1, 1985, each | ||||||
2 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
3 | actual liability for the month or an amount set by the | ||||||
4 | Department not to
exceed 1/4 of the average monthly liability | ||||||
5 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
6 | calendar quarters (excluding the
month of highest liability and | ||||||
7 | the month of lowest liability in such 4
quarter period). If the | ||||||
8 | month during which such tax liability is incurred
begins on or | ||||||
9 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
10 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
11 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
12 | liability for the same calendar
month of the preceding year. If | ||||||
13 | the month during which such tax liability
is incurred begins on | ||||||
14 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
15 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
16 | actual liability for the month or 26.25% of the taxpayer's | ||||||
17 | liability for
the same calendar month of the preceding year. If | ||||||
18 | the month during which such
tax liability is incurred begins on | ||||||
19 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
20 | begins on or after January 1, 1996, each payment shall be in an | ||||||
21 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
22 | the month or 25% of the
taxpayer's liability for the same | ||||||
23 | calendar month of the preceding year. If the
month during which | ||||||
24 | such tax liability is incurred begins on or after January 1,
| ||||||
25 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
26 | amount equal to 22.5%
of the taxpayer's actual liability for |
| |||||||
| |||||||
1 | the month or 25% of the taxpayer's
liability for the same | ||||||
2 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
3 | actual liability for the quarter monthly reporting period. The
| ||||||
4 | amount of such quarter monthly payments shall be credited | ||||||
5 | against the final tax
liability
of the taxpayer's return for | ||||||
6 | that month. Before October 1, 2000, once
applicable, the | ||||||
7 | requirement
of the making of quarter monthly payments to the | ||||||
8 | Department shall continue
until such taxpayer's average | ||||||
9 | monthly liability to the Department during
the preceding 4 | ||||||
10 | complete calendar quarters (excluding the month of highest
| ||||||
11 | liability and the month of lowest liability) is less than
| ||||||
12 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
13 | the Department as computed for
each calendar quarter of the 4 | ||||||
14 | preceding complete calendar quarter period
is less than | ||||||
15 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
16 | substantial change in the taxpayer's business has occurred | ||||||
17 | which causes
the taxpayer to anticipate that his average | ||||||
18 | monthly tax liability for the
reasonably foreseeable future | ||||||
19 | will fall below the $10,000 threshold
stated above, then
such | ||||||
20 | taxpayer
may petition the Department for change in such | ||||||
21 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
22 | applicable, the requirement of the making
of quarter monthly | ||||||
23 | payments to the Department shall continue until such
taxpayer's | ||||||
24 | average monthly liability to the Department during the | ||||||
25 | preceding 4
complete calendar quarters (excluding the month of | ||||||
26 | highest liability and the
month of lowest liability) is less |
| |||||||
| |||||||
1 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
2 | to the Department as computed for each calendar
quarter of the | ||||||
3 | 4 preceding complete calendar quarter period is less than
| ||||||
4 | $20,000. However, if a taxpayer can show the Department that a | ||||||
5 | substantial
change in the taxpayer's business has occurred | ||||||
6 | which causes the taxpayer to
anticipate that his average | ||||||
7 | monthly tax liability for the reasonably
foreseeable future | ||||||
8 | will fall below the $20,000 threshold stated above, then
such | ||||||
9 | taxpayer may petition the Department for a change in such | ||||||
10 | taxpayer's
reporting status.
The Department shall change such | ||||||
11 | taxpayer's reporting status unless it
finds that such change is | ||||||
12 | seasonal in nature and not likely to be long
term. If any such | ||||||
13 | quarter monthly payment is not paid at the time or in
the | ||||||
14 | amount required by this Section, then the taxpayer shall be | ||||||
15 | liable for
penalties and interest on
the difference between the | ||||||
16 | minimum amount due and the amount of such
quarter monthly | ||||||
17 | payment actually and timely paid, except insofar as the
| ||||||
18 | taxpayer has previously made payments for that month to the | ||||||
19 | Department in
excess of the minimum payments previously due as | ||||||
20 | provided in this Section.
The Department shall make reasonable | ||||||
21 | rules and regulations to govern the
quarter monthly payment | ||||||
22 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
23 | on other than a calendar monthly basis. | ||||||
24 | If any such payment provided for in this Section exceeds | ||||||
25 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
26 | Occupation Tax Act, the Service
Occupation Tax Act and the |
| |||||||
| |||||||
1 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
2 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
3 | no later than 30 days after the date of payment, which
| ||||||
4 | memorandum may be submitted by the taxpayer to the Department | ||||||
5 | in payment of
tax liability subsequently to be remitted by the | ||||||
6 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
7 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
8 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
9 | in accordance with reasonable rules and regulations to
be | ||||||
10 | prescribed by the Department, except that if such excess | ||||||
11 | payment is
shown on an original monthly return and is made | ||||||
12 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
13 | unless requested by the taxpayer. If no
such request is made, | ||||||
14 | the taxpayer may credit such excess payment against
tax | ||||||
15 | liability subsequently to be remitted by the taxpayer to the | ||||||
16 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
17 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
18 | accordance with reasonable rules and
regulations prescribed by | ||||||
19 | the Department. If the Department subsequently
determines that | ||||||
20 | all or any part of the credit taken was not actually due to
the | ||||||
21 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
22 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
23 | credit taken and
that actually due, and the taxpayer shall be | ||||||
24 | liable for penalties and
interest on such difference. | ||||||
25 | If the retailer is otherwise required to file a monthly | ||||||
26 | return and if the
retailer's average monthly tax liability to |
| |||||||
| |||||||
1 | the Department
does not exceed $200, the Department may | ||||||
2 | authorize his returns to be
filed on a quarter annual basis, | ||||||
3 | with the return for January, February,
and March of a given | ||||||
4 | year being due by April 20 of such year; with the
return for | ||||||
5 | April, May and June of a given year being due by July 20 of
such | ||||||
6 | year; with the return for July, August and September of a given
| ||||||
7 | year being due by October 20 of such year, and with the return | ||||||
8 | for
October, November and December of a given year being due by | ||||||
9 | January 20
of the following year. | ||||||
10 | If the retailer is otherwise required to file a monthly or | ||||||
11 | quarterly
return and if the retailer's average monthly tax | ||||||
12 | liability to the
Department does not exceed $50, the Department | ||||||
13 | may authorize his returns to
be filed on an annual basis, with | ||||||
14 | the return for a given year being due by
January 20 of the | ||||||
15 | following year. | ||||||
16 | Such quarter annual and annual returns, as to form and | ||||||
17 | substance,
shall be subject to the same requirements as monthly | ||||||
18 | returns. | ||||||
19 | Notwithstanding any other provision in this Act concerning | ||||||
20 | the time
within which a retailer may file his return, in the | ||||||
21 | case of any retailer
who ceases to engage in a kind of business | ||||||
22 | which makes him responsible
for filing returns under this Act, | ||||||
23 | such retailer shall file a final
return under this Act with the | ||||||
24 | Department not more than one month after
discontinuing such | ||||||
25 | business. | ||||||
26 | In addition, with respect to motor vehicles, watercraft,
|
| |||||||
| |||||||
1 | aircraft, and trailers that are required to be registered with | ||||||
2 | an agency of
this State, every
retailer selling this kind of | ||||||
3 | tangible personal property shall file,
with the Department, | ||||||
4 | upon a form to be prescribed and supplied by the
Department, a | ||||||
5 | separate return for each such item of tangible personal
| ||||||
6 | property which the retailer sells, except that if, in the same
| ||||||
7 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
8 | vehicles or
trailers transfers more than
one aircraft, | ||||||
9 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
10 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
11 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
12 | vehicles, or trailers
transfers more than one aircraft, | ||||||
13 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
14 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
15 | Act, then
that seller may report the transfer of all the
| ||||||
16 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
17 | that transaction to the Department on the same
uniform
| ||||||
18 | invoice-transaction reporting return form.
For purposes of | ||||||
19 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
20 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
21 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
22 | with an inboard motor. | ||||||
23 | The transaction reporting return in the case of motor | ||||||
24 | vehicles
or trailers that are required to be registered with an | ||||||
25 | agency of this
State, shall
be the same document as the Uniform | ||||||
26 | Invoice referred to in Section 5-402
of the Illinois Vehicle |
| |||||||
| |||||||
1 | Code and must show the name and address of the
seller; the name | ||||||
2 | and address of the purchaser; the amount of the selling
price | ||||||
3 | including the amount allowed by the retailer for traded-in
| ||||||
4 | property, if any; the amount allowed by the retailer for the | ||||||
5 | traded-in
tangible personal property, if any, to the extent to | ||||||
6 | which Section 2 of
this Act allows an exemption for the value | ||||||
7 | of traded-in property; the
balance payable after deducting such | ||||||
8 | trade-in allowance from the total
selling price; the amount of | ||||||
9 | tax due from the retailer with respect to
such transaction; the | ||||||
10 | amount of tax collected from the purchaser by the
retailer on | ||||||
11 | such transaction (or satisfactory evidence that such tax is
not | ||||||
12 | due in that particular instance, if that is claimed to be the | ||||||
13 | fact);
the place and date of the sale; a sufficient | ||||||
14 | identification of the
property sold; such other information as | ||||||
15 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
16 | such other information as the Department
may reasonably | ||||||
17 | require. | ||||||
18 | The transaction reporting return in the case of watercraft
| ||||||
19 | and aircraft must show
the name and address of the seller; the | ||||||
20 | name and address of the
purchaser; the amount of the selling | ||||||
21 | price including the amount allowed
by the retailer for | ||||||
22 | traded-in property, if any; the amount allowed by
the retailer | ||||||
23 | for the traded-in tangible personal property, if any, to
the | ||||||
24 | extent to which Section 2 of this Act allows an exemption for | ||||||
25 | the
value of traded-in property; the balance payable after | ||||||
26 | deducting such
trade-in allowance from the total selling price; |
| |||||||
| |||||||
1 | the amount of tax due
from the retailer with respect to such | ||||||
2 | transaction; the amount of tax
collected from the purchaser by | ||||||
3 | the retailer on such transaction (or
satisfactory evidence that | ||||||
4 | such tax is not due in that particular
instance, if that is | ||||||
5 | claimed to be the fact); the place and date of the
sale, a | ||||||
6 | sufficient identification of the property sold, and such other
| ||||||
7 | information as the Department may reasonably require. | ||||||
8 | Such transaction reporting return shall be filed not later | ||||||
9 | than 20
days after the date of delivery of the item that is | ||||||
10 | being sold, but may
be filed by the retailer at any time sooner | ||||||
11 | than that if he chooses to
do so. The transaction reporting | ||||||
12 | return and tax remittance or proof of
exemption from the tax | ||||||
13 | that is imposed by this Act may be transmitted to
the | ||||||
14 | Department by way of the State agency with which, or State | ||||||
15 | officer
with whom, the tangible personal property must be | ||||||
16 | titled or registered
(if titling or registration is required) | ||||||
17 | if the Department and such
agency or State officer determine | ||||||
18 | that this procedure will expedite the
processing of | ||||||
19 | applications for title or registration. | ||||||
20 | With each such transaction reporting return, the retailer | ||||||
21 | shall remit
the proper amount of tax due (or shall submit | ||||||
22 | satisfactory evidence that
the sale is not taxable if that is | ||||||
23 | the case), to the Department or its
agents, whereupon the | ||||||
24 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
25 | (or a certificate of exemption if the Department is
satisfied | ||||||
26 | that the particular sale is tax exempt) which such purchaser
|
| |||||||
| |||||||
1 | may submit to the agency with which, or State officer with | ||||||
2 | whom, he must
title or register the tangible personal property | ||||||
3 | that is involved (if
titling or registration is required) in | ||||||
4 | support of such purchaser's
application for an Illinois | ||||||
5 | certificate or other evidence of title or
registration to such | ||||||
6 | tangible personal property. | ||||||
7 | No retailer's failure or refusal to remit tax under this | ||||||
8 | Act
precludes a user, who has paid the proper tax to the | ||||||
9 | retailer, from
obtaining his certificate of title or other | ||||||
10 | evidence of title or
registration (if titling or registration | ||||||
11 | is required) upon satisfying
the Department that such user has | ||||||
12 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
13 | Department shall adopt appropriate rules to carry out
the | ||||||
14 | mandate of this paragraph. | ||||||
15 | If the user who would otherwise pay tax to the retailer | ||||||
16 | wants the
transaction reporting return filed and the payment of | ||||||
17 | tax or proof of
exemption made to the Department before the | ||||||
18 | retailer is willing to take
these actions and such user has not | ||||||
19 | paid the tax to the retailer, such
user may certify to the fact | ||||||
20 | of such delay by the retailer, and may
(upon the Department | ||||||
21 | being satisfied of the truth of such certification)
transmit | ||||||
22 | the information required by the transaction reporting return
| ||||||
23 | and the remittance for tax or proof of exemption directly to | ||||||
24 | the
Department and obtain his tax receipt or exemption | ||||||
25 | determination, in
which event the transaction reporting return | ||||||
26 | and tax remittance (if a
tax payment was required) shall be |
| |||||||
| |||||||
1 | credited by the Department to the
proper retailer's account | ||||||
2 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
3 | provided for in this Section being allowed. When the user pays
| ||||||
4 | the tax directly to the Department, he shall pay the tax in the | ||||||
5 | same
amount and in the same form in which it would be remitted | ||||||
6 | if the tax had
been remitted to the Department by the retailer. | ||||||
7 | Where a retailer collects the tax with respect to the | ||||||
8 | selling price
of tangible personal property which he sells and | ||||||
9 | the purchaser
thereafter returns such tangible personal | ||||||
10 | property and the retailer
refunds the selling price thereof to | ||||||
11 | the purchaser, such retailer shall
also refund, to the | ||||||
12 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
13 | his return for the period in which he refunds such tax to
the | ||||||
14 | purchaser, the retailer may deduct the amount of the tax so | ||||||
15 | refunded
by him to the purchaser from any other use tax which | ||||||
16 | such retailer may
be required to pay or remit to the | ||||||
17 | Department, as shown by such return,
if the amount of the tax | ||||||
18 | to be deducted was previously remitted to the
Department by | ||||||
19 | such retailer. If the retailer has not previously
remitted the | ||||||
20 | amount of such tax to the Department, he is entitled to no
| ||||||
21 | deduction under this Act upon refunding such tax to the | ||||||
22 | purchaser. | ||||||
23 | Any retailer filing a return under this Section shall also | ||||||
24 | include
(for the purpose of paying tax thereon) the total tax | ||||||
25 | covered by such
return upon the selling price of tangible | ||||||
26 | personal property purchased by
him at retail from a retailer, |
| |||||||
| |||||||
1 | but as to which the tax imposed by this
Act was not collected | ||||||
2 | from the retailer filing such return, and such
retailer shall | ||||||
3 | remit the amount of such tax to the Department when
filing such | ||||||
4 | return. | ||||||
5 | If experience indicates such action to be practicable, the | ||||||
6 | Department
may prescribe and furnish a combination or joint | ||||||
7 | return which will
enable retailers, who are required to file | ||||||
8 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
9 | Act, to furnish all the return
information required by both | ||||||
10 | Acts on the one form. | ||||||
11 | Where the retailer has more than one business registered | ||||||
12 | with the
Department under separate registration under this Act, | ||||||
13 | such retailer may
not file each return that is due as a single | ||||||
14 | return covering all such
registered businesses, but shall file | ||||||
15 | separate returns for each such
registered business. | ||||||
16 | Beginning January 1, 1990, each month the Department shall | ||||||
17 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
18 | fund in the State Treasury
which is hereby created, the net | ||||||
19 | revenue realized for the preceding month
from the 1% tax on | ||||||
20 | sales of food for human consumption which is to be
consumed off | ||||||
21 | the premises where it is sold (other than alcoholic beverages,
| ||||||
22 | soft drinks and food which has been prepared for immediate | ||||||
23 | consumption) and
prescription and nonprescription medicines, | ||||||
24 | drugs, medical appliances and
insulin, urine testing | ||||||
25 | materials, syringes and needles used by diabetics. | ||||||
26 | Beginning January 1, 1990, each month the Department shall |
| |||||||
| |||||||
1 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
2 | net revenue realized
for the preceding month from the 6.25% | ||||||
3 | general rate
on the selling price of tangible personal property | ||||||
4 | which is purchased
outside Illinois at retail from a retailer | ||||||
5 | and which is titled or
registered by an agency of this State's | ||||||
6 | government. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
9 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
10 | the preceding month from the 6.25% general rate on the selling
| ||||||
11 | price of tangible personal property, other than tangible | ||||||
12 | personal property
which is purchased outside Illinois at retail | ||||||
13 | from a retailer and which is
titled or registered by an agency | ||||||
14 | of this State's government. | ||||||
15 | Beginning August 1, 2000, each
month the Department shall | ||||||
16 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
17 | net revenue realized for the
preceding month from the 1.25% | ||||||
18 | rate on the selling price of motor fuel and
gasohol. | ||||||
19 | Beginning January 1, 1990, each month the Department shall | ||||||
20 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
21 | realized for the
preceding month from the 6.25% general rate on | ||||||
22 | the selling price of
tangible personal property which is | ||||||
23 | purchased outside Illinois at retail
from a retailer and which | ||||||
24 | is titled or registered by an agency of this
State's | ||||||
25 | government. | ||||||
26 | Beginning October 1, 2009, each month the Department shall |
| |||||||
| |||||||
1 | pay into the Capital Projects Fund an amount that is equal to | ||||||
2 | an amount estimated by the Department to represent 80% of the | ||||||
3 | net revenue realized for the preceding month from the sale of | ||||||
4 | candy, grooming and hygiene products, and soft drinks that had | ||||||
5 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
6 | is now taxed at 6.25%. | ||||||
7 | Of the remainder of the moneys received by the Department | ||||||
8 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
9 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
10 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
11 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
12 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
13 | may be, of the
moneys received by the Department and required | ||||||
14 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
15 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
16 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
17 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
18 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
19 | may be, of moneys being hereinafter called the "Tax Act | ||||||
20 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
21 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
22 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
23 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
24 | difference shall be immediately paid into the Build
Illinois | ||||||
25 | Fund from other moneys received by the Department pursuant to | ||||||
26 | the
Tax Acts; and further provided, that if on the last |
| |||||||
| |||||||
1 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
2 | required to be deposited into the
Build Illinois Bond Account | ||||||
3 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
4 | transferred during such month to the Build Illinois Fund
from | ||||||
5 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
6 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
7 | the difference
shall be immediately paid into the Build | ||||||
8 | Illinois Fund from other moneys
received by the Department | ||||||
9 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
10 | event shall the payments required under the
preceding proviso | ||||||
11 | result in aggregate payments into the Build Illinois Fund
| ||||||
12 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
13 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
14 | Specified Amount for such
fiscal year; and, further provided, | ||||||
15 | that the amounts payable into the Build
Illinois Fund under | ||||||
16 | this clause (b) shall be payable only until such time
as the | ||||||
17 | aggregate amount on deposit under each trust
indenture securing | ||||||
18 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
19 | Bond Act is sufficient, taking into account any future | ||||||
20 | investment
income, to fully provide, in accordance with such | ||||||
21 | indenture, for the
defeasance of or the payment of the | ||||||
22 | principal of, premium, if any, and
interest on the Bonds | ||||||
23 | secured by such indenture and on any Bonds expected
to be | ||||||
24 | issued thereafter and all fees and costs payable with respect | ||||||
25 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
26 | Budget (now Governor's Office of Management and Budget). If
on |
| |||||||
| |||||||
1 | the last
business day of any month in which Bonds are | ||||||
2 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
3 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
4 | Account in the Build Illinois Fund in such month
shall be less | ||||||
5 | than the amount required to be transferred in such month from
| ||||||
6 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
7 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
8 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
9 | shall be immediately paid
from other moneys received by the | ||||||
10 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
11 | provided, however, that any amounts paid to the
Build Illinois | ||||||
12 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
13 | deemed to constitute payments pursuant to clause (b) of the | ||||||
14 | preceding
sentence and shall reduce the amount otherwise | ||||||
15 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
16 | preceding sentence. The moneys received by
the Department | ||||||
17 | pursuant to this Act and required to be deposited into the
| ||||||
18 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
19 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
20 | Subject to payment of amounts into the Build Illinois Fund | ||||||
21 | as provided in
the preceding paragraph or in any amendment | ||||||
22 | thereto hereafter enacted, the
following specified monthly | ||||||
23 | installment of the amount requested in the
certificate of the | ||||||
24 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
25 | provided under Section 8.25f of the State Finance Act, but not | ||||||
26 | in
excess of the sums designated as "Total Deposit", shall be
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | 9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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| |||||||||||||||||
| |||||||||||||||||
4 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||
5 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||
6 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||
7 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||
8 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||
9 | the
State Treasurer in the respective month under subsection | ||||||||||||||||
10 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||
11 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||
12 | required under this Section for previous
months and years, | ||||||||||||||||
13 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||
14 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||
15 | not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||
16 | has been deposited. | ||||||||||||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||
18 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||||||||||||
19 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||||||||||||
20 | enacted,
beginning July 1, 1993, the Department shall each | ||||||||||||||||
21 | month pay into the Illinois
Tax Increment Fund 0.27% of 80% of | ||||||||||||||||
22 | the net revenue realized for the preceding
month from the 6.25% | ||||||||||||||||
23 | general rate on the selling price of tangible personal
| ||||||||||||||||
24 | property. | ||||||||||||||||
25 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||
26 | and the
McCormick Place Expansion Project Fund pursuant to the |
| |||||||
| |||||||
1 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
2 | enacted, beginning with the receipt of the first
report of | ||||||
3 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
4 | period, the Department shall each month pay into the Energy | ||||||
5 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
6 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
7 | that was sold to an eligible business.
For purposes of this | ||||||
8 | paragraph, the term "eligible business" means a new
electric | ||||||
9 | generating facility certified pursuant to Section 605-332 of | ||||||
10 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
11 | Civil Administrative
Code of Illinois. | ||||||
12 | Of the remainder of the moneys received by the Department | ||||||
13 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
14 | Treasury and 25%
shall be reserved in a special account and | ||||||
15 | used only for the transfer to
the Common School Fund as part of | ||||||
16 | the monthly transfer from the General
Revenue Fund in | ||||||
17 | accordance with Section 8a of the State
Finance Act. | ||||||
18 | As soon as possible after the first day of each month, upon | ||||||
19 | certification
of the Department of Revenue, the Comptroller | ||||||
20 | shall order transferred and
the Treasurer shall transfer from | ||||||
21 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
22 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
23 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
24 | transfer is no longer required
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 |
| |||||||
| |||||||
1 | paid out during that
month as refunds to taxpayers for | ||||||
2 | overpayment of liability. | ||||||
3 | For greater simplicity of administration, manufacturers, | ||||||
4 | importers
and wholesalers whose products are sold at retail in | ||||||
5 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
6 | assume the responsibility
for accounting and paying to the | ||||||
7 | Department all tax accruing under this
Act with respect to such | ||||||
8 | sales, if the retailers who are affected do not
make written | ||||||
9 | objection to the Department to this arrangement. | ||||||
10 | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09.) | ||||||
11 | Section 15. The Service Use Tax Act is amended by changing | ||||||
12 | Section 9 as follows: | ||||||
13 | (35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||||||
14 | Sec. 9. Each serviceman required or authorized to collect | ||||||
15 | the tax
herein imposed shall pay to the Department the amount | ||||||
16 | of such tax
(except as otherwise provided) at the time when he | ||||||
17 | is required to file
his return for the period during which such | ||||||
18 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
19 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
20 | year, whichever is greater, which is allowed to
reimburse the | ||||||
21 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
22 | records, preparing and filing returns, remitting the tax and
| ||||||
23 | supplying data to the Department on request. A serviceman need | ||||||
24 | not remit
that part of any tax collected by him to the extent |
| |||||||
| |||||||
1 | that he is required to
pay and does pay the tax imposed by the | ||||||
2 | Service Occupation Tax Act with
respect to his sale of service | ||||||
3 | involving the incidental transfer by him of
the same property. | ||||||
4 | Except as provided hereinafter in this Section, on or | ||||||
5 | before the twentieth
day of each calendar month, such | ||||||
6 | serviceman shall file a return for the
preceding calendar month | ||||||
7 | in accordance with reasonable Rules and
Regulations to be | ||||||
8 | promulgated by the Department. Such return shall be
filed on a | ||||||
9 | form prescribed by the Department and shall contain such
| ||||||
10 | information as the Department may reasonably require. | ||||||
11 | The Department may require returns to be filed on a | ||||||
12 | quarterly basis.
