100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB5087

 

Introduced , by Rep. Brian W. Stewart

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the Renewable Engergy, Engery Efficiency, and Coal Resources Development Law of 1997, the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, the Hotel Operators' Occupation Tax Act, the Live Adult Entertainment Facility Surcharge Act, the Illinois Hydraulic Fracturing Tax Act, the Motor Fuel Tax Law, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Telecommunications Excise Tax Act, the Electricity Excise Tax Law, the Illinois Pull Tabs and Jar Games Act, the Bingo License and Tax Act, the Charitable Games Act, the Liquor Control Act of 1934, the Energy Assistance Act, the Environmental Protection Act, the Environmental Impact Fee Law, and the Drycleaner Environmental Response Trust Fund Act. Provides that, if a payment provided for under one of those Acts exceeds the taxpayer's liability under that Act, then the taxpayer may credit the excess payment against liability subsequently to be remitted to the Department of Revenue.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5087LRB100 19012 HLH 34266 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Renewable Energy, Energy Efficiency, and
5Coal Resources Development Law of 1997 is amended by changing
6Section 6-5 and by adding Section 6-8 as follows:
 
7    (20 ILCS 687/6-5)
8    (Section scheduled to be repealed on December 31, 2020)
9    Sec. 6-5. Renewable Energy Resources and Coal Technology
10Development Assistance Charge.
11    (a) Notwithstanding the provisions of Section 16-111 of the
12Public Utilities Act but subject to subsection (e) of this
13Section, each public utility, electric cooperative, as defined
14in Section 3.4 of the Electric Supplier Act, and municipal
15utility, as referenced in Section 3-105 of the Public Utilities
16Act, that is engaged in the delivery of electricity or the
17distribution of natural gas within the State of Illinois shall,
18effective January 1, 1998, assess each of its customer accounts
19a monthly Renewable Energy Resources and Coal Technology
20Development Assistance Charge. The delivering public utility,
21municipal electric or gas utility, or electric or gas
22cooperative for a self-assessing purchaser remains subject to
23the collection of the fee imposed by this Section. The monthly

 

 

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1charge shall be as follows:
2        (1) $0.05 per month on each account for residential
3    electric service as defined in Section 13 of the Energy
4    Assistance Act;
5        (2) $0.05 per month on each account for residential gas
6    service as defined in Section 13 of the Energy Assistance
7    Act;
8        (3) $0.50 per month on each account for nonresidential
9    electric service, as defined in Section 13 of the Energy
10    Assistance Act, which had less than 10 megawatts of peak
11    demand during the previous calendar year;
12        (4) $0.50 per month on each account for nonresidential
13    gas service, as defined in Section 13 of the Energy
14    Assistance Act, which had distributed to it less than
15    4,000,000 therms of gas during the previous calendar year;
16        (5) $37.50 per month on each account for nonresidential
17    electric service, as defined in Section 13 of the Energy
18    Assistance Act, which had 10 megawatts or greater of peak
19    demand during the previous calendar year; and
20        (6) $37.50 per month on each account for nonresidential
21    gas service, as defined in Section 13 of the Energy
22    Assistance Act, which had 4,000,000 or more therms of gas
23    distributed to it during the previous calendar year.
24    (b) The Renewable Energy Resources and Coal Technology
25Development Assistance Charge assessed by electric and gas
26public utilities shall be considered a charge for public

 

 

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1utility service.
2    (c) Fifty percent of the moneys collected pursuant to this
3Section shall be deposited in the Renewable Energy Resources
4Trust Fund by the Department of Revenue. From those funds,
5$2,000,000 may be used annually by the Department to provide
6grants to the Illinois Green Economy Network for the purposes
7of funding education and training for renewable energy and
8energy efficiency technology and for the operation and services
9of the Illinois Green Economy Network. The remaining 50 percent
10of the moneys collected pursuant to this Section shall be
11deposited in the Coal Technology Development Assistance Fund by
12the Department of Revenue for the exclusive purposes of (1)
13capturing or sequestering carbon emissions produced by coal
14combustion; (2) supporting research on the capture and
15sequestration of carbon emissions produced by coal combustion;
16and (3) improving coal miner safety.
17    (d) By the 20th day of the month following the month in
18which the charges imposed by this Section were collected, each
19utility and alternative retail electric supplier collecting
20charges pursuant to this Section shall remit to the Department
21of Revenue for deposit in the Renewable Energy Resources Trust
22Fund and the Coal Technology Development Assistance Fund all
23moneys received as payment of the charge provided for in this
24Section on a return prescribed and furnished by the Department
25of Revenue showing such information as the Department of
26Revenue may reasonably require.

