Sen. John J. Cullerton
Filed: 5/6/2010
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1 | AMENDMENT TO HOUSE BILL 4976
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2 | AMENDMENT NO. ______. Amend House Bill 4976, AS AMENDED, by | ||||||
3 | replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 3. The Department of Commerce and Economic | ||||||
6 | Opportunity Law of the
Civil Administrative Code of Illinois is | ||||||
7 | amended by changing Section 605-725 as follows: | ||||||
8 | (20 ILCS 605/605-725) | ||||||
9 | Sec. 605-725. Incentive grants for the Metropolitan Pier | ||||||
10 | and Exposition Authority. The Department and the Metropolitan | ||||||
11 | Pier and Exposition Authority may enter into grant agreements | ||||||
12 | to reimburse the Authority for incentives awarded by the | ||||||
13 | Authority to attract large conventions, meetings, and trade | ||||||
14 | shows to its facilities. The Department may reimburse the | ||||||
15 | Authority only for incentives provided in consultation with the | ||||||
16 | Chicago Convention and Tourism Bureau for conventions, |
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1 | meetings, or trade shows that (i) the Authority certifies have | ||||||
2 | registered attendance in excess of 5,000 individuals or in | ||||||
3 | excess of 10,000 individuals , as appropriate , (ii) but for the | ||||||
4 | incentive, would not have used the facilities of the Authority, | ||||||
5 | (iii) have been approved by the Chief Executive Officer of the | ||||||
6 | Authority and the Chairman of the Authority at the time of the | ||||||
7 | incentive, and (iv) have been approved by the Department. | ||||||
8 | Reimbursements shall be made from amounts appropriated to the | ||||||
9 | Department from the Metropolitan Pier and Exposition Authority | ||||||
10 | Incentive Fund for those purposes. Reimbursements shall not | ||||||
11 | exceed $20,000,000 $10,000,000 annually. In no case shall more | ||||||
12 | than $10,000,000 be used in any one year to reimburse | ||||||
13 | incentives granted conventions, meetings, or trade shows with a | ||||||
14 | registered attendance of more than 5,000 and less than 10,000. | ||||||
15 | No later than February 15 of each year, the Chairman of the | ||||||
16 | Metropolitan Pier and Exposition Authority shall certify to the | ||||||
17 | Department, the State Comptroller, and the State Treasurer the | ||||||
18 | amounts provided during the previous calendar year as | ||||||
19 | incentives for conventions, meetings, or trade shows that (i) | ||||||
20 | have been approved by the Authority and the Department, (ii) | ||||||
21 | demonstrate registered attendance in excess of 5,000 | ||||||
22 | individuals or in excess of 10,000 individuals , as appropriate , | ||||||
23 | and (iii) but for the incentive, would not have used the | ||||||
24 | facilities of the Authority for the convention, meeting, or | ||||||
25 | trade show. The Department may audit the accuracy of the | ||||||
26 | certification. |
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1 | (Source: P.A. 96-739, eff. 1-1-10.) | ||||||||||||||||
2 | Section 5. The State Finance Act is amended by changing | ||||||||||||||||
3 | Section 8.25f and by adding Section 5.777 as follows: | ||||||||||||||||
4 | (30 ILCS 105/5.777 new) | ||||||||||||||||
5 | Sec. 5.777. The Convention Center Support Fund. | ||||||||||||||||
6 | (30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f) | ||||||||||||||||
7 | Sec. 8.25f. McCormick Place Expansion Project Fund. | ||||||||||||||||
8 | (a) Deposits. The following amounts shall be deposited into | ||||||||||||||||
9 | the
McCormick Place Expansion Project Fund in the State | ||||||||||||||||
10 | Treasury: (i) the
moneys required to be deposited into the Fund | ||||||||||||||||
11 | under Section 9 of the Use
Tax Act, Section 9 of the Service | ||||||||||||||||
12 | Occupation Tax Act, Section 9 of the
Service Use Tax Act, and | ||||||||||||||||
13 | Section 3 of the Retailers' Occupation Tax Act and
(ii) the | ||||||||||||||||
14 | moneys required to be deposited into the Fund under subsection | ||||||||||||||||
15 | (g) of Section 13 of
the Metropolitan Pier and Exposition | ||||||||||||||||
16 | Authority Act. Notwithstanding the
foregoing, the maximum | ||||||||||||||||
17 | amount that may be deposited into the McCormick
Place Expansion | ||||||||||||||||
18 | Project Fund from item (i) shall not exceed the Total Deposit | ||||||||||||||||
19 | following
amounts with respect to the following fiscal years: | ||||||||||||||||
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20 | Provided that all amounts deposited in the Fund and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | requested in the
Authority's certificate have been paid to the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Authority, all amounts
remaining in the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Expansion Project Fund on the last day of
any month shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | transferred to the General Revenue Fund. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | (b) Authority certificate. Beginning with fiscal year 1994 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | and
continuing for each fiscal year thereafter, the Chairman of |
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1 | the
Metropolitan Pier and Exposition Authority shall annually | ||||||
2 | certify to the
State Comptroller and the State Treasurer the | ||||||
3 | amount necessary and
required, during the fiscal year with | ||||||
4 | respect to which the certification is
made, to pay the debt | ||||||
5 | service requirements (including amounts to be paid
with respect | ||||||
6 | to arrangements to provide additional security or liquidity)
on | ||||||
7 | all outstanding bonds and notes, including refunding bonds,
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8 | (collectively referred to as "bonds") in an amount issued by | ||||||
9 | the Authority
pursuant to Section 13.2 of the Metropolitan Pier | ||||||
10 | and Exposition Authority
Act. The certificate may be amended | ||||||
11 | from time to time as necessary. | ||||||
12 | (Source: P.A. 91-101, eff. 7-12-99; 92-208, eff. 8-2-01.) | ||||||
13 | Section 10. The Use Tax Act is amended by changing Section | ||||||
14 | 9 as follows: | ||||||
15 | (35 ILCS 105/9) (from Ch. 120, par. 439.9) | ||||||
16 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
17 | and
trailers that are required to be registered with an agency | ||||||
18 | of this State,
each retailer
required or authorized to collect | ||||||
19 | the tax imposed by this Act shall pay
to the Department the | ||||||
20 | amount of such tax (except as otherwise provided)
at the time | ||||||
21 | when he is required to file his return for the period during
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22 | which such tax was collected, less a discount of 2.1% prior to
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23 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
24 | per calendar
year, whichever is greater, which is allowed to |
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1 | reimburse the retailer
for expenses incurred in collecting the | ||||||
2 | tax, keeping records, preparing
and filing returns, remitting | ||||||
3 | the tax and supplying data to the
Department on request. In the | ||||||
4 | case of retailers who report and pay the
tax on a transaction | ||||||
5 | by transaction basis, as provided in this Section,
such | ||||||
6 | discount shall be taken with each such tax remittance instead | ||||||
7 | of
when such retailer files his periodic return. A retailer | ||||||
8 | need not remit
that part of any tax collected by him to the | ||||||
9 | extent that he is required
to remit and does remit the tax | ||||||
10 | imposed by the Retailers' Occupation
Tax Act, with respect to | ||||||
11 | the sale of the same property. | ||||||
12 | Where such tangible personal property is sold under a | ||||||
13 | conditional
sales contract, or under any other form of sale | ||||||
14 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
15 | extended beyond the close of
the period for which the return is | ||||||
16 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
17 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
18 | to be registered with an agency of this State),
may collect for | ||||||
19 | each
tax return period, only the tax applicable to that part of | ||||||
20 | the selling
price actually received during such tax return | ||||||
21 | period. | ||||||
22 | Except as provided in this Section, on or before the | ||||||
23 | twentieth day of each
calendar month, such retailer shall file | ||||||
24 | a return for the preceding
calendar month. Such return shall be | ||||||
25 | filed on forms prescribed by the
Department and shall furnish | ||||||
26 | such information as the Department may
reasonably require. |
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1 | The Department may require returns to be filed on a | ||||||
2 | quarterly basis.
If so required, a return for each calendar | ||||||
3 | quarter shall be filed on or
before the twentieth day of the | ||||||
4 | calendar month following the end of such
calendar quarter. The | ||||||
5 | taxpayer shall also file a return with the
Department for each | ||||||
6 | of the first two months of each calendar quarter, on or
before | ||||||
7 | the twentieth day of the following calendar month, stating: | ||||||
8 | 1. The name of the seller; | ||||||
9 | 2. The address of the principal place of business from | ||||||
10 | which he engages
in the business of selling tangible | ||||||
11 | personal property at retail in this State; | ||||||
12 | 3. The total amount of taxable receipts received by him | ||||||
13 | during the
preceding calendar month from sales of tangible | ||||||
14 | personal property by him
during such preceding calendar | ||||||
15 | month, including receipts from charge and
time sales, but | ||||||
16 | less all deductions allowed by law; | ||||||
17 | 4. The amount of credit provided in Section 2d of this | ||||||
18 | Act; | ||||||
19 | 5. The amount of tax due; | ||||||
20 | 5-5. The signature of the taxpayer; and | ||||||
21 | 6. Such other reasonable information as the Department | ||||||
22 | may
require. | ||||||
23 | If a taxpayer fails to sign a return within 30 days after | ||||||
24 | the proper notice
and demand for signature by the Department, | ||||||
25 | the return shall be considered
valid and any amount shown to be | ||||||
26 | due on the return shall be deemed assessed. |
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1 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
2 | monthly tax
liability of $150,000 or more shall make all | ||||||
3 | payments required by rules of the
Department by electronic | ||||||
4 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
5 | an average monthly tax liability of $100,000 or more shall make | ||||||
6 | all
payments required by rules of the Department by electronic | ||||||
7 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
8 | an average monthly tax liability
of $50,000 or more shall make | ||||||
9 | all payments required by rules of the Department
by electronic | ||||||
10 | funds transfer. Beginning October 1, 2000, a taxpayer who has
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11 | an annual tax liability of $200,000 or more shall make all | ||||||
12 | payments required by
rules of the Department by electronic | ||||||
13 | funds transfer. The term "annual tax
liability" shall be the | ||||||
14 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
15 | other State and local occupation and use tax laws administered | ||||||
16 | by the
Department, for the immediately preceding calendar year. | ||||||
17 | The term "average
monthly tax liability" means
the sum of the | ||||||
18 | taxpayer's liabilities under this Act, and under all other | ||||||
19 | State
and local occupation and use tax laws administered by the | ||||||
20 | Department, for the
immediately preceding calendar year | ||||||
21 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
22 | a tax liability in the
amount set forth in subsection (b) of | ||||||
23 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
24 | all payments required by rules of the Department by
electronic | ||||||
25 | funds transfer. | ||||||
26 | Before August 1 of each year beginning in 1993, the |
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1 | Department shall notify
all taxpayers required to make payments | ||||||
2 | by electronic funds transfer. All
taxpayers required to make | ||||||
3 | payments by electronic funds transfer shall make
those payments | ||||||
4 | for a minimum of one year beginning on October 1. | ||||||
5 | Any taxpayer not required to make payments by electronic | ||||||
6 | funds transfer may
make payments by electronic funds transfer | ||||||
7 | with the permission of the
Department. | ||||||
8 | All taxpayers required to make payment by electronic funds | ||||||
9 | transfer and any
taxpayers authorized to voluntarily make | ||||||
10 | payments by electronic funds transfer
shall make those payments | ||||||
11 | in the manner authorized by the Department. | ||||||
12 | The Department shall adopt such rules as are necessary to | ||||||
13 | effectuate a
program of electronic funds transfer and the | ||||||
14 | requirements of this Section. | ||||||
15 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
16 | tax liability
to the Department
under this Act, the Retailers' | ||||||
17 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
18 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
19 | calendar quarters, he shall file a return with the
Department | ||||||
20 | each month by the 20th day of the month next following the | ||||||
21 | month
during which such tax liability is incurred and shall | ||||||
22 | make payments to the
Department on or before the 7th, 15th, | ||||||
23 | 22nd and last day of the month
during which such liability is | ||||||
24 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
25 | average monthly tax liability
to the Department under this Act, | ||||||
26 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax |
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1 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
2 | preceding 4 complete calendar quarters, he shall file a return | ||||||
3 | with
the Department each month by the 20th day of the month | ||||||
4 | next following the month
during which such tax liability is | ||||||
5 | incurred and shall make payment to the
Department on or before | ||||||
6 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
7 | liability is incurred.
If the month during which such tax
| ||||||
8 | liability is incurred began prior to January 1, 1985, each | ||||||
9 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
10 | actual liability for the month or an amount set by the | ||||||
11 | Department not to
exceed 1/4 of the average monthly liability | ||||||
12 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
13 | calendar quarters (excluding the
month of highest liability and | ||||||
14 | the month of lowest liability in such 4
quarter period). If the | ||||||
15 | month during which such tax liability is incurred
begins on or | ||||||
16 | after January 1, 1985, and prior to January 1, 1987, each
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17 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
18 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
19 | liability for the same calendar
month of the preceding year. If | ||||||
20 | the month during which such tax liability
is incurred begins on | ||||||
21 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
22 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
23 | actual liability for the month or 26.25% of the taxpayer's | ||||||
24 | liability for
the same calendar month of the preceding year. If | ||||||
25 | the month during which such
tax liability is incurred begins on | ||||||
26 | or after January 1, 1988, and prior to
January 1, 1989,
or |
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1 | begins on or after January 1, 1996, each payment shall be in an | ||||||
2 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
3 | the month or 25% of the
taxpayer's liability for the same | ||||||
4 | calendar month of the preceding year. If the
month during which | ||||||
5 | such tax liability is incurred begins on or after January 1,
| ||||||
6 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
7 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
8 | the month or 25% of the taxpayer's
liability for the same | ||||||
9 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
10 | actual liability for the quarter monthly reporting period. The
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11 | amount of such quarter monthly payments shall be credited | ||||||
12 | against the final tax
liability
of the taxpayer's return for | ||||||
13 | that month. Before October 1, 2000, once
applicable, the | ||||||
14 | requirement
of the making of quarter monthly payments to the | ||||||
15 | Department shall continue
until such taxpayer's average | ||||||
16 | monthly liability to the Department during
the preceding 4 | ||||||
17 | complete calendar quarters (excluding the month of highest
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18 | liability and the month of lowest liability) is less than
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19 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
20 | the Department as computed for
each calendar quarter of the 4 | ||||||
21 | preceding complete calendar quarter period
is less than | ||||||
22 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
23 | substantial change in the taxpayer's business has occurred | ||||||
24 | which causes
the taxpayer to anticipate that his average | ||||||
25 | monthly tax liability for the
reasonably foreseeable future | ||||||
26 | will fall below the $10,000 threshold
stated above, then
such |
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1 | taxpayer
may petition the Department for change in such | ||||||
2 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
3 | applicable, the requirement of the making
of quarter monthly | ||||||
4 | payments to the Department shall continue until such
taxpayer's | ||||||
5 | average monthly liability to the Department during the | ||||||
6 | preceding 4
complete calendar quarters (excluding the month of | ||||||
7 | highest liability and the
month of lowest liability) is less | ||||||
8 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
9 | to the Department as computed for each calendar
quarter of the | ||||||
10 | 4 preceding complete calendar quarter period is less than
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11 | $20,000. However, if a taxpayer can show the Department that a | ||||||
12 | substantial
change in the taxpayer's business has occurred | ||||||
13 | which causes the taxpayer to
anticipate that his average | ||||||
14 | monthly tax liability for the reasonably
foreseeable future | ||||||
15 | will fall below the $20,000 threshold stated above, then
such | ||||||
16 | taxpayer may petition the Department for a change in such | ||||||
17 | taxpayer's
reporting status.
The Department shall change such | ||||||
18 | taxpayer's reporting status unless it
finds that such change is | ||||||
19 | seasonal in nature and not likely to be long
term. If any such | ||||||
20 | quarter monthly payment is not paid at the time or in
the | ||||||
21 | amount required by this Section, then the taxpayer shall be | ||||||
22 | liable for
penalties and interest on
the difference between the | ||||||
23 | minimum amount due and the amount of such
quarter monthly | ||||||
24 | payment actually and timely paid, except insofar as the
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25 | taxpayer has previously made payments for that month to the | ||||||
26 | Department in
excess of the minimum payments previously due as |
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1 | provided in this Section.
The Department shall make reasonable | ||||||
2 | rules and regulations to govern the
quarter monthly payment | ||||||
3 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
4 | on other than a calendar monthly basis. | ||||||
5 | If any such payment provided for in this Section exceeds | ||||||
6 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
7 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
8 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
9 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
10 | no later than 30 days after the date of payment, which
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11 | memorandum may be submitted by the taxpayer to the Department | ||||||
12 | in payment of
tax liability subsequently to be remitted by the | ||||||
13 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
14 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
15 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
16 | in accordance with reasonable rules and regulations to
be | ||||||
17 | prescribed by the Department, except that if such excess | ||||||
18 | payment is
shown on an original monthly return and is made | ||||||
19 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
20 | unless requested by the taxpayer. If no
such request is made, | ||||||
21 | the taxpayer may credit such excess payment against
tax | ||||||
22 | liability subsequently to be remitted by the taxpayer to the | ||||||
23 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
24 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
25 | accordance with reasonable rules and
regulations prescribed by | ||||||
26 | the Department. If the Department subsequently
determines that |
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1 | all or any part of the credit taken was not actually due to
the | ||||||
2 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
3 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
4 | credit taken and
that actually due, and the taxpayer shall be | ||||||
5 | liable for penalties and
interest on such difference. | ||||||
6 | If the retailer is otherwise required to file a monthly | ||||||
7 | return and if the
retailer's average monthly tax liability to | ||||||
8 | the Department
does not exceed $200, the Department may | ||||||
9 | authorize his returns to be
filed on a quarter annual basis, | ||||||
10 | with the return for January, February,
and March of a given | ||||||
11 | year being due by April 20 of such year; with the
return for | ||||||
12 | April, May and June of a given year being due by July 20 of
such | ||||||
13 | year; with the return for July, August and September of a given
| ||||||
14 | year being due by October 20 of such year, and with the return | ||||||
15 | for
October, November and December of a given year being due by | ||||||
16 | January 20
of the following year. | ||||||
17 | If the retailer is otherwise required to file a monthly or | ||||||
18 | quarterly
return and if the retailer's average monthly tax | ||||||
19 | liability to the
Department does not exceed $50, the Department | ||||||
20 | may authorize his returns to
be filed on an annual basis, with | ||||||
21 | the return for a given year being due by
January 20 of the | ||||||
22 | following year. | ||||||
23 | Such quarter annual and annual returns, as to form and | ||||||
24 | substance,
shall be subject to the same requirements as monthly | ||||||
25 | returns. | ||||||
26 | Notwithstanding any other provision in this Act concerning |
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1 | the time
within which a retailer may file his return, in the | ||||||
2 | case of any retailer
who ceases to engage in a kind of business | ||||||
3 | which makes him responsible
for filing returns under this Act, | ||||||
4 | such retailer shall file a final
return under this Act with the | ||||||
5 | Department not more than one month after
discontinuing such | ||||||
6 | business. | ||||||
7 | In addition, with respect to motor vehicles, watercraft,
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8 | aircraft, and trailers that are required to be registered with | ||||||
9 | an agency of
this State, every
retailer selling this kind of | ||||||
10 | tangible personal property shall file,
with the Department, | ||||||
11 | upon a form to be prescribed and supplied by the
Department, a | ||||||
12 | separate return for each such item of tangible personal
| ||||||
13 | property which the retailer sells, except that if, in the same
| ||||||
14 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
15 | vehicles or
trailers transfers more than
one aircraft, | ||||||
16 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
17 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
18 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
19 | vehicles, or trailers
transfers more than one aircraft, | ||||||
20 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
21 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
22 | Act, then
that seller may report the transfer of all the
| ||||||
23 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
24 | that transaction to the Department on the same
uniform
| ||||||
25 | invoice-transaction reporting return form.