If so required, a return for each calendar | ||||||
13 | quarter shall be filed on or
before the twentieth day of the | ||||||
14 | calendar month following the end of such
calendar quarter. The | ||||||
15 | taxpayer shall also file a return with the
Department for each | ||||||
16 | of the first two months of each calendar quarter, on or
before | ||||||
17 | the twentieth day of the following calendar month, stating: | ||||||
18 | 1. The name of the seller; | ||||||
19 | 2. The address of the principal place of business from | ||||||
20 | which he engages
in business as a serviceman in this State; | ||||||
21 | 3. The total amount of taxable receipts received by him | ||||||
22 | during the
preceding calendar month, including receipts | ||||||
23 | from charge and time sales,
but less all deductions allowed | ||||||
24 | by law; | ||||||
25 | 4. The amount of credit provided in Section 2d of this | ||||||
26 | Act; |
| |||||||
| |||||||
1 | 5. The amount of tax due; | ||||||
2 | 5-5. The signature of the taxpayer; and | ||||||
3 | 6. Such other reasonable information as the Department | ||||||
4 | may
require. | ||||||
5 | If a taxpayer fails to sign a return within 30 days after | ||||||
6 | the proper notice
and demand for signature by the Department, | ||||||
7 | the return shall be considered
valid and any amount shown to be | ||||||
8 | due on the return shall be deemed assessed. | ||||||
9 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
10 | monthly tax
liability of $150,000 or more shall make all | ||||||
11 | payments required by rules of
the Department by electronic | ||||||
12 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
13 | an average monthly tax liability of $100,000 or more shall
make | ||||||
14 | all payments required by rules of the Department by electronic | ||||||
15 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
16 | an average monthly
tax liability of $50,000 or more shall make | ||||||
17 | all payments required by rules
of the Department by electronic | ||||||
18 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
19 | an annual tax liability of
$200,000 or more shall make all | ||||||
20 | payments required by rules of the Department by
electronic | ||||||
21 | funds transfer. The term "annual tax liability" shall be the | ||||||
22 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
23 | other State and local
occupation and use tax laws administered | ||||||
24 | by the Department, for the immediately
preceding calendar year.
| ||||||
25 | The term "average monthly tax
liability" means the sum of the | ||||||
26 | taxpayer's liabilities under this Act, and
under all other |
| |||||||
| |||||||
1 | State and local occupation and use tax laws administered by the
| ||||||
2 | Department, for the immediately preceding calendar year | ||||||
3 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
4 | a tax liability in the
amount set forth in subsection (b) of | ||||||
5 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
6 | all payments required by rules of the Department by
electronic | ||||||
7 | funds transfer. | ||||||
8 | Before August 1 of each year beginning in 1993, the | ||||||
9 | Department shall
notify all taxpayers required to make payments | ||||||
10 | by electronic funds transfer.
All taxpayers required to make | ||||||
11 | payments by electronic funds transfer shall
make those payments | ||||||
12 | for a minimum of one year beginning on October 1. | ||||||
13 | Any taxpayer not required to make payments by electronic | ||||||
14 | funds transfer
may make payments by electronic funds transfer | ||||||
15 | with the permission of the
Department. | ||||||
16 | All taxpayers required to make payment by electronic funds | ||||||
17 | transfer and
any taxpayers authorized to voluntarily make | ||||||
18 | payments by electronic funds
transfer shall make those payments | ||||||
19 | in the manner authorized by the Department. | ||||||
20 | The Department shall adopt such rules as are necessary to | ||||||
21 | effectuate a
program of electronic funds transfer and the | ||||||
22 | requirements of this Section. | ||||||
23 | If the serviceman is otherwise required to file a monthly | ||||||
24 | return and
if the serviceman'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, |
| |||||||
| |||||||
1 | with the return for January, February
and March of a given year | ||||||
2 | being due by April 20 of such year; with the
return for April, | ||||||
3 | May and June of a given year being due by July 20 of
such year; | ||||||
4 | with the return for July, August and September of a given
year | ||||||
5 | being due by October 20 of such year, and with the return for
| ||||||
6 | October, November and December of a given year being due by | ||||||
7 | January 20
of the following year. | ||||||
8 | If the serviceman is otherwise required to file a monthly | ||||||
9 | or quarterly
return and if the serviceman's average monthly tax | ||||||
10 | liability to the Department
does not exceed $50, the Department | ||||||
11 | may authorize his returns to be
filed on an annual basis, with | ||||||
12 | the return for a given year being due by
January 20 of the | ||||||
13 | following year. | ||||||
14 | Such quarter annual and annual returns, as to form and | ||||||
15 | substance,
shall be subject to the same requirements as monthly | ||||||
16 | returns. | ||||||
17 | Notwithstanding any other provision in this Act concerning | ||||||
18 | the time
within which a serviceman may file his return, in the | ||||||
19 | case of any
serviceman who ceases to engage in a kind of | ||||||
20 | business which makes him
responsible for filing returns under | ||||||
21 | this Act, such serviceman shall
file a final return under this | ||||||
22 | Act with the Department not more than 1
month after | ||||||
23 | discontinuing such business. | ||||||
24 | Where a serviceman collects the tax with respect to the | ||||||
25 | selling price of
property which he sells and the purchaser | ||||||
26 | thereafter returns such
property and the serviceman refunds the |
| |||||||
| |||||||
1 | selling price thereof to the
purchaser, such serviceman shall | ||||||
2 | also refund, to the purchaser, the tax
so collected from the | ||||||
3 | purchaser. When filing his return for the period
in which he | ||||||
4 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
5 | the amount of the tax so refunded by him to the purchaser from | ||||||
6 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
7 | occupation tax or
use tax which such serviceman may be required | ||||||
8 | to pay or remit to the
Department, as shown by such return, | ||||||
9 | provided that the amount of the tax
to be deducted shall | ||||||
10 | previously have been remitted to the Department by
such | ||||||
11 | serviceman. If the serviceman shall not previously have | ||||||
12 | remitted
the amount of such tax to the Department, he shall be | ||||||
13 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
14 | the purchaser. | ||||||
15 | Any serviceman filing a return hereunder shall also include | ||||||
16 | the total
tax upon the selling price of tangible personal | ||||||
17 | property purchased for use
by him as an incident to a sale of | ||||||
18 | service, and such serviceman shall remit
the amount of such tax | ||||||
19 | to the Department when filing such return. | ||||||
20 | If experience indicates such action to be practicable, the | ||||||
21 | Department
may prescribe and furnish a combination or joint | ||||||
22 | return which will
enable servicemen, who are required to file | ||||||
23 | returns hereunder and also
under the Service Occupation Tax | ||||||
24 | Act, to furnish all the return
information required by both | ||||||
25 | Acts on the one form. | ||||||
26 | Where the serviceman has more than one business registered |
| |||||||
| |||||||
1 | with the
Department under separate registration hereunder, | ||||||
2 | such serviceman shall
not file each return that is due as a | ||||||
3 | single return covering all such
registered businesses, but | ||||||
4 | shall file separate returns for each such
registered business. | ||||||
5 | Beginning January 1, 1990, each month the Department shall | ||||||
6 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
7 | the State Treasury,
the net revenue realized for the preceding | ||||||
8 | month from the 1% tax on sales
of food for human consumption | ||||||
9 | which is to be consumed off the premises
where it is sold | ||||||
10 | (other than alcoholic beverages, soft drinks and food
which has | ||||||
11 | been prepared for immediate consumption) and prescription and
| ||||||
12 | nonprescription medicines, drugs, medical appliances and | ||||||
13 | insulin, urine
testing materials, syringes and needles used by | ||||||
14 | diabetics. | ||||||
15 | Beginning January 1, 1990, each month the Department shall | ||||||
16 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
17 | net revenue realized
for the preceding month from the 6.25% | ||||||
18 | general rate on transfers of
tangible personal property, other | ||||||
19 | than tangible personal property which is
purchased outside | ||||||
20 | Illinois at retail from a retailer and which is titled or
| ||||||
21 | registered by an agency of this State's government. | ||||||
22 | Beginning August 1, 2000, each
month the Department shall | ||||||
23 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
24 | net revenue realized for the
preceding
month from the 1.25% | ||||||
25 | rate on the selling price of motor fuel and gasohol. | ||||||
26 | Beginning October 1, 2009, each month the Department shall |
| |||||||
| |||||||
1 | pay into the Capital Projects Fund an amount that is equal to | ||||||
2 | an amount estimated by the Department to represent 80% of the | ||||||
3 | net revenue realized for the preceding month from the sale of | ||||||
4 | candy, grooming and hygiene products, and soft drinks that had | ||||||
5 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
6 | is now taxed at 6.25%. | ||||||
7 | Of the remainder of the moneys received by the Department | ||||||
8 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
9 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
10 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
11 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
12 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
13 | may be, of the moneys received by the Department and
required | ||||||
14 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
15 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
16 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
17 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
18 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
19 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
20 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
21 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
22 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
23 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
24 | difference shall be immediately
paid into the Build Illinois | ||||||
25 | Fund from other moneys received by the
Department pursuant to | ||||||
26 | the Tax Acts; and further provided, that if on the
last |
| |||||||
| |||||||
1 | business day of any month the sum of (1) the Tax Act Amount | ||||||
2 | required
to be deposited into the Build Illinois Bond Account | ||||||
3 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
4 | transferred during such month to
the Build Illinois Fund from | ||||||
5 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
6 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
7 | the difference shall be immediately paid into the Build | ||||||
8 | Illinois
Fund from other moneys received by the Department | ||||||
9 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
10 | event shall the payments required under
the preceding proviso | ||||||
11 | result in aggregate payments into the Build Illinois
Fund | ||||||
12 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
13 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
14 | Specified Amount for
such fiscal year; and, further provided, | ||||||
15 | that the amounts payable into the
Build Illinois Fund under | ||||||
16 | this clause (b) shall be payable only until such
time as the | ||||||
17 | aggregate amount on deposit under each trust indenture securing
| ||||||
18 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
19 | Bond Act is
sufficient, taking into account any future | ||||||
20 | investment income, to fully
provide, in accordance with such | ||||||
21 | indenture, for the defeasance of or the
payment of the | ||||||
22 | principal of, premium, if any, and interest on the Bonds
| ||||||
23 | secured by such indenture and on any Bonds expected to be | ||||||
24 | issued thereafter
and all fees and costs payable with respect | ||||||
25 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
26 | Budget (now Governor's Office of Management and Budget). If
on |
| |||||||
| |||||||
1 | the last business day of
any month in which Bonds are | ||||||
2 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
3 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
4 | Account in the Build Illinois Fund in such month shall be less | ||||||
5 | than the
amount required to be transferred in such month from | ||||||
6 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
7 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
8 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
9 | shall be immediately paid from other moneys received by the
| ||||||
10 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
11 | provided,
however, that any amounts paid to the Build Illinois | ||||||
12 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
13 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
14 | preceding sentence and shall reduce the
amount otherwise | ||||||
15 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
16 | preceding sentence. The moneys received by the Department | ||||||
17 | pursuant to this
Act and required to be deposited into the | ||||||
18 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
19 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||
20 | Subject to payment of amounts into the Build Illinois Fund | ||||||
21 | as provided in
the preceding paragraph or in any amendment | ||||||
22 | thereto hereafter enacted, the
following specified monthly | ||||||
23 | installment of the amount requested in the
certificate of the | ||||||
24 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
25 | provided under Section 8.25f of the State Finance Act, but not | ||||||
26 | in
excess of the sums designated as "Total Deposit", shall be |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||
| |||||||||||||||||
| |||||||||||||||||
4 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||
5 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||
6 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||
7 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||
8 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||
9 | the
State Treasurer in the respective month under subsection | ||||||||||||||||
10 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||
11 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||
12 | required under this Section for previous
months and years, | ||||||||||||||||
13 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||
14 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||
15 | not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||
16 | has been deposited. | ||||||||||||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||
18 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||||||||||||
19 | preceding paragraphs or in any amendments thereto hereafter
| ||||||||||||||||
20 | enacted, beginning July 1, 1993, the Department shall each | ||||||||||||||||
21 | month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||||||||||||||||
22 | the net revenue realized for the
preceding month from the 6.25% | ||||||||||||||||
23 | general rate on the selling price of tangible
personal | ||||||||||||||||
24 | property. | ||||||||||||||||
25 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||
26 | and the
McCormick Place Expansion Project Fund pursuant to the |
| |||||||
| |||||||
1 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
2 | enacted, beginning with the receipt of the first
report of | ||||||
3 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
4 | period, the Department shall each month pay into the Energy | ||||||
5 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
6 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
7 | that was sold to an eligible business.
For purposes of this | ||||||
8 | paragraph, the term "eligible business" means a new
electric | ||||||
9 | generating facility certified pursuant to Section 605-332 of | ||||||
10 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
11 | Civil Administrative
Code of Illinois. | ||||||
12 | All remaining moneys received by the Department pursuant to | ||||||
13 | this
Act shall be paid into the General Revenue Fund of the | ||||||
14 | State Treasury. | ||||||
15 | As soon as possible after the first day of each month, upon | ||||||
16 | certification
of the Department of Revenue, the Comptroller | ||||||
17 | shall order transferred and
the Treasurer shall transfer from | ||||||
18 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
19 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
20 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
21 | transfer is no longer required
and shall not be made. | ||||||
22 | Net revenue realized for a month shall be the revenue | ||||||
23 | collected by the State
pursuant to this Act, less the amount | ||||||
24 | paid out during that month as refunds
to taxpayers for | ||||||
25 | overpayment of liability. | ||||||
26 | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09.) |
| |||||||
| |||||||
1 | Section 20. The Service Occupation Tax Act is amended by | ||||||
2 | changing Section 9 as follows: | ||||||
3 | (35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||||||
4 | Sec. 9. Each serviceman required or authorized to collect | ||||||
5 | the tax
herein imposed shall pay to the Department the amount | ||||||
6 | of such tax at the
time when he is required to file his return | ||||||
7 | for the period during which
such tax was collectible, less a | ||||||
8 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
9 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
10 | greater, which is allowed to reimburse
the serviceman for | ||||||
11 | expenses incurred in collecting the tax, keeping
records, | ||||||
12 | preparing and filing returns, remitting the tax and supplying | ||||||
13 | data
to the Department on request. | ||||||
14 | Where such tangible personal property is sold under a | ||||||
15 | conditional
sales contract, or under any other form of sale | ||||||
16 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
17 | extended beyond the close of
the period for which the return is | ||||||
18 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
19 | each tax return period, only the tax applicable
to the part of | ||||||
20 | the selling price actually received during such tax return
| ||||||
21 | period. | ||||||
22 | Except as provided hereinafter in this Section, on or | ||||||
23 | before the twentieth
day of each calendar month, such | ||||||
24 | serviceman shall file a
return for the preceding calendar month |
| |||||||
| |||||||
1 | in accordance with reasonable
rules and regulations to be | ||||||
2 | promulgated by the Department of Revenue.
Such return shall be | ||||||
3 | filed on a form prescribed by the Department and
shall contain | ||||||
4 | such information as the Department may reasonably require. | ||||||
5 | The Department may require returns to be filed on a | ||||||
6 | quarterly basis.
If so required, a return for each calendar | ||||||
7 | quarter shall be filed on or
before the twentieth day of the | ||||||
8 | calendar month following the end of such
calendar quarter. The | ||||||
9 | taxpayer shall also file a return with the
Department for each | ||||||
10 | of the first two months of each calendar quarter, on or
before | ||||||
11 | the twentieth day of the following calendar month, stating: | ||||||
12 | 1. The name of the seller; | ||||||
13 | 2. The address of the principal place of business from | ||||||
14 | which he engages
in business as a serviceman in this State; | ||||||
15 | 3. The total amount of taxable receipts received by him | ||||||
16 | during the
preceding calendar month, including receipts | ||||||
17 | from charge and time sales,
but less all deductions allowed | ||||||
18 | by law; | ||||||
19 | 4. The amount of credit provided in Section 2d of this | ||||||
20 | Act; | ||||||
21 | 5. The amount of tax due; | ||||||
22 | 5-5. The signature of the taxpayer; and | ||||||
23 | 6. Such other reasonable information as the Department | ||||||
24 | may
require. | ||||||
25 | If a taxpayer fails to sign a return within 30 days after | ||||||
26 | the proper notice
and demand for signature by the Department, |
| |||||||
| |||||||
1 | the return shall be considered
valid and any amount shown to be | ||||||
2 | due on the return shall be deemed assessed. | ||||||
3 | Prior to October 1, 2003, and on and after September 1, | ||||||
4 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
5 | certification
from a purchaser in satisfaction
of Service Use | ||||||
6 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
7 | the purchaser provides
the
appropriate
documentation as | ||||||
8 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
9 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
10 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
11 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
12 | Act, may be used by that
serviceman to satisfy Service | ||||||
13 | Occupation Tax liability in the amount claimed in
the | ||||||
14 | certification, not to exceed 6.25% of the receipts subject to | ||||||
15 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
16 | Credit reported on any
original or amended return
filed under
| ||||||
17 | this Act after October 20, 2003 for reporting periods prior to | ||||||
18 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
19 | Credit reported on annual returns due on or after January 1, | ||||||
20 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
21 | No Manufacturer's
Purchase Credit may be used after September | ||||||
22 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
23 | imposed under this Act, including any audit liability. | ||||||
24 | If the serviceman's average monthly tax liability to
the | ||||||
25 | Department does not exceed $200, the Department may authorize | ||||||
26 | his
returns to be filed on a quarter annual basis, with the |
| |||||||
| |||||||
1 | return for
January, February and March of a given year being | ||||||
2 | due by April 20 of
such year; with the return for April, May | ||||||
3 | and June of a given year being
due by July 20 of such year; with | ||||||
4 | the return for July, August and
September of a given year being | ||||||
5 | due by October 20 of such year, and with
the return for | ||||||
6 | October, November and December of a given year being due
by | ||||||
7 | January 20 of the following year. | ||||||
8 | If the serviceman's average monthly tax liability to
the | ||||||
9 | Department does not exceed $50, the Department may authorize | ||||||
10 | his
returns to be filed on an annual basis, with the return for | ||||||
11 | a given year
being due by January 20 of the following year. | ||||||
12 | Such quarter annual and annual returns, as to form and | ||||||
13 | substance,
shall be subject to the same requirements as monthly | ||||||
14 | returns. | ||||||
15 | Notwithstanding any other provision in this Act concerning | ||||||
16 | the time within
which a serviceman may file his return, in the | ||||||
17 | case of any serviceman who
ceases to engage in a kind of | ||||||
18 | business which makes him responsible for filing
returns under | ||||||
19 | this Act, such serviceman shall file a final return under this
| ||||||
20 | Act with the Department not more than 1 month after | ||||||
21 | discontinuing such
business. | ||||||
22 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
23 | monthly tax
liability of $150,000 or more shall make all | ||||||
24 | payments required by rules of the
Department by electronic | ||||||
25 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
26 | an average monthly tax liability of $100,000 or more shall make |
| |||||||
| |||||||
1 | all
payments required by rules of the Department by electronic | ||||||
2 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
3 | an average monthly tax liability
of $50,000 or more shall make | ||||||
4 | all payments required by rules of the Department
by electronic | ||||||
5 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
6 | an annual tax liability of $200,000 or more shall make all | ||||||
7 | payments required by
rules of the Department by electronic | ||||||
8 | funds transfer. The term "annual tax
liability" shall be the | ||||||
9 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
10 | other State and local occupation and use tax laws administered | ||||||
11 | by the
Department, for the immediately preceding calendar year. | ||||||
12 | The term "average
monthly tax liability" means
the sum of the | ||||||
13 | taxpayer's liabilities under this Act, and under all other | ||||||
14 | State
and local occupation and use tax laws administered by the | ||||||
15 | Department, for the
immediately preceding calendar year | ||||||
16 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
17 | a tax liability in the
amount set forth in subsection (b) of | ||||||
18 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
19 | all payments required by rules of the Department by
electronic | ||||||
20 | funds transfer. | ||||||
21 | Before August 1 of each year beginning in 1993, the | ||||||
22 | Department shall
notify all taxpayers required to make payments | ||||||
23 | by electronic funds transfer.