 

 

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1    If any payment provided for in this Section exceeds the
2utility or alternate retail electric supplier's liabilities
3under this Act, as shown on an original return, the utility or
4alternative retail electric supplier may credit the excess
5payment against liability subsequently to be remitted to the
6Department of Revenue under this Act.
7    (e) The charges imposed by this Section shall only apply to
8customers of municipal electric or gas utilities and electric
9or gas cooperatives if the municipal electric or gas utility or
10electric or gas cooperative makes an affirmative decision to
11impose the charge. If a municipal electric or gas utility or an
12electric or gas cooperative makes an affirmative decision to
13impose the charge provided by this Section, the municipal
14electric or gas utility or electric or gas cooperative shall
15inform the Department of Revenue in writing of such decision
16when it begins to impose the charge. If a municipal electric or
17gas utility or electric or gas cooperative does not assess this
18charge, its customers shall not be eligible for the Renewable
19Energy Resources Program.
20    (f) The Department of Revenue may establish such rules as
21it deems necessary to implement this Section.
22(Source: P.A. 100-402, eff. 8-25-17.)
 
23    (20 ILCS 687/6-8 new)
24    Sec. 6-8. Application of Retailers' Occupation Tax
25provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c,

 

 

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15d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12,
2and 13 of the Retailers' Occupation Tax Act that are not
3inconsistent with this Act apply, as far as practicable, to the
4surcharge imposed by this Act to the same extent as if those
5provisions were included in this Act. References in the
6incorporated Sections of the Retailers' Occupation Tax Act to
7retailers, to sellers, or to persons engaged in the business of
8selling tangible personal property mean persons required to
9remit the charge imposed under this Act.
 
10    Section 10. The Cigarette Machine Operators' Occupation
11Tax Act is amended by changing Section 1-40 as follows:
 
12    (35 ILCS 128/1-40)
13    Sec. 1-40. Returns.
14    (a) Cigarette machine operators shall file a return and
15remit the tax imposed by Section 1-10 by the 15th day of each
16month covering the preceding calendar month. Each such return
17shall show: the quantity of cigarettes made or fabricated
18during the period covered by the return; the beginning and
19ending meter reading for each cigarette machine for the period
20covered by the return; the quantity of such cigarettes sold or
21otherwise disposed of during the period covered by the return;
22the brand family and manufacturer and quantity of tobacco
23products used to make or fabricate cigarettes by use of a
24cigarette machine; the license number of each distributor from

 

 

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1whom tobacco products are purchased; the type and quantity of
2cigarette tubes purchased for use in a cigarette machine; the
3type and quantity of cigarette tubes used in a cigarette
4machine; and such other information as the Department may
5require. Such returns shall be filed on forms prescribed and
6furnished by the Department. The Department may promulgate
7rules to require that the cigarette machine operator's return
8be accompanied by appropriate computer-generated magnetic
9media supporting schedule data in the format required by the
10Department, unless, as provided by rule, the Department grants
11an exception upon petition of a cigarette machine operator.
12    Cigarette machine operators shall send a copy of those
13returns, together with supporting schedule data, to the
14Attorney General's Office by the 15th day of each month for the
15period covering the preceding calendar month.
16    (b) Cigarette machine operators may take a credit against
17any tax due under Section 1-10 of this Act for taxes imposed
18and paid under the Tobacco Products Tax Act of 1995 on tobacco
19products sold to a customer and used in a rolling machine
20located at the cigarette machine operator's place of business.
21To be eligible for such credit, the tobacco product must meet
22the requirements of subsection (a) of Section 1-25 of this Act.
23This subsection (b) is exempt from the provisions of Section
241-155 of this Act.
25    (c) If any payment provided for in this Section exceeds the
26cigarette machine operator's liabilities under this Act, as

 

 

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1shown on an original return, the cigarette machine operator may
2credit such excess payment against liability subsequently to be
3remitted to the Department under this Act, in accordance with
4reasonable rules adopted by the Department.
5(Source: P.A. 97-688, eff. 6-14-12.)
 
6    Section 15. The Cigarette Tax Act is amended by changing
7Section 2 as follows:
 
8    (35 ILCS 130/2)  (from Ch. 120, par. 453.2)
9    Sec. 2. Tax imposed; rate; collection, payment, and
10distribution; discount.
11    (a) A tax is imposed upon any person engaged in business as
12a retailer of cigarettes in this State at the rate of 5 1/2
13mills per cigarette sold, or otherwise disposed of in the
14course of such business in this State. In addition to any other
15tax imposed by this Act, a tax is imposed upon any person
16engaged in business as a retailer of cigarettes in this State
17at a rate of 1/2 mill per cigarette sold or otherwise disposed
18of in the course of such business in this State on and after
19January 1, 1947, and shall be paid into the Metropolitan Fair
20and Exposition Authority Reconstruction Fund or as otherwise
21provided in Section 29. On and after December 1, 1985, in
22addition to any other tax imposed by this Act, a tax is imposed
23upon any person engaged in business as a retailer of cigarettes
24in this State at a rate of 4 mills per cigarette sold or