For purposes of | ||||||
26 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 |
| |||||||
| |||||||
1 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
2 | and Safety Act,
a
personal watercraft, or any boat equipped | ||||||
3 | with an inboard motor. | ||||||
4 | The transaction reporting return in the case of motor | ||||||
5 | vehicles
or trailers that are required to be registered with an | ||||||
6 | agency of this
State, shall
be the same document as the Uniform | ||||||
7 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
8 | Code and must show the name and address of the
seller; the name | ||||||
9 | and address of the purchaser; the amount of the selling
price | ||||||
10 | including the amount allowed by the retailer for traded-in
| ||||||
11 | property, if any; the amount allowed by the retailer for the | ||||||
12 | traded-in
tangible personal property, if any, to the extent to | ||||||
13 | which Section 2 of
this Act allows an exemption for the value | ||||||
14 | of traded-in property; the
balance payable after deducting such | ||||||
15 | trade-in allowance from the total
selling price; the amount of | ||||||
16 | tax due from the retailer with respect to
such transaction; the | ||||||
17 | amount of tax collected from the purchaser by the
retailer on | ||||||
18 | such transaction (or satisfactory evidence that such tax is
not | ||||||
19 | due in that particular instance, if that is claimed to be the | ||||||
20 | fact);
the place and date of the sale; a sufficient | ||||||
21 | identification of the
property sold; such other information as | ||||||
22 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
23 | such other information as the Department
may reasonably | ||||||
24 | require. | ||||||
25 | The transaction reporting return in the case of watercraft
| ||||||
26 | and aircraft must show
the name and address of the seller; the |
| |||||||
| |||||||
1 | name and address of the
purchaser; the amount of the selling | ||||||
2 | price including the amount allowed
by the retailer for | ||||||
3 | traded-in property, if any; the amount allowed by
the retailer | ||||||
4 | for the traded-in tangible personal property, if any, to
the | ||||||
5 | extent to which Section 2 of this Act allows an exemption for | ||||||
6 | the
value of traded-in property; the balance payable after | ||||||
7 | deducting such
trade-in allowance from the total selling price; | ||||||
8 | the amount of tax due
from the retailer with respect to such | ||||||
9 | transaction; the amount of tax
collected from the purchaser by | ||||||
10 | the retailer on such transaction (or
satisfactory evidence that | ||||||
11 | such tax is not due in that particular
instance, if that is | ||||||
12 | claimed to be the fact); the place and date of the
sale, a | ||||||
13 | sufficient identification of the property sold, and such other
| ||||||
14 | information as the Department may reasonably require. | ||||||
15 | Such transaction reporting return shall be filed not later | ||||||
16 | than 20
days after the date of delivery of the item that is | ||||||
17 | being sold, but may
be filed by the retailer at any time sooner | ||||||
18 | than that if he chooses to
do so. The transaction reporting | ||||||
19 | return and tax remittance or proof of
exemption from the tax | ||||||
20 | that is imposed by this Act may be transmitted to
the | ||||||
21 | Department by way of the State agency with which, or State | ||||||
22 | officer
with whom, the tangible personal property must be | ||||||
23 | titled or registered
(if titling or registration is required) | ||||||
24 | if the Department and such
agency or State officer determine | ||||||
25 | that this procedure will expedite the
processing of | ||||||
26 | applications for title or registration. |
| |||||||
| |||||||
1 | With each such transaction reporting return, the retailer | ||||||
2 | shall remit
the proper amount of tax due (or shall submit | ||||||
3 | satisfactory evidence that
the sale is not taxable if that is | ||||||
4 | the case), to the Department or its
agents, whereupon the | ||||||
5 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
6 | (or a certificate of exemption if the Department is
satisfied | ||||||
7 | that the particular sale is tax exempt) which such purchaser
| ||||||
8 | may submit to the agency with which, or State officer with | ||||||
9 | whom, he must
title or register the tangible personal property | ||||||
10 | that is involved (if
titling or registration is required) in | ||||||
11 | support of such purchaser's
application for an Illinois | ||||||
12 | certificate or other evidence of title or
registration to such | ||||||
13 | tangible personal property. | ||||||
14 | No retailer's failure or refusal to remit tax under this | ||||||
15 | Act
precludes a user, who has paid the proper tax to the | ||||||
16 | retailer, from
obtaining his certificate of title or other | ||||||
17 | evidence of title or
registration (if titling or registration | ||||||
18 | is required) upon satisfying
the Department that such user has | ||||||
19 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
20 | Department shall adopt appropriate rules to carry out
the | ||||||
21 | mandate of this paragraph. | ||||||
22 | If the user who would otherwise pay tax to the retailer | ||||||
23 | wants the
transaction reporting return filed and the payment of | ||||||
24 | tax or proof of
exemption made to the Department before the | ||||||
25 | retailer is willing to take
these actions and such user has not | ||||||
26 | paid the tax to the retailer, such
user may certify to the fact |
| |||||||
| |||||||
1 | of such delay by the retailer, and may
(upon the Department | ||||||
2 | being satisfied of the truth of such certification)
transmit | ||||||
3 | the information required by the transaction reporting return
| ||||||
4 | and the remittance for tax or proof of exemption directly to | ||||||
5 | the
Department and obtain his tax receipt or exemption | ||||||
6 | determination, in
which event the transaction reporting return | ||||||
7 | and tax remittance (if a
tax payment was required) shall be | ||||||
8 | credited by the Department to the
proper retailer's account | ||||||
9 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
10 | provided for in this Section being allowed. When the user pays
| ||||||
11 | the tax directly to the Department, he shall pay the tax in the | ||||||
12 | same
amount and in the same form in which it would be remitted | ||||||
13 | if the tax had
been remitted to the Department by the retailer. | ||||||
14 | Where a retailer collects the tax with respect to the | ||||||
15 | selling price
of tangible personal property which he sells and | ||||||
16 | the purchaser
thereafter returns such tangible personal | ||||||
17 | property and the retailer
refunds the selling price thereof to | ||||||
18 | the purchaser, such retailer shall
also refund, to the | ||||||
19 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
20 | his return for the period in which he refunds such tax to
the | ||||||
21 | purchaser, the retailer may deduct the amount of the tax so | ||||||
22 | refunded
by him to the purchaser from any other use tax which | ||||||
23 | such retailer may
be required to pay or remit to the | ||||||
24 | Department, as shown by such return,
if the amount of the tax | ||||||
25 | to be deducted was previously remitted to the
Department by | ||||||
26 | such retailer. If the retailer has not previously
remitted the |
| |||||||
| |||||||
1 | amount of such tax to the Department, he is entitled to no
| ||||||
2 | deduction under this Act upon refunding such tax to the | ||||||
3 | purchaser. | ||||||
4 | Any retailer filing a return under this Section shall also | ||||||
5 | include
(for the purpose of paying tax thereon) the total tax | ||||||
6 | covered by such
return upon the selling price of tangible | ||||||
7 | personal property purchased by
him at retail from a retailer, | ||||||
8 | but as to which the tax imposed by this
Act was not collected | ||||||
9 | from the retailer filing such return, and such
retailer shall | ||||||
10 | remit the amount of such tax to the Department when
filing such | ||||||
11 | return. | ||||||
12 | If experience indicates such action to be practicable, the | ||||||
13 | Department
may prescribe and furnish a combination or joint | ||||||
14 | return which will
enable retailers, who are required to file | ||||||
15 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
16 | Act, to furnish all the return
information required by both | ||||||
17 | Acts on the one form. | ||||||
18 | Where the retailer has more than one business registered | ||||||
19 | with the
Department under separate registration under this Act, | ||||||
20 | such retailer may
not file each return that is due as a single | ||||||
21 | return covering all such
registered businesses, but shall file | ||||||
22 | separate returns for each such
registered business. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
25 | fund in the State Treasury
which is hereby created, the net | ||||||
26 | revenue realized for the preceding month
from the 1% tax on |
| |||||||
| |||||||
1 | sales of food for human consumption which is to be
consumed off | ||||||
2 | the premises where it is sold (other than alcoholic beverages,
| ||||||
3 | soft 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 4% of the | ||||||
9 | net revenue realized
for the preceding month from the 6.25% | ||||||
10 | general rate
on the selling price of tangible personal property | ||||||
11 | which is purchased
outside Illinois at retail from a retailer | ||||||
12 | and which is titled or
registered by an agency of this State's | ||||||
13 | government. | ||||||
14 | Beginning January 1, 1990, each month the Department shall | ||||||
15 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
16 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
17 | the preceding month from the 6.25% general rate on the selling
| ||||||
18 | price of tangible personal property, other than tangible | ||||||
19 | personal property
which is purchased outside Illinois at retail | ||||||
20 | from a retailer and which is
titled or registered by an agency | ||||||
21 | 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 January 1, 1990, each month the Department shall |
| |||||||
| |||||||
1 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
2 | realized for the
preceding month from the 6.25% general rate on | ||||||
3 | the selling price of
tangible personal property which is | ||||||
4 | purchased outside Illinois at retail
from a retailer and which | ||||||
5 | is titled or registered by an agency of this
State's | ||||||
6 | government. | ||||||
7 | Beginning October 1, 2009, each month the Department shall | ||||||
8 | pay into the Capital Projects Fund an amount that is equal to | ||||||
9 | an amount estimated by the Department to represent 80% of the | ||||||
10 | net revenue realized for the preceding month from the sale of | ||||||
11 | candy, grooming and hygiene products, and soft drinks that had | ||||||
12 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
13 | is now taxed at 6.25%. | ||||||
14 | Of the remainder of the moneys received by the Department | ||||||
15 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
16 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
17 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
18 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
19 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
20 | may be, of the
moneys received by the Department and required | ||||||
21 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
22 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
23 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
24 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
25 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
26 | may be, of moneys being hereinafter called the "Tax Act |
| |||||||
| |||||||
1 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
2 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
3 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
4 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
5 | difference shall be immediately paid into the Build
Illinois | ||||||
6 | Fund from other moneys received by the Department pursuant to | ||||||
7 | the
Tax Acts; and further provided, that if on the last | ||||||
8 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
9 | required to be deposited into the
Build Illinois Bond Account | ||||||
10 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
11 | transferred during such month to the Build Illinois Fund
from | ||||||
12 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
13 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
14 | the difference
shall be immediately paid into the Build | ||||||
15 | Illinois Fund from other moneys
received by the Department | ||||||
16 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
17 | event shall the payments required under the
preceding proviso | ||||||
18 | result in aggregate payments into the Build Illinois Fund
| ||||||
19 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
20 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
21 | Specified Amount for such
fiscal year; and, further provided, | ||||||
22 | that the amounts payable into the Build
Illinois Fund under | ||||||
23 | this clause (b) shall be payable only until such time
as the | ||||||
24 | aggregate amount on deposit under each trust
indenture securing | ||||||
25 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
26 | Bond Act is sufficient, taking into account any future |
| |||||||
| |||||||
1 | investment
income, to fully provide, in accordance with such | ||||||
2 | indenture, for the
defeasance of or the payment of the | ||||||
3 | principal of, premium, if any, and
interest on the Bonds | ||||||
4 | secured by such indenture and on any Bonds expected
to be | ||||||
5 | issued thereafter and all fees and costs payable with respect | ||||||
6 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
7 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
8 | the last
business day of any month in which Bonds are | ||||||
9 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
10 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
11 | Account in the Build Illinois Fund in such month
shall be less | ||||||
12 | than the amount required to be transferred in such month from
| ||||||
13 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
14 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
15 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
16 | shall be immediately paid
from other moneys received by the | ||||||
17 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
18 | provided, however, that any amounts paid to the
Build Illinois | ||||||
19 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
20 | deemed to constitute payments pursuant to clause (b) of the | ||||||
21 | preceding
sentence and shall reduce the amount otherwise | ||||||
22 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
23 | preceding sentence. The moneys received by
the Department | ||||||
24 | pursuant to this Act and required to be deposited into the
| ||||||
25 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
26 | set forth
in Section 12 of the Build Illinois Bond Act. |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||
12 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||
13 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||
15 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||
16 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||
17 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||
18 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||
19 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||
20 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||
21 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||
22 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||
23 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||
25 | and the
McCormick Place Expansion Project Fund pursuant to the | |||||||||||||||||||||||||||||||||||||||||||||||||||
26 | preceding paragraphs or
in any amendments thereto
hereafter |
| |||||||
| |||||||
1 | enacted,
beginning July 1, 1993, the Department shall each | ||||||
2 | month pay into the Illinois
Tax Increment Fund 0.27% of 80% of | ||||||
3 | the net revenue realized for the preceding
month from the 6.25% | ||||||
4 | general rate on the selling price of tangible personal
| ||||||
5 | property. | ||||||
6 | Subject to payment of amounts into the Build Illinois Fund | ||||||
7 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
8 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
9 | enacted, beginning with the receipt of the first
report of | ||||||
10 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
11 | period, the Department shall each month pay into the Energy | ||||||
12 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
13 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
14 | that was sold to an eligible business.
For purposes of this | ||||||
15 | paragraph, the term "eligible business" means a new
electric | ||||||
16 | generating facility certified pursuant to Section 605-332 of | ||||||
17 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
18 | Civil Administrative
Code of Illinois. | ||||||
19 | Of the remainder of the moneys received by the Department | ||||||
20 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
21 | Treasury and 25%
shall be reserved in a special account and | ||||||
22 | used only for the transfer to
the Common School Fund as part of | ||||||
23 | the monthly transfer from the General
Revenue Fund in | ||||||
24 | accordance with Section 8a of the State
Finance Act. | ||||||
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 | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09.) | ||||||
18 | Section 15. The Service Use Tax Act is amended by changing | ||||||
19 | Section 9 as follows: | ||||||
20 | (35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||||||
21 | Sec. 9. Each serviceman required or authorized to collect | ||||||
22 | the tax
herein imposed shall pay to the Department the amount | ||||||
23 | of such tax
(except as otherwise provided) at the time when he | ||||||
24 | is required to file
his return for the period during which such |
| |||||||
| |||||||
1 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
2 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
3 | year, whichever is greater, which is allowed to
reimburse the | ||||||
4 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
5 | records, preparing and filing returns, remitting the tax and
| ||||||
6 | supplying data to the Department on request. A serviceman need | ||||||
7 | not remit
that part of any tax collected by him to the extent | ||||||
8 | that he is required to
pay and does pay the tax imposed by the | ||||||
9 | Service Occupation Tax Act with
respect to his sale of service | ||||||
10 | involving the incidental transfer by him of
the same property. | ||||||
11 | Except as provided hereinafter in this Section, on or | ||||||
12 | before the twentieth
day of each calendar month, such | ||||||
13 | serviceman shall file a return for the
preceding calendar month | ||||||
14 | in accordance with reasonable Rules and
Regulations to be | ||||||
15 | promulgated by the Department. Such return shall be
filed on a | ||||||
16 | form prescribed by the Department and shall contain such
| ||||||
17 | information as the Department may reasonably require. | ||||||
18 | The Department may require returns to be filed on a | ||||||
19 | quarterly basis.
If so required, a return for each calendar | ||||||
20 | quarter shall be filed on or
before the twentieth day of the | ||||||
21 | calendar month following the end of such
calendar quarter. The | ||||||
22 | taxpayer shall also file a return with the
Department for each | ||||||
23 | of the first two months of each calendar quarter, on or
before | ||||||
24 | the twentieth day of the following calendar month, stating: | ||||||
25 | 1. The name of the seller; | ||||||
26 | 2. The address of the principal place of business from |
| |||||||
| |||||||
1 | which he engages
in business as a serviceman in this State; | ||||||
2 | 3. The total amount of taxable receipts received by him | ||||||
3 | during the
preceding calendar month, including receipts | ||||||
4 | from charge and time sales,
but less all deductions allowed | ||||||
5 | by law; | ||||||
6 | 4. The amount of credit provided in Section 2d of this | ||||||
7 | Act; | ||||||
8 | 5. The amount of tax due; | ||||||
9 | 5-5. The signature of the taxpayer; and | ||||||
10 | 6. Such other reasonable information as the Department | ||||||
11 | may
require. | ||||||
12 | If a taxpayer fails to sign a return within 30 days after | ||||||
13 | the proper notice
and demand for signature by the Department, | ||||||
14 | the return shall be considered
valid and any amount shown to be | ||||||
15 | due on the return shall be deemed assessed. | ||||||
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" means the sum of the | ||||||
7 | taxpayer's liabilities under this Act, and
under all other | ||||||
8 | State and local occupation and use tax laws administered by 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 | If the serviceman is otherwise required to file a monthly | ||||||
5 | return and
if the serviceman's average monthly tax liability to | ||||||
6 | the Department
does not exceed $200, the Department may | ||||||
7 | authorize his returns to be
filed on a quarter annual basis, | ||||||
8 | with the return for January, February
and March of a given year | ||||||
9 | being due by April 20 of such year; with the
return for April, | ||||||
10 | May and June of a given year being due by July 20 of
such year; | ||||||
11 | with the return for July, August and September of a given
year | ||||||
12 | being due by October 20 of such year, and with the return for
| ||||||
13 | October, November and December of a given year being due by | ||||||
14 | January 20
of the following year. | ||||||
15 | If the serviceman is otherwise required to file a monthly | ||||||
16 | or quarterly
return and if the serviceman's average monthly tax | ||||||
17 | liability to the Department
does not exceed $50, the Department | ||||||
18 | may authorize his returns to be
filed on an annual basis, with | ||||||
19 | the return for a given year being due by
January 20 of the | ||||||
20 | following year. | ||||||
21 | Such quarter annual and annual returns, as to form and | ||||||
22 | substance,
shall be subject to the same requirements as monthly | ||||||
23 | returns. | ||||||
24 | Notwithstanding any other provision in this Act concerning | ||||||
25 | the time
within which a serviceman may file his return, in the | ||||||
26 | case of any
serviceman who ceases to engage in a kind of |
| |||||||
| |||||||
1 | business which makes him
responsible for filing returns under | ||||||
2 | this Act, such serviceman shall
file a final return under this | ||||||
3 | Act with the Department not more than 1
month after | ||||||
4 | discontinuing such business. | ||||||
5 | Where a serviceman collects the tax with respect to the | ||||||
6 | selling price of
property which he sells and the purchaser | ||||||
7 | thereafter returns such
property and the serviceman refunds the | ||||||
8 | selling price thereof to the
purchaser, such serviceman shall | ||||||
9 | also refund, to the purchaser, the tax
so collected from the | ||||||
10 | purchaser. When filing his return for the period
in which he | ||||||
11 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
12 | the amount of the tax so refunded by him to the purchaser from | ||||||
13 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
14 | occupation tax or
use tax which such serviceman may be required | ||||||
15 | to pay or remit to the
Department, as shown by such return, | ||||||
16 | provided that the amount of the tax
to be deducted shall | ||||||
17 | previously have been remitted to the Department by
such | ||||||
18 | serviceman. If the serviceman shall not previously have | ||||||
19 | remitted
the amount of such tax to the Department, he shall be | ||||||
20 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
21 | the purchaser. | ||||||
22 | Any serviceman filing a return hereunder shall also include | ||||||
23 | the total
tax upon the selling price of tangible personal | ||||||
24 | property purchased for use
by him as an incident to a sale of | ||||||
25 | service, and such serviceman shall remit
the amount of such tax | ||||||
26 | to the Department when filing such return. |
| |||||||
| |||||||
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 Service Occupation Tax | ||||||
5 | Act, to furnish all the return
information required by both | ||||||
6 | Acts on the one form. | ||||||
7 | Where the serviceman has more than one business registered | ||||||
8 | with the
Department under separate registration hereunder, | ||||||
9 | such serviceman shall
not file each return that is due as a | ||||||
10 | single return covering all such
registered businesses, but | ||||||
11 | shall file separate returns for each such
registered business. | ||||||
12 | Beginning January 1, 1990, each month the Department shall | ||||||
13 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
14 | the State Treasury,
the net revenue realized for the preceding | ||||||
15 | month from the 1% tax on sales
of food for human consumption | ||||||
16 | which is to be consumed off the premises
where it is sold | ||||||
17 | (other than alcoholic beverages, soft drinks and food
which has | ||||||
18 | been prepared for immediate consumption) and prescription and
| ||||||
19 | nonprescription medicines, drugs, medical appliances and | ||||||
20 | insulin, urine
testing materials, syringes and needles used by | ||||||
21 | diabetics. | ||||||
22 | Beginning January 1, 1990, each month the Department shall | ||||||
23 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
24 | net revenue realized
for the preceding month from the 6.25% | ||||||
25 | general rate on transfers of
tangible personal property, other | ||||||
26 | than tangible personal property which is
purchased outside |
| |||||||
| |||||||
1 | Illinois at retail from a retailer and which is titled or
| ||||||
2 | registered by an agency of this State's government. | ||||||
3 | Beginning August 1, 2000, each
month the Department shall | ||||||
4 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
5 | net revenue realized for the
preceding
month from the 1.25% | ||||||
6 | rate on the selling price of motor fuel and gasohol. | ||||||
7 | Beginning October 1, 2009, each month the Department shall | ||||||
8 | pay into the Capital Projects Fund an amount that is equal to | ||||||
9 | an amount estimated by the Department to represent 80% of the | ||||||
10 | net revenue realized for the preceding month from the sale of | ||||||
11 | candy, grooming and hygiene products, and soft drinks that had | ||||||
12 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
13 | is now taxed at 6.25%. | ||||||
14 | Of the remainder of the moneys received by the Department | ||||||
15 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
16 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
17 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
18 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
19 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
20 | may be, of the moneys received by the Department and
required | ||||||
21 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
22 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
23 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
24 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
25 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
26 | may be, of moneys being hereinafter called the
"Tax Act |
| |||||||
| |||||||
1 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
2 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
3 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
4 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
5 | difference shall be immediately
paid into the Build Illinois | ||||||
6 | Fund from other moneys received by the
Department pursuant to | ||||||
7 | the Tax Acts; and further provided, that if on the
last | ||||||
8 | business day of any month the sum of (1) the Tax Act Amount | ||||||
9 | required
to be deposited into the Build Illinois Bond Account | ||||||
10 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
11 | transferred during such month to
the Build Illinois Fund from | ||||||
12 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
13 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
14 | the difference shall be immediately paid into the Build | ||||||
15 | Illinois
Fund from other moneys received by the Department | ||||||
16 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
17 | event shall the payments required under
the preceding proviso | ||||||
18 | result in aggregate payments into the Build Illinois
Fund | ||||||
19 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
20 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
21 | Specified Amount for
such fiscal year; and, further provided, | ||||||
22 | that the amounts payable into the
Build Illinois Fund under | ||||||
23 | this clause (b) shall be payable only until such
time as the | ||||||
24 | aggregate amount on deposit under each trust indenture securing
| ||||||
25 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
26 | Bond Act is
sufficient, taking into account any future |
| |||||||
| |||||||
1 | investment income, to fully
provide, in accordance with such | ||||||
2 | indenture, for the defeasance of or the
payment of the | ||||||
3 | principal of, premium, if any, and interest on the Bonds
| ||||||
4 | secured by such indenture and on any Bonds expected to be | ||||||
5 | issued thereafter
and all fees and costs payable with respect | ||||||
6 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
7 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
8 | the last business day of
any month in which Bonds are | ||||||
9 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
10 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
11 | Account in the Build Illinois Fund in such month shall be less | ||||||
12 | than the
amount required to be transferred in such month from | ||||||
13 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
14 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
15 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
16 | shall be immediately paid from other moneys received by the
| ||||||
17 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
18 | provided,
however, that any amounts paid to the Build Illinois | ||||||
19 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
20 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
21 | preceding sentence and shall reduce the
amount otherwise | ||||||
22 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
23 | preceding sentence. The moneys received by the Department | ||||||
24 | pursuant to this
Act and required to be deposited into the | ||||||
25 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
26 | set forth in Section 12 of the Build Illinois
Bond Act. |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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11 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||
12 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||
13 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||
15 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||
16 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||
17 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||
18 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||
19 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||
20 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||
21 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||
22 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||
23 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||
25 | and the
McCormick Place Expansion Project Fund
pursuant to the | |||||||||||||||||||||||||||||||||||||||||||||||||||
26 | preceding paragraphs or in any amendments thereto hereafter
|
| |||||||
| |||||||
1 | enacted, beginning July 1, 1993, the Department shall each | ||||||
2 | month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||||||
3 | the net revenue realized for the
preceding month from the 6.25% | ||||||
4 | general rate on the selling price of tangible
personal | ||||||
5 | property. | ||||||
6 | Subject to payment of amounts into the Build Illinois Fund | ||||||
7 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
8 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
9 | enacted, beginning with the receipt of the first
report of | ||||||
10 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
11 | period, the Department shall each month pay into the Energy | ||||||
12 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
13 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
14 | that was sold to an eligible business.
For purposes of this | ||||||
15 | paragraph, the term "eligible business" means a new
electric | ||||||
16 | generating facility certified pursuant to Section 605-332 of | ||||||
17 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
18 | Civil Administrative
Code of Illinois. | ||||||
19 | All remaining moneys received by the Department pursuant to | ||||||
20 | this
Act shall be paid into the General Revenue Fund of the | ||||||
21 | State Treasury. | ||||||
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 | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09.) | ||||||
8 | Section 20. The Service Occupation Tax Act is amended by | ||||||
9 | changing Section 9 as follows: | ||||||
10 | (35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||||||
11 | Sec. 9. Each serviceman required or authorized to collect | ||||||
12 | the tax
herein imposed shall pay to the Department the amount | ||||||
13 | of such tax at the
time when he is required to file his return | ||||||
14 | for the period during which
such tax was collectible, less a | ||||||
15 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
16 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
17 | greater, which is allowed to reimburse
the serviceman for | ||||||
18 | expenses incurred in collecting the tax, keeping
records, | ||||||
19 | preparing and filing returns, remitting the tax and supplying | ||||||
20 | data
to the Department on request. | ||||||
21 | Where such tangible personal property is sold under a | ||||||
22 | conditional
sales contract, or under any other form of sale | ||||||
23 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
24 | extended beyond the close of
the period for which the return is |
| |||||||
| |||||||
1 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
2 | each tax return period, only the tax applicable
to the part of | ||||||
3 | the selling price actually received during such tax return
| ||||||
4 | period. | ||||||
5 | Except as provided hereinafter in this Section, on or | ||||||
6 | before the twentieth
day of each calendar month, such | ||||||
7 | serviceman shall file a
return for the preceding calendar month | ||||||
8 | in accordance with reasonable
rules and regulations to be | ||||||
9 | promulgated by the Department of Revenue.
Such return shall be | ||||||
10 | filed on a form prescribed by the Department and
shall contain | ||||||
11 | such information as the Department may reasonably require. | ||||||
12 | The Department may require returns to be filed on a | ||||||
13 | quarterly basis.
If so required, a return for each calendar | ||||||
14 | quarter shall be filed on or
before the twentieth day of the | ||||||
15 | calendar month following the end of such
calendar quarter. The | ||||||
16 | taxpayer shall also file a return with the
Department for each | ||||||
17 | of the first two months of each calendar quarter, on or
before | ||||||
18 | the twentieth day of the following calendar month, stating: | ||||||
19 | 1. The name of the seller; | ||||||
20 | 2. The address of the principal place of business from | ||||||
21 | which he engages
in business as a serviceman in this State; | ||||||
22 | 3. The total amount of taxable receipts received by him | ||||||
23 | during the
preceding calendar month, including receipts | ||||||
24 | from charge and time sales,
but less all deductions allowed | ||||||
25 | by law; | ||||||
26 | 4. The amount of credit provided in Section 2d of this |
| |||||||
| |||||||
1 | Act; | ||||||
2 | 5. The amount of tax due; | ||||||
3 | 5-5. The signature of the taxpayer; and | ||||||
4 | 6. Such other reasonable information as the Department | ||||||
5 | may
require. | ||||||
6 | If a taxpayer fails to sign a return within 30 days after | ||||||
7 | the proper notice
and demand for signature by the Department, | ||||||
8 | the return shall be considered
valid and any amount shown to be | ||||||
9 | due on the return shall be deemed assessed. | ||||||
10 | Prior to October 1, 2003, and on and after September 1, | ||||||
11 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
12 | certification
from a purchaser in satisfaction
of Service Use | ||||||
13 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
14 | the purchaser provides
the
appropriate
documentation as | ||||||
15 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
16 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
17 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
18 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
19 | Act, may be used by that
serviceman to satisfy Service | ||||||
20 | Occupation Tax liability in the amount claimed in
the | ||||||
21 | certification, not to exceed 6.25% of the receipts subject to | ||||||
22 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
23 | Credit reported on any
original or amended return
filed under
| ||||||
24 | this Act after October 20, 2003 for reporting periods prior to | ||||||
25 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
26 | Credit reported on annual returns due on or after January 1, |
| |||||||
| |||||||
1 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
2 | No Manufacturer's
Purchase Credit may be used after September | ||||||
3 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
4 | imposed under this Act, including any audit liability. | ||||||
5 | If the serviceman's average monthly tax liability to
the | ||||||
6 | Department does not exceed $200, the Department may authorize | ||||||
7 | his
returns to be filed on a quarter annual basis, with the | ||||||
8 | return for
January, February and March of a given year being | ||||||
9 | due by April 20 of
such year; with the return for April, May | ||||||
10 | and June of a given year being
due by July 20 of such year; with | ||||||
11 | the return for July, August and
September of a given year being | ||||||
12 | due by October 20 of such year, and with
the return for | ||||||
13 | October, November and December of a given year being due
by | ||||||
14 | January 20 of the following year. | ||||||
15 | If the serviceman's average monthly tax liability to
the | ||||||
16 | Department does not exceed $50, the Department may authorize | ||||||
17 | his
returns to be filed on an annual basis, with the return for | ||||||
18 | a given year
being due by January 20 of the following year. | ||||||
19 | Such quarter annual and annual returns, as to form and | ||||||
20 | substance,
shall be subject to the same requirements as monthly | ||||||
21 | returns. | ||||||
22 | Notwithstanding any other provision in this Act concerning | ||||||
23 | the time within
which a serviceman may file his return, in the | ||||||
24 | case of any serviceman who
ceases to engage in a kind of | ||||||
25 | business which makes him responsible for filing
returns under | ||||||
26 | this Act, such serviceman shall file a final return under this
|
| |||||||
| |||||||
1 | Act with the Department not more than 1 month after | ||||||
2 | discontinuing such
business. | ||||||
3 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
4 | monthly tax
liability of $150,000 or more shall make all | ||||||
5 | payments required by rules of the
Department by electronic | ||||||
6 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
7 | an average monthly tax liability of $100,000 or more shall make | ||||||
8 | all
payments required by rules of the Department by electronic | ||||||
9 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
10 | an average monthly tax liability
of $50,000 or more shall make | ||||||
11 | all payments required by rules of the Department
by electronic | ||||||
12 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
13 | an annual tax liability of $200,000 or more shall make all | ||||||
14 | payments required by
rules of the Department by electronic | ||||||
15 | funds transfer. The term "annual tax
liability" shall be the | ||||||
16 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
17 | other State and local occupation and use tax laws administered | ||||||
18 | by the
Department, for the immediately preceding calendar year. | ||||||
19 | The term "average
monthly tax liability" means
the sum of the | ||||||
20 | taxpayer's liabilities under this Act, and under all other | ||||||
21 | State
and local occupation and use tax laws administered by the | ||||||
22 | Department, for the
immediately preceding calendar year | ||||||
23 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
24 | a tax liability in the
amount set forth in subsection (b) of | ||||||
25 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
26 | all payments required by rules of the Department by
electronic |
| |||||||
| |||||||
1 | funds transfer. | ||||||
2 | Before August 1 of each year beginning in 1993, the | ||||||
3 | Department shall
notify all taxpayers required to make payments | ||||||
4 | by electronic funds transfer.