All taxpayers required to make | ||||||
24 | payments by electronic funds transfer shall make
those payments | ||||||
25 | for a minimum of one year beginning on October 1. | ||||||
26 | Any taxpayer not required to make payments by electronic |
| |||||||
| |||||||
1 | funds transfer may
make payments by electronic funds transfer | ||||||
2 | with the
permission of the Department. | ||||||
3 | All taxpayers required to make payment by electronic funds | ||||||
4 | transfer and
any taxpayers authorized to voluntarily make | ||||||
5 | payments by electronic funds
transfer shall make those payments | ||||||
6 | in the manner authorized by the Department. | ||||||
7 | The Department shall adopt such rules as are necessary to | ||||||
8 | effectuate a
program of electronic funds transfer and the | ||||||
9 | requirements of this Section. | ||||||
10 | Where a serviceman collects the tax with respect to the | ||||||
11 | selling price of
tangible personal property which he sells and | ||||||
12 | the purchaser thereafter returns
such tangible personal | ||||||
13 | property and the serviceman refunds the
selling price thereof | ||||||
14 | to the purchaser, such serviceman shall also refund,
to the | ||||||
15 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
16 | his return for the period in which he refunds such tax to the
| ||||||
17 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
18 | refunded by
him to the purchaser from any other Service | ||||||
19 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
20 | Use Tax which such serviceman may be
required to pay or remit | ||||||
21 | to the Department, as shown by such return,
provided that the | ||||||
22 | amount of the tax to be deducted shall previously have
been | ||||||
23 | remitted to the Department by such serviceman. If the | ||||||
24 | serviceman shall
not previously have remitted the amount of | ||||||
25 | such tax to the Department,
he shall be entitled to no | ||||||
26 | deduction hereunder upon refunding such tax
to the purchaser. |
| |||||||
| |||||||
1 | If experience indicates such action to be practicable, the | ||||||
2 | Department
may prescribe and furnish a combination or joint | ||||||
3 | return which will
enable servicemen, who are required to file | ||||||
4 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
5 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
6 | the return
information required by all said Acts on the one | ||||||
7 | form. | ||||||
8 | Where the serviceman has more than one business
registered | ||||||
9 | with the Department under separate registrations hereunder,
| ||||||
10 | such serviceman shall file separate returns for each
registered | ||||||
11 | business. | ||||||
12 | Beginning January 1, 1990, each month the Department shall | ||||||
13 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
14 | the
preceding month from the 1% tax on sales of food for human | ||||||
15 | consumption
which is to be consumed off the premises where it | ||||||
16 | is sold (other than
alcoholic beverages, soft drinks and food | ||||||
17 | which has been prepared for
immediate consumption) and | ||||||
18 | prescription and nonprescription medicines,
drugs, medical | ||||||
19 | appliances and insulin, urine testing materials, syringes
and | ||||||
20 | needles used by diabetics. | ||||||
21 | Beginning January 1, 1990, each month the Department shall | ||||||
22 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
23 | revenue realized
for the preceding month from the 6.25% general | ||||||
24 | rate. | ||||||
25 | Beginning August 1, 2000, each
month the Department shall | ||||||
26 | pay into the
County and Mass Transit District Fund 20% of the |
| |||||||
| |||||||
1 | net revenue realized for the
preceding month from the 1.25% | ||||||
2 | rate on the selling price of motor fuel and
gasohol. | ||||||
3 | Beginning January 1, 1990, each month the Department shall | ||||||
4 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
5 | realized for the
preceding month from the 6.25% general rate on | ||||||
6 | transfers of
tangible personal property. | ||||||
7 | Beginning August 1, 2000, each
month the Department shall | ||||||
8 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
9 | realized for the preceding
month from the 1.25% rate on the | ||||||
10 | selling price of motor fuel and gasohol. | ||||||
11 | Beginning October 1, 2009, each month the Department shall | ||||||
12 | pay into the Capital Projects Fund an amount that is equal to | ||||||
13 | an amount estimated by the Department to represent 80% of the | ||||||
14 | net revenue realized for the preceding month from the sale of | ||||||
15 | candy, grooming and hygiene products, and soft drinks that had | ||||||
16 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
17 | is now taxed at 6.25%. | ||||||
18 | Of the remainder of the moneys received by the Department | ||||||
19 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
20 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
21 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
22 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
23 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
24 | may be, of the moneys received by the Department and required | ||||||
25 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
26 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
| |||||||
| |||||||
1 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
2 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
3 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
4 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
5 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
6 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
7 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
8 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
9 | difference shall be immediately paid into the
Build Illinois | ||||||
10 | Fund from other moneys received by the Department pursuant
to | ||||||
11 | the Tax Acts; and further provided, that if on the last | ||||||
12 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
13 | required to be deposited into
the Build Illinois Account in the | ||||||
14 | Build Illinois Fund during such month and
(2) the amount | ||||||
15 | transferred during such month to the Build Illinois Fund
from | ||||||
16 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
17 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
18 | the difference
shall be immediately paid into the Build | ||||||
19 | Illinois Fund from other moneys
received by the Department | ||||||
20 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
21 | event shall the payments required under the preceding proviso
| ||||||
22 | result in aggregate payments into the Build Illinois Fund | ||||||
23 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
24 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
25 | Specified Amount for such fiscal year; and,
further provided, | ||||||
26 | that the amounts payable into the Build Illinois Fund
under |
| |||||||
| |||||||
1 | this clause (b) shall be payable only until such time as the
| ||||||
2 | aggregate amount on deposit under each trust indenture securing | ||||||
3 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
4 | Bond Act is
sufficient, taking into account any future | ||||||
5 | investment income, to fully
provide, in accordance with such | ||||||
6 | indenture, for the defeasance of or the
payment of the | ||||||
7 | principal of, premium, if any, and interest on the Bonds
| ||||||
8 | secured by such indenture and on any Bonds expected to be | ||||||
9 | issued thereafter
and all fees and costs payable with respect | ||||||
10 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
11 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
12 | the last business day of
any month in which Bonds are | ||||||
13 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
14 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
15 | Account in the Build Illinois Fund in such month
shall be less | ||||||
16 | than the amount required to be transferred in such month from
| ||||||
17 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
18 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
19 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
20 | shall be immediately paid
from other moneys received by the | ||||||
21 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
22 | provided, however, that any amounts paid to the
Build Illinois | ||||||
23 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
24 | deemed to constitute payments pursuant to clause (b) of the | ||||||
25 | preceding
sentence and shall reduce the amount otherwise | ||||||
26 | payable for such fiscal year
pursuant to clause (b) of the |
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
1 | preceding sentence. The moneys received by
the Department | ||||||||||||||||||||||||||||||||||||||||||||||
2 | pursuant to this Act and required to be deposited into the
| ||||||||||||||||||||||||||||||||||||||||||||||
3 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||||||||||||||||||||||||||||||||||||||||||
4 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||||||||||||||||||||||||||||||||
5 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||
6 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||
7 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||
8 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||
9 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||
10 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||
11 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||
12 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||
13 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||
14 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||
15 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||
16 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | not
in excess of the amount specified above as "Total Deposit", |
| |||||||
| |||||||
1 | has been deposited. | ||||||
2 | Subject to payment of amounts into the Build Illinois Fund | ||||||
3 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
4 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
5 | enacted, beginning July 1, 1993, the Department shall each | ||||||
6 | month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||||||
7 | the net revenue realized for the
preceding month from the 6.25% | ||||||
8 | general rate on the selling price of tangible
personal | ||||||
9 | property. | ||||||
10 | Subject to payment of amounts into the Build Illinois Fund | ||||||
11 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
12 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
13 | enacted, beginning with the receipt of the first
report of | ||||||
14 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
15 | period, the Department shall each month pay into the Energy | ||||||
16 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
17 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
18 | that was sold to an eligible business.
For purposes of this | ||||||
19 | paragraph, the term "eligible business" means a new
electric | ||||||
20 | generating facility certified pursuant to Section 605-332 of | ||||||
21 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
22 | Civil Administrative
Code of Illinois. | ||||||
23 | Remaining moneys received by the Department pursuant to | ||||||
24 | this
Act shall be paid into the General Revenue Fund of the | ||||||
25 | State Treasury. | ||||||
26 | The Department may, upon separate written notice to a |
| |||||||
| |||||||
1 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
2 | Department on a form
prescribed by the Department within not | ||||||
3 | less than 60 days after receipt
of the notice an annual | ||||||
4 | information return for the tax year specified in
the notice. | ||||||
5 | Such annual return to the Department shall include a
statement | ||||||
6 | of gross receipts as shown by the taxpayer's last Federal | ||||||
7 | income
tax return. If the total receipts of the business as | ||||||
8 | reported in the
Federal income tax return do not agree with the | ||||||
9 | gross receipts reported to
the Department of Revenue for the | ||||||
10 | same period, the taxpayer shall attach
to his annual return a | ||||||
11 | schedule showing a reconciliation of the 2
amounts and the | ||||||
12 | reasons for the difference. The taxpayer's annual
return to the | ||||||
13 | Department shall also disclose the cost of goods sold by
the | ||||||
14 | taxpayer during the year covered by such return, opening and | ||||||
15 | closing
inventories of such goods for such year, cost of goods | ||||||
16 | used from stock
or taken from stock and given away by the | ||||||
17 | taxpayer during such year, pay
roll information of the | ||||||
18 | taxpayer's business during such year and any
additional | ||||||
19 | reasonable information which the Department deems would be
| ||||||
20 | helpful in determining the accuracy of the monthly, quarterly | ||||||
21 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
22 | provided for in this
Section. | ||||||
23 | If the annual information return required by this Section | ||||||
24 | is not
filed when and as required, the taxpayer shall be liable | ||||||
25 | as follows: | ||||||
26 | (i) Until January 1, 1994, the taxpayer shall be liable
|
| |||||||
| |||||||
1 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
2 | taxpayer
under this Act during the period to be covered by | ||||||
3 | the annual return
for each month or fraction of a month | ||||||
4 | until such return is filed as
required, the penalty to be | ||||||
5 | assessed and collected in the same manner
as any other | ||||||
6 | penalty provided for in this Act. | ||||||
7 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
8 | be liable for a
penalty as described in Section 3-4 of the | ||||||
9 | Uniform Penalty and Interest Act. | ||||||
10 | The chief executive officer, proprietor, owner or highest | ||||||
11 | ranking
manager shall sign the annual return to certify the | ||||||
12 | accuracy of the
information contained therein. Any person who | ||||||
13 | willfully signs the
annual return containing false or | ||||||
14 | inaccurate information shall be guilty
of perjury and punished | ||||||
15 | accordingly. The annual return form prescribed
by the | ||||||
16 | Department shall include a warning that the person signing the
| ||||||
17 | return may be liable for perjury. | ||||||
18 | The foregoing portion of this Section concerning the filing | ||||||
19 | of an
annual information return shall not apply to a serviceman | ||||||
20 | who is not
required to file an income tax return with the | ||||||
21 | United States Government. | ||||||
22 | As soon as possible after the first day of each month, upon | ||||||
23 | certification
of the Department of Revenue, the Comptroller | ||||||
24 | shall order transferred and
the Treasurer shall transfer from | ||||||
25 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
26 | equal to 1.7% of 80% of the net revenue realized
under this Act |
| |||||||
| |||||||
1 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
2 | transfer is no longer required
and shall not be made. | ||||||
3 | Net revenue realized for a month shall be the revenue | ||||||
4 | collected by the State
pursuant to this Act, less the amount | ||||||
5 | paid out during that month as
refunds to taxpayers for | ||||||
6 | overpayment of liability. | ||||||
7 | For greater simplicity of administration, it shall be | ||||||
8 | permissible for
manufacturers, importers and wholesalers whose | ||||||
9 | products are sold by numerous
servicemen in Illinois, and who | ||||||
10 | wish to do so, to
assume the responsibility for accounting and | ||||||
11 | paying to the Department
all tax accruing under this Act with | ||||||
12 | respect to such sales, if the
servicemen who are affected do | ||||||
13 | not make written objection to the
Department to this | ||||||
14 | arrangement. | ||||||
15 | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09.) | ||||||
16 | Section 25. The Retailers' Occupation Tax Act is amended by | ||||||
17 | changing Section 3 as follows: | ||||||
18 | (35 ILCS 120/3) (from Ch. 120, par. 442) | ||||||
19 | Sec. 3. Except as provided in this Section, on or before | ||||||
20 | the twentieth
day of each calendar month, every person engaged | ||||||
21 | in the business of
selling tangible personal property at retail | ||||||
22 | in this State during the
preceding calendar month shall file a | ||||||
23 | return with the Department, stating: | ||||||
24 | 1. The name of the seller; |
| |||||||
| |||||||
1 | 2. His residence address and the address of his | ||||||
2 | principal place of
business and the address of the | ||||||
3 | principal place of business (if that is
a different | ||||||
4 | address) from which he engages in the business of selling
| ||||||
5 | tangible personal property at retail in this State; | ||||||
6 | 3. Total amount of receipts received by him during the | ||||||
7 | preceding
calendar month or quarter, as the case may be, | ||||||
8 | from sales of tangible
personal property, and from services | ||||||
9 | furnished, by him during such
preceding calendar month or | ||||||
10 | quarter; | ||||||
11 | 4. Total amount received by him during the preceding | ||||||
12 | calendar month or
quarter on charge and time sales of | ||||||
13 | tangible personal property, and from
services furnished, | ||||||
14 | by him prior to the month or quarter for which the return
| ||||||
15 | is filed; | ||||||
16 | 5. Deductions allowed by law; | ||||||
17 | 6. Gross receipts which were received by him during the | ||||||
18 | preceding
calendar month or quarter and upon the basis of | ||||||
19 | which the tax is imposed; | ||||||
20 | 7. The amount of credit provided in Section 2d of this | ||||||
21 | Act; | ||||||
22 | 8. The amount of tax due; | ||||||
23 | 9. The signature of the taxpayer; and | ||||||
24 | 10. Such other reasonable information as the | ||||||
25 | Department may require. | ||||||
26 | If a taxpayer fails to sign a return within 30 days after |
| |||||||
| |||||||
1 | the proper notice
and demand for signature by the Department, | ||||||
2 | the return shall be considered
valid and any amount shown to be | ||||||
3 | due on the return shall be deemed assessed. | ||||||
4 | Each return shall be accompanied by the statement of | ||||||
5 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
6 | claimed. | ||||||
7 | Prior to October 1, 2003, and on and after September 1, | ||||||
8 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
9 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
10 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
11 | provides the
appropriate documentation as required by Section | ||||||
12 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
13 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
14 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
15 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
16 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
17 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
18 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
19 | Credit
reported on any original or amended return
filed under
| ||||||
20 | this Act after October 20, 2003 for reporting periods prior to | ||||||
21 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
22 | Purchaser Credit reported on annual returns due on or after | ||||||
23 | January 1, 2005 will be disallowed for periods prior to | ||||||
24 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
25 | used after September 30, 2003 through August 31, 2004 to
| ||||||
26 | satisfy any
tax liability imposed under this Act, including any |
| |||||||
| |||||||
1 | audit liability. | ||||||
2 | The Department may require returns to be filed on a | ||||||
3 | quarterly basis.
If so required, a return for each calendar | ||||||
4 | quarter shall be filed on or
before the twentieth day of the | ||||||
5 | calendar month following the end of such
calendar quarter. The | ||||||
6 | taxpayer shall also file a return with the
Department for each | ||||||
7 | of the first two months of each calendar quarter, on or
before | ||||||
8 | the twentieth day of the following calendar month, stating: | ||||||
9 | 1. The name of the seller; | ||||||
10 | 2. The address of the principal place of business from | ||||||
11 | which he engages
in the business of selling tangible | ||||||
12 | personal property at retail in this State; | ||||||
13 | 3. The total amount of taxable receipts received by him | ||||||
14 | during the
preceding calendar month from sales of tangible | ||||||
15 | personal property by him
during such preceding calendar | ||||||
16 | month, including receipts from charge and
time sales, but | ||||||
17 | less all deductions allowed by law; | ||||||
18 | 4. The amount of credit provided in Section 2d of this | ||||||
19 | Act; | ||||||
20 | 5. The amount of tax due; and | ||||||
21 | 6. Such other reasonable information as the Department | ||||||
22 | may
require. | ||||||
23 | Beginning on October 1, 2003, any person who is not a | ||||||
24 | licensed
distributor, importing distributor, or manufacturer, | ||||||
25 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
26 | the business of
selling, at retail, alcoholic liquor
shall file |
| |||||||
| |||||||
1 | a statement with the Department of Revenue, in a format
and at | ||||||
2 | a time prescribed by the Department, showing the total amount | ||||||
3 | paid for
alcoholic liquor purchased during the preceding month | ||||||
4 | and such other
information as is reasonably required by the | ||||||
5 | Department.
The Department may adopt rules to require
that this | ||||||
6 | statement be filed in an electronic or telephonic format. Such | ||||||
7 | rules
may provide for exceptions from the filing requirements | ||||||
8 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
9 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
10 | Liquor Control Act of 1934. | ||||||
11 | Beginning on October 1, 2003, every distributor, importing | ||||||
12 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
13 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
14 | Department of Revenue, no later than the 10th day of the
month | ||||||
15 | for the
preceding month during which transactions occurred, by | ||||||
16 | electronic means,
showing the
total amount of gross receipts | ||||||
17 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
18 | the preceding month to purchasers; identifying the purchaser to | ||||||
19 | whom it was
sold or
distributed; the purchaser's tax | ||||||
20 | registration number; and such other
information
reasonably | ||||||
21 | required by the Department. A distributor, importing | ||||||
22 | distributor, or manufacturer of alcoholic liquor must | ||||||
23 | personally deliver, mail, or provide by electronic means to | ||||||
24 | each retailer listed on the monthly statement a report | ||||||
25 | containing a cumulative total of that distributor's, importing | ||||||
26 | distributor's, or manufacturer's total sales of alcoholic |
| |||||||
| |||||||
1 | liquor to that retailer no later than the 10th day of the month | ||||||
2 | for the preceding month during which the transaction occurred. | ||||||
3 | The distributor, importing distributor, or manufacturer shall | ||||||
4 | notify the retailer as to the method by which the distributor, | ||||||
5 | importing distributor, or manufacturer will provide the sales | ||||||
6 | information. If the retailer is unable to receive the sales | ||||||
7 | information by electronic means, the distributor, importing | ||||||
8 | distributor, or manufacturer shall furnish the sales | ||||||
9 | information by personal delivery or by mail. For purposes of | ||||||
10 | this paragraph, the term "electronic means" includes, but is | ||||||
11 | not limited to, the use of a secure Internet website, e-mail, | ||||||
12 | or facsimile. | ||||||
13 | If a total amount of less than $1 is payable, refundable or | ||||||
14 | creditable,
such amount shall be disregarded if it is less than | ||||||
15 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
16 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
17 | monthly tax liability of $150,000 or more shall
make all | ||||||
18 | payments required by rules of the
Department by electronic | ||||||
19 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
20 | an average monthly tax liability of $100,000 or more shall make | ||||||
21 | all
payments required by rules of the Department by electronic | ||||||
22 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
23 | an average monthly tax liability
of $50,000 or more shall make | ||||||
24 | all
payments required by rules of the Department by electronic | ||||||
25 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
26 | an annual tax liability of
$200,000 or more shall make all |
| |||||||
| |||||||
1 | payments required by rules of the Department by
electronic | ||||||
2 | funds transfer. The term "annual tax liability" shall be the | ||||||
3 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
4 | other State and local
occupation and use tax laws administered | ||||||
5 | by the Department, for the immediately
preceding calendar year.
| ||||||
6 | The term "average monthly tax liability" shall be the sum of | ||||||
7 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
8 | State and local occupation and use tax
laws administered by the | ||||||
9 | Department, for the immediately preceding calendar
year | ||||||
10 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
11 | a tax liability in the
amount set forth in subsection (b) of | ||||||
12 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
13 | all payments required by rules of the Department by
electronic | ||||||
14 | funds transfer. | ||||||
15 | Before August 1 of each year beginning in 1993, the | ||||||
16 | Department shall
notify all taxpayers required to make payments | ||||||
17 | by electronic funds
transfer. All taxpayers
required to make | ||||||
18 | payments by electronic funds transfer shall make those
payments | ||||||
19 | for
a minimum of one year beginning on October 1. | ||||||
20 | Any taxpayer not required to make payments by electronic | ||||||
21 | funds transfer may
make payments by electronic funds transfer | ||||||
22 | with
the permission of the Department. | ||||||
23 | All taxpayers required to make payment by electronic funds | ||||||
24 | transfer and
any taxpayers authorized to voluntarily make | ||||||
25 | payments by electronic funds
transfer shall make those payments | ||||||
26 | in the manner authorized by the Department. |
| |||||||
| |||||||
1 | The Department shall adopt such rules as are necessary to | ||||||
2 | effectuate a
program of electronic funds transfer and the | ||||||
3 | requirements of this Section. | ||||||
4 | Any amount which is required to be shown or reported on any | ||||||
5 | return or
other document under this Act shall, if such amount | ||||||
6 | is not a whole-dollar
amount, be increased to the nearest | ||||||
7 | whole-dollar amount in any case where
the fractional part of a | ||||||
8 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
9 | whole-dollar amount where the fractional part of a dollar is | ||||||
10 | less
than 50 cents. | ||||||
11 | If the retailer is otherwise required to file a monthly | ||||||
12 | return and if the
retailer's average monthly tax liability to | ||||||
13 | the Department does not exceed
$200, the Department may | ||||||
14 | authorize his returns to be filed on a quarter
annual basis, | ||||||
15 | with the return for January, February and March of a given
year | ||||||
16 | being due by April 20 of such year; with the return for April, | ||||||
17 | May and
June of a given year being due by July 20 of such year; | ||||||
18 | with the return for
July, August and September of a given year | ||||||
19 | being due by October 20 of such
year, and with the return for | ||||||
20 | October, November and December of a given
year being due by | ||||||
21 | January 20 of the following year. | ||||||
22 | If the retailer is otherwise required to file a monthly or | ||||||
23 | quarterly
return and if the retailer's average monthly tax | ||||||
24 | liability with the
Department does not exceed $50, the | ||||||
25 | Department may authorize his returns to
be filed on an annual | ||||||
26 | basis, with the return for a given year being due by
January 20 |
| |||||||
| |||||||
1 | of the following year. | ||||||
2 | Such quarter annual and annual returns, as to form and | ||||||
3 | substance,
shall be subject to the same requirements as monthly | ||||||
4 | returns. | ||||||
5 | Notwithstanding any other provision in this Act concerning | ||||||
6 | the time
within which a retailer may file his return, in the | ||||||
7 | case of any retailer
who ceases to engage in a kind of business | ||||||
8 | which makes him responsible
for filing returns under this Act, | ||||||
9 | such retailer shall file a final
return under this Act with the | ||||||
10 | Department not more than one month after
discontinuing such | ||||||
11 | business. | ||||||
12 | Where the same person has more than one business registered | ||||||
13 | with the
Department under separate registrations under this | ||||||
14 | Act, such person may
not file each return that is due as a | ||||||
15 | single return covering all such
registered businesses, but | ||||||
16 | shall file separate returns for each such
registered business. | ||||||
17 | In addition, with respect to motor vehicles, watercraft,
| ||||||
18 | aircraft, and trailers that are required to be registered with | ||||||
19 | an agency of
this State, every
retailer selling this kind of | ||||||
20 | tangible personal property shall file,
with the Department, | ||||||
21 | upon a form to be prescribed and supplied by the
Department, a | ||||||
22 | separate return for each such item of tangible personal
| ||||||
23 | property which the retailer sells, except that if, in the same
| ||||||
24 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
25 | vehicles or
trailers transfers more than one aircraft, | ||||||
26 | watercraft, motor
vehicle or trailer to another aircraft, |
| |||||||
| |||||||
1 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
2 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
3 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
4 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
5 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
6 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
7 | watercraft, motor vehicles or trailers involved in that | ||||||
8 | transaction to the
Department on the same uniform | ||||||
9 | invoice-transaction reporting return form. For
purposes of | ||||||
10 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
11 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
12 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
13 | with an inboard motor. | ||||||
14 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
15 | aircraft, or trailers that are required to be registered with | ||||||
16 | an agency of
this State, so that all
retailers' occupation tax | ||||||
17 | liability is required to be reported, and is
reported, on such | ||||||
18 | transaction reporting returns and who is not otherwise
required | ||||||
19 | to file monthly or quarterly returns, need not file monthly or
| ||||||
20 | quarterly returns. However, those retailers shall be required | ||||||
21 | to
file returns on an annual basis. | ||||||
22 | The transaction reporting return, in the case of motor | ||||||
23 | vehicles
or trailers that are required to be registered with an | ||||||
24 | agency of this
State, shall
be the same document as the Uniform | ||||||
25 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
26 | Code and must show the name and address of the
seller; the name |
| |||||||
| |||||||
1 | and address of the purchaser; the amount of the selling
price | ||||||
2 | including the amount allowed by the retailer for traded-in
| ||||||
3 | property, if any; the amount allowed by the retailer for the | ||||||
4 | traded-in
tangible personal property, if any, to the extent to | ||||||
5 | which Section 1 of
this Act allows an exemption for the value | ||||||
6 | of traded-in property; the
balance payable after deducting such | ||||||
7 | trade-in allowance from the total
selling price; the amount of | ||||||
8 | tax due from the retailer with respect to
such transaction; the | ||||||
9 | amount of tax collected from the purchaser by the
retailer on | ||||||
10 | such transaction (or satisfactory evidence that such tax is
not | ||||||
11 | due in that particular instance, if that is claimed to be the | ||||||
12 | fact);
the place and date of the sale; a sufficient | ||||||
13 | identification of the
property sold; such other information as | ||||||
14 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
15 | such other information as the Department
may reasonably | ||||||
16 | require. | ||||||
17 | The transaction reporting return in the case of watercraft
| ||||||
18 | or aircraft must show
the name and address of the seller; the | ||||||
19 | name and address of the
purchaser; the amount of the selling | ||||||
20 | price including the amount allowed
by the retailer for | ||||||
21 | traded-in property, if any; the amount allowed by
the retailer | ||||||
22 | for the traded-in tangible personal property, if any, to
the | ||||||
23 | extent to which Section 1 of this Act allows an exemption for | ||||||
24 | the
value of traded-in property; the balance payable after | ||||||
25 | deducting such
trade-in allowance from the total selling price; | ||||||
26 | the amount of tax due
from the retailer with respect to such |
| |||||||
| |||||||
1 | transaction; the amount of tax
collected from the purchaser by | ||||||
2 | the retailer on such transaction (or
satisfactory evidence that | ||||||
3 | such tax is not due in that particular
instance, if that is | ||||||
4 | claimed to be the fact); the place and date of the
sale, a | ||||||
5 | sufficient identification of the property sold, and such other
| ||||||
6 | information as the Department may reasonably require. | ||||||
7 | Such transaction reporting return shall be filed not later | ||||||
8 | than 20
days after the day of delivery of the item that is | ||||||
9 | being sold, but may
be filed by the retailer at any time sooner | ||||||
10 | than that if he chooses to
do so. The transaction reporting | ||||||
11 | return and tax remittance or proof of
exemption from the | ||||||
12 | Illinois use tax may be transmitted to the Department
by way of | ||||||
13 | the State agency with which, or State officer with whom the
| ||||||
14 | tangible personal property must be titled or registered (if | ||||||
15 | titling or
registration is required) if the Department and such | ||||||
16 | agency or State
officer determine that this procedure will | ||||||
17 | expedite the processing of
applications for title or | ||||||
18 | registration. | ||||||
19 | With each such transaction reporting return, the retailer | ||||||
20 | shall remit
the proper amount of tax due (or shall submit | ||||||
21 | satisfactory evidence that
the sale is not taxable if that is | ||||||
22 | the case), to the Department or its
agents, whereupon the | ||||||
23 | Department shall issue, in the purchaser's name, a
use tax | ||||||
24 | receipt (or a certificate of exemption if the Department is
| ||||||
25 | satisfied that the particular sale is tax exempt) which such | ||||||
26 | purchaser
may submit to the agency with which, or State officer |
| |||||||
| |||||||
1 | with whom, he must
title or register the tangible personal | ||||||
2 | property that is involved (if
titling or registration is | ||||||
3 | required) in support of such purchaser's
application for an | ||||||
4 | Illinois certificate or other evidence of title or
registration | ||||||
5 | to such tangible personal property. | ||||||
6 | No retailer's failure or refusal to remit tax under this | ||||||
7 | Act
precludes a user, who has paid the proper tax to the | ||||||
8 | retailer, from
obtaining his certificate of title or other | ||||||
9 | evidence of title or
registration (if titling or registration | ||||||
10 | is required) upon satisfying
the Department that such user has | ||||||
11 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
12 | Department shall adopt appropriate rules to carry out
the | ||||||
13 | mandate of this paragraph. | ||||||
14 | If the user who would otherwise pay tax to the retailer | ||||||
15 | wants the
transaction reporting return filed and the payment of | ||||||
16 | the tax or proof
of exemption made to the Department before the | ||||||
17 | retailer is willing to
take these actions and such user has not | ||||||
18 | paid the tax to the retailer,
such user may certify to the fact | ||||||
19 | of such delay by the retailer and may
(upon the Department | ||||||
20 | being satisfied of the truth of such certification)
transmit | ||||||
21 | the information required by the transaction reporting return
| ||||||
22 | and the remittance for tax or proof of exemption directly to | ||||||
23 | the
Department and obtain his tax receipt or exemption | ||||||
24 | determination, in
which event the transaction reporting return | ||||||
25 | and tax remittance (if a
tax payment was required) shall be | ||||||
26 | credited by the Department to the
proper retailer's account |
| |||||||
| |||||||
1 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
2 | provided for in this Section being allowed. When the user pays
| ||||||
3 | the tax directly to the Department, he shall pay the tax in the | ||||||
4 | same
amount and in the same form in which it would be remitted | ||||||
5 | if the tax had
been remitted to the Department by the retailer. | ||||||
6 | Refunds made by the seller during the preceding return | ||||||
7 | period to
purchasers, on account of tangible personal property | ||||||
8 | returned to the
seller, shall be allowed as a deduction under | ||||||
9 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
10 | may be, in case the
seller had theretofore included the | ||||||
11 | receipts from the sale of such
tangible personal property in a | ||||||
12 | return filed by him and had paid the tax
imposed by this Act | ||||||
13 | with respect to such receipts. | ||||||
14 | Where the seller is a corporation, the return filed on | ||||||
15 | behalf of such
corporation shall be signed by the president, | ||||||
16 | vice-president, secretary
or treasurer or by the properly | ||||||
17 | accredited agent of such corporation. | ||||||
18 | Where the seller is a limited liability company, the return | ||||||
19 | filed on behalf
of the limited liability company shall be | ||||||
20 | signed by a manager, member, or
properly accredited agent of | ||||||
21 | the limited liability company. | ||||||
22 | Except as provided in this Section, the retailer filing the | ||||||
23 | return
under this Section shall, at the time of filing such | ||||||
24 | return, pay to the
Department the amount of tax imposed by this | ||||||
25 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
26 | on and after January 1, 1990, or $5 per
calendar year, |
| |||||||
| |||||||
1 | whichever is greater, which is allowed to
reimburse the | ||||||
2 | retailer for the expenses incurred in keeping records,
| ||||||
3 | preparing and filing returns, remitting the tax and supplying | ||||||
4 | data to
the Department on request. Any prepayment made pursuant | ||||||
5 | to Section 2d
of this Act shall be included in the amount on | ||||||
6 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
7 | retailers who report
and pay the tax on a transaction by | ||||||
8 | transaction basis, as provided in this
Section, such discount | ||||||
9 | shall be taken with each such tax remittance
instead of when | ||||||
10 | such retailer files his periodic return. | ||||||
11 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
12 | tax liability
to the Department
under this Act, the Use Tax | ||||||
13 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
14 | Act, excluding any liability for prepaid sales
tax to be | ||||||
15 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
16 | or more during the preceding 4 complete calendar quarters, he | ||||||
17 | shall file a
return with the Department each month by the 20th | ||||||
18 | day of the month next
following the month during which such tax | ||||||
19 | liability is incurred and shall
make payments to the Department | ||||||
20 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
21 | during which such liability is incurred.
On and after October | ||||||
22 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
23 | Department under this Act, the Use Tax Act, the Service | ||||||
24 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
25 | liability for prepaid sales tax
to be remitted in accordance | ||||||
26 | with Section 2d of this Act, was $20,000 or more
during the |
| |||||||
| |||||||
1 | preceding 4 complete calendar quarters, he shall file a return | ||||||
2 | with
the Department each month by the 20th day of the month | ||||||
3 | next following the month
during which such tax liability is | ||||||
4 | incurred and shall make payment to the
Department on or before | ||||||
5 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
6 | liability is incurred.
If the month
during which such tax | ||||||
7 | liability is incurred began prior to January 1, 1985,
each | ||||||
8 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
9 | actual
liability for the month or an amount set by the | ||||||
10 | Department not to exceed
1/4 of the average monthly liability | ||||||
11 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
12 | calendar quarters (excluding the month of highest
liability and | ||||||
13 | the month of lowest liability in such 4 quarter period). If
the | ||||||
14 | month during which such tax liability is incurred begins on or | ||||||
15 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
16 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
17 | actual liability for the month or
27.5% of the taxpayer's | ||||||
18 | liability for the same calendar
month of the preceding year. If | ||||||
19 | the month during which such tax
liability is incurred begins on | ||||||
20 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
21 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
22 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
23 | liability for the same calendar month of the preceding year. If | ||||||
24 | the month
during which such tax liability is incurred begins on | ||||||
25 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
26 | begins on or after January 1, 1996, each
payment shall be in an |
| |||||||
| |||||||
1 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
2 | the month or 25% of
the taxpayer's liability for the same | ||||||
3 | calendar month of the preceding year. If
the month during which | ||||||
4 | such tax liability is incurred begins on or after
January 1, | ||||||
5 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
6 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
7 | the month or 25% of the taxpayer's
liability for the same | ||||||
8 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
9 | actual liability for the quarter monthly reporting period. The
| ||||||
10 | amount of such quarter monthly payments shall be credited | ||||||
11 | against
the final tax liability of the taxpayer's return for | ||||||
12 | that month. Before
October 1, 2000, once
applicable, the | ||||||
13 | requirement of the making of quarter monthly payments to
the | ||||||
14 | Department by taxpayers having an average monthly tax liability | ||||||
15 | of
$10,000 or more as determined in the manner provided above
| ||||||
16 | shall continue
until such taxpayer's average monthly liability | ||||||
17 | to the Department during
the preceding 4 complete calendar | ||||||
18 | quarters (excluding the month of highest
liability and the | ||||||
19 | month of lowest liability) is less than
$9,000, or until
such | ||||||
20 | taxpayer's average monthly liability to the Department as | ||||||
21 | computed for
each calendar quarter of the 4 preceding complete | ||||||
22 | calendar quarter period
is less than $10,000. However, if a | ||||||
23 | taxpayer can show the
Department that
a substantial change in | ||||||
24 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
25 | to anticipate that his average monthly tax liability for the
| ||||||
26 | reasonably foreseeable future will fall below the $10,000 |
| |||||||
| |||||||
1 | threshold
stated above, then
such taxpayer
may petition the | ||||||
2 | Department for a change in such taxpayer's reporting
status. On | ||||||
3 | and after October 1, 2000, once applicable, the requirement of
| ||||||
4 | the making of quarter monthly payments to the Department by | ||||||
5 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
6 | more as determined in the manner
provided above shall continue | ||||||
7 | until such taxpayer's average monthly liability
to the | ||||||
8 | Department during the preceding 4 complete calendar quarters | ||||||
9 | (excluding
the month of highest liability and the month of | ||||||
10 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
11 | average monthly liability to the Department as
computed for | ||||||
12 | each calendar quarter of the 4 preceding complete calendar | ||||||
13 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
14 | show the Department
that a substantial change in the taxpayer's | ||||||
15 | business has occurred which causes
the taxpayer to anticipate | ||||||
16 | that his average monthly tax liability for the
reasonably | ||||||
17 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
18 | above, then such taxpayer may petition the Department for a | ||||||
19 | change in such
taxpayer's reporting status. The Department | ||||||
20 | shall change such taxpayer's
reporting status
unless it finds | ||||||
21 | that such change is seasonal in nature and not likely to be
| ||||||
22 | long term. If any such quarter monthly payment is not paid at | ||||||
23 | the time or
in the amount required by this Section, then the | ||||||
24 | taxpayer shall be liable for
penalties and interest on the | ||||||
25 | difference
between the minimum amount due as a payment and the | ||||||
26 | amount of such quarter
monthly payment actually and timely |
| |||||||
| |||||||
1 | paid, except insofar as the
taxpayer has previously made | ||||||
2 | payments for that month to the Department in
excess of the | ||||||
3 | minimum payments previously due as provided in this Section.
| ||||||
4 | The Department shall make reasonable rules and regulations to | ||||||
5 | govern the
quarter monthly payment amount and quarter monthly | ||||||
6 | payment dates for
taxpayers who file on other than a calendar | ||||||
7 | monthly basis. | ||||||
8 | The provisions of this paragraph apply before October 1, | ||||||
9 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
10 | quarter monthly
payments as specified above, any taxpayer who | ||||||
11 | is required by Section 2d
of this Act to collect and remit | ||||||
12 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
13 | excess of $25,000 per month during the preceding
2 complete | ||||||
14 | calendar quarters, shall file a return with the Department as
| ||||||
15 | required by Section 2f and shall make payments to the | ||||||
16 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
17 | month during which such liability
is incurred. If the month | ||||||
18 | during which such tax liability is incurred
began prior to the | ||||||
19 | effective date of this amendatory Act of 1985, each
payment | ||||||
20 | shall be in an amount not less than 22.5% of the taxpayer's | ||||||
21 | actual
liability under Section 2d. If the month during which | ||||||
22 | such tax liability
is incurred begins on or after January 1, | ||||||
23 | 1986, each payment shall be in an
amount equal to 22.5% of the | ||||||
24 | taxpayer's actual liability for the month or
27.5% of the | ||||||
25 | taxpayer's liability for the same calendar month of the
| ||||||
26 | preceding calendar year. If the month during which such tax |
| |||||||
| |||||||
1 | liability is
incurred begins on or after January 1, 1987, each | ||||||
2 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
3 | actual liability for the month or
26.25% of the taxpayer's | ||||||
4 | liability for the same calendar month of the
preceding year. | ||||||
5 | The amount of such quarter monthly payments shall be
credited | ||||||
6 | against the final tax liability of the taxpayer's return for | ||||||
7 | that
month filed under this Section or Section 2f, as the case | ||||||
8 | may be. Once
applicable, the requirement of the making of | ||||||
9 | quarter monthly payments to
the Department pursuant to this | ||||||
10 | paragraph shall continue until such
taxpayer's average monthly | ||||||
11 | prepaid tax collections during the preceding 2
complete | ||||||
12 | calendar quarters is $25,000 or less. If any such quarter | ||||||
13 | monthly
payment is not paid at the time or in the amount | ||||||
14 | required, the taxpayer
shall be liable for penalties and | ||||||
15 | interest on such difference, except
insofar as the taxpayer has | ||||||
16 | previously made payments for that month in
excess of the | ||||||
17 | minimum payments previously due. | ||||||
18 | The provisions of this paragraph apply on and after October | ||||||
19 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
20 | make quarter monthly
payments as specified above, any taxpayer | ||||||
21 | who is required by Section 2d of this
Act to collect and remit | ||||||
22 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
23 | excess of $20,000 per month during the preceding 4 complete | ||||||
24 | calendar
quarters shall file a return with the Department as | ||||||
25 | required by Section 2f
and shall make payments to the | ||||||
26 | Department on or before the 7th, 15th, 22nd and
last day of the |
| |||||||
| |||||||
1 | month during which the liability is incurred. Each payment
| ||||||
2 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
3 | liability for the
month or 25% of the taxpayer's liability for | ||||||
4 | the same calendar month of the
preceding year. The amount of | ||||||
5 | the quarter monthly payments shall be credited
against the | ||||||
6 | final tax liability of the taxpayer's return for that month | ||||||
7 | filed
under this Section or Section 2f, as the case may be. | ||||||
8 | Once applicable, the
requirement of the making of quarter | ||||||
9 | monthly payments to the Department
pursuant to this paragraph | ||||||
10 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
11 | collections during the preceding 4 complete calendar quarters
| ||||||
12 | (excluding the month of highest liability and the month of | ||||||
13 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
14 | average monthly liability to the
Department as computed for | ||||||
15 | each calendar quarter of the 4 preceding complete
calendar | ||||||
16 | quarters is less than $20,000. If any such quarter monthly | ||||||
17 | payment is
not paid at the time or in the amount required, the | ||||||
18 | taxpayer shall be liable
for penalties and interest on such | ||||||
19 | difference, except insofar as the taxpayer
has previously made | ||||||
20 | payments for that month in excess of the minimum payments
| ||||||
21 | previously due. | ||||||
22 | If any payment provided for in this Section exceeds
the | ||||||
23 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
24 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
25 | shown on an original
monthly return, the Department shall, if | ||||||
26 | requested by the taxpayer, issue to
the taxpayer a credit |
| |||||||
| |||||||
1 | memorandum no later than 30 days after the date of
payment. The | ||||||
2 | credit evidenced by such credit memorandum may
be assigned by | ||||||
3 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
4 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
5 | in
accordance with reasonable rules and regulations to be | ||||||
6 | prescribed by the
Department. If no such request is made, the | ||||||
7 | taxpayer may credit such excess
payment against tax liability | ||||||
8 | subsequently to be remitted to the Department
under this Act, | ||||||
9 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
10 | Use Tax Act, in accordance with reasonable rules and | ||||||
11 | regulations
prescribed by the Department. If the Department | ||||||
12 | subsequently determined
that all or any part of the credit | ||||||
13 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
14 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
15 | of the difference between the credit taken and that
actually | ||||||
16 | due, and that taxpayer shall be liable for penalties and | ||||||
17 | interest
on such difference. | ||||||
18 | If a retailer of motor fuel is entitled to a credit under | ||||||
19 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
20 | to the Department under
this Act for the month which the | ||||||
21 | taxpayer is filing a return, the
Department shall issue the | ||||||
22 | taxpayer a credit memorandum for the excess. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
25 | State treasury which
is hereby created, the net revenue | ||||||
26 | realized for the preceding month from
the 1% tax on sales of |
| |||||||
| |||||||
1 | food for human consumption which is to be consumed
off the | ||||||
2 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
3 | drinks and food which has been prepared for immediate | ||||||
4 | consumption) and
prescription and nonprescription medicines, | ||||||
5 | drugs, medical appliances and
insulin, urine testing | ||||||
6 | materials, syringes and needles used by diabetics. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into
the County and Mass Transit District Fund, a special | ||||||
9 | fund in the State
treasury which is hereby created, 4% of the | ||||||
10 | net revenue realized
for the preceding month from the 6.25% | ||||||
11 | general rate. | ||||||
12 | Beginning August 1, 2000, each
month the Department shall | ||||||
13 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
14 | net revenue realized for the
preceding month from the 1.25% | ||||||
15 | rate on the selling price of motor fuel and
gasohol. | ||||||
16 | Beginning January 1, 1990, each month the Department shall | ||||||
17 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
18 | realized for the
preceding month from the 6.25% general rate on | ||||||
19 | the selling price of
tangible personal property. | ||||||
20 | Beginning August 1, 2000, each
month the Department shall | ||||||
21 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
22 | realized for the preceding
month from the 1.25% rate on the | ||||||
23 | selling price of motor fuel and gasohol. | ||||||
24 | Beginning October 1, 2009, each month the Department shall | ||||||
25 | pay into the Capital Projects Fund an amount that is equal to | ||||||
26 | an amount estimated by the Department to represent 80% of the |
| ||||||||||
| ||||||||||
1 | net revenue realized for the preceding month from the sale of | |||||||||
2 | candy, grooming and hygiene products, and soft drinks that had | |||||||||
3 | been taxed at a rate of 1% prior to September 1, 2009 but that | |||||||||
4 | is now taxed at 6.25%. | |||||||||
5 | Of the remainder of the moneys received by the Department | |||||||||
6 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | |||||||||
7 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | |||||||||
8 | and after July 1, 1989,
3.8% thereof shall be paid into the | |||||||||
9 | Build Illinois Fund; provided, however,
that if in any fiscal | |||||||||
10 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | |||||||||
11 | may be, of the moneys received by the Department and required | |||||||||
12 | to
be paid into the Build Illinois Fund pursuant to this Act, | |||||||||
13 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | |||||||||
14 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | |||||||||
15 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||
16 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||
17 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||
18 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||
19 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||
20 | hereinafter
defined), an amount equal to the difference shall | |||||||||
21 | be immediately paid into
the Build Illinois Fund from other | |||||||||
22 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||
23 | "Annual Specified Amount" means the amounts
specified below for | |||||||||
24 | fiscal years 1986 through 1993: | |||||||||
|
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
8 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||
9 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||
10 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||
11 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||
12 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||
13 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||
14 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||
15 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||
16 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||
17 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||
18 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||
19 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||
20 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||
21 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||||||
22 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||||||
23 | this clause (b)
for any fiscal year in excess of the greater of | |||||||||||||||||||||||||||||
24 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | |||||||||||||||||||||||||||||
25 | such fiscal year. The amounts payable
into the Build Illinois | |||||||||||||||||||||||||||||
26 | Fund under clause (b) of the first sentence in this
paragraph |
| |||||||
| |||||||
1 | shall be payable only until such time as the aggregate amount | ||||||
2 | on
deposit under each trust indenture securing Bonds issued and | ||||||
3 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
4 | sufficient, taking into account
any future investment income, | ||||||
5 | to fully provide, in accordance with such
indenture, for the | ||||||
6 | defeasance of or the payment of the principal of,
premium, if | ||||||
7 | any, and interest on the Bonds secured by such indenture and on
| ||||||
8 | any Bonds expected to be issued thereafter and all fees and | ||||||
9 | costs payable
with respect thereto, all as certified by the | ||||||
10 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
11 | Management and Budget). If on the last
business day of any | ||||||
12 | month in which Bonds are
outstanding pursuant to the Build | ||||||
13 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
14 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
15 | month shall be less than the amount required to be transferred
| ||||||
16 | in such month from the Build Illinois Bond Account to the Build | ||||||
17 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
18 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
19 | deficiency shall be immediately
paid from other moneys received | ||||||
20 | by the Department pursuant to the Tax Acts
to the Build | ||||||
21 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
22 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
23 | sentence shall be
deemed to constitute payments pursuant to | ||||||
24 | clause (b) of the first sentence
of this paragraph and shall | ||||||
25 | reduce the amount otherwise payable for such
fiscal year | ||||||
26 | pursuant to that clause (b). The moneys received by the
|
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
1 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||||||||||||||||||||||
2 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||||||||||||
3 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||||||||||||
4 | Act. | ||||||||||||||||||||||||||||||||||||||||||||||
5 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||
6 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||
7 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||
8 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||
9 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||
10 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||
11 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||
12 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||
13 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||
14 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||
15 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||
16 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | not
in excess of the amount specified above as "Total Deposit", |
| |||||||
| |||||||
1 | has been deposited. | ||||||
2 | Subject to payment of amounts into the Build Illinois Fund | ||||||
3 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
4 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
5 | enacted, beginning July 1, 1993, the Department shall each
| ||||||
6 | month pay into the Illinois Tax Increment Fund 0.27% of 80% of | ||||||
7 | the net revenue
realized for the preceding month from the 6.25% | ||||||
8 | general rate on the selling
price of tangible personal | ||||||
9 | property. | ||||||
10 | Subject to payment of amounts into the Build Illinois Fund | ||||||
11 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
12 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
13 | enacted, beginning with the receipt of the first
report of | ||||||
14 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
15 | period, the Department shall each month pay into the Energy | ||||||
16 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
17 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
18 | that was sold to an eligible business.
For purposes of this | ||||||
19 | paragraph, the term "eligible business" means a new
electric | ||||||
20 | generating facility certified pursuant to Section 605-332 of | ||||||
21 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
22 | Civil Administrative Code of Illinois. | ||||||
23 | Of the remainder of the moneys received by the Department | ||||||
24 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
25 | Treasury and 25% shall
be reserved in a special account and | ||||||
26 | used only for the transfer to the
Common School Fund as part of |
| |||||||
| |||||||
1 | the monthly transfer from the General Revenue
Fund in | ||||||
2 | accordance with Section 8a of the State Finance Act. | ||||||
3 | The Department may, upon separate written notice to a | ||||||
4 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
5 | Department on a form
prescribed by the Department within not | ||||||
6 | less than 60 days after receipt
of the notice an annual | ||||||
7 | information return for the tax year specified in
the notice. | ||||||
8 | Such annual return to the Department shall include a
statement | ||||||
9 | of gross receipts as shown by the retailer's last Federal | ||||||
10 | income
tax return. If the total receipts of the business as | ||||||
11 | reported in the
Federal income tax return do not agree with the | ||||||
12 | gross receipts reported to
the Department of Revenue for the | ||||||
13 | same period, the retailer shall attach
to his annual return a | ||||||
14 | schedule showing a reconciliation of the 2
amounts and the | ||||||
15 | reasons for the difference. The retailer's annual
return to the | ||||||
16 | Department shall also disclose the cost of goods sold by
the | ||||||
17 | retailer during the year covered by such return, opening and | ||||||
18 | closing
inventories of such goods for such year, costs of goods | ||||||
19 | used from stock
or taken from stock and given away by the | ||||||
20 | retailer during such year,
payroll information of the | ||||||
21 | retailer's business during such year and any
additional | ||||||
22 | reasonable information which the Department deems would be
| ||||||
23 | helpful in determining the accuracy of the monthly, quarterly | ||||||
24 | or annual
returns filed by such retailer as provided for in | ||||||
25 | this Section. | ||||||
26 | If the annual information return required by this Section |
| |||||||
| |||||||
1 | is not
filed when and as required, the taxpayer shall be liable | ||||||
2 | as follows: | ||||||
3 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
4 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
5 | taxpayer under
this Act during the period to be covered by | ||||||
6 | the annual return for each
month or fraction of a month | ||||||
7 | until such return is filed as required, the
penalty to be | ||||||
8 | assessed and collected in the same manner as any other
| ||||||
9 | penalty provided for in this Act. | ||||||
10 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
11 | be
liable for a penalty as described in Section 3-4 of the | ||||||
12 | Uniform Penalty and
Interest Act. | ||||||
13 | The chief executive officer, proprietor, owner or highest | ||||||
14 | ranking
manager shall sign the annual return to certify the | ||||||
15 | accuracy of the
information contained therein. Any person who | ||||||
16 | willfully signs the
annual return containing false or | ||||||
17 | inaccurate information shall be guilty
of perjury and punished | ||||||
18 | accordingly. The annual return form prescribed
by the | ||||||
19 | Department shall include a warning that the person signing the
| ||||||
20 | return may be liable for perjury. | ||||||
21 | The provisions of this Section concerning the filing of an | ||||||
22 | annual
information return do not apply to a retailer who is not | ||||||
23 | required to
file an income tax return with the United States | ||||||
24 | Government. | ||||||
25 | As soon as possible after the first day of each month, upon | ||||||
26 | certification
of the Department of Revenue, the Comptroller |
| |||||||
| |||||||
1 | shall order transferred and
the Treasurer shall transfer from | ||||||
2 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
3 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
4 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
5 | transfer is no longer required
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 in | ||||||
12 | 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 such | ||||||
15 | sales, if the retailers who are affected do not
make written | ||||||
16 | objection to the Department to this arrangement. | ||||||
17 | Any person who promotes, organizes, provides retail | ||||||
18 | selling space for
concessionaires or other types of sellers at | ||||||
19 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
20 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
21 | events, including any transient merchant as defined by Section | ||||||
22 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
23 | report with the
Department providing the name of the merchant's | ||||||
24 | business, the name of the
person or persons engaged in | ||||||
25 | merchant's business, the permanent address and
Illinois | ||||||
26 | Retailers Occupation Tax Registration Number of the merchant, |
| |||||||
| |||||||
1 | the
dates and location of the event and other reasonable | ||||||
2 | information that the
Department may require. The report must be | ||||||
3 | filed not later than the 20th day
of the month next following | ||||||
4 | the month during which the event with retail sales
was held. | ||||||
5 | Any person who fails to file a report required by this Section
| ||||||
6 | commits a business offense and is subject to a fine not to | ||||||
7 | 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 shows, | ||||||
11 | 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
of | ||||||
14 | the amount of such sales to the Department and to make a daily | ||||||
15 | payment of
the full amount of tax due. The Department shall | ||||||
16 | 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 evidence | ||||||
19 | that a substantial number of concessionaires
or other sellers | ||||||
20 | who are not residents of Illinois will be engaging in
the | ||||||
21 | business of selling tangible personal property at retail at the
| ||||||
22 | exhibition or event, or other evidence of a significant risk of | ||||||
23 | loss of revenue
to the State. The Department shall notify | ||||||
24 | concessionaires and other sellers
affected by the imposition of | ||||||
25 | this requirement. In the absence of
notification by the | ||||||
26 | Department, the concessionaires and other sellers
shall file |
| |||||||
| |||||||
1 | their returns as otherwise required in this Section. | ||||||
2 | (Source: P.A. 95-331, eff. 8-21-07; 96-34, eff. 7-13-09; 96-38, | ||||||
3 | eff. 7-13-09.) | ||||||
4 | Section 30. The Metropolitan Pier and Exposition Authority | ||||||
5 | Act is amended by changing Sections 2, 4, 5, 13, and 13.2 as | ||||||
6 | follows:
| ||||||
7 | (70 ILCS 210/2) (from Ch. 85, par. 1222)
| ||||||
8 | Sec. 2. When used in this Act:
| ||||||
9 | "Authority" means Metropolitan Pier and Exposition | ||||||
10 | Authority.