All taxpayers required to make | ||||||
5 | payments by electronic funds transfer shall make
those payments | ||||||
6 | for a minimum of one year beginning on October 1. | ||||||
7 | Any taxpayer not required to make payments by electronic | ||||||
8 | funds transfer may
make payments by electronic funds transfer | ||||||
9 | with the
permission of the Department. | ||||||
10 | All taxpayers required to make payment by electronic funds | ||||||
11 | transfer and
any taxpayers authorized to voluntarily make | ||||||
12 | payments by electronic funds
transfer shall make those payments | ||||||
13 | in the manner authorized by the Department. | ||||||
14 | The Department shall adopt such rules as are necessary to | ||||||
15 | effectuate a
program of electronic funds transfer and the | ||||||
16 | requirements of this Section. | ||||||
17 | Where a serviceman collects the tax with respect to the | ||||||
18 | selling price of
tangible personal property which he sells and | ||||||
19 | the purchaser thereafter returns
such tangible personal | ||||||
20 | property and the serviceman refunds the
selling price thereof | ||||||
21 | to the purchaser, such serviceman shall also refund,
to the | ||||||
22 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
23 | his return for the period in which he refunds such tax to the
| ||||||
24 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
25 | refunded by
him to the purchaser from any other Service | ||||||
26 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
| |||||||
| |||||||
1 | Use Tax which such serviceman may be
required to pay or remit | ||||||
2 | to the Department, as shown by such return,
provided that the | ||||||
3 | amount of the tax to be deducted shall previously have
been | ||||||
4 | remitted to the Department by such serviceman. If the | ||||||
5 | serviceman shall
not previously have remitted the amount of | ||||||
6 | such tax to the Department,
he shall be entitled to no | ||||||
7 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
8 | If experience indicates such action to be practicable, the | ||||||
9 | Department
may prescribe and furnish a combination or joint | ||||||
10 | return which will
enable servicemen, who are required to file | ||||||
11 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
12 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
13 | the return
information required by all said Acts on the one | ||||||
14 | form. | ||||||
15 | Where the serviceman has more than one business
registered | ||||||
16 | with the Department under separate registrations hereunder,
| ||||||
17 | such serviceman shall file separate returns for each
registered | ||||||
18 | business. | ||||||
19 | Beginning January 1, 1990, each month the Department shall | ||||||
20 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
21 | the
preceding month from the 1% tax on sales of food for human | ||||||
22 | consumption
which is to be consumed off the premises where it | ||||||
23 | is sold (other than
alcoholic beverages, soft drinks and food | ||||||
24 | which has been prepared for
immediate consumption) and | ||||||
25 | prescription and nonprescription medicines,
drugs, medical | ||||||
26 | appliances and insulin, urine testing materials, syringes
and |
| |||||||
| |||||||
1 | needles used by diabetics. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
4 | revenue realized
for the preceding month from the 6.25% general | ||||||
5 | rate. | ||||||
6 | Beginning August 1, 2000, each
month the Department shall | ||||||
7 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
8 | net revenue realized for the
preceding month from the 1.25% | ||||||
9 | rate on the selling price of motor fuel and
gasohol. | ||||||
10 | Beginning January 1, 1990, each month the Department shall | ||||||
11 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
12 | realized for the
preceding month from the 6.25% general rate on | ||||||
13 | transfers of
tangible personal property. | ||||||
14 | Beginning August 1, 2000, each
month the Department shall | ||||||
15 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
16 | realized for the preceding
month from the 1.25% rate on the | ||||||
17 | selling price of motor fuel and gasohol. | ||||||
18 | Beginning October 1, 2009, each month the Department shall | ||||||
19 | pay into the Capital Projects Fund an amount that is equal to | ||||||
20 | an amount estimated by the Department to represent 80% of the | ||||||
21 | net revenue realized for the preceding month from the sale of | ||||||
22 | candy, grooming and hygiene products, and soft drinks that had | ||||||
23 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
24 | is now taxed at 6.25%. | ||||||
25 | Of the remainder of the moneys received by the Department | ||||||
26 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
| |||||||
| |||||||
1 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
2 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
3 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
4 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
5 | may be, of the moneys received by the Department and required | ||||||
6 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
7 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
8 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
9 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
10 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
11 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
12 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
13 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
14 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
15 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
16 | difference shall be immediately paid into the
Build Illinois | ||||||
17 | Fund from other moneys received by the Department pursuant
to | ||||||
18 | the Tax Acts; and further provided, that if on the last | ||||||
19 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
20 | required to be deposited into
the Build Illinois Account in the | ||||||
21 | Build Illinois Fund during such month and
(2) the amount | ||||||
22 | transferred during such month to the Build Illinois Fund
from | ||||||
23 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
24 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
25 | the difference
shall be immediately paid into the Build | ||||||
26 | Illinois Fund from other moneys
received by the Department |
| |||||||
| |||||||
1 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
2 | event shall the payments required under the preceding proviso
| ||||||
3 | result in aggregate payments into the Build Illinois Fund | ||||||
4 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
5 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
6 | Specified Amount for such fiscal year; and,
further provided, | ||||||
7 | that the amounts payable into the Build Illinois Fund
under | ||||||
8 | this clause (b) shall be payable only until such time as the
| ||||||
9 | aggregate amount on deposit under each trust indenture securing | ||||||
10 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
11 | Bond Act is
sufficient, taking into account any future | ||||||
12 | investment income, to fully
provide, in accordance with such | ||||||
13 | indenture, for the defeasance of or the
payment of the | ||||||
14 | principal of, premium, if any, and interest on the Bonds
| ||||||
15 | secured by such indenture and on any Bonds expected to be | ||||||
16 | issued thereafter
and all fees and costs payable with respect | ||||||
17 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
18 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
19 | the last business day of
any month in which Bonds are | ||||||
20 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
21 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
22 | Account in the Build Illinois Fund in such month
shall be less | ||||||
23 | than the amount required to be transferred in such month from
| ||||||
24 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
25 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
26 | Build Illinois Bond Act, an
amount equal to such deficiency |
| ||||||||||||
| ||||||||||||
1 | shall be immediately paid
from other moneys received by the | |||||||||||
2 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | |||||||||||
3 | provided, however, that any amounts paid to the
Build Illinois | |||||||||||
4 | Fund in any fiscal year pursuant to this sentence shall be
| |||||||||||
5 | deemed to constitute payments pursuant to clause (b) of the | |||||||||||
6 | preceding
sentence and shall reduce the amount otherwise | |||||||||||
7 | payable for such fiscal year
pursuant to clause (b) of the | |||||||||||
8 | preceding sentence. The moneys received by
the Department | |||||||||||
9 | pursuant to this Act and required to be deposited into the
| |||||||||||
10 | Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||
11 | set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||
12 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||
13 | as provided in
the preceding paragraph or in any amendment | |||||||||||
14 | thereto hereafter enacted, the
following specified monthly | |||||||||||
15 | installment of the amount requested in the
certificate of the | |||||||||||
16 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||
17 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||
18 | in
excess of the sums designated as "Total Deposit", shall be | |||||||||||
19 | deposited in the
aggregate from collections under Section 9 of | |||||||||||
20 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||
21 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||
22 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||
23 | Expansion Project Fund in the specified fiscal years. | |||||||||||
|
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22 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | deposited into the McCormick Place Expansion Project Fund by |
| |||||||
| |||||||
1 | the
State Treasurer in the respective month under subsection | ||||||
2 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
3 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
4 | required under this Section for previous
months and years, | ||||||
5 | shall be deposited into the McCormick Place Expansion
Project | ||||||
6 | Fund, until the full amount requested for the fiscal year, but | ||||||
7 | not
in excess of the amount specified above as "Total Deposit", | ||||||
8 | has been deposited. | ||||||
9 | Subject to payment of amounts into the Build Illinois Fund | ||||||
10 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
11 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
12 | enacted, beginning July 1, 1993, the Department shall each | ||||||
13 | month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | ||||||
14 | the net revenue realized for the
preceding month from the 6.25% | ||||||
15 | general rate on the selling price of tangible
personal | ||||||
16 | property. | ||||||
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 with the receipt of the first
report of | ||||||
21 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
22 | period, the Department shall each month pay into the Energy | ||||||
23 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
24 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
25 | that was sold to an eligible business.
For purposes of this | ||||||
26 | paragraph, the term "eligible business" means a new
electric |
| |||||||
| |||||||
1 | generating facility certified pursuant to Section 605-332 of | ||||||
2 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
3 | Civil Administrative
Code of Illinois. | ||||||
4 | Remaining moneys received by the Department pursuant to | ||||||
5 | this
Act shall be paid into the General Revenue Fund of the | ||||||
6 | State Treasury. | ||||||
7 | The Department may, upon separate written notice to a | ||||||
8 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
9 | Department on a form
prescribed by the Department within not | ||||||
10 | less than 60 days after receipt
of the notice an annual | ||||||
11 | information return for the tax year specified in
the notice. | ||||||
12 | Such annual return to the Department shall include a
statement | ||||||
13 | of gross receipts as shown by the taxpayer's last Federal | ||||||
14 | income
tax return. If the total receipts of the business as | ||||||
15 | reported in the
Federal income tax return do not agree with the | ||||||
16 | gross receipts reported to
the Department of Revenue for the | ||||||
17 | same period, the taxpayer shall attach
to his annual return a | ||||||
18 | schedule showing a reconciliation of the 2
amounts and the | ||||||
19 | reasons for the difference. The taxpayer's annual
return to the | ||||||
20 | Department shall also disclose the cost of goods sold by
the | ||||||
21 | taxpayer during the year covered by such return, opening and | ||||||
22 | closing
inventories of such goods for such year, cost of goods | ||||||
23 | used from stock
or taken from stock and given away by the | ||||||
24 | taxpayer during such year, pay
roll information of the | ||||||
25 | taxpayer's business during such year and any
additional | ||||||
26 | reasonable information which the Department deems would be
|
| |||||||
| |||||||
1 | helpful in determining the accuracy of the monthly, quarterly | ||||||
2 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
3 | provided for in this
Section. | ||||||
4 | If the annual information return required by this Section | ||||||
5 | is not
filed when and as required, the taxpayer shall be liable | ||||||
6 | as follows: | ||||||
7 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
8 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
9 | taxpayer
under this Act during the period to be covered by | ||||||
10 | the annual return
for each month or fraction of a month | ||||||
11 | until such return is filed as
required, the penalty to be | ||||||
12 | assessed and collected in the same manner
as any other | ||||||
13 | penalty provided for in this Act. | ||||||
14 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
15 | be liable for a
penalty as described in Section 3-4 of the | ||||||
16 | Uniform Penalty and Interest Act. | ||||||
17 | The chief executive officer, proprietor, owner or highest | ||||||
18 | ranking
manager shall sign the annual return to certify the | ||||||
19 | accuracy of the
information contained therein. Any person who | ||||||
20 | willfully signs the
annual return containing false or | ||||||
21 | inaccurate information shall be guilty
of perjury and punished | ||||||
22 | accordingly. The annual return form prescribed
by the | ||||||
23 | Department shall include a warning that the person signing the
| ||||||
24 | return may be liable for perjury. | ||||||
25 | The foregoing portion of this Section concerning the filing | ||||||
26 | of an
annual information return shall not apply to a serviceman |
| |||||||
| |||||||
1 | who is not
required to file an income tax return with the | ||||||
2 | United States Government. | ||||||
3 | As soon as possible after the first day of each month, upon | ||||||
4 | certification
of the Department of Revenue, the Comptroller | ||||||
5 | shall order transferred and
the Treasurer shall transfer from | ||||||
6 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
7 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
8 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
9 | transfer is no longer required
and shall not be made. | ||||||
10 | Net revenue realized for a month shall be the revenue | ||||||
11 | collected by the State
pursuant to this Act, less the amount | ||||||
12 | paid out during that month as
refunds to taxpayers for | ||||||
13 | overpayment of liability. | ||||||
14 | For greater simplicity of administration, it shall be | ||||||
15 | permissible for
manufacturers, importers and wholesalers whose | ||||||
16 | products are sold by numerous
servicemen in Illinois, and who | ||||||
17 | wish to do so, to
assume the responsibility for accounting and | ||||||
18 | paying to the Department
all tax accruing under this Act with | ||||||
19 | respect to such sales, if the
servicemen who are affected do | ||||||
20 | not make written objection to the
Department to this | ||||||
21 | arrangement. | ||||||
22 | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09.) | ||||||
23 | Section 25. The Retailers' Occupation Tax Act is amended by | ||||||
24 | changing Section 3 as follows: |
| |||||||
| |||||||
1 | (35 ILCS 120/3) (from Ch. 120, par. 442) | ||||||
2 | Sec. 3. Except as provided in this Section, on or before | ||||||
3 | the twentieth
day of each calendar month, every person engaged | ||||||
4 | in the business of
selling tangible personal property at retail | ||||||
5 | in this State during the
preceding calendar month shall file a | ||||||
6 | return with the Department, stating: | ||||||
7 | 1. The name of the seller; | ||||||
8 | 2. His residence address and the address of his | ||||||
9 | principal place of
business and the address of the | ||||||
10 | principal place of business (if that is
a different | ||||||
11 | address) from which he engages in the business of selling
| ||||||
12 | tangible personal property at retail in this State; | ||||||
13 | 3. Total amount of receipts received by him during the | ||||||
14 | preceding
calendar month or quarter, as the case may be, | ||||||
15 | from sales of tangible
personal property, and from services | ||||||
16 | furnished, by him during such
preceding calendar month or | ||||||
17 | quarter; | ||||||
18 | 4. Total amount received by him during the preceding | ||||||
19 | calendar month or
quarter on charge and time sales of | ||||||
20 | tangible personal property, and from
services furnished, | ||||||
21 | by him prior to the month or quarter for which the return
| ||||||
22 | is filed; | ||||||
23 | 5. Deductions allowed by law; | ||||||
24 | 6. Gross receipts which were received by him during the | ||||||
25 | preceding
calendar month or quarter and upon the basis of | ||||||
26 | which the tax is imposed; |
| |||||||
| |||||||
1 | 7. The amount of credit provided in Section 2d of this | ||||||
2 | Act; | ||||||
3 | 8. The amount of tax due; | ||||||
4 | 9. The signature of the taxpayer; and | ||||||
5 | 10. Such other reasonable information as the | ||||||
6 | Department may require. | ||||||
7 | If a taxpayer fails to sign a return within 30 days after | ||||||
8 | the proper notice
and demand for signature by the Department, | ||||||
9 | the return shall be considered
valid and any amount shown to be | ||||||
10 | due on the return shall be deemed assessed. | ||||||
11 | Each return shall be accompanied by the statement of | ||||||
12 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
13 | claimed. | ||||||
14 | Prior to October 1, 2003, and on and after September 1, | ||||||
15 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
16 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
17 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
18 | provides the
appropriate documentation as required by Section | ||||||
19 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
20 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
21 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
22 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
23 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
24 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
25 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
26 | Credit
reported on any original or amended return
filed under
|
| |||||||
| |||||||
1 | this Act after October 20, 2003 for reporting periods prior to | ||||||
2 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
3 | Purchaser Credit reported on annual returns due on or after | ||||||
4 | January 1, 2005 will be disallowed for periods prior to | ||||||
5 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
6 | used after September 30, 2003 through August 31, 2004 to
| ||||||
7 | satisfy any
tax liability imposed under this Act, including any | ||||||
8 | audit liability. | ||||||
9 | The Department may require returns to be filed on a | ||||||
10 | quarterly basis.
If so required, a return for each calendar | ||||||
11 | quarter shall be filed on or
before the twentieth day of the | ||||||
12 | calendar month following the end of such
calendar quarter. The | ||||||
13 | taxpayer shall also file a return with the
Department for each | ||||||
14 | of the first two months of each calendar quarter, on or
before | ||||||
15 | the twentieth day of the following calendar month, stating: | ||||||
16 | 1. The name of the seller; | ||||||
17 | 2. The address of the principal place of business from | ||||||
18 | which he engages
in the business of selling tangible | ||||||
19 | personal property at retail in this State; | ||||||
20 | 3. The total amount of taxable receipts received by him | ||||||
21 | during the
preceding calendar month from sales of tangible | ||||||
22 | personal property by him
during such preceding calendar | ||||||
23 | month, including receipts from charge and
time sales, but | ||||||
24 | less all deductions allowed by law; | ||||||
25 | 4. The amount of credit provided in Section 2d of this | ||||||
26 | Act; |
| |||||||
| |||||||
1 | 5. The amount of tax due; and | ||||||
2 | 6. Such other reasonable information as the Department | ||||||
3 | may
require. | ||||||
4 | Beginning on October 1, 2003, any person who is not a | ||||||
5 | licensed
distributor, importing distributor, or manufacturer, | ||||||
6 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
7 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
8 | a statement with the Department of Revenue, in a format
and at | ||||||
9 | a time prescribed by the Department, showing the total amount | ||||||
10 | paid for
alcoholic liquor purchased during the preceding month | ||||||
11 | and such other
information as is reasonably required by the | ||||||
12 | Department.
The Department may adopt rules to require
that this | ||||||
13 | statement be filed in an electronic or telephonic format. Such | ||||||
14 | rules
may provide for exceptions from the filing requirements | ||||||
15 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
16 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
17 | Liquor Control Act of 1934. | ||||||
18 | Beginning on October 1, 2003, every distributor, importing | ||||||
19 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
20 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
21 | Department of Revenue, no later than the 10th day of the
month | ||||||
22 | for the
preceding month during which transactions occurred, by | ||||||
23 | electronic means,
showing the
total amount of gross receipts | ||||||
24 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
25 | the preceding month to purchasers; identifying the purchaser to | ||||||
26 | whom it was
sold or
distributed; the purchaser's tax |
| |||||||
| |||||||
1 | registration number; and such other
information
reasonably | ||||||
2 | required by the Department. A distributor, importing | ||||||
3 | distributor, or manufacturer of alcoholic liquor must | ||||||
4 | personally deliver, mail, or provide by electronic means to | ||||||
5 | each retailer listed on the monthly statement a report | ||||||
6 | containing a cumulative total of that distributor's, importing | ||||||
7 | distributor's, or manufacturer's total sales of alcoholic | ||||||
8 | liquor to that retailer no later than the 10th day of the month | ||||||
9 | for the preceding month during which the transaction occurred. | ||||||
10 | The distributor, importing distributor, or manufacturer shall | ||||||
11 | notify the retailer as to the method by which the distributor, | ||||||
12 | importing distributor, or manufacturer will provide the sales | ||||||
13 | information. If the retailer is unable to receive the sales | ||||||
14 | information by electronic means, the distributor, importing | ||||||
15 | distributor, or manufacturer shall furnish the sales | ||||||
16 | information by personal delivery or by mail. For purposes of | ||||||
17 | this paragraph, the term "electronic means" includes, but is | ||||||
18 | not limited to, the use of a secure Internet website, e-mail, | ||||||
19 | or facsimile. | ||||||
20 | If a total amount of less than $1 is payable, refundable or | ||||||
21 | creditable,
such amount shall be disregarded if it is less than | ||||||
22 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
23 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
24 | monthly tax liability of $150,000 or more shall
make all | ||||||
25 | payments required by rules of the
Department by electronic | ||||||
26 | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
| |||||||
| |||||||
1 | an average monthly tax liability of $100,000 or more shall make | ||||||
2 | all
payments required by rules of the Department by electronic | ||||||
3 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
4 | an average monthly tax liability
of $50,000 or more shall make | ||||||
5 | all
payments required by rules of the Department by electronic | ||||||
6 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
7 | an annual tax liability of
$200,000 or more shall make all | ||||||
8 | payments required by rules of the Department by
electronic | ||||||
9 | funds transfer. The term "annual tax liability" shall be the | ||||||
10 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
11 | other State and local
occupation and use tax laws administered | ||||||
12 | by the Department, for the immediately
preceding calendar year.