| ||||||
11 | "Governmental agency" means the Federal government, State
| ||||||
12 | government, and any unit of local government, and any agency
or | ||||||
13 | instrumentality, corporate or otherwise, thereof.
| ||||||
14 | "Person" means any individual, firm, partnership, | ||||||
15 | corporation, both
domestic and foreign, company, association | ||||||
16 | or joint stock association; and
includes any trustee, receiver, | ||||||
17 | assignee or personal representative
thereof.
| ||||||
18 | "Management of a trade show or convention" means any person | ||||||
19 | that manages trade shows or conventions on Authority premises. | ||||||
20 | "Contractor" means any person who contracts with the | ||||||
21 | Authority or with the management of a trade show or convention | ||||||
22 | to provide any services related to drayage, rigging, carpentry, | ||||||
23 | decorating, electrical, maintenance, mechanical, food and | ||||||
24 | beverage service, or related trades and duties for exposition |
| |||||||
| |||||||
1 | trade shows or conventions on Authority premises. | ||||||
2 | "Exhibitor" means any person who contracts with the | ||||||
3 | Authority or with the management of a trade show or convention | ||||||
4 | to exhibit during an exposition trade show or convention on | ||||||
5 | Authority premises. | ||||||
6 | "Board" means the governing body of the Metropolitan
Pier | ||||||
7 | and Exposition Authority.
| ||||||
8 | "Governor" means the Governor of the State of Illinois.
| ||||||
9 | "Mayor" means the Mayor of the City of Chicago.
| ||||||
10 | "Metropolitan area" means all that territory in the State | ||||||
11 | of Illinois
lying within the corporate boundaries of the County | ||||||
12 | of
Cook.
| ||||||
13 | "Navy Pier" means the real property, structures, | ||||||
14 | facilities and
improvements located in the City of Chicago | ||||||
15 | commonly known as Navy Pier, as
well as property adjacent or | ||||||
16 | appurtenant thereto which may be necessary or
convenient for | ||||||
17 | carrying out the purposes of the Authority at that location.
| ||||||
18 | "Park District President" means the President of the Board | ||||||
19 | of
Commissioners of the Chicago Park District.
| ||||||
20 | "Project" means the expansion of existing fair and | ||||||
21 | exposition grounds and
facilities of the Authority by additions | ||||||
22 | to the present facilities, by
acquisition of the land described | ||||||
23 | below and by the addition of a structure
having a floor area of | ||||||
24 | approximately 1,100,000 square feet, or any part
thereof, and | ||||||
25 | such other improvements to be located on land to be acquired,
| ||||||
26 | including but not limited to all or a portion of Site A, by |
| |||||||
| |||||||
1 | connecting
walkways or passageways between the present | ||||||
2 | facilities and additional
structures, and by acquisition and | ||||||
3 | improvement of Navy Pier.
| ||||||
4 | "Expansion Project" means the further expansion of the | ||||||
5 | grounds,
buildings, and facilities of the Authority for its | ||||||
6 | corporate
purposes, including, but not limited to, the | ||||||
7 | acquisition of land and
interests in land, the relocation of | ||||||
8 | persons and businesses located on land
acquired by the | ||||||
9 | Authority, and the construction, equipping, and operation
of | ||||||
10 | new exhibition and convention space, meeting rooms, support | ||||||
11 | facilities,
and facilities providing retail uses, commercial | ||||||
12 | uses, and goods and
services for the persons attending | ||||||
13 | conventions, meetings, exhibits, and
events at the grounds, | ||||||
14 | buildings, and facilities of the Authority.
"Expansion | ||||||
15 | Project" also includes improvements to land, highways, mass
| ||||||
16 | transit facilities, and infrastructure, whether or not located | ||||||
17 | on land owned
by the Authority,
that in the determination of | ||||||
18 | the Authority are appropriate on account of
the improvement of | ||||||
19 | the Authority's grounds, buildings, and
facilities.
"Expansion | ||||||
20 | Project" also includes the renovation and improvement of
the | ||||||
21 | existing grounds, buildings, and facilities of the Authority, | ||||||
22 | including Navy Pier.
| ||||||
23 | "State" means the State of Illinois.
| ||||||
24 | "Site A" means the tract of land comprised of a part of the | ||||||
25 | Illinois
Central Railroad Company right-of-way (now known as | ||||||
26 | the "Illinois Central
Gulf Railroad") and a part of the |
| |||||||
| |||||||
1 | submerged lands reclaimed by said
Railroad as described in the | ||||||
2 | 1919 Lake Front Ordinance, in the Southeast
Fractional Quarter | ||||||
3 | of Section 22, the Southwest Fractional Quarter of
Section 22 | ||||||
4 | and the Northeast Fractional Quarter of Section 27, Township 39
| ||||||
5 | North, Range 14 East of the Third Principal Meridian, said | ||||||
6 | tract of land
being described as follows:
| ||||||
7 | PARCEL A - NORTH AIR RIGHTS PARCEL
| ||||||
8 | All of the real property and space, at and above a | ||||||
9 | horizontal plane at
an elevation of 33.51 feet above | ||||||
10 | Chicago City Datum, the horizontal limits
of which are the | ||||||
11 | planes formed by projecting vertically upward and downward
| ||||||
12 | from the surface of the Earth the boundaries of the | ||||||
13 | following described
parcel of land:
| ||||||
14 | Beginning on the westerly line of said Illinois Central | ||||||
15 | Railroad Company
right-of-way at the intersection of the | ||||||
16 | northerly line of the 23rd Street
viaduct, being a line 60 | ||||||
17 | feet (measured perpendicularly) northerly of and
parallel | ||||||
18 | with the centerline of the existing structure, and running | ||||||
19 | thence
northwardly along said westerly right-of-way line, | ||||||
20 | a distance of 1500.00 feet;
thence eastwardly along a line | ||||||
21 | perpendicular to said westerly right-of-way
line, a | ||||||
22 | distance of 418.419 feet; thence southwardly along an arc | ||||||
23 | of a
circle, convex to the East, with a radius of 915.13 | ||||||
24 | feet, a distance of
207.694 feet to a point which is | ||||||
25 | 364.092 feet (measured perpendicularly)
easterly from said | ||||||
26 | westerly right-of-way line and 1300.00 feet (measured
|
| |||||||
| |||||||
1 | perpendicularly) northerly of said northerly line of the | ||||||
2 | 23rd Street
viaduct; thence continuing along an arc of a | ||||||
3 | circle, convex to the East,
with a radius of 2008.70 feet, | ||||||
4 | a distance of 154.214 feet to a point which
is 301.631 feet | ||||||
5 | (measured perpendicularly) easterly from said westerly
| ||||||
6 | right-of-way line and 1159.039 feet (measured | ||||||
7 | perpendicularly) northerly of
said northerly line of the | ||||||
8 | 23rd Street viaduct; thence southwardly along a
straight | ||||||
9 | line a distance of 184.018 feet to a point which is 220.680 | ||||||
10 | feet
(measured perpendicularly) easterly from said | ||||||
11 | westerly right-of-way line
and 993.782 feet (measured | ||||||
12 | perpendicularly) northerly of said northerly
line of the | ||||||
13 | 23rd Street viaduct; thence southwardly along a straight | ||||||
14 | line,
a distance of 66.874 feet to a point which is 220.719 | ||||||
15 | feet (measured
perpendicularly) easterly from said | ||||||
16 | westerly right-of-way line and 926.908
feet (measured | ||||||
17 | perpendicularly) northerly from the northerly line of the
| ||||||
18 | 23rd Street viaduct; thence southwardly along a straight | ||||||
19 | line, a distance of
64.946 feet to a point which is 199.589 | ||||||
20 | feet (measured perpendicularly)
easterly from said | ||||||
21 | westerly right-of-way line and 865.496 feet (measured
| ||||||
22 | perpendicularly) northerly from said northerly line of the | ||||||
23 | 23rd Street
viaduct; thence southwardly along a straight | ||||||
24 | line, a distance of 865.496
feet to a point on said | ||||||
25 | northerly line of the 23rd Street viaduct; which
point is | ||||||
26 | 200.088 feet easterly from said westerly right-of-way |
| |||||||
| |||||||
1 | line, and
thence westwardly along the northerly line of | ||||||
2 | said 23rd Street viaduct, said
distance of 200.088 feet to | ||||||
3 | the point of beginning.
| ||||||
4 | There is reserved from the above described parcel of land a | ||||||
5 | corridor for
railroad freight and passenger operations, | ||||||
6 | said corridor is to be limited
in width to a distance of 10 | ||||||
7 | feet normally distant to the left and to the
right of the | ||||||
8 | centerline of Grantor's Northbound Freight Track, and 10 | ||||||
9 | feet
normally distant to the left and to the right of the | ||||||
10 | centerline of
Grantor's Southbound Freight Track, the | ||||||
11 | uppermost limits, or roof, of the
railroad freight and | ||||||
12 | passenger corridor shall be established at an
elevation of | ||||||
13 | 18 feet above the existing Top of Rail of the aforesaid
| ||||||
14 | Northbound and Southbound freight trackage.
| ||||||
15 | PARCEL B - 23RD ST. AIR RIGHTS PARCEL
| ||||||
16 | All of the real property and space, at and above a | ||||||
17 | horizontal plane which
is common with the bottom of the | ||||||
18 | bottom flange of the E. 23rd Street
viaduct as it spans | ||||||
19 | Grantor's operating commuter, freight and passenger
| ||||||
20 | trackage, the horizontal limits of which are the planes | ||||||
21 | formed by
projecting vertically upward and downward from | ||||||
22 | the surface of the Earth the
boundaries of the following | ||||||
23 | described parcel of land:
| ||||||
24 | Beginning on the westerly line of said Illinois Central | ||||||
25 | Railroad Company
right-of-way at the intersection of the | ||||||
26 | northerly line of the 23rd Street
viaduct, being a line 60 |
| |||||||
| |||||||
1 | feet (measured perpendicularly) northerly of and
parallel | ||||||
2 | with the centerline of the existing structure, and running | ||||||
3 | thence
eastwardly along said northerly line of the 23rd | ||||||
4 | Street viaduct, a distance
of 200.088 feet; thence | ||||||
5 | southwardly along a straight line, a distance of
120.00 | ||||||
6 | feet to a point on the southerly line of said 23rd Street | ||||||
7 | viaduct
(being the southerly line of the easement granted | ||||||
8 | to the South Park
Commissioners dated September 25, 1922 as | ||||||
9 | document No. 7803194), which
point is 199.773 feet easterly | ||||||
10 | of said westerly right-of-way line; thence
westwardly | ||||||
11 | along said southerly line of the 23rd Street
viaduct, said | ||||||
12 | distance of 199.773 feet to the westerly right-of-way line
| ||||||
13 | and thence northwardly along said westerly right-of-way | ||||||
14 | line, a distance of
120.00 feet to the point of beginning.
| ||||||
15 | PARCEL C - SOUTH AIR RIGHTS PARCEL
| ||||||
16 | All of the real property and space, at and above a | ||||||
17 | horizontal plane at an
elevation of 34.51 feet above | ||||||
18 | Chicago City Datum, the horizontal limits of
which are the | ||||||
19 | planes formed by projecting vertically upward and downward
| ||||||
20 | from the surface of the Earth the boundaries of the | ||||||
21 | following described
parcel of land:
| ||||||
22 | Beginning on the westerly line of said Illinois Central | ||||||
23 | Railroad Company
right-of-way at the intersection of the | ||||||
24 | southerly line of the 23rd Street
viaduct, being the | ||||||
25 | southerly line of the easement granted to the South Park
| ||||||
26 | Commissioners dated September 25, 1922 as document No. |
| |||||||
| |||||||
1 | 7803194) and running
thence eastwardly along said South | ||||||
2 | line of the 23rd Street viaduct, a
distance of 199.773 | ||||||
3 | feet; thence southerly along a straight line, a
distance of | ||||||
4 | 169.071 feet to a point which is 199.328 feet (measured
| ||||||
5 | perpendicularly) easterly from said westerly right-of-way | ||||||
6 | line thence
southerly along a straight line, whose | ||||||
7 | southerly terminus is a point which
is 194.66 feet | ||||||
8 | (measured perpendicularly) easterly from said westerly
| ||||||
9 | right-of-way line and 920.105 feet (measured a distance of | ||||||
10 | 493.34 feet;
thence westwardly along a straight line, | ||||||
11 | perpendicular to said westerly
right-of-way line, a | ||||||
12 | distance of 196.263 feet to said westerly
right-of-way line | ||||||
13 | and thence northwardly along the westerly right-of-way,
a | ||||||
14 | distance of 662.40 feet to the point of beginning.
| ||||||
15 | Parcels A, B and C herein above described containing | ||||||
16 | 525,228 square feet
(12.0576 acres) of land, more or less.
| ||||||
17 | AND,
| ||||||
18 | SOUTH FEE PARCEL - SOUTH OF NORTH LINE OF I-55
| ||||||
19 | A tract of land comprised of a part of the Illinois Central | ||||||
20 | Railroad
Company right-of-way (now known as the "Illinois | ||||||
21 | Central Gulf Railroad")
and a part of the submerged lands | ||||||
22 | reclaimed by said Railroads as described
in the 1919 Lake | ||||||
23 | Front Ordinance, in the Northeast Fractional Quarter and
| ||||||
24 | the Southeast Fractional Quarter of Section 27, Township 39 | ||||||
25 | North, Range 14
East of the Third Principal Meridian, said | ||||||
26 | tract of land being described
as follows:
|
| |||||||
| |||||||
1 | Beginning at a point on the North line of the 31st Street | ||||||
2 | viaduct, being
a line 50.00 feet (measured | ||||||
3 | perpendicularly) northerly of and parallel with
the South | ||||||
4 | line of said Southeast Fractional Quarter of Section 27, | ||||||
5 | which
point is 163.518 feet (measured along the northerly | ||||||
6 | line of said viaduct)
easterly of the westerly line of said | ||||||
7 | Illinois Central Railroad Company,
and running thence | ||||||
8 | northwardly along a straight line, a distance of
1903.228 | ||||||
9 | feet, to a point which is 156.586 feet easterly, and | ||||||
10 | 1850.555 feet
northerly of the intersection of said | ||||||
11 | westerly right-of-way line with the
northerly line of said | ||||||
12 | 31st Street viaduct, as measured along said westerly
line | ||||||
13 | and a line perpendicular thereto; thence northwardly along | ||||||
14 | a straight
line, a distance of 222.296 feet, to a point | ||||||
15 | which is 148.535 feet
easterly, and 2078.705 feet northerly | ||||||
16 | of the intersection of said westerly
right-of-way line with | ||||||
17 | the northerly line of said 31st Street viaduct, as
measured | ||||||
18 | along said westerly line and a line perpendicular thereto; | ||||||
19 | thence
northwardly along a straight line, a distance of | ||||||
20 | 488.798 feet, to a point
which is 126.789 feet easterly, | ||||||
21 | and 2567.019 feet northerly of the
intersection of said | ||||||
22 | westerly right-of-way line with the northerly line of
said | ||||||
23 | 31st Street viaduct, as measured along said westerly line | ||||||
24 | and a line
perpendicular thereto; thence northwardly along | ||||||
25 | a straight line, a distance
of 458.564 feet, to a point | ||||||
26 | which is 126.266 feet easterly and 3025.583
feet northerly |
| |||||||
| |||||||
1 | of the intersection of said westerly right-of-way
line with | ||||||
2 | the northerly line of said 31st Street viaduct, as measured | ||||||
3 | along
said westerly line and a line perpendicular thereto; | ||||||
4 | thence northwardly
along a straight line, a distance of | ||||||
5 | 362.655 feet, to a point which is 143.70
feet easterly, and | ||||||
6 | 3387.819 feet northerly of the intersection of said
| ||||||
7 | westerly right-of-way line with the northerly line of said | ||||||
8 | 31st street
viaduct, as measured along said westerly line | ||||||
9 | and a line perpendicular
thereto; thence northwardly along | ||||||
10 | a straight line, whose northerly terminus
is a point which | ||||||
11 | is 194.66 feet (measured perpendicularly) easterly from
| ||||||
12 | said westerly right-of-way line and 920.105 feet (measured | ||||||
13 | perpendicularly)
South from the southerly line of the 23rd | ||||||
14 | Street viaduct (being the
southerly line of the easement | ||||||
15 | granted to the South Park Commissioners
dated September 25, | ||||||
16 | 1922 as document No. 7803194) a distance of 335.874
feet to | ||||||
17 | an intersection with a northerly line of the
easement for | ||||||
18 | the overhead structure of the Southwest Expressway System | ||||||
19 | (as
described in Judgement Order No. 67 L 13579 in the | ||||||
20 | Circuit Court of Cook
County), said northerly line | ||||||
21 | extending from a point on said westerly
right-of-way line, | ||||||
22 | 142.47 feet (measured perpendicularly) North of the
| ||||||
23 | intersection of said line with the easterly extension of | ||||||
24 | the North line of
East 25th Street (as shown in Walker | ||||||
25 | Bros. Addition to Chicago, a
subdivision in the Northeast | ||||||
26 | Fractional Quarter of Section 27 aforesaid) to
a point |
| |||||||
| |||||||
1 | which is 215.07 feet (measured perpendicularly) North of | ||||||
2 | said
easterly extension of the North line of E. 25th Street | ||||||
3 | and 396.19 feet
(measured perpendicularly) westerly of the | ||||||
4 | westerly line of Burnham Park
(as said westerly line is | ||||||
5 | described by the City of Chicago by ordinance
passed July | ||||||
6 | 21, 1919 and recorded on March 5, 1920 in the Office of the
| ||||||
7 | Recorder of Deeds of Cook County, Illinois as document No. | ||||||
8 | 6753370); thence
northeastwardly along the northerly line | ||||||
9 | of the easement aforesaid,
a distance of 36.733 feet to | ||||||
10 | said point which is 215.07 feet (measured
perpendicularly) | ||||||
11 | North of said easterly extension of the North line of E.
| ||||||
12 | 25th Street and 396.19 feet (measured perpendicularly) | ||||||
13 | westerly of said
westerly line of Burnham Park; thence | ||||||
14 | northeastwardly continuing along said
easement line, being | ||||||
15 | a straight line, a distance of 206.321 feet to a point
| ||||||
16 | which is 352.76 feet (measured perpendicularly) North of | ||||||
17 | said easterly
extension of the North line of E. 25th Street | ||||||
18 | and 211.49 feet (measured
perpendicularly) westerly of | ||||||
19 | said westerly line of Burnham Park; thence
northeastwardly | ||||||
20 | continuing along said easement line, being a straight line,
| ||||||
21 | a distance of 206.308 feet to a point which is 537.36 feet | ||||||
22 | (measured
perpendicularly) North of said easterly | ||||||
23 | extension of the North line of E.
25th Street and 73.66 | ||||||
24 | feet (measured perpendicularly) westerly of said
westerly | ||||||
25 | line of Burnham Park; thence northeastwardly continuing | ||||||
26 | along said
easement line, being a straight line, a distance |
| |||||||
| |||||||
1 | of 219.688 feet to a point
on said westerly line of Burnham | ||||||
2 | Park, which point is 756.46 feet (measured
| ||||||
3 | perpendicularly) North of said easterly extension of the | ||||||
4 | North line of E.