| ||||||
13 | The term "average monthly tax liability" shall be the sum of | ||||||
14 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
15 | State and local occupation and use tax
laws administered by the | ||||||
16 | Department, for the immediately preceding calendar
year | ||||||
17 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
18 | a tax liability in the
amount set forth in subsection (b) of | ||||||
19 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
20 | all payments required by rules of the Department by
electronic | ||||||
21 | funds transfer. | ||||||
22 | Before August 1 of each year beginning in 1993, the | ||||||
23 | Department shall
notify all taxpayers required to make payments | ||||||
24 | by electronic funds
transfer. All taxpayers
required to make | ||||||
25 | payments by electronic funds transfer shall make those
payments | ||||||
26 | for
a minimum of one year beginning on October 1. |
| |||||||
| |||||||
1 | Any taxpayer not required to make payments by electronic | ||||||
2 | funds transfer may
make payments by electronic funds transfer | ||||||
3 | with
the permission of the Department. | ||||||
4 | All taxpayers required to make payment by electronic funds | ||||||
5 | transfer and
any taxpayers authorized to voluntarily make | ||||||
6 | payments by electronic funds
transfer shall make those payments | ||||||
7 | in the manner authorized by the Department. | ||||||
8 | The Department shall adopt such rules as are necessary to | ||||||
9 | effectuate a
program of electronic funds transfer and the | ||||||
10 | requirements of this Section. | ||||||
11 | Any amount which is required to be shown or reported on any | ||||||
12 | return or
other document under this Act shall, if such amount | ||||||
13 | is not a whole-dollar
amount, be increased to the nearest | ||||||
14 | whole-dollar amount in any case where
the fractional part of a | ||||||
15 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
16 | whole-dollar amount where the fractional part of a dollar is | ||||||
17 | less
than 50 cents. | ||||||
18 | If the retailer is otherwise required to file a monthly | ||||||
19 | return and if the
retailer's average monthly tax liability to | ||||||
20 | the Department does not exceed
$200, the Department may | ||||||
21 | authorize his returns to be filed on a quarter
annual basis, | ||||||
22 | with the return for January, February and March of a given
year | ||||||
23 | being due by April 20 of such year; with the return for April, | ||||||
24 | May and
June of a given year being due by July 20 of such year; | ||||||
25 | with the return for
July, August and September of a given year | ||||||
26 | being due by October 20 of such
year, and with the return for |
| |||||||
| |||||||
1 | October, November and December of a given
year being due by | ||||||
2 | January 20 of the following year. | ||||||
3 | If the retailer is otherwise required to file a monthly or | ||||||
4 | quarterly
return and if the retailer's average monthly tax | ||||||
5 | liability with the
Department does not exceed $50, the | ||||||
6 | Department may authorize his returns to
be filed on an annual | ||||||
7 | basis, with the return for a given year being due by
January 20 | ||||||
8 | of the following year. | ||||||
9 | Such quarter annual and annual returns, as to form and | ||||||
10 | substance,
shall be subject to the same requirements as monthly | ||||||
11 | returns. | ||||||
12 | Notwithstanding any other provision in this Act concerning | ||||||
13 | the time
within which a retailer may file his return, in the | ||||||
14 | case of any retailer
who ceases to engage in a kind of business | ||||||
15 | which makes him responsible
for filing returns under this Act, | ||||||
16 | such retailer shall file a final
return under this Act with the | ||||||
17 | Department not more than one month after
discontinuing such | ||||||
18 | business. | ||||||
19 | Where the same person has more than one business registered | ||||||
20 | with the
Department under separate registrations under this | ||||||
21 | Act, such person may
not file each return that is due as a | ||||||
22 | single return covering all such
registered businesses, but | ||||||
23 | shall file separate returns for each such
registered business. | ||||||
24 | In addition, with respect to motor vehicles, watercraft,
| ||||||
25 | aircraft, and trailers that are required to be registered with | ||||||
26 | an agency of
this State, every
retailer selling this kind of |
| |||||||
| |||||||
1 | tangible personal property shall file,
with the Department, | ||||||
2 | upon a form to be prescribed and supplied by the
Department, a | ||||||
3 | separate return for each such item of tangible personal
| ||||||
4 | property which the retailer sells, except that if, in the same
| ||||||
5 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
6 | vehicles or
trailers transfers more than one aircraft, | ||||||
7 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
8 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
9 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
10 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
11 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
12 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
13 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
14 | watercraft, motor vehicles or trailers involved in that | ||||||
15 | transaction to the
Department on the same uniform | ||||||
16 | invoice-transaction reporting return form. For
purposes of | ||||||
17 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
18 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
19 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
20 | with an inboard motor. | ||||||
21 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
22 | aircraft, or trailers that are required to be registered with | ||||||
23 | an agency of
this State, so that all
retailers' occupation tax | ||||||
24 | liability is required to be reported, and is
reported, on such | ||||||
25 | transaction reporting returns and who is not otherwise
required | ||||||
26 | to file monthly or quarterly returns, need not file monthly or
|
| |||||||
| |||||||
1 | quarterly returns. However, those retailers shall be required | ||||||
2 | to
file returns on an annual basis. | ||||||
3 | The transaction reporting return, in the case of motor | ||||||
4 | vehicles
or trailers that are required to be registered with an | ||||||
5 | agency of this
State, shall
be the same document as the Uniform | ||||||
6 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
7 | Code and must show the name and address of the
seller; the name | ||||||
8 | and address of the purchaser; the amount of the selling
price | ||||||
9 | including the amount allowed by the retailer for traded-in
| ||||||
10 | property, if any; the amount allowed by the retailer for the | ||||||
11 | traded-in
tangible personal property, if any, to the extent to | ||||||
12 | which Section 1 of
this Act allows an exemption for the value | ||||||
13 | of traded-in property; the
balance payable after deducting such | ||||||
14 | trade-in allowance from the total
selling price; the amount of | ||||||
15 | tax due from the retailer with respect to
such transaction; the | ||||||
16 | amount of tax collected from the purchaser by the
retailer on | ||||||
17 | such transaction (or satisfactory evidence that such tax is
not | ||||||
18 | due in that particular instance, if that is claimed to be the | ||||||
19 | fact);
the place and date of the sale; a sufficient | ||||||
20 | identification of the
property sold; such other information as | ||||||
21 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
22 | such other information as the Department
may reasonably | ||||||
23 | require. | ||||||
24 | The transaction reporting return in the case of watercraft
| ||||||
25 | or aircraft must show
the name and address of the seller; the | ||||||
26 | name and address of the
purchaser; the amount of the selling |
| |||||||
| |||||||
1 | price including the amount allowed
by the retailer for | ||||||
2 | traded-in property, if any; the amount allowed by
the retailer | ||||||
3 | for the traded-in tangible personal property, if any, to
the | ||||||
4 | extent to which Section 1 of this Act allows an exemption for | ||||||
5 | the
value of traded-in property; the balance payable after | ||||||
6 | deducting such
trade-in allowance from the total selling price; | ||||||
7 | the amount of tax due
from the retailer with respect to such | ||||||
8 | transaction; the amount of tax
collected from the purchaser by | ||||||
9 | the retailer on such transaction (or
satisfactory evidence that | ||||||
10 | such tax is not due in that particular
instance, if that is | ||||||
11 | claimed to be the fact); the place and date of the
sale, a | ||||||
12 | sufficient identification of the property sold, and such other
| ||||||
13 | information as the Department may reasonably require. | ||||||
14 | Such transaction reporting return shall be filed not later | ||||||
15 | than 20
days after the day of delivery of the item that is | ||||||
16 | being sold, but may
be filed by the retailer at any time sooner | ||||||
17 | than that if he chooses to
do so. The transaction reporting | ||||||
18 | return and tax remittance or proof of
exemption from the | ||||||
19 | Illinois use tax may be transmitted to the Department
by way of | ||||||
20 | the State agency with which, or State officer with whom the
| ||||||
21 | tangible personal property must be titled or registered (if | ||||||
22 | titling or
registration is required) if the Department and such | ||||||
23 | agency or State
officer determine that this procedure will | ||||||
24 | expedite the processing of
applications for title or | ||||||
25 | registration. | ||||||
26 | With each such transaction reporting return, the retailer |
| |||||||
| |||||||
1 | shall remit
the proper amount of tax due (or shall submit | ||||||
2 | satisfactory evidence that
the sale is not taxable if that is | ||||||
3 | the case), to the Department or its
agents, whereupon the | ||||||
4 | Department shall issue, in the purchaser's name, a
use tax | ||||||
5 | receipt (or a certificate of exemption if the Department is
| ||||||
6 | satisfied that the particular sale is tax exempt) which such | ||||||
7 | purchaser
may submit to the agency with which, or State officer | ||||||
8 | with whom, he must
title or register the tangible personal | ||||||
9 | property that is involved (if
titling or registration is | ||||||
10 | required) in support of such purchaser's
application for an | ||||||
11 | Illinois certificate or other evidence of title or
registration | ||||||
12 | to such tangible personal property. | ||||||
13 | No retailer's failure or refusal to remit tax under this | ||||||
14 | Act
precludes a user, who has paid the proper tax to the | ||||||
15 | retailer, from
obtaining his certificate of title or other | ||||||
16 | evidence of title or
registration (if titling or registration | ||||||
17 | is required) upon satisfying
the Department that such user has | ||||||
18 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
19 | Department shall adopt appropriate rules to carry out
the | ||||||
20 | mandate of this paragraph. | ||||||
21 | If the user who would otherwise pay tax to the retailer | ||||||
22 | wants the
transaction reporting return filed and the payment of | ||||||
23 | the tax or proof
of exemption made to the Department before the | ||||||
24 | retailer is willing to
take these actions and such user has not | ||||||
25 | paid the tax to the retailer,
such user may certify to the fact | ||||||
26 | of such delay by the retailer and may
(upon the Department |
| |||||||
| |||||||
1 | being satisfied of the truth of such certification)
transmit | ||||||
2 | the information required by the transaction reporting return
| ||||||
3 | and the remittance for tax or proof of exemption directly to | ||||||
4 | the
Department and obtain his tax receipt or exemption | ||||||
5 | determination, in
which event the transaction reporting return | ||||||
6 | and tax remittance (if a
tax payment was required) shall be | ||||||
7 | credited by the Department to the
proper retailer's account | ||||||
8 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
9 | provided for in this Section being allowed. When the user pays
| ||||||
10 | the tax directly to the Department, he shall pay the tax in the | ||||||
11 | same
amount and in the same form in which it would be remitted | ||||||
12 | if the tax had
been remitted to the Department by the retailer. | ||||||
13 | Refunds made by the seller during the preceding return | ||||||
14 | period to
purchasers, on account of tangible personal property | ||||||
15 | returned to the
seller, shall be allowed as a deduction under | ||||||
16 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
17 | may be, in case the
seller had theretofore included the | ||||||
18 | receipts from the sale of such
tangible personal property in a | ||||||
19 | return filed by him and had paid the tax
imposed by this Act | ||||||
20 | with respect to such receipts. | ||||||
21 | Where the seller is a corporation, the return filed on | ||||||
22 | behalf of such
corporation shall be signed by the president, | ||||||
23 | vice-president, secretary
or treasurer or by the properly | ||||||
24 | accredited agent of such corporation. | ||||||
25 | Where the seller is a limited liability company, the return | ||||||
26 | filed on behalf
of the limited liability company shall be |
| |||||||
| |||||||
1 | signed by a manager, member, or
properly accredited agent of | ||||||
2 | the limited liability company. | ||||||
3 | Except as provided in this Section, the retailer filing the | ||||||
4 | return
under this Section shall, at the time of filing such | ||||||
5 | return, pay to the
Department the amount of tax imposed by this | ||||||
6 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
7 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
8 | whichever is greater, which is allowed to
reimburse the | ||||||
9 | retailer for the expenses incurred in keeping records,
| ||||||
10 | preparing and filing returns, remitting the tax and supplying | ||||||
11 | data to
the Department on request. Any prepayment made pursuant | ||||||
12 | to Section 2d
of this Act shall be included in the amount on | ||||||
13 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
14 | retailers who report
and pay the tax on a transaction by | ||||||
15 | transaction basis, as provided in this
Section, such discount | ||||||
16 | shall be taken with each such tax remittance
instead of when | ||||||
17 | such retailer files his periodic return. | ||||||
18 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
19 | tax liability
to the Department
under this Act, the Use Tax | ||||||
20 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
21 | Act, excluding any liability for prepaid sales
tax to be | ||||||
22 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
23 | or more during the preceding 4 complete calendar quarters, he | ||||||
24 | shall file a
return with the Department each month by the 20th | ||||||
25 | day of the month next
following the month during which such tax | ||||||
26 | liability is incurred and shall
make payments to the Department |
| |||||||
| |||||||
1 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
2 | during which such liability is incurred.
On and after October | ||||||
3 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
4 | Department under this Act, the Use Tax Act, the Service | ||||||
5 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
6 | liability for prepaid sales tax
to be remitted in accordance | ||||||
7 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
8 | preceding 4 complete calendar quarters, he shall file a return | ||||||
9 | with
the Department each month by the 20th day of the month | ||||||
10 | next following the month
during which such tax liability is | ||||||
11 | incurred and shall make payment to the
Department on or before | ||||||
12 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
13 | liability is incurred.
If the month
during which such tax | ||||||
14 | liability is incurred began prior to January 1, 1985,
each | ||||||
15 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
16 | actual
liability for the month or an amount set by the | ||||||
17 | Department not to exceed
1/4 of the average monthly liability | ||||||
18 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
19 | calendar quarters (excluding the month of highest
liability and | ||||||
20 | the month of lowest liability in such 4 quarter period). If
the | ||||||
21 | month during which such tax liability is incurred begins on or | ||||||
22 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
23 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
24 | actual liability for the month or
27.5% of the taxpayer's | ||||||
25 | liability for the same calendar
month of the preceding year. If | ||||||
26 | the month during which such tax
liability is incurred begins on |
| |||||||
| |||||||
1 | or after January 1, 1987 and prior to
January 1, 1988, 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. If | ||||||
5 | the month
during which such tax liability is incurred begins on | ||||||
6 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
7 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
8 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
9 | the month or 25% of
the taxpayer's liability for the same | ||||||
10 | calendar month of the preceding year. If
the month during which | ||||||
11 | such tax liability is incurred begins on or after
January 1, | ||||||
12 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
13 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
14 | the month or 25% of the taxpayer's
liability for the same | ||||||
15 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
16 | actual liability for the quarter monthly reporting period. The
| ||||||
17 | amount of such quarter monthly payments shall be credited | ||||||
18 | against
the final tax liability of the taxpayer's return for | ||||||
19 | that month. Before
October 1, 2000, once
applicable, the | ||||||
20 | requirement of the making of quarter monthly payments to
the | ||||||
21 | Department by taxpayers having an average monthly tax liability | ||||||
22 | of
$10,000 or more as determined in the manner provided above
| ||||||
23 | shall continue
until such taxpayer's average monthly liability | ||||||
24 | to the Department during
the preceding 4 complete calendar | ||||||
25 | quarters (excluding the month of highest
liability and the | ||||||
26 | month of lowest liability) is less than
$9,000, or until
such |
| |||||||
| |||||||
1 | taxpayer's average monthly liability to the Department as | ||||||
2 | computed for
each calendar quarter of the 4 preceding complete | ||||||
3 | calendar quarter period
is less than $10,000. However, if a | ||||||
4 | taxpayer can show the
Department that
a substantial change in | ||||||
5 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
6 | to anticipate that his average monthly tax liability for the
| ||||||
7 | reasonably foreseeable future will fall below the $10,000 | ||||||
8 | threshold
stated above, then
such taxpayer
may petition the | ||||||
9 | Department for a change in such taxpayer's reporting
status. On | ||||||
10 | and after October 1, 2000, once applicable, the requirement of
| ||||||
11 | the making of quarter monthly payments to the Department by | ||||||
12 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
13 | more as determined in the manner
provided above shall continue | ||||||
14 | until such taxpayer's average monthly liability
to the | ||||||
15 | Department during the preceding 4 complete calendar quarters | ||||||
16 | (excluding
the month of highest liability and the month of | ||||||
17 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
18 | average monthly liability to the Department as
computed for | ||||||
19 | each calendar quarter of the 4 preceding complete calendar | ||||||
20 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
21 | show the Department
that a substantial change in the taxpayer's | ||||||
22 | business has occurred which causes
the taxpayer to anticipate | ||||||
23 | that his average monthly tax liability for the
reasonably | ||||||
24 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
25 | above, then such taxpayer may petition the Department for a | ||||||
26 | change in such
taxpayer's reporting status. The Department |
| |||||||
| |||||||
1 | shall change such taxpayer's
reporting status
unless it finds | ||||||
2 | that such change is seasonal in nature and not likely to be
| ||||||
3 | long term. If any such quarter monthly payment is not paid at | ||||||
4 | the time or
in the amount required by this Section, then the | ||||||
5 | taxpayer shall be liable for
penalties and interest on the | ||||||
6 | difference
between the minimum amount due as a payment and the | ||||||
7 | amount of such quarter
monthly payment actually and timely | ||||||
8 | paid, except insofar as the
taxpayer has previously made | ||||||
9 | payments for that month to the Department in
excess of the | ||||||
10 | minimum payments previously due as provided in this Section.
| ||||||
11 | The Department shall make reasonable rules and regulations to | ||||||
12 | govern the
quarter monthly payment amount and quarter monthly | ||||||
13 | payment dates for
taxpayers who file on other than a calendar | ||||||
14 | monthly basis. | ||||||
15 | The provisions of this paragraph apply before October 1, | ||||||
16 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
17 | quarter monthly
payments as specified above, any taxpayer who | ||||||
18 | is required by Section 2d
of this Act to collect and remit | ||||||
19 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
20 | excess of $25,000 per month during the preceding
2 complete | ||||||
21 | calendar quarters, shall file a return with the Department as
| ||||||
22 | required by Section 2f and shall make payments to the | ||||||
23 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
24 | month during which such liability
is incurred. If the month | ||||||
25 | during which such tax liability is incurred
began prior to the | ||||||
26 | effective date of this amendatory Act of 1985, each
payment |
| |||||||
| |||||||
1 | shall be in an amount not less than 22.5% of the taxpayer's | ||||||
2 | actual
liability under Section 2d. If the month during which | ||||||
3 | such tax liability
is incurred begins on or after January 1, | ||||||
4 | 1986, each payment shall be in an
amount equal to 22.5% of the | ||||||
5 | taxpayer's actual liability for the month or
27.5% of the | ||||||
6 | taxpayer's liability for the same calendar month of the
| ||||||
7 | preceding calendar year. If the month during which such tax | ||||||
8 | liability is
incurred begins on or after January 1, 1987, each | ||||||
9 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
10 | actual liability for the month or
26.25% of the taxpayer's | ||||||
11 | liability for the same calendar month of the
preceding year. | ||||||
12 | The amount of such quarter monthly payments shall be
credited | ||||||
13 | against the final tax liability of the taxpayer's return for | ||||||
14 | that
month filed under this Section or Section 2f, as the case | ||||||
15 | may be. Once
applicable, the requirement of the making of | ||||||
16 | quarter monthly payments to
the Department pursuant to this | ||||||
17 | paragraph shall continue until such
taxpayer's average monthly | ||||||
18 | prepaid tax collections during the preceding 2
complete | ||||||
19 | calendar quarters is $25,000 or less. If any such quarter | ||||||
20 | monthly
payment is not paid at the time or in the amount | ||||||
21 | required, the taxpayer
shall be liable for penalties and | ||||||
22 | interest on such difference, except
insofar as the taxpayer has | ||||||
23 | previously made payments for that month in
excess of the | ||||||
24 | minimum payments previously due. | ||||||
25 | The provisions of this paragraph apply on and after October | ||||||
26 | 1, 2001.
Without regard to whether a taxpayer is required to |
| |||||||
| |||||||
1 | make quarter monthly
payments as specified above, any taxpayer | ||||||
2 | who is required by Section 2d of this
Act to collect and remit | ||||||
3 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
4 | excess of $20,000 per month during the preceding 4 complete | ||||||
5 | calendar
quarters shall file a return with the Department as | ||||||
6 | required by Section 2f
and shall make payments to the | ||||||
7 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
8 | month during which the liability is incurred. Each payment
| ||||||
9 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
10 | liability for the
month or 25% of the taxpayer's liability for | ||||||
11 | the same calendar month of the
preceding year. The amount of | ||||||
12 | the quarter monthly payments shall be credited
against the | ||||||
13 | final tax liability of the taxpayer's return for that month | ||||||
14 | filed
under this Section or Section 2f, as the case may be. | ||||||
15 | Once applicable, the
requirement of the making of quarter | ||||||
16 | monthly payments to the Department
pursuant to this paragraph | ||||||
17 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
18 | collections during the preceding 4 complete calendar quarters
| ||||||
19 | (excluding the month of highest liability and the month of | ||||||
20 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
21 | average monthly liability to the
Department as computed for | ||||||
22 | each calendar quarter of the 4 preceding complete
calendar | ||||||
23 | quarters is less than $20,000. If any such quarter monthly | ||||||
24 | payment is
not paid at the time or in the amount required, the | ||||||
25 | taxpayer shall be liable
for penalties and interest on such | ||||||
26 | difference, except insofar as the taxpayer
has previously made |
| |||||||
| |||||||
1 | payments for that month in excess of the minimum payments
| ||||||
2 | previously due. | ||||||
3 | If any payment provided for in this Section exceeds
the | ||||||
4 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
5 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
6 | shown on an original
monthly return, the Department shall, if | ||||||
7 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
8 | memorandum no later than 30 days after the date of
payment. The | ||||||
9 | credit evidenced by such credit memorandum may
be assigned by | ||||||
10 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
11 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
12 | in
accordance with reasonable rules and regulations to be | ||||||
13 | prescribed by the
Department. If no such request is made, the | ||||||
14 | taxpayer may credit such excess
payment against tax liability | ||||||
15 | subsequently to be remitted to the Department
under this Act, | ||||||
16 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
17 | Use Tax Act, in accordance with reasonable rules and | ||||||
18 | regulations
prescribed by the Department. If the Department | ||||||
19 | subsequently determined
that all or any part of the credit | ||||||
20 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
21 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
22 | of the difference between the credit taken and that
actually | ||||||
23 | due, and that taxpayer shall be liable for penalties and | ||||||
24 | interest
on such difference. | ||||||
25 | If a retailer of motor fuel is entitled to a credit under | ||||||
26 | Section 2d of
this Act which exceeds the taxpayer's liability |
| |||||||
| |||||||
1 | to the Department under
this Act for the month which the | ||||||
2 | taxpayer is filing a return, the
Department shall issue the | ||||||
3 | taxpayer a credit memorandum for the excess. | ||||||
4 | Beginning January 1, 1990, each month the Department shall | ||||||
5 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
6 | State treasury which
is hereby created, the net revenue | ||||||
7 | realized for the preceding month from
the 1% tax on sales of | ||||||
8 | food for human consumption which is to be consumed
off the | ||||||
9 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
10 | drinks and food which has been prepared for immediate | ||||||
11 | consumption) and
prescription and nonprescription medicines, | ||||||
12 | drugs, medical appliances and
insulin, urine testing | ||||||
13 | materials, syringes and needles used by diabetics. | ||||||
14 | Beginning January 1, 1990, each month the Department shall | ||||||
15 | pay into
the County and Mass Transit District Fund, a special | ||||||
16 | fund in the State
treasury which is hereby created, 4% of the | ||||||
17 | net revenue realized
for the preceding month from the 6.25% | ||||||
18 | general rate. | ||||||
19 | Beginning August 1, 2000, each
month the Department shall | ||||||
20 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
21 | net revenue realized for the
preceding month from the 1.25% | ||||||
22 | rate on the selling price of motor fuel and
gasohol. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
25 | realized for the
preceding month from the 6.25% general rate on | ||||||
26 | the selling price of
tangible personal property. |
| |||||||
| |||||||
1 | Beginning August 1, 2000, each
month the Department shall | ||||||
2 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
3 | realized for the preceding
month from the 1.25% rate on the | ||||||
4 | selling price of motor fuel and gasohol. | ||||||
5 | Beginning October 1, 2009, each month the Department shall | ||||||
6 | pay into the Capital Projects Fund an amount that is equal to | ||||||
7 | an amount estimated by the Department to represent 80% of the | ||||||
8 | net revenue realized for the preceding month from the sale of | ||||||
9 | candy, grooming and hygiene products, and soft drinks that had | ||||||
10 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
11 | is now taxed at 6.25%. | ||||||
12 | Of the remainder of the moneys received by the Department | ||||||
13 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
14 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
15 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
16 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
17 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
18 | may be, of the moneys received by the Department and required | ||||||
19 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
20 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
21 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
22 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
23 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
24 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
25 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
26 | Reform Fund shall be less than the Annual Specified Amount (as |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||||||||||||||||||||||||||
2 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||||||||||||||||||||||||||
3 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
4 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
5 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
15 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
16 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
17 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
18 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
19 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
20 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
21 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
22 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
23 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
24 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
25 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||||||
26 | Fund from other moneys received by the
Department pursuant to |
| |||||||
| |||||||
1 | the Tax Acts; and, further provided, that in no
event shall the | ||||||
2 | payments required under the preceding proviso result in
| ||||||
3 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
4 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
5 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
6 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
7 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
8 | shall be payable only until such time as the aggregate amount | ||||||
9 | on
deposit under each trust indenture securing Bonds issued and | ||||||
10 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
11 | sufficient, taking into account
any future investment income, | ||||||
12 | to fully provide, in accordance with such
indenture, for the | ||||||
13 | defeasance of or the payment of the principal of,
premium, if | ||||||
14 | any, and interest on the Bonds secured by such indenture and on
| ||||||
15 | any Bonds expected to be issued thereafter and all fees and | ||||||
16 | costs payable
with respect thereto, all as certified by the | ||||||
17 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
18 | Management and Budget). If on the last
business day of any | ||||||
19 | month in which Bonds are
outstanding pursuant to the Build | ||||||
20 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
21 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
22 | month shall be less than the amount required to be transferred
| ||||||
23 | in such month from the Build Illinois Bond Account to the Build | ||||||
24 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
25 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
26 | deficiency shall be immediately
paid from other moneys received |
| ||||||||||||
| ||||||||||||
1 | by the Department pursuant to the Tax Acts
to the Build | |||||||||||
2 | Illinois Fund; provided, however, that any amounts paid to the
| |||||||||||
3 | Build Illinois Fund in any fiscal year pursuant to this | |||||||||||
4 | sentence shall be
deemed to constitute payments pursuant to | |||||||||||
5 | clause (b) of the first sentence
of this paragraph and shall | |||||||||||
6 | reduce the amount otherwise payable for such
fiscal year | |||||||||||
7 | pursuant to that clause (b). The moneys received by the
| |||||||||||
8 | Department pursuant to this Act and required to be deposited | |||||||||||
9 | into the Build
Illinois Fund are subject to the pledge, claim | |||||||||||
10 | and charge set forth in
Section 12 of the Build Illinois Bond | |||||||||||
11 | Act. | |||||||||||
12 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||
13 | as provided in
the preceding paragraph or in any amendment | |||||||||||
14 | thereto hereafter enacted, the
following specified monthly | |||||||||||
15 | installment of the amount requested in the
certificate of the | |||||||||||
16 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||
17 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||
18 | in
excess of sums designated as "Total Deposit", shall be | |||||||||||
19 | deposited in the
aggregate from collections under Section 9 of | |||||||||||
20 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||
21 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||
22 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||
23 | Expansion Project Fund in the specified fiscal years. | |||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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22 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | deposited into the McCormick Place Expansion Project Fund by |
| |||||||
| |||||||
1 | the
State Treasurer in the respective month under subsection | ||||||
2 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
3 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
4 | required under this Section for previous
months and years, | ||||||
5 | shall be deposited into the McCormick Place Expansion
Project | ||||||
6 | Fund, until the full amount requested for the fiscal year, but | ||||||
7 | not
in excess of the amount specified above as "Total Deposit", | ||||||
8 | has been deposited. | ||||||
9 | Subject to payment of amounts into the Build Illinois Fund | ||||||
10 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
11 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
12 | enacted, beginning July 1, 1993, the Department shall each
| ||||||
13 | month pay into the Illinois Tax Increment Fund 0.27% of 80% of | ||||||
14 | the net revenue
realized for the preceding month from the 6.25% | ||||||
15 | general rate on the selling
price of tangible personal | ||||||
16 | property. | ||||||
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 with the receipt of the first
report of | ||||||
21 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
22 | period, the Department shall each month pay into the Energy | ||||||
23 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
24 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
25 | that was sold to an eligible business.
For purposes of this | ||||||
26 | paragraph, the term "eligible business" means a new
electric |
| |||||||
| |||||||
1 | generating facility certified pursuant to Section 605-332 of | ||||||
2 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
3 | Civil Administrative Code of Illinois. | ||||||
4 | Of the remainder of the moneys received by the Department | ||||||
5 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
6 | Treasury and 25% shall
be reserved in a special account and | ||||||
7 | used only for the transfer to the
Common School Fund as part of | ||||||
8 | the monthly transfer from the General Revenue
Fund in | ||||||
9 | accordance with Section 8a of the State Finance Act. | ||||||
10 | The Department may, upon separate written notice to a | ||||||
11 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
12 | Department on a form
prescribed by the Department within not | ||||||
13 | less than 60 days after receipt
of the notice an annual | ||||||
14 | information return for the tax year specified in
the notice. | ||||||
15 | Such annual return to the Department shall include a
statement | ||||||
16 | of gross receipts as shown by the retailer's last Federal | ||||||
17 | income
tax return. If the total receipts of the business as | ||||||
18 | reported in the
Federal income tax return do not agree with the | ||||||
19 | gross receipts reported to
the Department of Revenue for the | ||||||
20 | same period, the retailer shall attach
to his annual return a | ||||||
21 | schedule showing a reconciliation of the 2
amounts and the | ||||||
22 | reasons for the difference. The retailer's annual
return to the | ||||||
23 | Department shall also disclose the cost of goods sold by
the | ||||||
24 | retailer during the year covered by such return, opening and | ||||||
25 | closing
inventories of such goods for such year, costs of goods | ||||||
26 | used from stock
or taken from stock and given away by the |
| |||||||
| |||||||
1 | retailer during such year,
payroll information of the | ||||||
2 | retailer's business during such year and any
additional | ||||||
3 | reasonable information which the Department deems would be
| ||||||
4 | helpful in determining the accuracy of the monthly, quarterly | ||||||
5 | or annual
returns filed by such retailer as provided for in | ||||||
6 | this Section. | ||||||
7 | If the annual information return required by this Section | ||||||
8 | is not
filed when and as required, the taxpayer shall be liable | ||||||
9 | as follows: | ||||||
10 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
11 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
12 | taxpayer under
this Act during the period to be covered by | ||||||
13 | the annual return for each
month or fraction of a month | ||||||
14 | until such return is filed as required, the
penalty to be | ||||||
15 | assessed and collected in the same manner as any other
| ||||||
16 | penalty provided for in this Act. | ||||||
17 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
18 | be
liable for a penalty as described in Section 3-4 of the | ||||||
19 | Uniform Penalty and
Interest Act. | ||||||
20 | The chief executive officer, proprietor, owner or highest | ||||||
21 | ranking
manager shall sign the annual return to certify the | ||||||
22 | accuracy of the
information contained therein. Any person who | ||||||
23 | willfully signs the
annual return containing false or | ||||||
24 | inaccurate information shall be guilty
of perjury and punished | ||||||
25 | accordingly. The annual return form prescribed
by the | ||||||
26 | Department shall include a warning that the person signing the
|
| |||||||
| |||||||
1 | return may be liable for perjury. | ||||||
2 | The provisions of this Section concerning the filing of an | ||||||
3 | annual
information return do not apply to a retailer who is not | ||||||
4 | required to
file an income tax return with the United States | ||||||
5 | Government. | ||||||
6 | As soon as possible after the first day of each month, upon | ||||||
7 | certification
of the Department of Revenue, the Comptroller | ||||||
8 | shall order transferred and
the Treasurer shall transfer from | ||||||
9 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
10 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
11 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
12 | transfer is no longer required
and shall not be made. | ||||||
13 | Net revenue realized for a month shall be the revenue | ||||||
14 | collected by the
State pursuant to this Act, less the amount | ||||||
15 | paid out during that month as
refunds to taxpayers for | ||||||
16 | overpayment of liability. | ||||||
17 | For greater simplicity of administration, manufacturers, | ||||||
18 | importers
and wholesalers whose products are sold at retail in | ||||||
19 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
20 | assume the responsibility
for accounting and paying to the | ||||||
21 | Department all tax accruing under this
Act with respect to such | ||||||
22 | sales, if the retailers who are affected do not
make written | ||||||
23 | objection to the Department to this arrangement. | ||||||
24 | Any person who promotes, organizes, provides retail | ||||||
25 | selling space for
concessionaires or other types of sellers at | ||||||
26 | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
| |||||||
| |||||||
1 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
2 | events, including any transient merchant as defined by Section | ||||||
3 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
4 | report with the
Department providing the name of the merchant's | ||||||
5 | business, the name of the
person or persons engaged in | ||||||
6 | merchant's business, the permanent address and
Illinois | ||||||
7 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
8 | the
dates and location of the event and other reasonable | ||||||
9 | information that the
Department may require. The report must be | ||||||
10 | filed not later than the 20th day
of the month next following | ||||||
11 | the month during which the event with retail sales
was held. | ||||||
12 | Any person who fails to file a report required by this Section
| ||||||
13 | commits a business offense and is subject to a fine not to | ||||||
14 | exceed $250. | ||||||
15 | Any person engaged in the business of selling tangible | ||||||
16 | personal
property at retail as a concessionaire or other type | ||||||
17 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
18 | flea markets and similar
exhibitions or events, or any | ||||||
19 | transient merchants, as defined by Section 2
of the Transient | ||||||
20 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
21 | the amount of such sales to the Department and to make a daily | ||||||
22 | payment of
the full amount of tax due. The Department shall | ||||||
23 | impose this
requirement when it finds that there is a | ||||||
24 | significant risk of loss of
revenue to the State at such an | ||||||
25 | exhibition or event. Such a finding
shall be based on evidence | ||||||
26 | that a substantial number of concessionaires
or other sellers |
| |||||||
| |||||||
1 | who are not residents of Illinois will be engaging in
the | ||||||
2 | business of selling tangible personal property at retail at the
| ||||||
3 | exhibition or event, or other evidence of a significant risk of | ||||||
4 | loss of revenue
to the State. The Department shall notify | ||||||
5 | concessionaires and other sellers
affected by the imposition of | ||||||
6 | this requirement. In the absence of
notification by the | ||||||
7 | Department, the concessionaires and other sellers
shall file | ||||||
8 | their returns as otherwise required in this Section. | ||||||
9 | (Source: P.A. 95-331, eff. 8-21-07; 96-34, eff. 7-13-09; 96-38, | ||||||
10 | eff. 7-13-09.) | ||||||
11 | Section 30. The Metropolitan Pier and Exposition Authority | ||||||
12 | Act is amended by changing Sections 2, 5, 13, 13.2, 14, 14.15, | ||||||
13 | 15, 22, and 25.1 and by adding Sections 5.4, 5.6, 5.7, 10.2, | ||||||
14 | 14.2, 14.5, 25.4, and 25.5 as follows: | ||||||
15 | (70 ILCS 210/2) (from Ch. 85, par. 1222) | ||||||
16 | Sec. 2. When used in this Act: | ||||||
17 | "Authority" means Metropolitan Pier and Exposition | ||||||
18 | Authority. | ||||||
19 | "Governmental agency" means the Federal government, State
| ||||||
20 | government, and any unit of local government, and any agency
or | ||||||
21 | instrumentality, corporate or otherwise, thereof. | ||||||
22 | "Person" means any individual, firm, partnership, | ||||||
23 | corporation, both
domestic and foreign, company, association | ||||||
24 | or joint stock association; and
includes any trustee, receiver, |
| |||||||
| |||||||
1 | assignee or personal representative
thereof. | ||||||
2 | "Board" means the governing body of the Metropolitan
Pier | ||||||
3 | and Exposition Authority or the Trustee . "Board" does include | ||||||
4 | the interim board. | ||||||
5 | "Governor" means the Governor of the State of Illinois. | ||||||
6 | "Mayor" means the Mayor of the City of Chicago. | ||||||
7 | "Metropolitan area" means all that territory in the State | ||||||
8 | of Illinois
lying within the corporate boundaries of the County | ||||||
9 | of
Cook. | ||||||
10 | "Navy Pier" means the real property, structures, | ||||||
11 | facilities and
improvements located in the City of Chicago | ||||||
12 | commonly known as Navy Pier, as
well as property adjacent or | ||||||
13 | appurtenant thereto which may be necessary or
convenient for | ||||||
14 | carrying out the purposes of the Authority at that location. | ||||||
15 | "Park District President" means the President of the Board | ||||||
16 | of
Commissioners of the Chicago Park District. | ||||||
17 | "Project" means the expansion of existing fair and | ||||||
18 | exposition grounds and
facilities of the Authority by additions | ||||||
19 | to the present facilities, by
acquisition of the land described | ||||||
20 | below and by the addition of a structure
having a floor area of | ||||||
21 | approximately 1,100,000 square feet, or any part
thereof, and | ||||||
22 | such other improvements to be located on land to be acquired,
| ||||||
23 | including but not limited to all or a portion of Site A, by | ||||||
24 | connecting
walkways or passageways between the present | ||||||
25 | facilities and additional
structures, and by acquisition and | ||||||
26 | improvement of Navy Pier. |
| |||||||
| |||||||
1 | "Expansion Project" means the further expansion of the | ||||||
2 | grounds,
buildings, and facilities of the Authority for its | ||||||
3 | corporate
purposes, including, but not limited to, the | ||||||
4 | acquisition of land and
interests in land, the relocation of | ||||||
5 | persons and businesses located on land
acquired by the | ||||||
6 | Authority, and the construction, equipping, and operation
of | ||||||
7 | new exhibition and convention space, meeting rooms, support | ||||||
8 | facilities,
and facilities providing retail uses, commercial | ||||||
9 | uses, and goods and
services for the persons attending | ||||||
10 | conventions, meetings, exhibits, and
events at the grounds, | ||||||
11 | buildings, and facilities of the Authority.
"Expansion | ||||||
12 | Project" also includes improvements to land, highways, mass
| ||||||
13 | transit facilities, and infrastructure, whether or not located | ||||||
14 | on land owned
by the Authority,
that in the determination of | ||||||
15 | the Authority are appropriate on account of
the improvement of | ||||||
16 | the Authority's grounds, buildings, and
facilities.
"Expansion | ||||||
17 | Project" also includes the renovation and improvement of
the | ||||||
18 | existing grounds, buildings, and facilities of the Authority, | ||||||
19 | including Navy Pier. | ||||||
20 | "State" means the State of Illinois. | ||||||
21 | "Trustee" means the person serving as Trustee of the | ||||||
22 | Authority in accordance with the provisions of this amendatory | ||||||
23 | Act of the 96th General Assembly. | ||||||
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 210/5) (from Ch. 85, par. 1225) | ||||||
16 | Sec. 5. The Metropolitan Pier and Exposition Authority | ||||||
17 | shall also have the
following rights and powers: | ||||||
18 | (a) To accept from Chicago Park Fair, a corporation, an | ||||||
19 | assignment of
whatever sums of money it may have received | ||||||
20 | from the Fair and Exposition
Fund, allocated by the | ||||||
21 | Department of Agriculture of the State of Illinois,
and | ||||||
22 | Chicago Park Fair is hereby authorized to assign, set over | ||||||
23 | and transfer
any of those funds to the Metropolitan Pier | ||||||
24 | and Exposition Authority. The
Authority has the right and | ||||||
25 | power hereafter to receive sums as may be
distributed to it |
| |||||||
| |||||||
1 | by the Department of Agriculture of the State of Illinois
| ||||||
2 | from the Fair and Exposition Fund pursuant to the | ||||||
3 | provisions of Sections 5,
6i, and 28 of the State Finance | ||||||
4 | Act. All sums received by the Authority
shall be held in | ||||||
5 | the sole custody of the secretary-treasurer of the
| ||||||
6 | Metropolitan Pier and Exposition Board. | ||||||
7 | (b) To accept the assignment of, assume and execute any | ||||||
8 | contracts
heretofore entered into by Chicago Park Fair. | ||||||
9 | (c) To acquire, own, construct, equip, lease, operate | ||||||
10 | and maintain
grounds, buildings and facilities to carry out | ||||||
11 | its corporate purposes and
duties, and to carry out or | ||||||
12 | otherwise provide for the recreational,
cultural, | ||||||
13 | commercial or residential development of Navy Pier, and to | ||||||
14 | fix
and collect just, reasonable and nondiscriminatory | ||||||
15 | charges for the use
thereof. The charges so collected shall | ||||||
16 | be made available to defray the
reasonable expenses of the | ||||||
17 | Authority and to pay the principal of and the
interest upon | ||||||
18 | any revenue bonds issued by the Authority. The Authority
| ||||||
19 | shall be subject to and comply with the Lake Michigan and | ||||||
20 | Chicago Lakefront
Protection Ordinance, the Chicago | ||||||
21 | Building Code, the Chicago Zoning
Ordinance, and all | ||||||
22 | ordinances and regulations of the City of Chicago
contained | ||||||
23 | in the following Titles of the Municipal Code of Chicago:
| ||||||
24 | Businesses, Occupations and Consumer Protection; Health | ||||||
25 | and Safety; Fire
Prevention; Public Peace, Morals and | ||||||
26 | Welfare; Utilities
and Environmental Protection; Streets, |
| |||||||
| |||||||
1 | Public Ways, Parks, Airports and
Harbors; Electrical | ||||||
2 | Equipment and Installation; Housing and Economic
| ||||||
3 | Development (only Chapter 5-4 thereof); and Revenue and | ||||||
4 | Finance (only so far
as such Title pertains to the | ||||||
5 | Authority's duty to collect taxes on behalf
of the City of | ||||||
6 | Chicago). | ||||||
7 | (d) To enter into contracts treating in any manner with | ||||||
8 | the objects and
purposes of this Act. | ||||||
9 | (e) To lease any buildings to the Adjutant General of | ||||||
10 | the State of
Illinois for the use of the Illinois National | ||||||
11 | Guard or the Illinois
Naval Militia. | ||||||
12 | (f) To exercise the right of eminent domain by | ||||||
13 | condemnation proceedings
in the manner provided by the | ||||||
14 | Eminent Domain Act,
including, with respect to Site B only, | ||||||
15 | the authority to exercise quick
take condemnation by | ||||||
16 | immediate vesting of title under Article 20 of the Eminent | ||||||
17 | Domain Act, to acquire any privately
owned real or personal | ||||||
18 | property and, with respect to Site B only, public
property | ||||||
19 | used for rail transportation purposes (but no such taking | ||||||
20 | of such
public property shall, in the reasonable judgment | ||||||
21 | of the owner, interfere
with such rail transportation) for | ||||||
22 | the lawful purposes of the Authority in
Site A, at Navy | ||||||
23 | Pier, and at Site B. Just compensation for property taken
| ||||||
24 | or acquired under this paragraph shall be paid in money or, | ||||||
25 | notwithstanding
any other provision of this Act and with | ||||||
26 | the agreement of the owner of the
property to be taken or |
| |||||||
| |||||||
1 | acquired, the Authority may convey substitute
property or | ||||||
2 | interests in property or enter into agreements with the
| ||||||
3 | property owner, including leases, licenses, or | ||||||
4 | concessions, with respect to
any property owned by the | ||||||
5 | Authority, or may provide for other lawful forms
of just | ||||||
6 | compensation to the owner. Any property acquired in | ||||||
7 | condemnation
proceedings shall be used only as provided in | ||||||
8 | this Act. Except as
otherwise provided by law, the City of | ||||||
9 | Chicago shall have a right of first
refusal prior to any | ||||||
10 | sale of any such property by the Authority to a third
party | ||||||
11 | other than substitute property. The Authority shall | ||||||
12 | develop and
implement a relocation plan for businesses | ||||||
13 | displaced as a result of the
Authority's acquisition of | ||||||
14 | property. The relocation plan shall be
substantially | ||||||
15 | similar to provisions of the Uniform Relocation Assistance
| ||||||
16 | and Real Property Acquisition Act and regulations | ||||||
17 | promulgated under that
Act relating to assistance to | ||||||
18 | displaced businesses. To implement the
relocation plan the | ||||||
19 | Authority may acquire property by purchase or gift or
may | ||||||
20 | exercise the powers authorized in this subsection (f), | ||||||
21 | except the
immediate vesting of title under Article 20 of | ||||||
22 | the Eminent Domain Act, to acquire substitute private | ||||||
23 | property within one mile
of Site B for the benefit of | ||||||
24 | displaced businesses located on property being
acquired by | ||||||
25 | the Authority. However, no such substitute property may be
| ||||||
26 | acquired by the Authority unless the mayor of the |
| |||||||
| |||||||
1 | municipality in which the
property is located certifies in | ||||||
2 | writing that the acquisition is consistent
with the | ||||||
3 | municipality's land use and economic development policies | ||||||
4 | and
goals. The acquisition of substitute property is | ||||||
5 | declared to be for public
use. In exercising the powers | ||||||
6 | authorized in this subsection (f), the
Authority shall use | ||||||
7 | its best efforts to relocate businesses within the area
of | ||||||
8 | McCormick Place or, failing that, within the City of | ||||||
9 | Chicago. | ||||||
10 | (g) To enter into contracts relating to construction | ||||||
11 | projects which
provide for the delivery by the contractor | ||||||
12 | of a completed project,
structure, improvement, or | ||||||
13 | specific portion thereof, for a fixed maximum
price, which | ||||||
14 | contract may provide that the delivery of the project,
| ||||||
15 | structure, improvement, or specific portion thereof, for | ||||||
16 | the fixed maximum
price is insured or guaranteed by a third | ||||||
17 | party capable of completing
the construction. | ||||||
18 | (h) To enter into agreements with any person with | ||||||
19 | respect to the use
and occupancy of the grounds, buildings, | ||||||
20 | and facilities of the Authority,
including concession, | ||||||
21 | license, and lease agreements on terms and conditions as
| ||||||
22 | the Authority determines. Notwithstanding Section 24, | ||||||
23 | agreements with respect
to the use and occupancy of the | ||||||
24 | grounds, buildings, and facilities of the
Authority for a | ||||||
25 | term of more than one year shall be entered into in | ||||||
26 | accordance
with the procurement process provided for in |
| |||||||
| |||||||
1 | Section 25.1. | ||||||
2 | (i) To enter into agreements with any person with | ||||||
3 | respect to the
operation and management of the grounds, | ||||||
4 | buildings, and facilities of the
Authority or the provision | ||||||
5 | of goods and services on terms and
conditions as the | ||||||
6 | Authority determines. | ||||||
7 | (j) After conducting the procurement process provided | ||||||
8 | for in Section 25.4 25.1 ,
to enter into one or more | ||||||
9 | contracts to provide for the design and
construction of all | ||||||
10 | or part of the Authority's Expansion Project grounds,
| ||||||
11 | buildings, and facilities. Any contract for design and | ||||||
12 | construction of the
Expansion Project shall be in the form | ||||||
13 | authorized by subsection (g), shall
be for a fixed maximum | ||||||
14 | price not in excess of the funds that are authorized
to be | ||||||
15 | made available
for those purposes during the term of the | ||||||
16 | contract, and shall be entered
into before commencement of | ||||||
17 | construction. | ||||||
18 | (k) To enter into agreements, including project | ||||||
19 | agreements with labor
unions, that the Authority deems | ||||||
20 | necessary to complete the Expansion Project
or any other | ||||||
21 | construction or improvement project in the most timely
and | ||||||
22 | efficient manner and without strikes, picketing, or other | ||||||
23 | actions that
might cause disruption or delay and thereby | ||||||
24 | add to the cost of the project. | ||||||
25 | (l) To provide incentives to organizations and | ||||||
26 | entities that agree to make use of the grounds, buildings, |
| |||||||
| |||||||
1 | and facilities of the Authority for conventions, meetings, | ||||||
2 | or trade shows. The incentives may take the form of | ||||||
3 | discounts from regular fees charged by the Authority, | ||||||
4 | subsidies for or assumption of the costs incurred with | ||||||
5 | respect to the convention, meeting, or trade show, or other | ||||||
6 | inducements. The Authority shall be reimbursed by the | ||||||
7 | Department of Commerce and Economic Opportunity for | ||||||
8 | incentives that qualify under the provisions of Section | ||||||
9 | 605-725 of the Civil Administrative Code of Illinois. | ||||||
10 | No later than February 15 of each year, the Chairman of | ||||||
11 | the Metropolitan Pier and Exposition Authority shall | ||||||
12 | certify to the Department of Commerce and Economic | ||||||
13 | Opportunity, the State Comptroller, and the State | ||||||
14 | Treasurer the amounts provided during the previous | ||||||
15 | calendar year as incentives for conventions, meetings, or | ||||||
16 | trade shows that (i) have been approved by the Authority | ||||||
17 | and the Department of Commerce and Economic Opportunity, | ||||||
18 | (ii) demonstrate registered attendance in excess of 5,000 | ||||||
19 | individuals or in excess of 10,000 individuals , as | ||||||
20 | appropriate , and (iii) but for the incentive, would not | ||||||
21 | have used the facilities of the Authority for the | ||||||
22 | convention, meeting, or trade show. The Department of | ||||||
23 | Commerce and Economic Opportunity may audit the accuracy of | ||||||
24 | the certification. Subject to appropriation, on July 15 of | ||||||
25 | each year the Comptroller shall order transferred and the | ||||||
26 | Treasurer shall transfer into the Metropolitan Pier and |
| |||||||
| |||||||
1 | Exposition Authority Incentive Fund from the General | ||||||
2 | Revenue Fund the lesser of the amount certified by the | ||||||
3 | Chairman or $20,000,000 $10,000,000 . In no case shall more | ||||||
4 | than $10,000,000 be used in any one year to reimburse | ||||||
5 | incentives granted conventions, meetings, or trade shows | ||||||
6 | with a registered attendance of more than 5,000 and less | ||||||
7 | than 10,000. No later than 30 days after the transfer, | ||||||
8 | amounts in the Fund shall be paid by the Department of | ||||||
9 | Commerce and Economic Opportunity to the Authority to | ||||||
10 | reimburse the Authority for incentives paid to attract | ||||||
11 | large conventions, meetings, and trade shows to its | ||||||
12 | facilities in the previous calendar year as provided in | ||||||
13 | Section 605-725 of the Civil Administrative Code of | ||||||
14 | Illinois. Provided that all amounts certified by the | ||||||
15 | Authority have been paid, on the last day of each fiscal | ||||||
16 | year moneys remaining in the Fund shall be transferred to | ||||||
17 | the General Revenue Fund. | ||||||
18 | (m) To enter into contracts with any person conveying the | ||||||
19 | naming rights or other intellectual property rights with | ||||||
20 | respect to the grounds, buildings, and facilities of the | ||||||
21 | Authority. | ||||||
22 | (n) To enter into grant agreements with the Chicago | ||||||
23 | Convention and Tourism Bureau providing for the marketing of | ||||||
24 | the convention facilities to large and small conventions, | ||||||
25 | meetings, and trade shows, provided such agreements meet the | ||||||
26 | requirements of Section 5.6 of this Act. Receipts of the |
| |||||||
| |||||||
1 | Authority from the increase in the airport departure tax | ||||||
2 | authorized by Section 13(f) of this amendatory Act of the 96th | ||||||
3 | General Assembly shall be granted to the Bureau for such | ||||||
4 | purposes. | ||||||
5 | Nothing in this Act shall be construed to authorize the | ||||||
6 | Authority to spend
the proceeds of any bonds or notes issued | ||||||
7 | under Section 13.2 or any taxes
levied under Section 13 to | ||||||
8 | construct a stadium to be leased to or used by
professional | ||||||
9 | sports teams. | ||||||
10 | (Source: P.A. 96-739, eff. 1-1-10.) | ||||||
11 | (70 ILCS 210/5.4 new) | ||||||
12 | Sec. 5.4. Exhibitor rights and work rule reforms. | ||||||
13 | (a) Legislative findings. | ||||||
14 | (1) The Authority is a political subdivision of the | ||||||
15 | State of Illinois subject to the plenary authority of the | ||||||
16 | General Assembly and was created for the benefit of the | ||||||
17 | general public to promote business, industry, commerce, | ||||||
18 | and tourism within the City of Chicago and the State of | ||||||
19 | Illinois. | ||||||
20 | (2) The Authority owns and operates McCormick Place and | ||||||
21 | Navy Pier, which have collectively 2.8 million square feet | ||||||
22 | of exhibit hall space, 700,000 square feet of meeting room | ||||||
23 | space. | ||||||
24 | (3) The Authority is a vital economic engine that |
| |||||||
| |||||||
1 | annually generates 65,000 jobs and $8 billion of economic | ||||||
2 | activity for the State of Illinois through the trade shows, | ||||||
3 | conventions, and other meetings held and attended at | ||||||
4 | McCormick Place and Navy Pier. | ||||||
5 | (4) The Authority supports the operation of McCormick | ||||||
6 | Place and Navy Pier through not only fees on the rental of | ||||||
7 | exhibit and meeting room space, electrical and utility | ||||||
8 | service, food and beverage services, and parking, but also | ||||||
9 | hotel room rates paid by persons staying at the | ||||||
10 | Authority-owned hotel. | ||||||
11 | (5) The Authority has a compelling and proprietary | ||||||
12 | interest in the success, competitiveness, and continued | ||||||
13 | viability of McCormick Place and Navy Pier as the owner and | ||||||
14 | operator of the convention facilities and its obligation to | ||||||
15 | ensure that these facilities produce sufficient operating | ||||||
16 | revenues. | ||||||
17 | (6) The Authority's convention facilities were | ||||||
18 | constructed and renovated through the issuance of public | ||||||
19 | bonds that are directly repaid by State hotel, auto rental, | ||||||
20 | food and beverage, and airport and departure taxes paid | ||||||
21 | principally by persons who attend, work at, exhibit, and | ||||||
22 | provide goods and services to conventions, shows, | ||||||
23 | exhibitions, and meetings at McCormick Place and Navy Pier. | ||||||
24 | (7) State law also dedicates State occupation and use | ||||||
25 | tax revenues to fulfill debt service obligations on these | ||||||
26 | bonds should State hotel, auto rental, food and beverage, |
| |||||||
| |||||||
1 | and airport and departure taxes fail to generate sufficient | ||||||
2 | revenue. | ||||||
3 | (8) Through fiscal year 2010, $55 million in State | ||||||
4 | occupation and use taxes will have been allocated to make | ||||||
5 | debt service payments on the Authority's bonds due to | ||||||
6 | shortfalls in State hotel, auto rental, food and beverage, | ||||||
7 | and airport and departure taxes. These shortfalls are | ||||||
8 | expected to continue in future fiscal years and would | ||||||
9 | require the annual dedication of approximately $40 million | ||||||