25th Street; thence southwardly along said | ||||||
5 | westerly line of Burnham Park,
being here a straight line | ||||||
6 | whose southerly terminus is that point which is
308.0 feet | ||||||
7 | (measured along said line) South of the intersection of | ||||||
8 | said
line with the North line of 29th Street, extended | ||||||
9 | East, a distance of
3185.099 feet to a point which is 89.16 | ||||||
10 | feet North of aforesaid southerly
terminus; thence | ||||||
11 | southwestwardly along an arc of a circle, convex to the
| ||||||
12 | Southeast, tangent to last described line and having
a | ||||||
13 | radius of 635.34 feet, a distance of 177.175 feet to a | ||||||
14 | point on that
westerly line of Burnham Park which extends | ||||||
15 | southerly from aforesaid point
308.0 feet South of the | ||||||
16 | North line of 29th Street, extended East, to a
point on the | ||||||
17 | North line of East 31st Street extended East, which is | ||||||
18 | 250.00
feet (measured perpendicularly) easterly of said | ||||||
19 | westerly right-of-way
line; thence southwardly along said | ||||||
20 | last described westerly line of Burnham
Park, a distance of | ||||||
21 | 857.397 feet to a point which is 86.31 feet (measured
along | ||||||
22 | said line) northerly of aforesaid point on the North line | ||||||
23 | of East
31st Street extended East; thence southeastwardly | ||||||
24 | along the arc of a
circle, convex to the West, tangent to | ||||||
25 | last described line and having a
radius of 573.69 feet, a | ||||||
26 | distance of 69.426 feet to a point on the north
line of the |
| |||||||
| |||||||
1 | aforementioned 31st Street viaduct, and thence West along | ||||||
2 | said
North line, a distance of 106.584 feet to the point of | ||||||
3 | beginning, in Cook
County, Illinois.
| ||||||
4 | Containing 1,527,996 square feet (35.0780 acres) of land, | ||||||
5 | more or less.
| ||||||
6 | AND
| ||||||
7 | NORTH FEE PARCEL-NORTH OF NORTH LINE OF I-55
| ||||||
8 | A tract of land comprised of a part of the Illinois Central | ||||||
9 | Railroad Company
right-of-way (now known as the "Illinois | ||||||
10 | Central Gulf Railroad") and a part
of the submerged lands | ||||||
11 | reclaimed by said Railroad as described in the 1919
Lake | ||||||
12 | Front Ordinance, in the Northwest Fractional Quarter of | ||||||
13 | Section 22,
the Southwest Fractional Quarter of Section 22, | ||||||
14 | the Southeast Fractional
Quarter of Section 22 and the | ||||||
15 | Northwest Fractional Quarter of Section 27,
Township 39 | ||||||
16 | North, Range 14 East of the Third Principal Meridian, said | ||||||
17 | tract
of land being described as follows:
| ||||||
18 | PARCEL A-NORTH OF 23RD STREET
| ||||||
19 | Beginning on the easterly line of said Illinois Central | ||||||
20 | Railroad Company
right-of-way (being also the westerly | ||||||
21 | line of Burnham Park as said westerly
line is described in | ||||||
22 | the 1919 Lake Front Ordinance), at the intersection
of the | ||||||
23 | northerly line of the 23rd Street viaduct, being a line | ||||||
24 | 60.00 feet
(measured perpendicularly) northerly of and | ||||||
25 | parallel with the centerline
of the existing structure, and | ||||||
26 | running thence northwardly along said easterly
|
| |||||||
| |||||||
1 | right-of-way line, a distance of 2270.472 feet to an | ||||||
2 | intersection with the
North line of E. 18th Street, | ||||||
3 | extended East, a point 708.495 feet (as measured
along said | ||||||
4 | North line of E. 18th Street, extended East) East from the
| ||||||
5 | westerly right-of-way line of said railroad; thence | ||||||
6 | continuing northwardly
along said easterly right-of-way | ||||||
7 | line, on a straight line which forms an
angle to the left | ||||||
8 | of 00 degrees 51 minutes 27 seconds with last described
| ||||||
9 | course, a distance of 919.963 feet; thence westwardly along | ||||||
10 | a straight line
which forms an angle of 73 degrees 40 | ||||||
11 | minutes 14 seconds from North to West
with last described | ||||||
12 | line, a distance of 86.641 feet; thence southwardly
along | ||||||
13 | the arc of a circle, convex to the East with a radius of | ||||||
14 | 2448.29
feet, a distance of 86.233 feet to a point which is | ||||||
15 | 100.767 feet westerly
and 859.910 feet northerly of the | ||||||
16 | intersection of said easterly
right-of-way line with the | ||||||
17 | North line of E. 18th Street, extended East, as
measured | ||||||
18 | along said easterly line and a line perpendicular thereto; | ||||||
19 | thence
southwardly along a straight line, tangent to last | ||||||
20 | described arc of a
circle, a distance of 436.277 feet to a | ||||||
21 | point which is 197.423 feet
westerly and 434.475 feet | ||||||
22 | northerly of the intersection of said easterly
| ||||||
23 | right-of-way line with the North line of E. 18th Street, | ||||||
24 | extended East, as
measured along said easterly line and a | ||||||
25 | line perpendicular thereto; thence
southeastwardly along | ||||||
26 | the arc of a circle, convex to the West, tangent to
last |
| |||||||
| |||||||
1 | described straight line and having a radius of 1343.75 | ||||||
2 | feet, a
distance of 278.822 feet to a point which is | ||||||
3 | 230.646 feet westerly and
158.143 feet northerly of the | ||||||
4 | intersection of said easterly right-of-way
line with the | ||||||
5 | North line of E. 18th Street, extended East, as measured
| ||||||
6 | along said easterly line and a line perpendicular thereto; | ||||||
7 | thence
southwardly along a straight line, tangent to last | ||||||
8 | described arc of a
circle, a distance of 722.975 feet to a | ||||||
9 | point which is 434.030 feet
(measured perpendicularly) | ||||||
10 | easterly from the westerly line of said Illinois
Central | ||||||
11 | Railroad right-of-way and 1700.466 feet (measured | ||||||
12 | perpendicular)
northerly of the aforementioned northerly | ||||||
13 | line of the 23rd Street viaduct;
thence southwardly along | ||||||
14 | the arc of a circle, convex to the East, tangent
to last | ||||||
15 | described straight line, with a radius of 2008.70 feet, a | ||||||
16 | distance
of 160.333 feet to a point which is 424.314 feet | ||||||
17 | (reassured perpendicularly)
easterly from said westerly | ||||||
18 | right-of-way line and 1546.469 feet (measured
| ||||||
19 | perpendicularly) northerly of said North line of the 23rd | ||||||
20 | Street viaduct;
thence southwardly along an arc of a | ||||||
21 | circle, convex to the East with a
radius of 915.13 feet, a | ||||||
22 | distance of 254.54 feet to a point which is 364.092
feet | ||||||
23 | (measured perpendicularly) easterly from said westerly | ||||||
24 | right-of-way
line and 1300.00 feet (measured | ||||||
25 | perpendicularly) northerly of said
northerly line of the | ||||||
26 | 23rd Street viaduct; thence continuing along an arc
of a |
| |||||||
| |||||||
1 | circle, convex to the East, with a radius of 2008.70 feet, | ||||||
2 | a distance
of 154.214 feet to a point which is 301.631 feet | ||||||
3 | (measured perpendicularly)
easterly from said westerly | ||||||
4 | right-of-way line and 1159.039 feet (measured
| ||||||
5 | perpendicularly) northerly of said northerly line of the | ||||||
6 | 23rd Street
viaduct; thence southwardly along a straight | ||||||
7 | line, a distance of 184.018
feet to a point which is | ||||||
8 | 220.680 feet (measured perpendicularly) easterly
from said | ||||||
9 | westerly right-of-way line and 993.782 feet (measured
| ||||||
10 | perpendicularly) northerly from said northerly line of the | ||||||
11 | 23rd Street
viaduct; thence southwardly along a straight | ||||||
12 | line, a distance of 66.874
feet to a point which is 220.719 | ||||||
13 | feet (measured perpendicularly) easterly
from said | ||||||
14 | westerly right-of-way line and 926.908 feet (measured
| ||||||
15 | perpendicularly) northerly from the northerly line of the | ||||||
16 | 23rd Street
viaduct; thence southwardly along a straight | ||||||
17 | line, a distance of 64.946
feet to a point which is 199.589 | ||||||
18 | feet (measured perpendicularly) easterly
from said | ||||||
19 | westerly right-of-way line and 865.496 feet (measured
| ||||||
20 | perpendicularly) northerly from said northerly line of the | ||||||
21 | 23rd Street
viaduct; thence southwardly along a straight | ||||||
22 | line, a distance of 865.496
feet to a point on said | ||||||
23 | northerly line of the 23rd Street viaduct, which is
200.088 | ||||||
24 | feet easterly from said westerly right-of-way line; and | ||||||
25 | thence
eastwardly along the northerly line of said 23rd | ||||||
26 | Street viaduct, a distance
of 433.847 feet to the point of |
| |||||||
| |||||||
1 | beginning.
| ||||||
2 | PARCEL B - WEST 23RD STREET
| ||||||
3 | Beginning on the easterly line of said Illinois Central | ||||||
4 | Railroad Company
right-of-way (being also the westerly | ||||||
5 | line of Burnham Park, as said
westerly line is described in | ||||||
6 | the 1919 Lake Front Ordinance), at the
intersection of the | ||||||
7 | northerly line of the 23rd Street viaduct, being a line
| ||||||
8 | 60.00 feet (measured perpendicularly) northerly of and | ||||||
9 | parallel with the
centerline of the existing structure; and | ||||||
10 | running thence westwardly along
the northerly line of said | ||||||
11 | 23rd Street viaduct, a distance of 433.847 feet,
to a point | ||||||
12 | 200.088 feet easterly from the westerly line of said | ||||||
13 | Illinois
Central Railroad right-of-way; thence southwardly | ||||||
14 | along a straight line, a
distance of 120.00 feet to a point | ||||||
15 | on the southerly line of said 23rd
Street viaduct (being | ||||||
16 | the southerly line of the easement granted to the
South | ||||||
17 | Park Commissioners dated September 25, 1922 as document No. | ||||||
18 | 7803194),
which point is 199.773 feet easterly of said | ||||||
19 | westerly right-of-way line;
thence eastwardly along said | ||||||
20 | southerly line of the 23rd Street viaduct, a
distance of | ||||||
21 | 431.789 feet to said easterly right-of-way line; and thence
| ||||||
22 | northwardly along said easterly right-of-way line a | ||||||
23 | distance of 120.024
feet to the point of beginning, | ||||||
24 | excepting therefrom that part of the land,
property and | ||||||
25 | space conveyed to Amalgamated Trust and Savings Bank by | ||||||
26 | deed
recorded September 21, 1970 as document No. 21270060, |
| |||||||
| |||||||
1 | in Cook County, Illinois.
| ||||||
2 | PARCEL C - SOUTH OF 23RD STREET AND NORTH OF NORTH LINE OF | ||||||
3 | I-55
| ||||||
4 | Beginning on the easterly line of said Illinois Central | ||||||
5 | Railroad Company
right-of-way at the intersection of the | ||||||
6 | southerly line of the 23rd Street
viaduct (being the | ||||||
7 | southerly line of the easement granted to the South Park
| ||||||
8 | Commissioners dated September 25, 1922 as document No. | ||||||
9 | 7803194); and running
thence westwardly along said | ||||||
10 | southerly line of the 23rd Street viaduct,
a distance of | ||||||
11 | 431.789 feet, to a point 199.773 feet easterly from the
| ||||||
12 | westerly line of said Illinois Central Railroad | ||||||
13 | right-of-way; thence
southwardly along a straight line, a | ||||||
14 | distance of 169.071 feet to a point
which is 199.328 feet | ||||||
15 | (measured perpendicularly) easterly from said
westerly | ||||||
16 | right-of-way line; thence southwardly along a straight | ||||||
17 | line, a
distance of 751.05 feet to a point which is 194.66 | ||||||
18 | feet (measured
perpendicularly) easterly from said | ||||||
19 | westerly right-of-way line and 920.105
feet (measured | ||||||
20 | perpendicularly) southerly from said southerly line of the
| ||||||
21 | 23rd Street viaduct; thence southwardly along a straight | ||||||
22 | line whose
southerly terminus is a point which is 143.70 | ||||||
23 | feet easterly from said
westerly right-of-way line and | ||||||
24 | 3387.819 feet northerly of the intersection
of said | ||||||
25 | westerly right-of-way line with the northerly line of the | ||||||
26 | 31st
Street viaduct, (being a line 50.00 feet, measured |
| |||||||
| |||||||
1 | perpendicularly,
northerly of and parallel with the South | ||||||
2 | line of the Southeast Fractional
Quarter of said Section | ||||||
3 | 27), as measured along said westerly line and a
line | ||||||
4 | perpendicular thereto, a distance of 179.851 feet to an | ||||||
5 | intersection
with a northerly line of the easement for the | ||||||
6 | overhead bridge structure of
the Southwest Expressway | ||||||
7 | System (as described in Judgment Order No. 67 L
13579 in | ||||||
8 | the Circuit Court of Cook County), said northerly line | ||||||
9 | extending
from a point of said westerly right-of-way line, | ||||||
10 | which is 142.47 feet
(measured perpendicularly) North of | ||||||
11 | the easterly extension of the North
line of E. 25th Street | ||||||
12 | (as shown in Walker Bros. Addition to Chicago, a
| ||||||
13 | subdivision in the Northeast Fractional Quarter of Section | ||||||
14 | 27 aforesaid) to
a point which is 215.07 feet (measured | ||||||
15 | perpendicularly) North of said
easterly extension of the | ||||||
16 | North line of E. 25th Street and 396.19 feet
(measured | ||||||
17 | perpendicularly) westerly of the easterly line of said | ||||||
18 | Illinois
central Railroad right-of-way (being also the | ||||||
19 | westerly line of Burnham
Park, as said westerly line is | ||||||
20 | described by the City of Chicago by
ordinance passed July | ||||||
21 | 21, 1919 and recorded on March 5, 1920 in the Office
of the | ||||||
22 | Recorder of Deeds of Cook County, Illinois, as document No.
| ||||||
23 | 6753370); thence northeastwardly along the northerly line | ||||||
24 | of the easement
aforesaid, a distance of 36.733 feet to a | ||||||
25 | said point which is 215.07 feet
(measured perpendicularly) | ||||||
26 | North of said easterly extension of the North
line of E. |
| |||||||
| |||||||
1 | 25th Street and 396.19 feet (measured perpendicularly) | ||||||
2 | westerly
of said easterly right-of-way line; thence | ||||||
3 | northeastwardly continuing along
said easement line, being | ||||||
4 | a straight line, a distance of 206.321 feet to a
point | ||||||
5 | which is 352.76 feet (measured perpendicularly) North of | ||||||
6 | said
easterly extension of the North line of E. 25th Street | ||||||
7 | and 211.49 feet
(measured perpendicularly) westerly of | ||||||
8 | said easterly right-of-way line;
thence northeastwardly | ||||||
9 | continuing along said easement line, being a
straight line, | ||||||
10 | a distance of 206.308 feet to a point which is 537.36 feet
| ||||||
11 | (measured perpendicularly) North of said easterly | ||||||
12 | extension of the North
line of E. 25th Street and 73.66 | ||||||
13 | feet (measured perpendicularly) westerly of
said easterly | ||||||
14 | right-of-way line; thence northeastwardly continuing along
| ||||||
15 | said easement line, being a straight line, a distance of | ||||||
16 | 219.688 feet to a
point on said easterly right-of-way line, | ||||||
17 | which point is 756.46 feet
(measured perpendicularly) | ||||||
18 | North of said easterly extension of the North
line of E. | ||||||
19 | 25th Street; and thence northwardly along said easterly
| ||||||
20 | right-of-way line, a distance of 652.596 feet, to the point | ||||||
21 | of beginning.
Excepting therefrom that part of the land, | ||||||
22 | property and space conveyed to
Amalgamated Trust Savings | ||||||
23 | Bank, as Trustee, under a trust agreement dated
January 12, | ||||||
24 | 1978 and known as Trust No. 3448, in Cook County, Illinois.
| ||||||
25 | PARCEL D
| ||||||
26 | All the space within the boundaries of the following |
| |||||||
| |||||||
1 | described perimeter
between the horizontal plane of plus | ||||||
2 | 27.00 feet and plus 47.3 feet Chicago
City Datum: | ||||||
3 | Commencing at the Northeast corner of Lot 3 in Block 1 in | ||||||
4 | McCormick
City Subdivision being a resubdivision of | ||||||
5 | McCormick Inn Subdivision (recorded
September 26, 1962 as | ||||||
6 | Document No. 18601678) and a subdivision of adjacent
lands | ||||||
7 | recorded January 12, 1971 as Document No. 21369281 in | ||||||
8 | Section 27,
Township 39 North, Range 14, East of the Third | ||||||
9 | Principal Meridian, thence
Westerly along the Northerly | ||||||
10 | line of said McCormick Inn Subdivision to a
point which is | ||||||
11 | 77 feet East of the Westerly line of McCormick Inn | ||||||
12 | Subdivision
(lying at +27.00 feet C.C.D.) for a place of | ||||||
13 | beginning; thence Westerly
a distance of 77.00 feet above | ||||||
14 | the horizontal plane +27.00 feet above Chicago
City Datum | ||||||
15 | and below +47.3 feet above Chicago City Datum to the | ||||||
16 | Northwest
corner of McCormick Inn Subdivision; thence | ||||||
17 | South along the West line of
McCormick Inn Subdivision a | ||||||
18 | distance of 36 feet to a point; thence East
23 feet to a | ||||||
19 | point along a line which is perpendicular to the last | ||||||
20 | described
line; thence North 12 feet to a point along a | ||||||
21 | line which is perpendicular
to the last described line; | ||||||
22 | thence East 54 feet to a point along a line
which is | ||||||
23 | perpendicular to the last described line; thence North 24 | ||||||
24 | feet
along a line which is perpendicular to the last | ||||||
25 | described line to the place
of beginning. (Parcel D has | ||||||
26 | been included in this Act to provide a means
for the |
| |||||||
| |||||||
1 | Authority to acquire an easement or fee title to a part of | ||||||
2 | McCormick
Inn to permit the construction of the pedestrian | ||||||
3 | spine to connect the Project
with Donnelley Hall.)
| ||||||
4 | Containing 1,419,953 square feet (32.5970 acres) of land, | ||||||
5 | more or less.
| ||||||
6 | "Site B" means an area of land (including all air rights | ||||||
7 | related
thereto) in the City of Chicago, Cook County, Illinois, | ||||||
8 | within the
following boundaries:
| ||||||
9 | Beginning at the intersection of the north line of East | ||||||
10 | Cermak Road
and the center line of South Indiana Avenue; | ||||||
11 | thence east along the north
line of East Cermak Road and | ||||||
12 | continuing along said line as said north line
of East | ||||||
13 | Cermak Road is extended, to its intersection with the | ||||||
14 | westerly line
of the right-of-way of the Illinois Central | ||||||
15 | Gulf Railroad; thence
southeasterly along said line to its | ||||||
16 | intersection with the north line of
the Twenty-third Street | ||||||
17 | viaduct; thence northeasterly along said line to
its | ||||||
18 | intersection with the easterly line of the right-of-way of | ||||||
19 | the Illinois
Central Gulf Railroad; thence southeasterly | ||||||
20 | along said line to the point of
intersection with the west | ||||||
21 | line of the right-of-way of the Adlai E.
Stevenson | ||||||
22 | Expressway; thence southwesterly along said line and then | ||||||
23 | west
along the inside curve of the west and north lines of | ||||||
24 | the right-of-way of
the Adlai E. Stevenson Expressway, | ||||||
25 | following the curve of said
right-of-way, and continuing | ||||||
26 | along the north line of the right-of-way of
the Adlai E. |
| |||||||
| |||||||
1 | Stevenson Expressway to its intersection with the center | ||||||
2 | line
of South Indiana Avenue; thence northerly along said | ||||||
3 | line to the point of
beginning.
| ||||||
4 | ALSO
| ||||||
5 | Beginning at the intersection of the center line of | ||||||
6 | East Cermak Road at
its intersection with the center line | ||||||
7 | of South Indiana Avenue; thence
northerly along the center | ||||||
8 | line of South Indiana Avenue to its intersection
with the | ||||||
9 | center line of East Twenty-first Street; thence easterly | ||||||
10 | along
said line to its intersection with the center line of | ||||||
11 | South Prairie Avenue;
thence south along said line to its | ||||||
12 | intersection with the center line of
East Cermak Road; | ||||||
13 | thence westerly along said line to the point of beginning.
| ||||||
14 | (Source: P.A. 91-101, eff. 7-12-99.)
| ||||||
15 | (70 ILCS 210/4) (from Ch. 85, par. 1224)
| ||||||
16 | Sec. 4. It shall be the duty of the Authority:
| ||||||
17 | (a) To promote, operate, and maintain fairs, expositions, | ||||||
18 | meetings, and
conventions from time to time in the metropolitan | ||||||
19 | area, to arrange,
finance, operate, maintain and otherwise | ||||||
20 | provide for industrial,
commercial, cultural, educational, | ||||||
21 | trade, and scientific exhibits and
events, and to construct, | ||||||
22 | equip, and maintain grounds, buildings, and
facilities for | ||||||
23 | those purposes. In addition to the rights and powers
specified | ||||||
24 | in Section 5, the Authority is granted all rights and powers
| ||||||
25 | necessary to perform such duties.
|
| |||||||
| |||||||
1 | (b) To carry out or otherwise provide for the recreational, | ||||||
2 | cultural,
commercial, or residential development of Navy Pier | ||||||
3 | and to construct,
equip, and maintain grounds, buildings, and | ||||||
4 | facilities for those purposes.
| ||||||
5 | (c) To hire and employ all persons involved in drayage, | ||||||
6 | rigging, carpentry, decorating, electrical, maintenance, | ||||||
7 | mechanical, housekeeping, food and beverage services, or | ||||||
8 | related trades and duties on Authority premises. | ||||||
9 | (d) To review and audit contracts between exhibitors and | ||||||
10 | contractors and contracts between the management of trade shows | ||||||
11 | or conventions and contractors to ensure that any reduction or | ||||||
12 | increase in costs attributable to Authority employees engaged | ||||||
13 | in drayage, rigging, carpentry, decorating, electrical, | ||||||
14 | maintenance, mechanical, housekeeping, food and beverage | ||||||
15 | services, or related trades and duties are accurately provided | ||||||
16 | for and fairly passed on to exhibitors and trade shows or | ||||||
17 | conventions. | ||||||
18 | (Source: P.A. 86-17; 87-733.)
| ||||||
19 | (70 ILCS 210/5) (from Ch. 85, par. 1225)
| ||||||
20 | Sec. 5. The Metropolitan Pier and Exposition Authority | ||||||
21 | shall also have the
following rights and powers:
| ||||||
22 | (a) To accept from Chicago Park Fair, a corporation, an | ||||||
23 | assignment of
whatever sums of money it may have received | ||||||
24 | from the Fair and Exposition
Fund, allocated by the | ||||||
25 | Department of Agriculture of the State of Illinois,
and |
| |||||||
| |||||||
1 | Chicago Park Fair is hereby authorized to assign, set over | ||||||
2 | and transfer
any of those funds to the Metropolitan Pier | ||||||
3 | and Exposition Authority. The
Authority has the right and | ||||||
4 | power hereafter to receive sums as may be
distributed to it | ||||||
5 | by the Department of Agriculture of the State of Illinois
| ||||||
6 | from the Fair and Exposition Fund pursuant to the | ||||||
7 | provisions of Sections 5,
6i, and 28 of the State Finance | ||||||
8 | Act. All sums received by the Authority
shall be held in | ||||||
9 | the sole custody of the secretary-treasurer of the
| ||||||
10 | Metropolitan Pier and Exposition Board.
| ||||||
11 | (b) To accept the assignment of, assume and execute any | ||||||
12 | contracts
heretofore entered into by Chicago Park Fair.
| ||||||
13 | (c) To acquire, own, construct, equip, lease, operate | ||||||
14 | and maintain
grounds, buildings and facilities to carry out | ||||||
15 | its corporate purposes and
duties, and to carry out or | ||||||
16 | otherwise provide for the recreational,
cultural, | ||||||
17 | commercial or residential development of Navy Pier, and to | ||||||
18 | fix
and collect just, reasonable and nondiscriminatory | ||||||
19 | charges for the use
thereof. The charges so collected shall | ||||||
20 | be made available to defray the
reasonable expenses of the | ||||||
21 | Authority and to pay the principal of and the
interest upon | ||||||
22 | any revenue bonds issued by the Authority. The Authority
| ||||||
23 | shall be subject to and comply with the Lake Michigan and | ||||||
24 | Chicago Lakefront
Protection Ordinance, the Chicago | ||||||
25 | Building Code, the Chicago Zoning
Ordinance, and all | ||||||
26 | ordinances and regulations of the City of Chicago
contained |
| |||||||
| |||||||
1 | in the following Titles of the Municipal Code of Chicago:
| ||||||
2 | Businesses, Occupations and Consumer Protection; Health | ||||||
3 | and Safety; Fire
Prevention; Public Peace, Morals and | ||||||
4 | Welfare; Utilities
and Environmental Protection; Streets, | ||||||
5 | Public Ways, Parks, Airports and
Harbors; Electrical | ||||||
6 | Equipment and Installation; Housing and Economic
| ||||||
7 | Development (only Chapter 5-4 thereof); and Revenue and | ||||||
8 | Finance (only so far
as such Title pertains to the | ||||||
9 | Authority's duty to collect taxes on behalf
of the City of | ||||||
10 | Chicago).
| ||||||
11 | (d) To enter into contracts treating in any manner with | ||||||
12 | the objects and
purposes of this Act.
| ||||||
13 | (e) To lease any buildings to the Adjutant General of | ||||||
14 | the State of
Illinois for the use of the Illinois National | ||||||
15 | Guard or the Illinois
Naval Militia.
| ||||||
16 | (f) To exercise the right of eminent domain by | ||||||
17 | condemnation proceedings
in the manner provided by the | ||||||
18 | Eminent Domain Act,
including, with respect to Site B only, | ||||||
19 | the authority to exercise quick
take condemnation by | ||||||
20 | immediate vesting of title under Article 20 of the Eminent | ||||||
21 | Domain Act, to acquire any privately
owned real or personal | ||||||
22 | property and, with respect to Site B only, public
property | ||||||
23 | used for rail transportation purposes (but no such taking | ||||||
24 | of such
public property shall, in the reasonable judgment | ||||||
25 | of the owner, interfere
with such rail transportation) for | ||||||
26 | the lawful purposes of the Authority in
Site A, at Navy |
| |||||||
| |||||||
1 | Pier, and at Site B. Just compensation for property taken
| ||||||
2 | or acquired under this paragraph shall be paid in money or, | ||||||
3 | notwithstanding
any other provision of this Act and with | ||||||
4 | the agreement of the owner of the
property to be taken or | ||||||
5 | acquired, the Authority may convey substitute
property or | ||||||
6 | interests in property or enter into agreements with the
| ||||||
7 | property owner, including leases, licenses, or | ||||||
8 | concessions, with respect to
any property owned by the | ||||||
9 | Authority, or may provide for other lawful forms
of just | ||||||
10 | compensation to the owner. Any property acquired in | ||||||
11 | condemnation
proceedings shall be used only as provided in | ||||||
12 | this Act. Except as
otherwise provided by law, the City of | ||||||
13 | Chicago shall have a right of first
refusal prior to any | ||||||
14 | sale of any such property by the Authority to a third
party | ||||||
15 | other than substitute property. The Authority shall | ||||||
16 | develop and
implement a relocation plan for businesses | ||||||
17 | displaced as a result of the
Authority's acquisition of | ||||||
18 | property. The relocation plan shall be
substantially | ||||||
19 | similar to provisions of the Uniform Relocation Assistance
| ||||||
20 | and Real Property Acquisition Act and regulations | ||||||
21 | promulgated under that
Act relating to assistance to | ||||||
22 | displaced businesses. To implement the
relocation plan the | ||||||
23 | Authority may acquire property by purchase or gift or
may | ||||||
24 | exercise the powers authorized in this subsection (f), | ||||||
25 | except the
immediate vesting of title under Article 20 of | ||||||
26 | the Eminent Domain Act, to acquire substitute private |
| |||||||
| |||||||
1 | property within one mile
of Site B for the benefit of | ||||||
2 | displaced businesses located on property being
acquired by | ||||||
3 | the Authority. However, no such substitute property may be
| ||||||
4 | acquired by the Authority unless the mayor of the | ||||||
5 | municipality in which the
property is located certifies in | ||||||
6 | writing that the acquisition is consistent
with the | ||||||
7 | municipality's land use and economic development policies | ||||||
8 | and
goals. The acquisition of substitute property is | ||||||
9 | declared to be for public
use. In exercising the powers | ||||||
10 | authorized in this subsection (f), the
Authority shall use | ||||||
11 | its best efforts to relocate businesses within the area
of | ||||||
12 | McCormick Place or, failing that, within the City of | ||||||
13 | Chicago.
| ||||||
14 | (g) To enter into contracts relating to construction | ||||||
15 | projects which
provide for the delivery by the contractor | ||||||
16 | of a completed project,
structure, improvement, or | ||||||
17 | specific portion thereof, for a fixed maximum
price, which | ||||||
18 | contract may provide that the delivery of the project,
| ||||||
19 | structure, improvement, or specific portion thereof, for | ||||||
20 | the fixed maximum
price is insured or guaranteed by a third | ||||||
21 | party capable of completing
the construction.
| ||||||
22 | (h) To enter into agreements with any person or | ||||||
23 | contractor with respect to the use
and occupancy of the | ||||||
24 | grounds, buildings, and facilities of the Authority,
| ||||||
25 | including concession, license, and lease agreements on | ||||||
26 | terms and conditions as
the Authority determines. The |
| |||||||
| |||||||
1 | Authority may revoke or revise agreements or licenses with | ||||||
2 | such persons or contractors at any time if the Authority | ||||||
3 | determines that a person or contractor has failed to | ||||||
4 | satisfactorily perform on a contract with an exhibitor, has | ||||||
5 | damaged Authority grounds or facilities, or has otherwise | ||||||
6 | failed to provide quality service related to the agreement | ||||||
7 | or license. Notwithstanding Section 24, agreements with | ||||||
8 | respect
to the use and occupancy of the grounds, buildings, | ||||||
9 | and facilities of the
Authority for a term of more than one | ||||||
10 | year shall be entered into in accordance
with the | ||||||
11 | procurement process provided for in Section 25.1.
| ||||||
12 | (i) To enter into agreements with any person or | ||||||
13 | contractor with respect to the
operation and management of | ||||||
14 | the grounds, buildings, and facilities of the
Authority , or | ||||||
15 | the provision of goods and services , or the management and | ||||||
16 | oversight of the Authority's employees, on terms and
| ||||||
17 | conditions as the Authority determines. The Authority may | ||||||
18 | revoke or revise agreements or licenses with such persons | ||||||
19 | or contractors at any time if the Authority determines that | ||||||
20 | a person or contractor has failed to satisfactorily perform | ||||||
21 | on a contract with an exhibitor, has damaged Authority | ||||||
22 | grounds or facilities or has otherwise failed to provide | ||||||
23 | quality service related to the agreement or license.
| ||||||
24 | (j) After conducting the procurement process provided | ||||||
25 | for in Section 25.1,
to enter into one or more contracts to | ||||||
26 | provide for the design and
construction of all or part of |
| |||||||
| |||||||
1 | the Authority's Expansion Project grounds,
buildings, and | ||||||
2 | facilities. Any contract for design and construction of the
| ||||||
3 | Expansion Project shall be in the form authorized by | ||||||
4 | subsection (g), shall
be for a fixed maximum price not in | ||||||
5 | excess of the funds that are authorized
to be made | ||||||
6 | available
for those purposes during the term of the | ||||||
7 | contract, and shall be entered
into before commencement of | ||||||
8 | construction.
| ||||||
9 | (k) To enter into agreements, including project | ||||||
10 | agreements with labor
unions, that the Authority deems | ||||||
11 | necessary to complete the Expansion Project
or any other | ||||||
12 | construction or improvement project in the most timely
and | ||||||
13 | efficient manner and without strikes, picketing, or other | ||||||
14 | actions that
might cause disruption or delay and thereby | ||||||
15 | add to the cost of the project.
| ||||||
16 | (l) To provide incentives to organizations and | ||||||
17 | entities that agree to make use of the grounds, buildings, | ||||||
18 | and facilities of the Authority for conventions, meetings, | ||||||
19 | or trade shows. The incentives may take the form of | ||||||
20 | discounts from regular fees charged by the Authority, | ||||||
21 | subsidies for or assumption of the costs incurred with | ||||||
22 | respect to the convention, meeting, or trade show, or other | ||||||
23 | inducements. The Authority shall be reimbursed by the | ||||||
24 | Department of Commerce and Economic Opportunity for | ||||||
25 | incentives that qualify under the provisions of Section | ||||||
26 | 605-725 of the Civil Administrative Code of Illinois. |
| |||||||
| |||||||
1 | No later than February 15 of each year, the Chairman of | ||||||
2 | the Metropolitan Pier and Exposition Authority shall | ||||||
3 | certify to the Department of Commerce and Economic | ||||||
4 | Opportunity, the State Comptroller, and the State | ||||||
5 | Treasurer the amounts provided during the previous | ||||||
6 | calendar year as incentives for conventions, meetings, or | ||||||
7 | trade shows that (i) have been approved by the Authority | ||||||
8 | and the Department of Commerce and Economic Opportunity, | ||||||
9 | (ii) demonstrate registered attendance in excess of 10,000 | ||||||
10 | individuals, and (iii) but for the incentive, would not | ||||||
11 | have used the facilities of the Authority for the | ||||||
12 | convention, meeting, or trade show. The Department of | ||||||
13 | Commerce and Economic Opportunity may audit the accuracy of | ||||||
14 | the certification. Subject to appropriation, on July 15 of | ||||||
15 | each year the Comptroller shall order transferred and the | ||||||
16 | Treasurer shall transfer into the Metropolitan Pier and | ||||||
17 | Exposition Authority Incentive Fund from the General | ||||||
18 | Revenue Fund the lesser of the amount certified by the | ||||||
19 | Chairman or $10,000,000. No later than 30 days after the | ||||||
20 | transfer, amounts in the Fund shall be paid by the | ||||||
21 | Department of Commerce and Economic Opportunity to the | ||||||
22 | Authority to reimburse the Authority for incentives paid to | ||||||
23 | attract large conventions, meetings, and trade shows to its | ||||||
24 | facilities in the previous calendar year as provided in | ||||||
25 | Section 605-725 of the Civil Administrative Code of | ||||||
26 | Illinois. Provided that all amounts certified by the |
| |||||||
| |||||||
1 | Authority have been paid, on the last day of each fiscal | ||||||
2 | year moneys remaining in the Fund shall be transferred to | ||||||
3 | the General Revenue Fund. | ||||||
4 | Nothing in this Act shall be construed to authorize the | ||||||
5 | Authority to spend
the proceeds of any bonds or notes issued | ||||||
6 | under Section 13.2 or any taxes
levied under Section 13 to | ||||||
7 | construct a stadium to be leased to or used by
professional | ||||||
8 | sports teams.
| ||||||
9 | (Source: P.A. 96-739, eff. 1-1-10.)
| ||||||
10 | (70 ILCS 210/13) (from Ch. 85, par. 1233)
| ||||||
11 | Sec. 13.
(a) The Authority shall not have power to levy | ||||||
12 | taxes for any
purpose, except as provided in subsections (b), | ||||||
13 | (c), (d), (e), and (f).
| ||||||
14 | (b) By ordinance the Authority shall, as soon as | ||||||
15 | practicable after the
effective date of this amendatory Act of | ||||||
16 | 1991, impose a Metropolitan Pier and
Exposition Authority | ||||||
17 | Retailers' Occupation Tax upon all persons engaged in
the | ||||||
18 | business of selling tangible personal property at retail within | ||||||
19 | the
territory described in this subsection at the rate of 1.0% | ||||||
20 | of the gross
receipts (i) from the sale of food, alcoholic | ||||||
21 | beverages, and soft drinks
sold for consumption on the premises | ||||||
22 | where sold and (ii) from the sale of
food, alcoholic beverages, | ||||||
23 | and soft drinks sold for consumption off the
premises where | ||||||
24 | sold by a retailer whose principal source of gross receipts
is | ||||||
25 | from the sale of food, alcoholic beverages, and soft drinks |
| |||||||
| |||||||
1 | prepared for
immediate consumption.
| ||||||
2 | The tax imposed under this subsection and all civil | ||||||
3 | penalties that may
be assessed as an incident to that tax shall | ||||||
4 | be collected and enforced by the
Illinois Department of | ||||||
5 | Revenue. The Department shall have full power to
administer and | ||||||
6 | enforce this subsection, to collect all taxes and penalties so
| ||||||
7 | collected in the manner provided in this subsection, and to | ||||||
8 | determine all
rights to credit memoranda arising on account of | ||||||
9 | the erroneous payment of
tax or penalty under this subsection. | ||||||
10 | In the administration of and
compliance with this subsection, | ||||||
11 | the Department and persons who are subject
to this subsection | ||||||
12 | shall have the same rights, remedies, privileges,
immunities, | ||||||
13 | powers, and duties, shall be subject to the same conditions,
| ||||||
14 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
15 | and
definitions of terms, and shall employ the same modes of | ||||||
16 | procedure
applicable to this Retailers' Occupation Tax as are | ||||||
17 | prescribed in Sections
1, 2 through 2-65 (in respect to all | ||||||
18 | provisions of those Sections other
than the State rate of | ||||||
19 | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | ||||||
20 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
| ||||||
21 | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13 and, and until | ||||||
22 | January 1, 1994, 13.5
of the Retailers' Occupation Tax Act, | ||||||
23 | and, on and after January 1, 1994, all
applicable provisions of | ||||||
24 | the Uniform Penalty and Interest Act that are not
inconsistent | ||||||
25 | with this Act, as fully as if provisions contained in those
| ||||||
26 | Sections of the Retailers' Occupation Tax Act were set forth in |
| |||||||
| |||||||
1 | this
subsection.
| ||||||
2 | Persons subject to any tax imposed under the authority | ||||||
3 | granted in
this subsection may reimburse themselves for their | ||||||
4 | seller's tax liability
under this subsection by separately | ||||||
5 | stating that tax as an additional
charge, which charge may be | ||||||
6 | stated in combination, in a single amount, with
State taxes | ||||||
7 | that sellers are required to collect under the Use Tax Act,
| ||||||
8 | pursuant to bracket schedules as the Department may prescribe.
| ||||||
9 | The retailer filing the return shall, at the time of filing the
| ||||||
10 | return, pay to the Department the amount of tax imposed under | ||||||
11 | this
subsection, less a discount of 1.75%, which is allowed to | ||||||
12 | reimburse the
retailer for the expenses incurred in keeping | ||||||
13 | records, preparing and
filing returns, remitting the tax, and | ||||||
14 | supplying data to the Department on
request.
| ||||||
15 | Whenever the Department determines that a refund should be | ||||||
16 | made under
this subsection to a claimant instead of issuing a | ||||||
17 | credit memorandum, the
Department shall notify the State | ||||||
18 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
19 | amount specified and to the person named in the
notification | ||||||
20 | from the Department. The refund shall be paid by the State
| ||||||
21 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
22 | trust fund
held by the State Treasurer as trustee for the | ||||||
23 | Authority.
| ||||||
24 | Nothing in this subsection authorizes the Authority to | ||||||
25 | impose a tax upon
the privilege of engaging in any business | ||||||
26 | that under the Constitution of
the United States may not be |
| |||||||
| |||||||
1 | made the subject of taxation by this State.
| ||||||
2 | The Department shall forthwith pay over to the State | ||||||
3 | Treasurer, ex
officio, as trustee for the Authority, all taxes | ||||||
4 | and penalties collected
under this subsection for deposit into | ||||||
5 | a trust fund held outside of the
State Treasury. On or before | ||||||
6 | the 25th day of each calendar month, the
Department shall | ||||||
7 | prepare and certify to the Comptroller the amounts to be
paid | ||||||
8 | under subsection (g) of this Section, which shall be the | ||||||
9 | amounts, not
including credit memoranda, collected under this | ||||||
10 | subsection during the second
preceding calendar month by the | ||||||
11 | Department, less any amounts determined by the
Department to be | ||||||
12 | necessary for the payment of refunds and less 2% of such
| ||||||
13 | balance, which sum shall be deposited by the State Treasurer | ||||||
14 | into the Tax
Compliance and Administration Fund in the State | ||||||
15 | Treasury from which it shall be
appropriated to the Department | ||||||
16 | to cover the costs of the Department in
administering and | ||||||
17 | enforcing the provisions of this subsection. Within 10 days
| ||||||
18 | after receipt by the Comptroller of the certification, the | ||||||
19 | Comptroller shall
cause the orders to be drawn for the | ||||||
20 | remaining amounts, and the Treasurer shall
administer those | ||||||
21 | amounts as required in subsection (g).
| ||||||
22 | A certificate of registration issued by the Illinois | ||||||
23 | Department of Revenue
to a retailer under the Retailers' | ||||||
24 | Occupation Tax Act shall permit the
registrant to engage in a | ||||||
25 | business that is taxed under the tax imposed
under this | ||||||
26 | subsection, and no additional registration shall be required
|
| |||||||
| |||||||
1 | under the ordinance imposing the tax or under this subsection.
| ||||||
2 | A certified copy of any ordinance imposing or discontinuing | ||||||
3 | any tax under
this subsection or effecting a change in the rate | ||||||
4 | of that tax shall be
filed with the Department, whereupon the | ||||||
5 | Department shall proceed to
administer and enforce this | ||||||
6 | subsection on behalf of the Authority as of the
first day of | ||||||
7 | the third calendar month following the date of filing.
| ||||||
8 | The tax authorized to be levied under this subsection may | ||||||
9 | be levied within
all or any part of the following described | ||||||
10 | portions of the metropolitan area:
| ||||||
11 | (1) that portion of the City of Chicago located within | ||||||
12 | the following
area: Beginning at the point of intersection | ||||||
13 | of the Cook County - DuPage
County line and York Road, then | ||||||
14 | North along York Road to its intersection
with Touhy | ||||||
15 | Avenue, then east along Touhy Avenue to its intersection | ||||||
16 | with
the Northwest Tollway, then southeast along the | ||||||
17 | Northwest Tollway to its
intersection with Lee Street, then | ||||||
18 | south along Lee Street to Higgins Road,
then south and east | ||||||
19 | along Higgins Road to its intersection with Mannheim
Road, | ||||||
20 | then south along Mannheim Road to its intersection with | ||||||
21 | Irving Park
Road, then west along Irving Park Road to its | ||||||
22 | intersection with the Cook
County - DuPage County line, | ||||||
23 | then north and west along the county line to
the point of | ||||||
24 | beginning; and
| ||||||
25 | (2) that portion of the City of Chicago located within | ||||||
26 | the following
area: Beginning at the intersection of West |
| |||||||
| |||||||
1 | 55th Street with Central
Avenue, then east along West 55th | ||||||
2 | Street to its intersection with South
Cicero Avenue, then | ||||||
3 | south along South Cicero Avenue to its intersection
with | ||||||
4 | West 63rd Street, then west along West 63rd Street to its | ||||||
5 | intersection
with South Central Avenue, then north along | ||||||
6 | South Central Avenue to the
point of beginning; and
| ||||||
7 | (3) that portion of the City of Chicago located within | ||||||
8 | the following
area: Beginning at the point 150 feet west of | ||||||
9 | the intersection of the west
line of North Ashland Avenue | ||||||
10 | and the north line of West Diversey Avenue,
then north 150 | ||||||
11 | feet, then east along a line 150 feet north of the north
| ||||||
12 | line of West Diversey Avenue extended to the shoreline of | ||||||
13 | Lake Michigan,
then following the shoreline of Lake | ||||||
14 | Michigan (including Navy Pier and all
other improvements | ||||||
15 | fixed to land, docks, or piers) to the point where the
| ||||||
16 | shoreline of Lake Michigan and the Adlai E. Stevenson | ||||||
17 | Expressway extended
east to that shoreline intersect, then | ||||||
18 | west along the Adlai E. Stevenson
Expressway to a point 150 | ||||||
19 | feet west of the west line of South Ashland
Avenue, then | ||||||
20 | north along a line 150 feet west of the west line of South | ||||||
21 | and
North Ashland Avenue to the point of beginning.
| ||||||
22 | The tax authorized to be levied under this subsection may | ||||||
23 | also be
levied on food, alcoholic beverages, and soft drinks | ||||||
24 | sold on boats and
other watercraft departing from and returning | ||||||
25 | to the shoreline of Lake
Michigan (including Navy Pier and all | ||||||
26 | other improvements fixed to land,
docks, or piers) described in |
| |||||||
| |||||||
1 | item (3).
| ||||||
2 | (c) By ordinance the Authority shall, as soon as | ||||||
3 | practicable after the
effective date of this amendatory Act of | ||||||
4 | 1991, impose an occupation tax
upon all persons engaged in the | ||||||
5 | corporate limits of the City of Chicago in
the business of | ||||||
6 | renting, leasing, or letting rooms in a hotel, as defined
in | ||||||
7 | the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | ||||||
8 | the gross
rental receipts from the renting, leasing, or letting | ||||||
9 | of hotel rooms within
the City of Chicago, excluding, however, | ||||||
10 | from gross rental receipts
the proceeds of renting, leasing, or | ||||||
11 | letting to permanent residents of
a hotel, as defined in that | ||||||
12 | Act. Gross rental receipts shall not include
charges that are | ||||||
13 | added on account of the liability arising from any tax
imposed | ||||||
14 | by the State or any governmental agency on the occupation of
| ||||||
15 | renting, leasing, or letting rooms in a hotel.
| ||||||
16 | The tax imposed by the Authority under this subsection and | ||||||
17 | all civil
penalties that may be assessed as an incident to that | ||||||
18 | tax shall be collected
and enforced by the Illinois Department | ||||||
19 | of Revenue. The certificate of
registration that is issued by | ||||||
20 | the Department to a lessor under the Hotel
Operators' | ||||||
21 | Occupation Tax Act shall permit that registrant to engage in a
| ||||||
22 | business that is taxable under any ordinance enacted under this
| ||||||
23 | subsection without registering separately with the Department | ||||||
24 | under that
ordinance or under this subsection. The Department | ||||||
25 | shall have full power to
administer and enforce this | ||||||
26 | subsection, to collect all taxes and penalties
due under this |
| |||||||
| |||||||
1 | subsection, to dispose of taxes and penalties so collected
in | ||||||
2 | the manner provided in this subsection, and to determine all | ||||||
3 | rights to
credit memoranda arising on account of the erroneous | ||||||
4 | payment of tax or
penalty under this subsection. In the | ||||||
5 | administration of and compliance with
this subsection, the | ||||||
6 | Department and persons who are subject to this
subsection shall | ||||||
7 | have the same rights, remedies, privileges, immunities,
| ||||||
8 | powers, and duties, shall be subject to the same conditions, | ||||||
9 | restrictions,
limitations, penalties, and definitions of | ||||||
10 | terms, and shall employ the same
modes of procedure as are | ||||||
11 | prescribed in the Hotel Operators' Occupation Tax
Act (except | ||||||
12 | where that Act is inconsistent with this subsection), as fully
| ||||||
13 | as if the provisions contained in the Hotel Operators' | ||||||
14 | Occupation Tax Act
were set out in this subsection.
| ||||||
15 | Whenever the Department determines that a refund should be | ||||||
16 | made under
this subsection to a claimant instead of issuing a | ||||||
17 | credit memorandum, the
Department shall notify the State | ||||||
18 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
19 | amount specified and to the person named in the
notification | ||||||
20 | from the Department. The refund shall be paid by the State
| ||||||
21 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
22 | trust fund
held by the State Treasurer as trustee for the | ||||||
23 | Authority.
| ||||||
24 | Persons subject to any tax imposed under the authority | ||||||
25 | granted in
this subsection may reimburse themselves for their | ||||||
26 | tax liability for that
tax by separately stating that tax as an |
| |||||||
| |||||||
1 | additional charge,
which charge may be stated in combination, | ||||||
2 | in a single amount, with State
taxes imposed under the Hotel | ||||||
3 | Operators' Occupation Tax Act, the
municipal tax imposed under | ||||||
4 | Section 8-3-13 of the Illinois Municipal
Code, and the tax | ||||||
5 | imposed under Section 19 of the Illinois Sports
Facilities | ||||||
6 | Authority Act.
| ||||||
7 | The person filing the return shall, at the time of filing | ||||||
8 | the return,
pay to the Department the amount of tax, less a | ||||||
9 | discount of 2.1% or $25 per
calendar year, whichever is | ||||||
10 | greater, which is allowed to reimburse the
operator for the | ||||||
11 | expenses incurred in keeping records, preparing and filing
| ||||||
12 | returns, remitting the tax, and supplying data to the | ||||||
13 | Department on request.
| ||||||
14 | The Department shall forthwith pay over to the State | ||||||
15 | Treasurer,
ex officio, as trustee for the Authority, all taxes | ||||||
16 | and penalties collected
under this subsection for deposit into | ||||||
17 | a trust fund held outside the State
Treasury. On or before the | ||||||
18 | 25th day of each calendar month, the Department
shall certify | ||||||
19 | to the Comptroller the amounts to be paid under subsection
(g) | ||||||
20 | of this Section, which shall be the amounts (not including | ||||||
21 | credit
memoranda) collected under this subsection during the | ||||||
22 | second preceding
calendar month by the Department, less any | ||||||
23 | amounts determined by the
Department to be necessary for | ||||||
24 | payment of refunds. Within 10 days after
receipt by the | ||||||
25 | Comptroller of the Department's certification, the
Comptroller | ||||||
26 | shall cause the orders to be drawn for such amounts, and the
|
| |||||||
| |||||||
1 | Treasurer shall administer those amounts as required in | ||||||
2 | subsection (g).
| ||||||
3 | A certified copy of any ordinance imposing or discontinuing | ||||||
4 | a tax under this
subsection or effecting a change in the rate | ||||||
5 | of that tax shall be filed with
the Illinois Department of | ||||||
6 | Revenue, whereupon the Department shall proceed to
administer | ||||||
7 | and enforce this subsection on behalf of the Authority as of | ||||||
8 | the
first day of the third calendar month following the date of | ||||||
9 | filing.
| ||||||
10 | (d) By ordinance the Authority shall, as soon as | ||||||
11 | practicable after the
effective date of this amendatory Act of | ||||||
12 | 1991, impose a tax
upon all persons engaged in the business of | ||||||
13 | renting automobiles in the
metropolitan area at the rate of 6% | ||||||
14 | of the gross
receipts from that business, except that no tax | ||||||
15 | shall be imposed on the
business of renting automobiles for use | ||||||
16 | as taxicabs or in livery service.