10 | in State occupation and use taxes to fulfill debt service | ||||||
11 | payments. | ||||||
12 | (9) In 2009, managers of the International Plastics | ||||||
13 | Showcase announced that 2009 was the last year they would | ||||||
14 | host their exhibition at McCormick Place, as they had since | ||||||
15 | 1971, because union labor work rules and electric and food | ||||||
16 | service costs make it uneconomical for the show managers | ||||||
17 | and exhibitors to use McCormick Place as a convention venue | ||||||
18 | as compared to convention facilities in Orlando, Florida | ||||||
19 | and Las Vegas, Nevada. The exhibition used over 740,000 | ||||||
20 | square feet of exhibit space, attracted over 43,000 | ||||||
21 | attendees, generated $4.8 million of revenues to McCormick | ||||||
22 | Place, and raised over $200,000 in taxes to pay debt | ||||||
23 | service on convention facility bonds. | ||||||
24 | (10) After the International Plastics Showcase | ||||||
25 | exhibition announced its departure, other conventions and | ||||||
26 | exhibitions managers and exhibitors also stated that they |
| |||||||
| |||||||
1 | would not return to McCormick Place and Navy Pier for the | ||||||
2 | same reasons cited by the International Plastics Showcase | ||||||
3 | exhibition. In addition, still other managers and | ||||||
4 | exhibitors stated that they would not select McCormick | ||||||
5 | Place as a convention venue unless the union labor work | ||||||
6 | rules and electrical and food service costs were made | ||||||
7 | competitive with those in Orlando and Las Vegas. | ||||||
8 | (11) The General Assembly created the Joint Committee | ||||||
9 | on the Metropolitan Pier and Exposition Authority to | ||||||
10 | conduct hearings and obtain facts to determine how union | ||||||
11 | labor work rules and electrical and food service costs make | ||||||
12 | McCormick Place and Navy Pier uneconomical as a convention | ||||||
13 | venue. | ||||||
14 | (12) Witness testimony and fact-gathering revealed | ||||||
15 | that while the skilled labor provided by trade unions at | ||||||
16 | McCormick Place and Navy Pier is second to none and is | ||||||
17 | actually "exported" to work on conventions and exhibitions | ||||||
18 | held in Orlando and Las Vegas, restrictive work rules on | ||||||
19 | the activities show exhibitors may perform present | ||||||
20 | exhibitors and show managers with an uninviting atmosphere | ||||||
21 | and result in significantly higher costs than competing | ||||||
22 | convention facilities. | ||||||
23 | (13) Witness testimony and fact-gathering also | ||||||
24 | revealed that the mark-up on electrical and food service | ||||||
25 | imposed by the Authority to generate operating revenue for | ||||||
26 | McCormick Place and Navy Pier also substantially increased |
| |||||||
| |||||||
1 | exhibitor and show organizer costs to the point of excess | ||||||
2 | when compared to competing convention facilities. | ||||||
3 | (14) Witness testimony and fact-gathering further | ||||||
4 | revealed that the additional departure of conventions, | ||||||
5 | exhibitions, and trade shows from Authority facilities | ||||||
6 | threatens the continued economic viability of these | ||||||
7 | facilities and the stability of sufficient tax revenues | ||||||
8 | necessary to support debt service. | ||||||
9 | (15) In order to safeguard the Authority's and State of | ||||||
10 | Illinois' shared compelling and proprietary interests in | ||||||
11 | McCormick Place and Navy Pier and in response to local | ||||||
12 | economic needs, the provisions contained in this Section | ||||||
13 | set forth mandated changes and reforms to restore and | ||||||
14 | ensure that (i) the Authority's facilities remain | ||||||
15 | economically competitive with other convention venues and | ||||||
16 | (ii) conventions, exhibitions, trade shows, and other | ||||||
17 | meetings are attracted to and retained at Authority | ||||||
18 | facilities by producing an exhibitor-friendly environment | ||||||
19 | and by reducing costs for exhibitors and show managers. | ||||||
20 | (b) Definitions. As used in this Section: | ||||||
21 | "Booth" means the demarcated exhibit space of an | ||||||
22 | exhibitor on Authority premises. | ||||||
23 | "Contractor" or "show contractor" means any person who | ||||||
24 | contracts with the Authority, an exhibitor, or with the | ||||||
25 | manager of a show to provide any services related to |
| |||||||
| |||||||
1 | drayage, rigging, carpentry, decorating, electrical, | ||||||
2 | maintenance, mechanical, and food and beverage services or | ||||||
3 | related trades and duties for shows on Authority premises. | ||||||
4 | "Exhibitor" or "show exhibitor" means any person who | ||||||
5 | contracts with the Authority or with a manager or | ||||||
6 | contractor of a show held or to be held on Authority | ||||||
7 | premises. | ||||||
8 | "Exhibitor employee" means any person who has been | ||||||
9 | employed by the exhibitor as a full-time employee for a | ||||||
10 | minimum of 6 months before the show's opening date. | ||||||
11 | "Hand tools" means cordless tools, power tools, and | ||||||
12 | other tools as determined by the Authority. | ||||||
13 | "Licensee" means any entity that uses the Authority's | ||||||
14 | premises. | ||||||
15 | "Manager" or "show manager" means any person that owns | ||||||
16 | or manages a show held or to be held on Authority premises. | ||||||
17 | "Personally owned vehicles" means the vehicles owned | ||||||
18 | by show exhibitors or the show management, excluding | ||||||
19 | commercially registered trucks, vans, and other vehicles | ||||||
20 | as determined by the Authority. | ||||||
21 | "Premises" means grounds, buildings, and facilities of | ||||||
22 | the Authority. | ||||||
23 | "Show" means a convention, exposition, trade show, | ||||||
24 | event, or meeting held on Authority premises by a show | ||||||
25 | manager or show contractor on behalf of a show manager. | ||||||
26 | "Union employees" means workers represented by a labor |
| |||||||
| |||||||
1 | organization, as defined in the National Labor Relations | ||||||
2 | Act, providing skilled labor services to exhibitors, a show | ||||||
3 | manager, or a show contractor on Authority premises. | ||||||
4 | (c) Exhibitor rights. | ||||||
5 | In order to control costs, increase the | ||||||
6 | competitiveness, and promote and provide for the economic | ||||||
7 | stability of Authority premises, all Authority contracts | ||||||
8 | with exhibitors, contractors, and managers shall include | ||||||
9 | the following minimum terms and conditions: | ||||||
10 | (1) Consistent with safety and the skills and training | ||||||
11 | necessary to perform the task, as determined by the | ||||||
12 | Authority, an exhibitor and exhibitor employees are | ||||||
13 | permitted in a booth of any size with the use of the | ||||||
14 | exhibitor's ladders and hand tools to: | ||||||
15 | (i) set-up and dismantle exhibits displayed on | ||||||
16 | Authority premises; | ||||||
17 | (ii) assemble and disassemble materials, | ||||||
18 | machinery, or equipment on Authority premises; and | ||||||
19 | (iii) install all signs, graphics, props, | ||||||
20 | balloons, other decorative items, and the exhibitor's | ||||||
21 | own drapery, including the skirting of exhibitor | ||||||
22 | tables, on the Authority's premises. | ||||||
23 | (2) An exhibitor and exhibitor employees are permitted | ||||||
24 | in a booth of any size to deliver, set-up, plug in, | ||||||
25 | interconnect, and operate an exhibitor's electrical |
| |||||||
| |||||||
1 | equipment, computers, audio-visual devices, and other | ||||||
2 | equipment. | ||||||
3 | (3) An exhibitor and exhibitor employees are permitted | ||||||
4 | in a booth of any size to skid, position, and re-skid all | ||||||
5 | exhibitor material, machinery, and equipment on Authority | ||||||
6 | premises. | ||||||
7 | (4) An exhibitor and exhibitor employees are | ||||||
8 | prohibited at any time from using scooters, forklifts, | ||||||
9 | pallet jacks, condors, scissors lifts, motorized dollies, | ||||||
10 | or similar motorized or hydraulic equipment on Authority | ||||||
11 | premises. | ||||||
12 | (5) The Authority shall designate areas, in its | ||||||
13 | discretion, where exhibitors may unload and load exhibitor | ||||||
14 | materials from privately owned vehicles at Authority | ||||||
15 | premises with the use of non-motorized hand trucks and | ||||||
16 | dollies. | ||||||
17 | (6) On Monday through Friday for any consecutive 8-hour | ||||||
18 | period during the hours of 6:00 a.m. and 10:00 p.m., union | ||||||
19 | employees on Authority premises shall be paid | ||||||
20 | straight-time hourly wages plus fringe benefits. Union | ||||||
21 | employees shall be paid straight-time and a half hourly | ||||||
22 | wages plus fringe benefits for labor services provided | ||||||
23 | after any consecutive 8-hour period; provided, however, | ||||||
24 | that between the hours of midnight and 6:00 a.m. union | ||||||
25 | employees shall be paid double straight-time wages plus | ||||||
26 | fringe benefits for labor services. |
| |||||||
| |||||||
1 | (7) On Monday through Friday for any consecutive 8-hour | ||||||
2 | period during the hours of 6:00 a.m. and 10:00 p.m., a show | ||||||
3 | manager or contractor shall charge an exhibitor only for | ||||||
4 | labor services provided by union employees on Authority | ||||||
5 | premises based on straight-time hourly wages plus fringe | ||||||
6 | benefits along with a reasonable mark-up. After any | ||||||
7 | consecutive 8-hour period, a show manager or contractor | ||||||
8 | shall charge an exhibitor only for labor services provided | ||||||
9 | by union employees based on straight-time and a half hourly | ||||||
10 | wages plus fringe benefits along with a reasonable mark-up; | ||||||
11 | provided, however, that between the hours of midnight and | ||||||
12 | 6:00 a.m. a show manager or contractor shall charge an | ||||||
13 | exhibitor only for labor services provided by union | ||||||
14 | employees based on double straight-time wages plus fringe | ||||||
15 | benefits along with a reasonable mark-up. | ||||||
16 | (8) On Saturdays for any consecutive 8-hour period, | ||||||
17 | union employees on Authority premises shall be paid | ||||||
18 | straight-time and a half hourly wages plus fringe benefits. | ||||||
19 | After any consecutive 8-hour period, union employees on | ||||||
20 | Authority premises shall be paid double straight-time | ||||||
21 | hourly wages plus fringe benefits; provided, however, that | ||||||
22 | between the hours of midnight and 6:00 a.m. union employees | ||||||
23 | shall be paid double straight-time wages plus fringe | ||||||
24 | benefits for labor services. | ||||||
25 | (9) On Saturdays for any consecutive 8-hour period, a | ||||||
26 | show manager or contractor shall charge an exhibitor only |
| |||||||
| |||||||
1 | for labor services provided by union employees on Authority | ||||||
2 | premises based on straight-time and a half hourly wages | ||||||
3 | plus fringe benefits along with a reasonable mark-up. After | ||||||
4 | any consecutive 8-hour period, a show manager or contractor | ||||||
5 | shall charge an exhibitor only for labor services provided | ||||||
6 | by union employees based on double straight-time hourly | ||||||
7 | wages plus fringe benefits along with a reasonable mark-up; | ||||||
8 | provided, however, that between the hours of midnight and | ||||||
9 | 6:00 a.m. a show manager or contractor shall charge an | ||||||
10 | exhibitor only for labor services provided by union | ||||||
11 | employees based on double straight-time wages plus fringe | ||||||
12 | benefits along with a reasonable mark-up. | ||||||
13 | (10) On Sundays and on State and federal holidays, | ||||||
14 | union employees on Authority premises shall be paid double | ||||||
15 | straight-time hourly wages plus fringe benefits. | ||||||
16 | (11) On Sundays and on State and federal holidays, a | ||||||
17 | show manager or contractor shall charge an exhibitor only | ||||||
18 | for labor services provided by union employees on Authority | ||||||
19 | premises based on double straight-time hourly wages plus | ||||||
20 | fringe benefits along with a reasonable mark-up. | ||||||
21 | (12) The Authority has the power to determine, after | ||||||
22 | consultation with the Advisory Council, the work | ||||||
23 | jurisdiction and scope of work of union employees on | ||||||
24 | Authority premises during the move-in, move-out, and run of | ||||||
25 | a show, provided that any affected labor organization may | ||||||
26 | contest the Authority's determination through a binding |
| |||||||
| |||||||
1 | decision of an independent, third-party arbitrator. When | ||||||
2 | making the determination, the Authority or arbitrator, as | ||||||
3 | the case may be, shall consider the training and skills | ||||||
4 | required to perform the task, past practices on Authority | ||||||
5 | premises, safety, and the need for efficiency and exhibitor | ||||||
6 | satisfaction. These factors shall be considered in their | ||||||
7 | totality and not in isolation. Nothing in this item permits | ||||||
8 | the Authority to eliminate any labor organization | ||||||
9 | representing union employees that provide labor services | ||||||
10 | on the move-in, move-out, and run of the show as of the | ||||||
11 | effective date of this amendatory Act of the 96th General | ||||||
12 | Assembly. | ||||||
13 | (13) During the run of a show, all stewards of union | ||||||
14 | employees shall be working stewards. Subject to the | ||||||
15 | discretion of the Authority, no more than one working | ||||||
16 | steward per labor organization representing union | ||||||
17 | employees providing labor services on Authority premises | ||||||
18 | shall be used per building and per show. | ||||||
19 | (14) An exhibitor or show manager may request by name | ||||||
20 | specific union employees to provide labor services on | ||||||
21 | Authority premises consistent with all State and federal | ||||||
22 | laws. Union employees requested by an exhibitor shall take | ||||||
23 | priority over union employees requested by a show manager. | ||||||
24 | (15) A show manager or show contractor on behalf of a | ||||||
25 | show manager may retain an electrical contractor approved | ||||||
26 | by the Authority or Authority-provisioned electrical |
| |||||||
| |||||||
1 | services to provide electrical services on the premises. If | ||||||
2 | a show manager or show contractor on behalf of a show | ||||||
3 | manager retains Authority-provisioned electrical services, | ||||||
4 | then the Authority shall offer these services at a rate not | ||||||
5 | to exceed the cost of providing those services. | ||||||
6 | (16) Crew sizes for any task or operation shall not | ||||||
7 | exceed 2 persons unless, after consultation with the | ||||||
8 | Advisory Council, the Authority determines otherwise based | ||||||
9 | on the task, skills, and training required to perform the | ||||||
10 | task and on safety. | ||||||
11 | (17) An exhibitor may bring food and beverages on the | ||||||
12 | premises of the Authority for personal consumption. | ||||||
13 | (18) Show managers and contractors shall comply with | ||||||
14 | any audit performed under subsection (e) of this Section. | ||||||
15 | (19) A show manager or contractor shall charge an | ||||||
16 | exhibitor only for labor services provided by union | ||||||
17 | employees on Authority premises on a minimum half-hour | ||||||
18 | basis. | ||||||
19 | The Authority has the power to implement, enforce, and | ||||||
20 | administer the exhibitor rights set forth in this subsection, | ||||||
21 | including the promulgation of rules. The Authority also has the | ||||||
22 | power to determine violations of this subsection and implement | ||||||
23 | appropriate remedies, including, but not limited to, barring | ||||||
24 | violators from Authority premises. | ||||||
25 | (d) Advisory Council. |
| |||||||
| |||||||
1 | (1) An Advisory Council is hereby established to ensure | ||||||
2 | an active and productive dialogue between all affected | ||||||
3 | stakeholders to ensure exhibitor satisfaction for | ||||||
4 | conventions, exhibitions, trade shows, and meetings held | ||||||
5 | on Authority premises. | ||||||
6 | (2) The composition of the Council shall be determined | ||||||
7 | by the Authority consistent with its existing practice for | ||||||
8 | labor-management relations. | ||||||
9 | (3) The Council shall hold meetings no less than once | ||||||
10 | every 90 days. | ||||||
11 | (e) Audit of exhibitor rights. | ||||||
12 | The Authority shall retain the services of a person to | ||||||
13 | complete, at least twice per calendar year, a financial | ||||||
14 | statement audit and compliance attestation examination to | ||||||
15 | determine and verify that the exhibitor rights set forth in | ||||||
16 | this Section have produced cost reductions for exhibitors and | ||||||
17 | those cost reductions have been fairly passed along to | ||||||
18 | exhibitors. The financial statement audit shall be performed in | ||||||
19 | accordance with generally accepted auditing standards. The | ||||||
20 | compliance attestation examination shall be (i) performed in | ||||||
21 | accordance with attestation standards established by the | ||||||
22 | American Institute of Certified Public Accountants and shall | ||||||
23 | examine the compliance with the requirements set forth in this | ||||||
24 | Section and (ii) conducted by a licensed public accounting | ||||||
25 | firm, selected by the Authority from a list of firms |
| |||||||
| |||||||
1 | prequalified to do business with the Illinois Auditor General. | ||||||
2 | Upon request, a show contractor or manager shall provide the | ||||||
3 | Authority or person retained to provide auditing services with | ||||||
4 | any information and other documentation reasonably necessary | ||||||
5 | to perform the obligations set forth in this subsection. Upon | ||||||
6 | completion, the report shall be submitted to the Authority and | ||||||
7 | made publicly available on the Authority's website. | ||||||
8 | (f) Exhibitor service reforms. The Authority shall make every | ||||||
9 | effort to substantially reduce exhibitor's costs for | ||||||
10 | participating in shows. | ||||||
11 | (1) Any contract to provide food or beverage services | ||||||
12 | in the buildings and facilities of the Authority, except | ||||||
13 | Navy Pier, shall be provided at a rate not to exceed the | ||||||
14 | cost established in the contract. The Board shall | ||||||
15 | periodically review all food and beverage contracts. | ||||||
16 | (2) A department or unit of the Authority shall not | ||||||
17 | serve as the exclusive provider of electrical services. | ||||||
18 | (3) Exhibitors shall receive a detailed statement of | ||||||
19 | all costs associated with utility services, including the | ||||||
20 | cost of labor, equipment, and materials. | ||||||
21 | (g) Severability. If any provision of this Section or its | ||||||
22 | application to any person or circumstance is held invalid, the | ||||||
23 | invalidity of that provision or application does not affect | ||||||
24 | other provisions or applications of this Section that can be |
| |||||||
| |||||||
1 | given effect without the invalid provision or application. | ||||||
2 | (70 ILCS 210/5.6 new) | ||||||
3 | Sec. 5.6. Marketing agreement. | ||||||
4 | (a) The Authority shall enter into a marketing agreement | ||||||
5 | with a not-for-profit organization headquartered in Chicago | ||||||
6 | and recognized by the Department of Commerce and Economic | ||||||
7 | Opportunity as a certified local tourism and convention bureau | ||||||
8 | entitled to receive State tourism grant funds, provided the | ||||||
9 | bylaws of the organization establish a board of the | ||||||
10 | organization that is comprised of 25 members serving 3-year | ||||||
11 | staggered terms, including the following: | ||||||
12 | (1) a Chair of the board of the organization appointed | ||||||
13 | by the Mayor of the City of Chicago from among the business | ||||||
14 | and civic leaders of Chicago who are not engaged in the | ||||||
15 | hospitality business or who have not served as a member of | ||||||
16 | the Board or as chief executive officer of the Authority; | ||||||
17 | (2) the chairperson of the interim board or Board of | ||||||
18 | the Authority, or his or her designee; | ||||||
19 | (3) no more than 5 members from the hotel industry; | ||||||
20 | (4) no more than 2 members from the restaurant or | ||||||
21 | attractions industry; | ||||||
22 | (5) no more than 2 members employed by or representing | ||||||
23 | an entity responsible for a trade show; | ||||||
24 | (6) no more than 2 members representing unions; and | ||||||
25 | (7) the Director of the Illinois Department of Commerce |
| |||||||
| |||||||
1 | and Economic Opportunity, ex officio. | ||||||
2 | Persons with a real or apparent conflict of interest shall | ||||||
3 | not be appointed to the board. Members of the board of the | ||||||
4 | organization shall not serve more than 2 terms. The bylaws | ||||||
5 | shall require the following: (i) that the Chair of the | ||||||
6 | organization name no less than 5 and no more than 9 members to | ||||||
7 | the Executive Committee of the organization, one of whom must | ||||||
8 | be the chairperson of the interim board or Board of the | ||||||
9 | Authority, and (ii) a provision concerning conflict of interest | ||||||
10 | and a requirement that a member abstain from participating in | ||||||
11 | board action if there is a threat to the independence of | ||||||
12 | judgment created by any conflict of interest or if | ||||||
13 | participation is likely to have a negative effect on public | ||||||
14 | confidence in the integrity of the board. | ||||||
15 | (b) The Authority shall notify the Department of Revenue | ||||||
16 | within 10 days after entering into a contract pursuant to this | ||||||
17 | Section. | ||||||
18 | (70 ILCS 210/5.7 new) | ||||||
19 | Sec. 5.7. Naming rights. | ||||||
20 | (a) The Authority may grant naming rights to the grounds, | ||||||
21 | buildings, and facilities of the Authority. The Authority shall | ||||||
22 | have all powers necessary to grant the license and enter into | ||||||
23 | any agreements and execute any documents necessary to exercise | ||||||
24 | the authority granted by this Section. "Naming rights" under | ||||||
25 | this Section means the right to associate the name or |
| |||||||
| |||||||
1 | identifying mark of any person or entity with the name or | ||||||
2 | identity of the grounds, buildings, or facilities of the | ||||||
3 | Authority. | ||||||
4 | (b) The Authority shall give notice that the Authority will | ||||||
5 | accept proposals for the licensing of naming rights with | ||||||
6 | respect to specified properties by publication in the Illinois | ||||||
7 | Procurement Bulletin not less than 30 business days before the | ||||||
8 | day upon which proposals will be accepted. The Authority shall | ||||||
9 | give such other notice as deemed appropriate. Proposals shall | ||||||
10 | not be sealed and shall be part of the public record. The | ||||||
11 | Authority shall conduct open, competitive negotiations with | ||||||
12 | those who have submitted proposals in order to obtain the | ||||||
13 | highest and best competitively negotiated proposals that yield | ||||||
14 | the most advantageous benefits and considerations to the | ||||||
15 | Authority. Neither the name, logo, products, or services of the | ||||||
16 | proposer shall be such as to bring disrepute upon the | ||||||
17 | Authority. If a proposal satisfactory to the Authority is not | ||||||
18 | negotiated, the Authority may give notice as provided in this | ||||||
19 | subsection and accept additional proposals. | ||||||
20 | (c) The licensee shall have the authority to place signs, | ||||||
21 | placards, imprints, or other identifying information on the | ||||||
22 | grounds, buildings, or facilities of the Authority as specified | ||||||
23 | in the license and only during the term of the license. The | ||||||
24 | license may, but need not, require the Authority to refer to a | ||||||
25 | property or other asset by the name of the licensee during the | ||||||
26 | term of the license. |
| |||||||
| |||||||
1 | (d) A license of naming rights is non-transferable, except | ||||||
2 | to a successor entity of the licensee, and is non-renewable; | ||||||
3 | however, the licensee is eligible to compete for a new license | ||||||
4 | upon completion of the term of the agreement. A majority of the | ||||||
5 | Board must approve any contract, lease, sale, conveyance, | ||||||
6 | license, or other grant of rights to name buildings or | ||||||
7 | facilities of the Authority. At least 25% of the total amount | ||||||
8 | of license fees must be paid prior to the commencement of the | ||||||
9 | term of the license and any balance shall be paid on a periodic | ||||||
10 | schedule agreed to by the Authority. | ||||||
11 | (e) Any licensing fee or revenue as a result of naming | ||||||
12 | rights shall be used as provided in Section 13(g) of this Act. | ||||||
13 | (70 ILCS 210/10.2 new) | ||||||
14 | Sec. 10.2. Bonding disclosure. | ||||||
15 | (a) Truth in borrowing disclosure. Within 60 business days | ||||||
16 | after the issuance of any bonds under this Act, the Authority | ||||||
17 | shall disclose the total principal and interest payments to be | ||||||
18 | paid on the bonds over the full stated term of the bonds. The | ||||||
19 | disclosure also shall include principal and interest payments | ||||||
20 | to be made by each fiscal year over the full stated term of the | ||||||
21 | bonds and total principal and interest payments to be made by | ||||||
22 | each fiscal year on all other outstanding bonds issued under | ||||||
23 | this Act over the full stated terms of those bonds. These | ||||||
24 | disclosures shall be calculated assuming bonds are not redeemed | ||||||
25 | or refunded prior to their stated maturities. Amounts included |
| |||||||
| |||||||
1 | in these disclosures as payment of interest on variable rate | ||||||
2 | bonds shall be computed at an interest rate equal to the rate | ||||||
3 | at which the variable rate bonds are first set upon issuance, | ||||||
4 | plus 2.5%, after taking into account any credits permitted in | ||||||
5 | the related indenture or other instrument against the amount of | ||||||
6 | such interest for each fiscal year. | ||||||
7 | (b) Bond sale expenses disclosure. Within 60 business days | ||||||
8 | after the issuance of any bonds under this Act, the Authority | ||||||
9 | shall disclose all costs of issuance on each sale of bonds | ||||||
10 | under this Act. The disclosure shall include, as applicable, | ||||||
11 | the respective percentages of participation and compensation | ||||||
12 | of each underwriter that is a member of the underwriting | ||||||
13 | syndicate, legal counsel, financial advisors, and other | ||||||
14 | professionals for the bond issue and an identification of all | ||||||
15 | costs of issuance paid to minority-owned businesses, female | ||||||
16 | owned businesses, and businesses owned by persons with | ||||||
17 | disabilities. The terms "minority owned businesses", "female | ||||||
18 | owned businesses", and "business owned by a person with a | ||||||
19 | disability" have the meanings given to those terms in the | ||||||
20 | Business Enterprise for Minorities, Females, and Persons with | ||||||
21 | Disabilities Act. In addition, the Authority shall provide | ||||||
22 | copies of all contracts under which any costs of issuance are | ||||||
23 | paid or to be paid to the Commission on Government Forecasting | ||||||
24 | and Accountability within 60 business days after the issuance | ||||||
25 | of bonds for which those costs are paid or to be paid. Instead | ||||||
26 | of filing a second or subsequent copy of the same contract, the |
| |||||||
| |||||||
1 | Authority may file a statement that specified costs are paid | ||||||
2 | under specified contracts filed earlier with the Commission. | ||||||
3 | (c) The disclosures required in this Section shall be | ||||||
4 | published by posting the disclosures for no less than 30 days | ||||||
5 | on the website of the Authority and shall be available to the | ||||||
6 | public upon request. The Authority shall also provide the | ||||||
7 | disclosures to the Governor's Office of Management and Budget, | ||||||
8 | the Commission on Government Forecasting and Accountability, | ||||||
9 | and the General Assembly.