The tax imposed under this | ||||||
17 | subsection and all civil penalties that may be
assessed as an | ||||||
18 | incident to that tax shall be collected and enforced by the
| ||||||
19 | Illinois Department of Revenue. The certificate of | ||||||
20 | registration issued by
the Department to a retailer under the | ||||||
21 | Retailers' Occupation Tax Act or
under the Automobile Renting | ||||||
22 | Occupation and Use Tax Act shall permit that
person to engage | ||||||
23 | in a business that is taxable under any ordinance enacted
under | ||||||
24 | this subsection without registering separately with the | ||||||
25 | Department
under that ordinance or under this subsection. The | ||||||
26 | Department shall have
full power to administer and enforce this |
| |||||||
| |||||||
1 | subsection, to collect all taxes
and penalties due under this | ||||||
2 | subsection, to dispose of taxes and penalties
so collected in | ||||||
3 | the manner provided in this subsection, and to determine
all | ||||||
4 | rights to credit memoranda arising on account of the erroneous | ||||||
5 | payment
of tax or penalty under this subsection. In the | ||||||
6 | administration of and
compliance with this subsection, the | ||||||
7 | Department and persons who are subject
to this subsection shall | ||||||
8 | have the same rights, remedies, privileges,
immunities, | ||||||
9 | powers, and duties, be subject to the same conditions,
| ||||||
10 | restrictions, limitations, penalties, and definitions of | ||||||
11 | terms, and employ
the same modes of procedure as are prescribed | ||||||
12 | in Sections 2 and 3 (in
respect to all provisions of those | ||||||
13 | Sections other than the State rate of
tax; and in respect to | ||||||
14 | the provisions of the Retailers' Occupation Tax Act
referred to | ||||||
15 | in those Sections, except as to the disposition of taxes and
| ||||||
16 | penalties collected, except for the provision allowing | ||||||
17 | retailers a
deduction from the tax to cover certain costs, and | ||||||
18 | except that credit
memoranda issued under this subsection may | ||||||
19 | not be used to discharge any
State tax liability) of the | ||||||
20 | Automobile Renting Occupation and Use Tax Act,
as fully as if | ||||||
21 | provisions contained in those Sections of that Act were set
| ||||||
22 | forth in this subsection.
| ||||||
23 | Persons subject to any tax imposed under the authority | ||||||
24 | granted in
this subsection may reimburse themselves for their | ||||||
25 | tax liability under this
subsection by separately stating that | ||||||
26 | tax as an additional charge, which
charge may be stated in |
| |||||||
| |||||||
1 | combination, in a single amount, with State tax
that sellers | ||||||
2 | are required to collect under the Automobile Renting
Occupation | ||||||
3 | and Use Tax Act, pursuant to bracket schedules as the | ||||||
4 | Department
may prescribe.
| ||||||
5 | Whenever the Department determines that a refund should be | ||||||
6 | made under
this subsection to a claimant instead of issuing a | ||||||
7 | credit memorandum, the
Department shall notify the State | ||||||
8 | Comptroller, who shall cause a warrant to
be drawn for the | ||||||
9 | amount specified and to the person named in the
notification | ||||||
10 | from the Department. The refund shall be paid by the State
| ||||||
11 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
12 | trust fund
held by the State Treasurer as trustee for the | ||||||
13 | Authority.
| ||||||
14 | The Department shall forthwith pay over to the State | ||||||
15 | Treasurer, ex officio,
as trustee, all taxes and penalties | ||||||
16 | collected under this subsection for
deposit into a trust fund | ||||||
17 | held outside the State Treasury. On or before the
25th day of | ||||||
18 | each calendar month, the Department shall certify
to the | ||||||
19 | Comptroller the amounts to be paid under subsection (g) of this
| ||||||
20 | Section (not including credit memoranda) collected under this | ||||||
21 | subsection
during the second preceding calendar month by the | ||||||
22 | Department, less any
amount determined by the Department to be | ||||||
23 | necessary for payment of refunds.
Within 10 days after receipt | ||||||
24 | by the Comptroller of the Department's
certification, the | ||||||
25 | Comptroller shall cause the orders to be drawn for such
| ||||||
26 | amounts, and the Treasurer shall administer those amounts as |
| |||||||
| |||||||
1 | required in
subsection (g).
| ||||||
2 | Nothing in this subsection authorizes the Authority to | ||||||
3 | impose a tax upon
the privilege of engaging in any business | ||||||
4 | that under the Constitution of
the United States may not be | ||||||
5 | made the subject of taxation by this State.
| ||||||
6 | A certified copy of any ordinance imposing or discontinuing | ||||||
7 | a tax under
this subsection or effecting a change in the rate | ||||||
8 | of that tax shall be
filed with the Illinois Department of | ||||||
9 | Revenue, whereupon the Department
shall proceed to administer | ||||||
10 | and enforce this subsection on behalf of the
Authority as of | ||||||
11 | the first day of the third calendar month following the
date of | ||||||
12 | filing.
| ||||||
13 | (e) By ordinance the Authority shall, as soon as | ||||||
14 | practicable after the
effective date of this amendatory Act of | ||||||
15 | 1991, impose a tax upon the
privilege of using in the | ||||||
16 | metropolitan area an automobile that is rented
from a rentor | ||||||
17 | outside Illinois and is titled or registered with an agency
of | ||||||
18 | this State's government at a rate of 6% of the rental price of | ||||||
19 | that
automobile, except that no tax shall be imposed on the | ||||||
20 | privilege of using
automobiles rented for use as taxicabs or in | ||||||
21 | livery service. The tax shall
be collected from persons whose | ||||||
22 | Illinois address for titling or
registration purposes is given | ||||||
23 | as being in the metropolitan area. The tax
shall be collected | ||||||
24 | by the Department of Revenue for the Authority. The tax
must be | ||||||
25 | paid to the State or an exemption determination must be | ||||||
26 | obtained
from the Department of Revenue before the title or |
| |||||||
| |||||||
1 | certificate of
registration for the property may be issued. The | ||||||
2 | tax or proof of exemption
may be transmitted to the Department | ||||||
3 | by way of the State agency with which
or State officer with | ||||||
4 | whom the tangible personal property must be titled or
| ||||||
5 | registered if the Department and that agency or State officer | ||||||
6 | determine
that this procedure will expedite the processing of | ||||||
7 | applications for title
or registration.
| ||||||
8 | The Department shall have full power to administer and | ||||||
9 | enforce this
subsection, to collect all taxes, penalties, and | ||||||
10 | interest due under this
subsection, to dispose of taxes, | ||||||
11 | penalties, and interest so collected in
the manner provided in | ||||||
12 | this subsection, and to determine all rights to
credit | ||||||
13 | memoranda or refunds arising on account of the erroneous | ||||||
14 | payment of
tax, penalty, or interest under this subsection. In | ||||||
15 | the administration of
and compliance with this subsection, the | ||||||
16 | Department and persons who are
subject to this subsection shall | ||||||
17 | have the same rights, remedies,
privileges, immunities, | ||||||
18 | powers, and duties, be subject to the same
conditions, | ||||||
19 | restrictions, limitations, penalties, and definitions of | ||||||
20 | terms,
and employ the same modes of procedure as are prescribed | ||||||
21 | in Sections 2 and
4 (except provisions pertaining to the State | ||||||
22 | rate of tax; and in respect to
the provisions of the Use Tax | ||||||
23 | Act referred to in that Section, except
provisions concerning | ||||||
24 | collection or refunding of the tax by retailers,
except the | ||||||
25 | provisions of Section 19 pertaining to claims by retailers,
| ||||||
26 | except the last paragraph concerning refunds, and except that |
| |||||||
| |||||||
1 | credit
memoranda issued under this subsection may not be used | ||||||
2 | to discharge any
State tax liability) of the Automobile Renting | ||||||
3 | Occupation and Use Tax Act,
as fully as if provisions contained | ||||||
4 | in those Sections of that Act were set
forth in this | ||||||
5 | subsection.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under this
subsection to a claimant instead of issuing a | ||||||
8 | credit memorandum, the Department
shall notify the State | ||||||
9 | Comptroller, who shall cause a warrant to be drawn
for the | ||||||
10 | amount specified and to the person named in the notification
| ||||||
11 | from the Department. The refund shall be paid by the State | ||||||
12 | Treasurer out
of the Metropolitan Pier and Exposition Authority | ||||||
13 | trust fund held by the
State Treasurer as trustee for the | ||||||
14 | Authority.
| ||||||
15 | The Department shall forthwith pay over to the State | ||||||
16 | Treasurer, ex officio,
as trustee, all taxes, penalties, and | ||||||
17 | interest collected under this
subsection for deposit into a | ||||||
18 | trust fund held outside the State Treasury.
On or before the | ||||||
19 | 25th day of each calendar month, the Department shall
certify | ||||||
20 | to the State Comptroller the amounts to be paid under | ||||||
21 | subsection
(g) of this Section, which shall be the amounts (not | ||||||
22 | including credit
memoranda) collected under this subsection | ||||||
23 | during the second preceding
calendar month by the Department, | ||||||
24 | less any amounts determined by the
Department to be necessary | ||||||
25 | for payment of refunds. Within 10 days after
receipt by the | ||||||
26 | State Comptroller of the Department's certification, the
|
| |||||||
| |||||||
1 | Comptroller shall cause the orders to be drawn for such | ||||||
2 | amounts, and the
Treasurer shall administer those amounts as | ||||||
3 | required in subsection (g).
| ||||||
4 | A certified copy of any ordinance imposing or discontinuing | ||||||
5 | a tax or
effecting a change in the rate of that tax shall be | ||||||
6 | filed with the Illinois
Department of Revenue, whereupon the | ||||||
7 | Department shall proceed to administer
and enforce this | ||||||
8 | subsection on behalf of the Authority as of the first day
of | ||||||
9 | the third calendar month following the date of filing.
| ||||||
10 | (f) By ordinance the Authority shall, as soon as | ||||||
11 | practicable after the
effective date of this amendatory Act of | ||||||
12 | 1991, impose an occupation tax on all
persons, other than a | ||||||
13 | governmental agency, engaged in the business of
providing | ||||||
14 | ground transportation for hire to passengers in the | ||||||
15 | metropolitan
area at a rate of (i) $2 per taxi or livery | ||||||
16 | vehicle departure with
passengers for hire from commercial | ||||||
17 | service airports in the metropolitan
area, (ii) for each | ||||||
18 | departure with passengers for hire from a commercial
service | ||||||
19 | airport in the metropolitan area in a bus or van operated by a
| ||||||
20 | person other than a person described in item (iii): $9 per bus | ||||||
21 | or van with
a capacity of 1-12 passengers, $18 per bus or van | ||||||
22 | with a capacity of 13-24
passengers, and $27 per bus or van | ||||||
23 | with a capacity of over 24 passengers,
and (iii) for each | ||||||
24 | departure with passengers for hire from a commercial
service | ||||||
25 | airport in the metropolitan area in a bus or van operated by a
| ||||||
26 | person regulated by the Interstate Commerce Commission or |
| |||||||
| |||||||
1 | Illinois Commerce
Commission, operating scheduled service from | ||||||
2 | the airport, and charging fares on
a per passenger basis: $1 | ||||||
3 | per passenger for hire in each bus or van. The term
"commercial | ||||||
4 | service airports" means those airports receiving scheduled
| ||||||
5 | passenger service and enplaning more than 100,000 passengers | ||||||
6 | per year.
| ||||||
7 | In the ordinance imposing the tax, the Authority may | ||||||
8 | provide for the
administration and enforcement of the tax and | ||||||
9 | the collection of the tax
from persons subject to the tax as | ||||||
10 | the Authority determines to be necessary
or practicable for the | ||||||
11 | effective administration of the tax. The Authority
may enter | ||||||
12 | into agreements as it deems appropriate with any governmental
| ||||||
13 | agency providing for that agency to act as the Authority's | ||||||
14 | agent to
collect the tax.
| ||||||
15 | In the ordinance imposing the tax, the Authority may | ||||||
16 | designate a method or
methods for persons subject to the tax to | ||||||
17 | reimburse themselves for the tax
liability arising under the | ||||||
18 | ordinance (i) by separately stating the full
amount of the tax | ||||||
19 | liability as an additional charge to passengers departing
the | ||||||
20 | airports, (ii) by separately stating one-half of the tax | ||||||
21 | liability as
an additional charge to both passengers departing | ||||||
22 | from and to passengers
arriving at the airports, or (iii) by | ||||||
23 | some other method determined by the
Authority.
| ||||||
24 | All taxes, penalties, and interest collected under any | ||||||
25 | ordinance adopted
under this subsection, less any amounts | ||||||
26 | determined to be necessary for the
payment of refunds, shall be |
| |||||||
| |||||||
1 | paid forthwith to the State Treasurer, ex
officio, for deposit | ||||||
2 | into a trust fund held outside the State Treasury and
shall be | ||||||
3 | administered by the State Treasurer as provided in subsection | ||||||
4 | (g)
of this Section.
| ||||||
5 | (g) Amounts deposited from the proceeds of taxes imposed by | ||||||
6 | the
Authority under subsections (b), (c), (d), (e), and (f) of | ||||||
7 | this Section and
amounts deposited under Section 19 of the | ||||||
8 | Illinois Sports Facilities
Authority Act shall be held in a | ||||||
9 | trust fund outside the State Treasury and
shall be administered | ||||||
10 | by the Treasurer as follows: first, an amount
necessary for the | ||||||
11 | payment of refunds shall be retained in the trust fund;
second, | ||||||
12 | the balance of the proceeds deposited in the trust fund during
| ||||||
13 | fiscal year 1993 shall be retained in the trust fund during | ||||||
14 | that year and
thereafter shall be administered as a reserve to | ||||||
15 | fund the deposits
required in item "third"; third, beginning | ||||||
16 | July 20, 1993, and continuing
each month thereafter, provided | ||||||
17 | that the amount requested in the
annual certificate of the | ||||||
18 | Chairman of the Authority filed under Section 8.25f of
the | ||||||
19 | State Finance Act has been appropriated for payment to the | ||||||
20 | Authority,
1/8 of the amount derived from the calculation in | ||||||
21 | the parenthesis below, annual amount requested in that | ||||||
22 | certificate together with any
cumulative deficiencies in such | ||||||
23 | prior transfers, shall be transferred from the trust fund into | ||||||
24 | the
McCormick Place Expansion Project Fund in the State | ||||||
25 | Treasury until 100% of the
calculated amount requested in that | ||||||
26 | certificate plus any cumulative deficiencies in the
amounts |
| |||||||
| |||||||
1 | transferred into the McCormick Place Expansion Project Fund | ||||||
2 | under this
item "third", have been so transferred (the amount | ||||||
3 | to be transferred shall equal the amount requested in the | ||||||
4 | annual certificate, minus $31,700,000 reduced by the amount | ||||||
5 | certified by the Authority to the State Comptroller and State | ||||||
6 | Treasurer under Section 8.25 of the State Finance Act, as | ||||||
7 | amended, until the earlier of 2032 or the year in which the | ||||||
8 | amounts deposited in the trust fund under Section 13 of the Act | ||||||
9 | exceed $318,300,000, at which time the $31,700,000 amount shall | ||||||
10 | be reduced by one dollar for each dollar of the deposits in the | ||||||
11 | trust fund above $318,000,000 with respect to that year) ; | ||||||
12 | fourth, the balance shall be maintained
in the trust fund; | ||||||
13 | fifth, on July 20, 1994, and on July 20 of each year
thereafter | ||||||
14 | the Treasurer shall calculate for the previous fiscal year the
| ||||||
15 | surplus revenues in the trust fund and pay that amount to the | ||||||
16 | Authority.
"Surplus revenues" shall mean the difference | ||||||
17 | between the amount in the trust
fund on June 30 of the fiscal | ||||||
18 | year previous to the current fiscal year
(excluding amounts | ||||||
19 | retained for refunds under item "first") minus the amount
| ||||||
20 | deposited in the trust fund during fiscal year 1993 under item | ||||||
21 | "second". Moneys
received by the Authority under item "fifth" | ||||||
22 | may be used solely for the
purposes of paying debt service on | ||||||
23 | the bonds and notes issued by the Authority,
including early | ||||||
24 | redemption of those bonds or notes, and for the purposes of | ||||||
25 | repair, replacement, and improvement of
the grounds, | ||||||
26 | buildings, and facilities of
the Authority; provided that any |
| |||||||
| |||||||
1 | moneys in excess of
$50,000,000 held
by the Authority as of | ||||||
2 | June 30 in any fiscal year and received by the Authority
under | ||||||
3 | item "fifth" shall be used solely for paying the debt service | ||||||
4 | on or early
redemption of the Authority's bonds or notes. When | ||||||
5 | bonds and notes issued
under Section 13.2, or bonds or notes | ||||||
6 | issued to refund those bonds and notes,
are no longer | ||||||
7 | outstanding, the balance in the trust fund shall be paid to the
| ||||||
8 | Authority. It is the intention of the General Assembly in this | ||||||
9 | subsection (g) that no amounts shall be paid to the Authority | ||||||
10 | as surplus revenues until any cumulative deficiencies in | ||||||
11 | amounts transferred to the McCormick Place Expansion Project | ||||||
12 | Fund under item "third" have been satisfied.
| ||||||
13 | (h) The ordinances imposing the taxes authorized by this | ||||||
14 | Section shall
be repealed when bonds and notes issued under | ||||||
15 | Section 13.2 or bonds and
notes issued to refund those bonds | ||||||
16 | and notes are no longer outstanding.
| ||||||
17 | (Source: P.A. 90-612, eff. 7-8-98.)
| ||||||
18 | (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
| ||||||
19 | Sec. 13.2.
The McCormick Place Expansion Project Fund is | ||||||
20 | created in
the State Treasury. All moneys in the McCormick | ||||||
21 | Place Expansion Project
Fund are allocated to and shall be | ||||||
22 | appropriated and used only for the
purposes authorized by and | ||||||
23 | subject to the limitations and conditions of
this Section. | ||||||
24 | Those amounts may be appropriated by law to
the Authority
for | ||||||
25 | the purposes of paying the debt service requirements on all |
| |||||||
| |||||||
1 | bonds and
notes, including bonds and notes issued to refund or | ||||||
2 | advance
refund bonds and notes issued under this Section or | ||||||
3 | issued to refund or
advance refund bonds and notes otherwise | ||||||
4 | issued under this Act, (collectively
referred to as
"bonds") to | ||||||
5 | be issued by the Authority under this Section in an aggregate
| ||||||
6 | original principal amount (excluding the amount of any bonds | ||||||
7 | and
notes issued to refund or advance refund bonds or notes | ||||||
8 | issued under this
Section) not to exceed $2,800,000,000 | ||||||
9 | $2,107,000,000 for the purposes
of
carrying out and
performing | ||||||
10 | its duties and exercising its powers under this Act.
No bonds | ||||||
11 | issued to refund or advance refund bonds issued under this | ||||||
12 | Section may mature later than
40 years from the date of | ||||||
13 | issuance of the refunding or advance refunding bonds the | ||||||
14 | longest maturity date of
the series of bonds being refunded . | ||||||
15 | After the aggregate original principal
amount of
bonds | ||||||
16 | authorized in this Section has been issued, the
payment of any
| ||||||
17 | principal amount of such bonds does not authorize the issuance | ||||||
18 | of
additional bonds (except refunding bonds). The proceeds of | ||||||
19 | any bonds and notes issued within the increased authorization | ||||||
20 | provided by this amendatory Act of the 96th General Assembly | ||||||
21 | shall first be used by the Authority to pay any cumulative | ||||||
22 | deficiencies in transfers from preceding years under item | ||||||
23 | "third" in Section 13 (g) of the Act from the trust fund into | ||||||
24 | the McCormick Place Expansion Project Fund in the State | ||||||
25 | Treasury.
| ||||||
26 | On the first day of each month commencing after July 1, |
| |||||||
| |||||||
1 | 1993, amounts, if
any, on deposit in the McCormick Place | ||||||
2 | Expansion Project Fund shall,
subject to appropriation, be paid | ||||||
3 | in full to the Authority or, upon its
direction, to the trustee | ||||||
4 | or trustees for bondholders of bonds that by
their terms are | ||||||
5 | payable from the moneys received from the McCormick Place
| ||||||
6 | Expansion Project Fund, until an amount equal to 100% of the
| ||||||
7 | aggregate amount of the principal and interest in the fiscal | ||||||
8 | year,
including that pursuant to sinking fund requirements, has | ||||||
9 | been so paid and
deficiencies in reserves shall have been | ||||||
10 | remedied.
| ||||||
11 | The State of Illinois pledges to and agrees with the | ||||||
12 | holders of the bonds
of the Metropolitan Pier and Exposition | ||||||
13 | Authority issued under this
Section that the State will not | ||||||
14 | limit or alter the rights and powers vested
in the Authority by | ||||||
15 | this Act so as to impair the terms of any contract made
by the | ||||||
16 | Authority with those holders or in any way impair the rights | ||||||
17 | and
remedies of those holders until the bonds, together with | ||||||
18 | interest thereon,
interest on any unpaid installments of | ||||||
19 | interest, and all costs and
expenses in connection with any | ||||||
20 | action or proceedings by or on behalf of
those holders are | ||||||
21 | fully met and discharged; provided that any increase in
the Tax | ||||||
22 | Act Amounts specified in Section 3 of the Retailers' Occupation | ||||||
23 | Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service | ||||||
24 | Use Tax Act,
and Section 9 of the Service Occupation Tax Act | ||||||
25 | required to be deposited
into the Build Illinois Bond Account | ||||||
26 | in the Build Illinois Fund pursuant to
any law hereafter |
| |||||||
| |||||||
1 | enacted shall not be deemed to impair the rights of such
| ||||||
2 | holders so long as the increase does not result in the | ||||||
3 | aggregate debt
service payable in the current or any future | ||||||
4 | fiscal year of the State on
all bonds issued pursuant to the | ||||||
5 | Build Illinois Bond Act and the
Metropolitan Pier and | ||||||
6 | Exposition Authority Act and payable from tax
revenues | ||||||
7 | specified in Section 3 of the Retailers' Occupation Tax Act,
| ||||||
8 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||||||
9 | Act, and
Section 9 of the Service Occupation Tax Act exceeding | ||||||
10 | 33 1/3% of such tax
revenues for the most recently completed | ||||||
11 | fiscal year of the State at the
time of such increase. In | ||||||
12 | addition, the State pledges to and agrees with
the holders of | ||||||
13 | the bonds of the Authority issued under this Section that
the | ||||||
14 | State will not limit or alter the basis on which State funds | ||||||
15 | are to be
paid to the Authority as provided in this Act or the | ||||||
16 | use of those funds so
as to impair the terms of any such | ||||||
17 | contract; provided that any increase in
the Tax Act Amounts | ||||||
18 | specified in Section 3 of the Retailers' Occupation Tax
Act, | ||||||
19 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||||||
20 | Act,
and Section 9 of the Service Occupation Tax Act required | ||||||
21 | to be deposited
into the Build Illinois Bond Account in the | ||||||
22 | Build Illinois Fund pursuant to
any law hereafter enacted shall | ||||||
23 | not be deemed to impair the terms of any
such contract so long | ||||||
24 | as the increase does not result in the aggregate debt
service | ||||||
25 | payable in the current or any future fiscal year of the State | ||||||
26 | on
all bonds issued pursuant to the Build Illinois Bond Act and |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | the
Metropolitan Pier and Exposition Authority Act and payable | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | from tax
revenues specified in Section 3 of the Retailers' | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | the Service Use Tax Act, and
Section 9 of the Service | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Occupation Tax Act exceeding 33 1/3% of such tax
revenues for | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | the most recently completed fiscal year of the State at the
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | time of such increase. The Authority is authorized to include | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | these pledges
and agreements with the State in any contract | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | with the holders of bonds
issued under this Section.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | The State shall not be liable on bonds of the Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | issued under this
Section those bonds shall not be a debt of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | the State, and this Act shall
not be construed as a guarantee | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | by the State of the debts of the Authority.
The bonds shall | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | contain a statement to this effect on the face of the bonds.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | (Source: P.A. 91-101, eff. 7-12-99; 92-208, eff. 8-2-01.)
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | Section 99. Effective date. This Act takes effect upon | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | becoming law.
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