| ||||||
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) $4 $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): $18 $9 per | ||||||
21 | bus or van with
a capacity of 1-12 passengers, $36 $18 per bus | ||||||
22 | or van with a capacity of 13-24
passengers, and $54 $27 per bus | ||||||
23 | or van with a capacity of over 24 passengers,
and (iii) for | ||||||
24 | each departure with passengers for hire from a commercial
| ||||||
25 | service airport in the metropolitan area in a bus or van | ||||||
26 | operated by a
person regulated by the Interstate Commerce |
| |||||||
| |||||||
1 | Commission or Illinois Commerce
Commission, operating | ||||||
2 | scheduled service from the airport, and charging fares on
a per | ||||||
3 | passenger basis: $2 $1 per passenger for hire in each bus or | ||||||
4 | van. The term
"commercial service airports" means those | ||||||
5 | airports receiving scheduled
passenger service and enplaning | ||||||
6 | more than 100,000 passengers 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 and less |
| |||||||
| |||||||
1 | the taxes, penalties, and interest attributable to any increase | ||||||
2 | in the rate of tax authorized by this amendatory Act of the | ||||||
3 | 96th General Assembly , shall be paid forthwith to the State | ||||||
4 | Treasurer, ex
officio, for deposit into a trust fund held | ||||||
5 | outside the State Treasury and
shall be administered by the | ||||||
6 | State Treasurer as provided in subsection (g)
of this Section. | ||||||
7 | All taxes, penalties, and interest attributable to any increase | ||||||
8 | in the rate of tax authorized by this amendatory Act of the | ||||||
9 | 96th General Assembly shall be paid by the State Treasurer as | ||||||
10 | follows: 25% for deposit into the Convention Center Support | ||||||
11 | Fund, to be used by the Village of Rosemont for the repair, | ||||||
12 | maintenance, and improvement of the Donald E. Stephens | ||||||
13 | Convention Center and for debt service on debt instruments | ||||||
14 | issued for those purposes by the village and 75% to the | ||||||
15 | Authority to be used for grants to an organization meeting the | ||||||
16 | qualifications set out in Section 5.6 of this Act, provided the | ||||||
17 | Metropolitan Pier and Exposition Authority has entered into a | ||||||
18 | marketing agreement with such an organization.
| ||||||
19 | (g) Amounts deposited from the proceeds of taxes imposed by | ||||||
20 | the
Authority under subsections (b), (c), (d), (e), and (f) of | ||||||
21 | this Section and
amounts deposited under Section 19 of the | ||||||
22 | Illinois Sports Facilities
Authority Act shall be held in a | ||||||
23 | trust fund outside the State Treasury and
shall be administered | ||||||
24 | by the Treasurer as follows . | ||||||
25 | (1) An amount necessary for the payment of refunds with | ||||||
26 | respect to those taxes shall be retained in the trust fund |
| |||||||
| |||||||
1 | and used for those payments. | ||||||
2 | (2) On July 20 and on the 20th of each month | ||||||
3 | thereafter, provided that the amount requested in the | ||||||
4 | annual certificate of the Chairman of the Authority filed | ||||||
5 | under Section 8.25f of the State Finance Act has been | ||||||
6 | appropriated for payment to the Authority, 1/8 of the local | ||||||
7 | tax transfer amount, together with any cumulative | ||||||
8 | deficiencies in the amounts transferred into the McCormick | ||||||
9 | Place Expansion Project Fund under this subparagraph (2) | ||||||
10 | during the fiscal year for which the certificate has been | ||||||
11 | filed, shall be transferred from the trust fund into the | ||||||
12 | McCormick Place Expansion Project Fund in the State | ||||||
13 | Treasury until 100% of the local tax transfer amount has | ||||||
14 | been so transferred. "Local tax transfer amount" shall mean | ||||||
15 | the amount requested in the annual certificate, minus the | ||||||
16 | reduction amount. "Reduction amount" shall mean $41.7 | ||||||
17 | million in fiscal year 2011, $36.7 million in fiscal year | ||||||
18 | 2012, $36.7 million in fiscal year 2013, $36.7 million in | ||||||
19 | fiscal year 2014, and $31.7 million in each fiscal year | ||||||
20 | thereafter until 2032, provided that the reduction amount | ||||||
21 | shall be reduced by (i) the amount certified by the | ||||||
22 | Authority to the State Comptroller and State Treasurer | ||||||
23 | under Section 8.25 of the State Finance Act, as amended, | ||||||
24 | with respect to that fiscal year and (ii) in any fiscal | ||||||
25 | year in which the amounts deposited in the trust fund under | ||||||
26 | this Section exceed $318.3 million, exclusive of amounts |
| |||||||
| |||||||
1 | set aside for refunds and for the reserve account, one | ||||||
2 | dollar for each dollar of the deposits in the trust fund | ||||||
3 | above $318.3 million with respect to that year, exclusive | ||||||
4 | of amounts set aside for refunds and for the reserve | ||||||
5 | account. | ||||||
6 | (3) On July 20, 2010, the Comptroller shall certify to | ||||||
7 | the Governor, the Treasurer, and the Chairman of the | ||||||
8 | Authority the 2010 deficiency amount, which means the | ||||||
9 | cumulative amount of transfers that were due from the trust | ||||||
10 | fund to the McCormick Place Expansion Project Fund in | ||||||
11 | fiscal years 2008, 2009, and 2010 under Section 13(g) of | ||||||
12 | this Act, as it existed prior to the effective date of this | ||||||
13 | amendatory Act of the 96th General Assembly, but not made. | ||||||
14 | On July 20, 2011 and on July 20 of each year through July | ||||||
15 | 20, 2014, the Treasurer shall calculate for the previous | ||||||
16 | fiscal year the surplus revenues in the trust fund and pay | ||||||
17 | that amount to the Authority. On July 20, 2015 and on July | ||||||
18 | 20 of each year thereafter, as long as bonds and notes | ||||||
19 | issued under Section 13.2 or bonds and notes issued to | ||||||
20 | refund those bonds and notes are outstanding, the Treasurer | ||||||
21 | shall calculate for the previous fiscal year the surplus | ||||||
22 | revenues in the trust fund and pay one-half of that amount | ||||||
23 | to the State Treasurer for deposit into the General Revenue | ||||||
24 | Fund until the 2010 deficiency amount has been paid and | ||||||
25 | shall pay the balance of the surplus revenues to the | ||||||
26 | Authority. "Surplus revenues" means the amounts remaining |
| |||||||
| |||||||
1 | in the trust fund on June 30 of the previous fiscal year | ||||||
2 | (A) after the State Treasurer has set aside in the trust | ||||||
3 | fund (i) amounts retained for refunds under subparagraph | ||||||
4 | (1) and (ii) any amounts necessary to meet the reserve | ||||||
5 | account amount and (B) after the State Treasurer has | ||||||
6 | transferred from the trust fund to the General Revenue Fund | ||||||
7 | 100% of any post-2010 deficiency amount. "Reserve account | ||||||
8 | amount" means $15 million in fiscal year 2011 and $30 | ||||||
9 | million in each fiscal year thereafter. The reserve account | ||||||
10 | amount shall be set aside in the trust fund and used as a | ||||||
11 | reserve to be transferred to the McCormick Place Expansion | ||||||
12 | Project Fund in the event the proceeds of taxes imposed | ||||||
13 | under this Section 13 are not sufficient to fund the | ||||||
14 | transfer required in subparagraph (2). "Post-2010 | ||||||
15 | deficiency amount" means any deficiency in transfers from | ||||||
16 | the trust fund to the McCormick Place Expansion Project | ||||||
17 | Fund with respect to fiscal years 2011 and thereafter. It | ||||||
18 | is the intention of this subparagraph (3) that no surplus | ||||||
19 | revenues shall be paid to the Authority with respect to any | ||||||
20 | year in which a post-2010 deficiency amount has not been | ||||||
21 | satisfied by the Authority. | ||||||
22 | Moneys received by the Authority as surplus revenues may be | ||||||
23 | used (i) for the purposes of paying debt service on the bonds | ||||||
24 | and notes issued by the Authority, including early redemption | ||||||
25 | of those bonds or notes, (ii) for the purposes of repair, | ||||||
26 | replacement, and improvement of the grounds, buildings, and |
| |||||||
| |||||||
1 | facilities of the Authority, and (iii) for the corporate | ||||||
2 | purposes of the Authority in fiscal years 2011 through 2015 in | ||||||
3 | an amount not to exceed $20,000,000 annually or $80,000,000 | ||||||
4 | total, which amount shall be reduced $0.75 for each dollar of | ||||||
5 | the receipts of the Authority in that year from any contract | ||||||
6 | entered into with respect to naming rights at McCormick Place | ||||||
7 | under Section 5(m) of this Act. When bonds and notes issued | ||||||
8 | under Section 13.2, or bonds or notes issued to refund those | ||||||
9 | bonds and notes, are no longer outstanding, the balance in the | ||||||
10 | trust fund shall be paid to the Authority. : first, an amount
| ||||||
11 | necessary for the payment of refunds shall be retained in the | ||||||
12 | trust fund;
second, the balance of the proceeds deposited in | ||||||
13 | the trust fund during
fiscal year 1993 shall be retained in the | ||||||
14 | trust fund during that year and
thereafter shall be | ||||||
15 | administered as a reserve to fund the deposits
required in item | ||||||
16 | "third"; third, beginning July 20, 1993, and continuing
each | ||||||
17 | month thereafter, provided that the amount requested in the
| ||||||
18 | certificate of the Chairman of the Authority filed under | ||||||
19 | Section 8.25f of
the State Finance Act has been appropriated | ||||||
20 | for payment to the Authority,
1/8 of the annual amount | ||||||
21 | requested in that certificate together with any
cumulative | ||||||
22 | deficiencies shall be transferred from the trust fund into the
| ||||||
23 | McCormick Place Expansion Project Fund in the State Treasury | ||||||
24 | until 100% of the
amount requested in that certificate plus any | ||||||
25 | cumulative deficiencies in the
amounts transferred into the | ||||||
26 | McCormick Place Expansion Project Fund under this
item "third", |
| |||||||
| |||||||
1 | have been so transferred; fourth, the balance shall be | ||||||
2 | maintained
in the trust fund; fifth, on July 20, 1994, and on | ||||||
3 | July 20 of each year
thereafter the Treasurer shall calculate | ||||||
4 | for the previous fiscal year the
surplus revenues in the trust | ||||||
5 | fund and pay that amount to the Authority.
"Surplus revenues" | ||||||
6 | shall mean the difference between the amount in the trust
fund | ||||||
7 | on June 30 of the fiscal year previous to the current fiscal | ||||||
8 | year
(excluding amounts retained for refunds under item | ||||||
9 | "first") minus the amount
deposited in the trust fund during | ||||||
10 | fiscal year 1993 under item "second". Moneys
received by the | ||||||
11 | Authority under item "fifth" may be used solely for the
| ||||||
12 | purposes of paying debt service on the bonds and notes issued | ||||||
13 | by the Authority,
including early redemption of those bonds or | ||||||
14 | notes, and for the purposes of repair, replacement, and | ||||||
15 | improvement of
the grounds, buildings, and facilities of
the | ||||||
16 | Authority; provided that any moneys in excess of
$50,000,000 | ||||||
17 | held
by the Authority as of June 30 in any fiscal year and | ||||||
18 | received by the Authority
under item "fifth" shall be used | ||||||
19 | solely for paying the debt service on or early
redemption of | ||||||
20 | the Authority's bonds or notes. When bonds and notes issued
| ||||||
21 | under Section 13.2, or bonds or notes issued to refund those | ||||||
22 | bonds and notes,
are no longer outstanding, the balance in the | ||||||
23 | trust fund shall be paid to the
Authority.
| ||||||
24 | (h) The ordinances imposing the taxes authorized by this | ||||||
25 | Section shall
be repealed when bonds and notes issued under | ||||||
26 | Section 13.2 or bonds and
notes issued to refund those bonds |
| |||||||
| |||||||
1 | and notes are no longer outstanding.
| ||||||
2 | (Source: P.A. 90-612, eff. 7-8-98.)
| ||||||
3 | (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
| ||||||
4 | Sec. 13.2.
The McCormick Place Expansion Project Fund is | ||||||
5 | created in
the State Treasury. All moneys in the McCormick | ||||||
6 | Place Expansion Project
Fund are allocated to and shall be | ||||||
7 | appropriated and used only for the
purposes authorized by and | ||||||
8 | subject to the limitations and conditions of
this Section. | ||||||
9 | Those amounts may be appropriated by law to
the Authority
for | ||||||
10 | the purposes of paying the debt service requirements on all | ||||||
11 | bonds and
notes, including bonds and notes issued to refund or | ||||||
12 | advance
refund bonds and notes issued under this Section , | ||||||
13 | Section 13.1, or issued to refund or
advance refund bonds and | ||||||
14 | notes otherwise issued under this Act, (collectively
referred | ||||||
15 | to as
"bonds") to be issued by the Authority under this Section | ||||||
16 | in an aggregate
original principal amount (excluding the amount | ||||||
17 | of any bonds and
notes issued to refund or advance refund bonds | ||||||
18 | or notes issued under this
Section and Section 13.1 ) not to | ||||||
19 | exceed $2,557,000,000 $2,107,000,000 for the purposes
of hotel | ||||||
20 | construction and related necessary capital improvements and | ||||||
21 | other needed capital improvements to existing facilities
| ||||||
22 | carrying out and
performing its duties and exercising its | ||||||
23 | powers under this Act .
No bonds issued to refund or advance | ||||||
24 | refund bonds issued under this Section may mature later than
40 | ||||||
25 | years from the date of issuance of the refunding or advance |
| |||||||
| |||||||
1 | refunding bonds the longest maturity date of
the series of | ||||||
2 | bonds being refunded . After the aggregate original principal
| ||||||
3 | amount of
bonds authorized in this Section has been issued, the
| ||||||
4 | payment of any
principal amount of such bonds does not | ||||||
5 | authorize the issuance of
additional bonds (except refunding | ||||||
6 | bonds). Any bonds and notes issued under this Section in any | ||||||
7 | year in which there is an outstanding "post-2010 deficiency | ||||||
8 | amount" as that term is defined in Section 13 (g)(3) of this | ||||||
9 | Act shall provide for the payment to the State Treasurer of the | ||||||
10 | amount of that deficiency.
| ||||||
11 | On the first day of each month commencing after July 1, | ||||||
12 | 1993, amounts, if
any, on deposit in the McCormick Place | ||||||
13 | Expansion Project Fund shall,
subject to appropriation, be paid | ||||||
14 | in full to the Authority or, upon its
direction, to the trustee | ||||||
15 | or trustees for bondholders of bonds that by
their terms are | ||||||
16 | payable from the moneys received from the McCormick Place
| ||||||
17 | Expansion Project Fund, until an amount equal to 100% of the
| ||||||
18 | aggregate amount of the principal and interest in the fiscal | ||||||
19 | year,
including that pursuant to sinking fund requirements, has | ||||||
20 | been so paid and
deficiencies in reserves shall have been | ||||||
21 | remedied.
| ||||||
22 | The State of Illinois pledges to and agrees with the | ||||||
23 | holders of the bonds
of the Metropolitan Pier and Exposition | ||||||
24 | Authority issued under this
Section that the State will not | ||||||
25 | limit or alter the rights and powers vested
in the Authority by | ||||||
26 | this Act so as to impair the terms of any contract made
by the |
| |||||||
| |||||||
1 | Authority with those holders or in any way impair the rights | ||||||
2 | and
remedies of those holders until the bonds, together with | ||||||
3 | interest thereon,
interest on any unpaid installments of | ||||||
4 | interest, and all costs and
expenses in connection with any | ||||||
5 | action or proceedings by or on behalf of
those holders are | ||||||
6 | fully met and discharged; provided that any increase in
the Tax | ||||||
7 | Act Amounts specified in Section 3 of the Retailers' Occupation | ||||||
8 | Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service | ||||||
9 | Use Tax Act,
and Section 9 of the Service Occupation Tax Act | ||||||
10 | required to be deposited
into the Build Illinois Bond Account | ||||||
11 | in the Build Illinois Fund pursuant to
any law hereafter | ||||||
12 | enacted shall not be deemed to impair the rights of such
| ||||||
13 | holders so long as the increase does not result in the | ||||||
14 | aggregate debt
service payable in the current or any future | ||||||
15 | fiscal year of the State on
all bonds issued pursuant to the | ||||||
16 | Build Illinois Bond Act and the
Metropolitan Pier and | ||||||
17 | Exposition Authority Act and payable from tax
revenues | ||||||
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 exceeding | ||||||
21 | 33 1/3% of such tax
revenues for the most recently completed | ||||||
22 | fiscal year of the State at the
time of such increase. In | ||||||
23 | addition, the State pledges to and agrees with
the holders of | ||||||
24 | the bonds of the Authority issued under this Section that
the | ||||||
25 | State will not limit or alter the basis on which State funds | ||||||
26 | are to be
paid to the Authority as provided in this Act or the |
| |||||||
| |||||||
1 | use of those funds so
as to impair the terms of any such | ||||||
2 | contract; provided that any increase in
the Tax Act Amounts | ||||||
3 | specified in Section 3 of the Retailers' Occupation Tax
Act, | ||||||
4 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||||||
5 | Act,
and Section 9 of the Service Occupation Tax Act required | ||||||
6 | to be deposited
into the Build Illinois Bond Account in the | ||||||
7 | Build Illinois Fund pursuant to
any law hereafter enacted shall | ||||||
8 | not be deemed to impair the terms of any
such contract so long | ||||||
9 | as the increase does not result in the aggregate debt
service | ||||||
10 | payable in the current or any future fiscal year of the State | ||||||
11 | on
all bonds issued pursuant to the Build Illinois Bond Act and | ||||||
12 | the
Metropolitan Pier and Exposition Authority Act and payable | ||||||
13 | from tax
revenues specified in Section 3 of the Retailers' | ||||||
14 | Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of | ||||||
15 | the Service Use Tax Act, and
Section 9 of the Service | ||||||
16 | Occupation Tax Act exceeding 33 1/3% of such tax
revenues for | ||||||
17 | the most recently completed fiscal year of the State at the
| ||||||
18 | time of such increase. The Authority is authorized to include | ||||||
19 | these pledges
and agreements with the State in any contract | ||||||
20 | with the holders of bonds
issued under this Section.
| ||||||
21 | The State shall not be liable on bonds of the Authority | ||||||
22 | issued under this
Section those bonds shall not be a debt of | ||||||
23 | the State, and this Act shall
not be construed as a guarantee | ||||||
24 | by the State of the debts of the Authority.
The bonds shall | ||||||
25 | contain a statement to this effect on the face of the bonds.
| ||||||
26 | (Source: P.A. 91-101, eff. 7-12-99; 92-208, eff. 8-2-01.)
|
| |||||||
| |||||||
1 | (70 ILCS 210/14) (from Ch. 85, par. 1234) | ||||||
2 | Sec. 14. Board; compensation. The governing and | ||||||
3 | administrative body of the Authority shall be a
board known as | ||||||
4 | the Metropolitan Pier and Exposition Board. On the effective | ||||||
5 | date of this amendatory Act of the 96th General Assembly, the | ||||||
6 | Trustee shall assume the duties and powers of the Board for a | ||||||
7 | period of 18 months or until the Board is fully constituted, | ||||||
8 | whichever is later. Any action requiring Board approval shall | ||||||
9 | be deemed approved by the Board if the Trustee approves the | ||||||
10 | action in accordance with Section 14.5. Beginning the first | ||||||
11 | Monday of the month occurring 18 months after the effective | ||||||
12 | date of this amendatory Act of the 96th General Assembly, the | ||||||
13 | Board shall consist of 9 members. The Governor shall appoint 4 | ||||||
14 | members to the Board, subject to the advice and consent of the | ||||||
15 | Senate. The Mayor shall appoint 4 members to the Board. At | ||||||
16 | least one member of the Board shall represent the interests of | ||||||
17 | labor and at least one member of the Board shall represent the | ||||||
18 | interests of the convention industry. A majority of the members | ||||||
19 | appointed by the Governor and Mayor shall appoint a ninth | ||||||
20 | member to serve as the chairperson. The Board shall be fully | ||||||
21 | constituted when a quorum has been appointed. The members of
| ||||||
22 | the board shall be individuals of generally recognized ability | ||||||
23 | and
integrity. No member of the Board may be (i) an
officer or | ||||||
24 | employee of, or a member of a board, commission or authority | ||||||
25 | of,
the State, any unit of local government or any school |
| |||||||
| |||||||
1 | district or (ii) a person who served on the Board prior to the | ||||||
2 | effective date of this amendatory Act of the 96th General | ||||||
3 | Assembly . | ||||||
4 | Of the initial members appointed by the Governor, one shall | ||||||
5 | serve for a term expiring June 1, 2013, one shall serve for a | ||||||
6 | term expiring June 1, 2014, one shall serve for a term expiring | ||||||
7 | June 1, 2015, and one shall serve for a term expiring June 1, | ||||||
8 | 2016, as determined by the Governor. Of the initial members | ||||||
9 | appointed by the Mayor, one shall serve for a term expiring | ||||||
10 | June 1, 2013, one shall serve for a term expiring June 1, 2014, | ||||||
11 | one shall serve for a term expiring June 1, 2015, and one shall | ||||||
12 | serve for a term expiring June 1, 2016, as determined by the | ||||||
13 | Mayor. The initial chairperson appointed by the Board shall | ||||||
14 | serve a term for a term expiring June 1, 2015. Successors shall | ||||||
15 | be appointed to 4-year terms. No person may be appointed to | ||||||
16 | more than 2 terms. | ||||||
17 | Members of the Board They shall serve without compensation, | ||||||
18 | but shall be reimbursed for actual
expenses incurred by them in | ||||||
19 | the performance of their duties. However, any
member of the | ||||||
20 | board who is appointed to the office of secretary-treasurer
may | ||||||
21 | receive compensation for his or her services as such officer. | ||||||
22 | All members of
the Board and employees of the Authority are | ||||||
23 | subject to the Illinois
Governmental Ethics Act, in accordance | ||||||
24 | with its terms. | ||||||
25 | Thirty days after the effective date of this amendatory Act | ||||||
26 | of the 96th General Assembly, the Board shall consist of 7 |
| |||||||
| |||||||
1 | interim members. The Board shall be fully constituted when a | ||||||
2 | quorum
has been appointed. | ||||||
3 | (Source: P.A. 96-882, eff. 2-17-10.) | ||||||
4 | (70 ILCS 210/14.2 new) | ||||||
5 | Sec. 14.2. Ethical conduct. | ||||||
6 | (a) The Trustee, members of the interim board, members of | ||||||
7 | the Board, and all employees of the Authority shall comply with | ||||||
8 | the provisions of the Illinois Governmental Ethics Act and | ||||||
9 | carry out duties and responsibilities in a manner that | ||||||
10 | preserves the public trust and confidence in the Authority. The | ||||||
11 | Trustee, members of the interim board, members of the Board, | ||||||
12 | and all employees of the Authority, including the spouse and | ||||||
13 | immediate family members of such person shall not: | ||||||
14 | (1) use or attempt to use their position to secure or | ||||||
15 | attempt to secure any privilege, advantage, favor, or | ||||||
16 | influence for himself or herself or others; | ||||||
17 | (2) accept for personal use any gift, gratuity, | ||||||
18 | service, compensation, travel, lodging, or thing of value, | ||||||
19 | with the exception of unsolicited items of an incidental | ||||||
20 | nature, from any person, corporation, or entity doing | ||||||
21 | business with the Authority; | ||||||
22 | (3) hold or pursue employment, office, position, | ||||||
23 | business, or occupation that may conflict with his or her | ||||||
24 | official duties; | ||||||
25 | (4) influence any person or corporation doing business |
| |||||||
| |||||||
1 | with the Authority to hire or contract with any person or | ||||||
2 | corporation for any compensated work; | ||||||
3 | (5) engage in any activity that constitutes a conflict | ||||||
4 | of interest; or | ||||||
5 | (6) have a financial interest, directly or indirectly, | ||||||
6 | in any contract or subcontract for the performance of any | ||||||
7 | work for the Authority or a party to a contract with the | ||||||
8 | Authority, except this does not apply to an interest in any | ||||||
9 | such entity through an indirect means, such as through a | ||||||
10 | mutual fund. | ||||||
11 | (b) The Board shall develop an annual ethics training | ||||||
12 | program for members of the Board and all employees of the | ||||||
13 | Authority. | ||||||
14 | (c) No Trustee, member on the interim board, Board, or an | ||||||
15 | employee of the Authority, or spouse or immediate family member | ||||||
16 | living with such person, shall, within a period of one year | ||||||
17 | immediately after termination of service or employment, | ||||||
18 | knowingly accept employment or receive compensation or fees for | ||||||
19 | services from a person or entity if the member or employee | ||||||
20 | participated personally or substantially in the award of a | ||||||
21 | contract or in making a licensing decision. | ||||||
22 | (d) Notwithstanding any other provision of this Act, the | ||||||
23 | Authority shall not enter into an agreement for consulting | ||||||
24 | services with or provide compensation or fees for consulting | ||||||
25 | services to the chief executive officer on April 1, 2010, a | ||||||
26 | member of the interim board on April 1, 2010, or any member of |
| |||||||
| |||||||
1 | the interim board or Board appointed on or after the effective | ||||||
2 | date of this amendatory Act of the 96th General Assembly. | ||||||
3 | (70 ILCS 210/14.5 new) | ||||||
4 | Sec. 14.5. Trustee of the Authority. | ||||||
5 | (a) Beginning on the effective date of this amendatory Act | ||||||
6 | of the 96th General Assembly, the Authority shall be governed | ||||||
7 | by a Trustee for a term of 18 months or until the Board created | ||||||
8 | in this amendatory Act of the 96th General Assembly appoints a | ||||||
9 | chief executive officer, whichever is longer. James Reilly | ||||||
10 | shall serve as the Trustee of the Authority and assume all | ||||||
11 | duties and powers of the Board and the chief executive officer. | ||||||
12 | The Trustee shall take all actions necessary to carry into | ||||||
13 | effect the provisions of this Act and this amendatory Act of | ||||||
14 | the 96th General Assembly. The Trustee shall receive an annual | ||||||
15 | salary equal to the current salary of the chief executive | ||||||
16 | officer, minus 5%. | ||||||
17 | (b) It shall be the duty of the Trustee: | ||||||
18 | (1) to ensure the proper administration of the | ||||||
19 | Authority; | ||||||
20 | (2) to submit to the interim board monthly reports | ||||||
21 | detailing actions taken and the general status of the | ||||||
22 | Authority; | ||||||
23 | (3) to report to the General Assembly and Governor no | ||||||
24 | later than January 1, 2011, whether Navy Pier should remain | ||||||
25 | within the control of the Authority or serve as an entity |
| |||||||
| |||||||
1 | independent from the Authority; | ||||||
2 | (4) to enter into an agreement with a contractor or | ||||||
3 | private manager to operate the buildings and facilities of | ||||||
4 | the Authority, provided that the agreement is procured | ||||||
5 | using a request for proposal process in a manner | ||||||
6 | substantially similar to the Procurement Code; | ||||||
7 | (5) to enter into any agreements to license naming | ||||||
8 | rights of any building or facility of the Authority, | ||||||
9 | provided the Trustee determines such an agreement is in the | ||||||
10 | best interest of the Authority; | ||||||
11 | (6) to ensure the proper implementation, | ||||||
12 | administration, and enforcement of Section 5.4 of this Act; | ||||||
13 | and | ||||||
14 | (7) to ensure that any contract of the Authority to | ||||||
15 | provide food or beverage in the buildings and facilities of | ||||||
16 | the Authority, except Navy Pier, shall be provided at a | ||||||
17 | rate not to exceed the cost established in the contract. | ||||||
18 | (c) The Trustee shall notify the interim board prior to | ||||||
19 | entering into an agreement for a term of more than 24 months or | ||||||
20 | with a total value in excess of $100,000. Notification shall | ||||||
21 | include the purpose of the agreement, a description of the | ||||||
22 | agreement, disclosure of parties to the agreement, and the | ||||||
23 | total value of the agreement. Within 10 days after receiving | ||||||
24 | notice, the interim board may prohibit the Trustee from | ||||||
25 | entering into the agreement by a resolution approved by at | ||||||
26 | least 5 members of the interim board. The interim board may |
| |||||||
| |||||||
1 | veto any other action of the Trustee by a resolution approved | ||||||
2 | by at least 5 members of the interim board, provided that the | ||||||
3 | resolution is adopted within 30 days after the action. | ||||||
4 | (d) Any provision of this Act that requires approval by the | ||||||
5 | Chair of the Board or at least the approval of a majority of | ||||||
6 | the Board shall be deemed approved if the Trustee approves the | ||||||
7 | action, subject to the restrictions in subsection (c). | ||||||
8 | (70 ILCS 210/15) (from Ch. 85, par. 1235) | ||||||
9 | Sec. 15. Interim board members. | ||||||
10 | (a) Notwithstanding any provision of this Section to the | ||||||
11 | contrary, the term of office of each interim member of the | ||||||
12 | Board ends on the effective date of this amendatory Act of the | ||||||
13 | 96th General Assembly 30 days after the effective date of this | ||||||
14 | amendatory Act of the 96th General Assembly, and those members | ||||||
15 | shall no longer hold office .
| ||||||
16 | (b) Within 30 days after the effective date of this | ||||||
17 | amendatory Act of the 96th General Assembly the effective date | ||||||
18 | of this amendatory Act of the 96th General Assembly , the | ||||||
19 | interim board shall consist of 7 members. The Governor shall | ||||||
20 | appoint 3 interim members to the Board , subject to the advice | ||||||
21 | and consent of the Senate . The Mayor shall appoint 3 members to | ||||||
22 | the interim board. At least one member of the interim board | ||||||
23 | shall represent the interests of labor and at least one member | ||||||
24 | of the interim board shall represent the interests of the | ||||||
25 | convention industry. A majority of the members appointed by the |
| |||||||
| |||||||
1 | Governor and Mayor shall appoint a seventh member to serve as | ||||||
2 | the chairperson. No member of the interim board may be (i) an | ||||||
3 | officer or employee of or a member of a Board, commission, or | ||||||
4 | authority of the State, any unit of local government, or any | ||||||
5 | school district or (ii) a person who served on the interim | ||||||
6 | board or Board prior to the effective date of this amendatory | ||||||
7 | Act of the 96th General Assembly. A vacancy shall be filled in | ||||||
8 | the same manner as an original appointment. At least one of the | ||||||
9 | members appointed by the Governor must have academic | ||||||
10 | credentials in labor law or human resources. Within 30 days | ||||||
11 | after the effective date of this amendatory Act of the 96th | ||||||
12 | General Assembly, the Mayor of the City of Chicago shall (i) | ||||||
13 | appoint 3 interim members to the Board and (ii) appoint, | ||||||
14 | subject to the approval of the Governor, a chairperson of the | ||||||
15 | interim board. The appointment of the chairperson shall be | ||||||
16 | deemed to be approved unless the Governor disapproves the | ||||||
17 | appointment in writing within 15 days after notice thereof. | ||||||
18 | (c) The interim board members shall serve until the a new | ||||||
19 | Board created in Section 14 is fully constituted is created by | ||||||
20 | the General Assembly by law . | ||||||
21 | The Governor and the Mayor of the City of
Chicago shall | ||||||
22 | certify their respective appointees to the Secretary of
State. | ||||||
23 | Within 30 days after certification of his or her appointment, | ||||||
24 | and
before entering upon the duties of his or her office, each | ||||||
25 | member of the Board
shall take and subscribe the constitutional | ||||||
26 | oath of office and file it in
the office of the Secretary of |
| |||||||
| |||||||
1 | State. | ||||||
2 | (Source: P.A. 96-882, eff. 2-17-10.) | ||||||
3 | (70 ILCS 210/22) (from Ch. 85, par. 1242) | ||||||
4 | Sec. 22. Chief executive officer. | ||||||
5 | (a) The Governor shall appoint, subject to the approval of | ||||||
6 | the
Mayor (which approval shall be deemed granted unless a | ||||||
7 | written disapproval
is made within 15 days after notice of the | ||||||
8 | appointment), a chief executive
officer of the Authority , | ||||||
9 | subject to the general control of the Board, who
shall be | ||||||
10 | responsible for the management of the properties, business and
| ||||||
11 | employees of the authority, shall direct the enforcement of all | ||||||
12 | ordinances,
resolutions, rules and regulations of the Board, | ||||||
13 | and shall perform such
other duties as may be prescribed from | ||||||
14 | time to time by the Board. The
chief executive officer, in his | ||||||
15 | discretion, may make recommendations to the
Board with respect | ||||||
16 | to appointments pursuant to this Section 22, contracts
and | ||||||
17 | policies and procedures. Any officers, attorneys, engineers,
| ||||||
18 | consultants, agents and employees appointed in accordance with | ||||||
19 | this Section
22 shall report to the chief executive officer. | ||||||
20 | (b) The Board may appoint other officers who are subject to | ||||||
21 | the
general control of the Board and who are subordinate to the | ||||||
22 | chief executive
officer. The
Board shall provide for the | ||||||
23 | appointment of such other officers, attorneys,
engineers, | ||||||
24 | consultants, agents and employees as may be necessary. It shall
| ||||||
25 | define their duties and require bonds of such of them as the |
| |||||||
| |||||||
1 | Board may
designate. | ||||||
2 | (c) The chief executive officer and other officers | ||||||
3 | appointed by the
Board pursuant to this
Section shall be exempt | ||||||
4 | from taking and subscribing any oath of office and
shall not be | ||||||
5 | members of the Board. The compensation of the chief executive
| ||||||
6 | officer and all other
officers, attorneys, consultants, agents | ||||||
7 | and employees shall be fixed by
the Board. | ||||||
8 | (d) The Board shall , within 180 days after the effective | ||||||
9 | date of this
amendatory Act of 1985, adopt a personnel code | ||||||
10 | governing the Authority's
employment, evaluation, promotion | ||||||
11 | and discharge of employees. Such code
may be modeled after the | ||||||
12 | standards and procedures found in the Personnel Code,
including | ||||||
13 | provisions for (i) competitive examinations, (ii) eligibility
| ||||||
14 | lists for appointment and promotion, (iii) probationary | ||||||
15 | periods and
performance records, (iv) layoffs, discipline and | ||||||
16 | discharges, and (v) such
other matters, not inconsistent with | ||||||
17 | law, as may be necessary for the
proper and efficient operation | ||||||
18 | of the Authority and its facilities. | ||||||
19 | The Authority shall conduct an annual review of (i) the | ||||||
20 | performance of
the officers appointed by the Board who are | ||||||
21 | subordinate to the chief
executive officer
and (ii) the
| ||||||
22 | services provided by outside attorneys, construction managers,
| ||||||
23 | or consultants who have been retained by, or performed services | ||||||
24 | for, the
Authority during the previous twelve month period. | ||||||
25 | (e) Notwithstanding any provision of this Act to the | ||||||
26 | contrary, the position of chief executive officer ends on the |
| |||||||
| |||||||
1 | effective date of this amendatory Act of the 96th General | ||||||
2 | Assembly. The Trustee shall assume all of the responsibilities | ||||||
3 | of the chief executive officer. The Board created by this | ||||||
4 | amendatory Act of the 96th General Assembly shall appoint a | ||||||
5 | chief executive officer, provided the chief executive officer | ||||||
6 | shall not be appointed until the Trustee has serviced a term of | ||||||
7 | 18 months. | ||||||
8 | (Source: P.A. 91-422, eff. 1-1-00.)
| ||||||
9 | (70 ILCS 210/25.1) (from Ch. 85, par. 1245.1)
| ||||||
10 | Sec. 25.1.
(a) This Section applies to (i) contracts in | ||||||
11 | excess of
$10,000 for professional services provided to the | ||||||
12 | Authority,
including the
services of accountants, architects, | ||||||
13 | attorneys, engineers, physicians,
superintendents of | ||||||
14 | construction, and other similar professionals possessing
a | ||||||
15 | high degree of skill, (ii) agreements described in Section | ||||||
16 | 5(h) , and (iii)
contracts described in Section 5(j).
| ||||||
17 | (b) When the Authority proposes to enter into a contract or | ||||||
18 | agreement under
this Section, the Authority shall give public | ||||||
19 | notice soliciting proposals for
the contract or agreement by | ||||||
20 | publication at least twice in one or more daily
newspapers in | ||||||
21 | general circulation in the metropolitan area. The second notice
| ||||||
22 | shall be published not less than 10 days before the date on | ||||||
23 | which the Authority
expects to select the contractor. The | ||||||
24 | notice shall include a general
description of the nature of the | ||||||
25 | contract or agreement which the Authority is
seeking and the |
| |||||||
| |||||||
1 | procedure by which a person or firm interested in the contract
| ||||||
2 | or agreement may make its proposal to the Authority for | ||||||
3 | consideration for the
contract or agreement.
| ||||||
4 | A request for proposals must be extended to a sufficient | ||||||
5 | number of
prospective providers of the required services or | ||||||
6 | prospective bidders to
assure that public interest in | ||||||
7 | competition is adequately served.
| ||||||
8 | The provisions of this subsection (b) do not apply if:
| ||||||
9 | (1) the Authority concludes that there is a single | ||||||
10 | source of the
expertise or knowledge required or that one | ||||||
11 | person can clearly
perform the required tasks more | ||||||
12 | satisfactorily because of the person's
prior work; | ||||||
13 | however, this exemption shall be narrowly construed and | ||||||
14 | applies
only if a written report that details the reasons | ||||||
15 | for the exemption is entered
into the minutes of the | ||||||
16 | Authority and the Chairman has authorized in writing
| ||||||
17 | contract negotiations with the single source; or
| ||||||
18 | (2) the service is to be provided by or the agreement | ||||||
19 | is with a State
agency, a federal agency, a political | ||||||
20 | subdivision of the State, or a
corporation organized under | ||||||
21 | the General Not For Profit Corporation Act of 1986;
or
| ||||||
22 | (3) within 60 days of the effective date of this | ||||||
23 | amendatory Act of 1985,
the Authority enters into a written | ||||||
24 | contract for professional services of
the same kind with | ||||||
25 | any person providing such professional services as of
such | ||||||
26 | effective date.
|
| |||||||
| |||||||
1 | A request for proposals must contain a description of the | ||||||
2 | work to be
performed under the contract and the terms under | ||||||
3 | which the work is to be
performed or a description of the terms | ||||||
4 | of the agreement with respect to the
use or occupancy of the | ||||||
5 | grounds, buildings, or facilities. A request for
proposals must | ||||||
6 | contain that information necessary for a prospective | ||||||
7 | contractor
or bidder to submit a response or contain references | ||||||
8 | to any information that
cannot reasonably be included with the | ||||||
9 | request. The request for proposals must
provide a description | ||||||
10 | of the factors that will be considered by the Authority
when it | ||||||
11 | evaluates the proposals received.
| ||||||
12 | Nothing in this subsection limits the power of the | ||||||
13 | Authority to use
additional means that it may consider | ||||||
14 | appropriate to notify prospective
contractors or bidders that | ||||||
15 | it proposes to enter into a contract or agreement.
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16 | (c) After the responses are submitted, the Authority shall | ||||||
17 | evaluate them.
Each proposal received must be evaluated using | ||||||
18 | the same factors as those set
out in the request for proposals.
| ||||||
19 | Any person that submits a response to a request for | ||||||
20 | proposals under this
Section shall disclose in the response the | ||||||
21 | name of each individual having a
beneficial interest directly | ||||||
22 | or indirectly of more than 7 1/2% in such
person and, if such | ||||||
23 | person is a corporation, the names of each of its officers
and | ||||||
24 | directors. The person shall notify the Board of any changes in | ||||||
25 | its
ownership or its officers or directors at the time such | ||||||
26 | changes occur if the
change occurs during the pendency of a |
| |||||||
| |||||||
1 | proposal or a contract.
| ||||||
2 | (d) All contracts and agreements under this Section, | ||||||
3 | whether or not exempted
hereunder, shall be authorized and | ||||||
4 | approved by the Board and shall be set forth
in a writing | ||||||
5 | executed by the contractor and the Authority. No payment shall | ||||||
6 | be
made under this Section until a written contract or | ||||||
7 | agreement shall be so
authorized, approved and executed, | ||||||
8 | provided that payments for professional
services may be made | ||||||
9 | without a written contract to persons providing such
services | ||||||
10 | to the Authority as of the effective date of this amendatory | ||||||
11 | Act of
1985 for sixty days from such date.
| ||||||
12 | (e) A copy of each contract or agreement (whether or not | ||||||
13 | exempted
hereunder) and the response, if any, to the request | ||||||
14 | for proposals upon which
the contract was awarded must be filed | ||||||
15 | with the Secretary of the Authority and
is required to be open | ||||||
16 | for public inspection. The request for proposals and the
name | ||||||
17 | and address of each person who submitted a response to it must | ||||||
18 | also
accompany the filed copies.
| ||||||
19 | (Source: P.A. 91-422, eff. 1-1-00.)
| ||||||
20 | (70 ILCS 210/25.4 new) | ||||||
21 | Sec. 25.4. Contracts for professional services. | ||||||
22 | (a) When the Authority proposes to enter into a contract or | ||||||
23 | agreement for professional services, other than the marketing | ||||||
24 | agreement required in Section 5.6, the Authority shall use a | ||||||
25 | request for proposal process in a manner substantially similar |
| |||||||
| |||||||
1 | to the Procurement Code. | ||||||
2 | (b) Any person that submits a response to a request for | ||||||
3 | proposals under this Section shall disclose in the response the | ||||||
4 | name of each individual having a beneficial interest directly | ||||||
5 | or indirectly of more than 7 1/2% in such person and, if such | ||||||
6 | person is a corporation, the names of each of its officers and | ||||||
7 | directors. The person shall notify the Board of any changes in | ||||||
8 | its ownership or its officers or directors at the time such | ||||||
9 | changes occur if the change occurs during the pendency of a | ||||||
10 | proposal or a contract. | ||||||
11 | (c) All contracts and agreements under this Section shall | ||||||
12 | be authorized and approved by the Board and shall be set forth | ||||||
13 | in a writing executed by the contractor and the Authority. No | ||||||
14 | payment shall be made under this Section until a written | ||||||
15 | contract or agreement shall be so authorized, approved, and | ||||||
16 | executed. A copy of each contract or agreement (whether or not | ||||||
17 | exempted under this Section) and the response, if any, to the | ||||||
18 | request for proposals upon which the contract was awarded must | ||||||
19 | be filed with the Secretary of the Authority and is required to | ||||||
20 | be open for public inspection. | ||||||
21 | (d) This Section applies to (i) contracts in excess of | ||||||
22 | $25,000 for professional services provided to the Authority, | ||||||
23 | including the services of accountants, architects, attorneys, | ||||||
24 | engineers, physicians, superintendents of construction, | ||||||
25 | financial advisors, bond trustees, and other similar | ||||||
26 | professionals possessing a high degree of skill; (ii) |
| |||||||
| |||||||
1 | agreements described in Section 5(h); (iii) contracts | ||||||
2 | described in Section 5(j); and (iv) contracts or bond purchase | ||||||
3 | agreements in excess of $10,000 with underwriters or investment | ||||||
4 | bankers with respect to sale of the Authority's bonds under | ||||||
5 | this Act. This Section shall not apply to contracts for | ||||||
6 | professional services to be provided by, or the agreement is | ||||||
7 | with, a State agency, federal agency, or unit of local | ||||||
8 | government. | ||||||
9 | (70 ILCS 210/25.5 new) | ||||||
10 | Sec. 25.5. Prohibition on political contributions. | ||||||
11 | (a) Any business entity whose contracts with the Authority, | ||||||
12 | in the aggregate, annually total more than $50,000, and any | ||||||
13 | affiliated entities or affiliated persons of such business | ||||||
14 | entity, are prohibited from making any contributions to any | ||||||
15 | political committees established to promote the candidacy of | ||||||
16 | (i) the officeholder responsible for awarding the contracts or | ||||||
17 | (ii) any other declared candidate for that office. This | ||||||
18 | prohibition shall be effective for the duration of the term of | ||||||
19 | office of the incumbent officeholder awarding the contracts or | ||||||
20 | for a period of 2 years following the expiration or termination | ||||||
21 | of the contracts, whichever is longer. | ||||||
22 | (b) Any business entity whose aggregate pending bids and | ||||||
23 | proposals on contracts with the Authority total more than | ||||||
24 | $50,000, or whose aggregate pending bids and proposals on | ||||||
25 | contracts with the Authority combined with the business |
| |||||||
| |||||||
1 | entity's aggregate annual total value of contracts with the | ||||||
2 | Authority exceed $50,000, and any affiliated entities or | ||||||
3 | affiliated persons of such business entity, are prohibited from | ||||||
4 | making any contributions to any political committee | ||||||
5 | established to promote the candidacy of the officeholder | ||||||
6 | responsible for awarding the contract on which the business | ||||||
7 | entity has submitted a bid or proposal during the period | ||||||
8 | beginning on the date the invitation for bids or request for | ||||||
9 | proposals is issued and ending on the day after the date the | ||||||
10 | contract is awarded. | ||||||
11 | (c) All contracts between the Authority and a business | ||||||
12 | entity that violate subsection (a) or (b) shall be voidable. If | ||||||
13 | a business entity violates subsection (b) 3 or more times | ||||||
14 | within a 36-month period, then all contracts between the | ||||||
15 | Authority and that business entity shall be void, and that | ||||||
16 | business entity shall be prohibited from entering into any | ||||||
17 | contract with the Authority for 3 years after the date of the | ||||||
18 | last violation. | ||||||
19 | (d) Any political committee that has received a | ||||||
20 | contribution in violation of subsection (a) or (b) shall pay an | ||||||
21 | amount equal to the value of the contribution to the State no | ||||||
22 | more than 30 days after notice of the violation. Payments | ||||||
23 | received by the State pursuant to this subsection shall be | ||||||
24 | deposited into the McCormick Place Expansion Project Fund. | ||||||
25 | (e) For purposes of this Section, the Governor and the | ||||||
26 | Mayor of the City of Chicago shall each be considered the |
| |||||||
| |||||||
1 | officeholder responsible for awarding contracts by the | ||||||
2 | Authority. The terms "contribution", "declared candidate", | ||||||
3 | "sponsoring entity", "affiliated entity", "business entity", | ||||||
4 | and "executive employee" have the meanings established in | ||||||
5 | Section 50-37 of the Illinois Procurement Code. | ||||||
6 | Section 97. Severability. The provisions of this Act are | ||||||
7 | severable under Section 1.31 of the Statute on Statutes.
| ||||||
8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law.".
|