 

 

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1otherwise disposed of in the course of such business in this
2State. Of the additional tax imposed by this amendatory Act of
31985, $9,000,000 of the moneys received by the Department of
4Revenue pursuant to this Act shall be paid each month into the
5Common School Fund. On and after the effective date of this
6amendatory Act of 1989, in addition to any other tax imposed by
7this Act, a tax is imposed upon any person engaged in business
8as a retailer of cigarettes at the rate of 5 mills per
9cigarette sold or otherwise disposed of in the course of such
10business in this State. On and after the effective date of this
11amendatory Act of 1993, in addition to any other tax imposed by
12this Act, a tax is imposed upon any person engaged in business
13as a retailer of cigarettes at the rate of 7 mills per
14cigarette sold or otherwise disposed of in the course of such
15business in this State. On and after December 15, 1997, in
16addition to any other tax imposed by this Act, a tax is imposed
17upon any person engaged in business as a retailer of cigarettes
18at the rate of 7 mills per cigarette sold or otherwise disposed
19of in the course of such business of this State. All of the
20moneys received by the Department of Revenue pursuant to this
21Act and the Cigarette Use Tax Act from the additional taxes
22imposed by this amendatory Act of 1997, shall be paid each
23month into the Common School Fund. On and after July 1, 2002,
24in addition to any other tax imposed by this Act, a tax is
25imposed upon any person engaged in business as a retailer of
26cigarettes at the rate of 20.0 mills per cigarette sold or

 

 

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1otherwise disposed of in the course of such business in this
2State. Beginning on June 24, 2012, in addition to any other tax
3imposed by this Act, a tax is imposed upon any person engaged
4in business as a retailer of cigarettes at the rate of 50 mills
5per cigarette sold or otherwise disposed of in the course of
6such business in this State. All moneys received by the
7Department of Revenue under this Act and the Cigarette Use Tax
8Act from the additional taxes imposed by this amendatory Act of
9the 97th General Assembly shall be paid each month into the
10Healthcare Provider Relief Fund. The payment of such taxes
11shall be evidenced by a stamp affixed to each original package
12of cigarettes, or an authorized substitute for such stamp
13imprinted on each original package of such cigarettes
14underneath the sealed transparent outside wrapper of such
15original package, as hereinafter provided. However, such taxes
16are not imposed upon any activity in such business in
17interstate commerce or otherwise, which activity may not under
18the Constitution and statutes of the United States be made the
19subject of taxation by this State.
20    Beginning on the effective date of this amendatory Act of
21the 92nd General Assembly and through June 30, 2006, all of the
22moneys received by the Department of Revenue pursuant to this
23Act and the Cigarette Use Tax Act, other than the moneys that
24are dedicated to the Common School Fund, shall be distributed
25each month as follows: first, there shall be paid into the
26General Revenue Fund an amount which, when added to the amount

 

 

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1paid into the Common School Fund for that month, equals
2$33,300,000, except that in the month of August of 2004, this
3amount shall equal $83,300,000; then, from the moneys
4remaining, if any amounts required to be paid into the General
5Revenue Fund in previous months remain unpaid, those amounts
6shall be paid into the General Revenue Fund; then, beginning on
7April 1, 2003, from the moneys remaining, $5,000,000 per month
8shall be paid into the School Infrastructure Fund; then, if any
9amounts required to be paid into the School Infrastructure Fund
10in previous months remain unpaid, those amounts shall be paid
11into the School Infrastructure Fund; then the moneys remaining,
12if any, shall be paid into the Long-Term Care Provider Fund. To
13the extent that more than $25,000,000 has been paid into the
14General Revenue Fund and Common School Fund per month for the
15period of July 1, 1993 through the effective date of this
16amendatory Act of 1994 from combined receipts of the Cigarette
17Tax Act and the Cigarette Use Tax Act, notwithstanding the
18distribution provided in this Section, the Department of
19Revenue is hereby directed to adjust the distribution provided
20in this Section to increase the next monthly payments to the
21Long Term Care Provider Fund by the amount paid to the General
22Revenue Fund and Common School Fund in excess of $25,000,000
23per month and to decrease the next monthly payments to the
24General Revenue Fund and Common School Fund by that same excess
25amount.
26    Beginning on July 1, 2006, all of the moneys received by

 

 

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1the Department of Revenue pursuant to this Act and the
2Cigarette Use Tax Act, other than the moneys that are dedicated
3to the Common School Fund and, beginning on the effective date
4of this amendatory Act of the 97th General Assembly, other than
5the moneys from the additional taxes imposed by this amendatory
6Act of the 97th General Assembly that must be paid each month
7into the Healthcare Provider Relief Fund, shall be distributed
8each month as follows: first, there shall be paid into the
9General Revenue Fund an amount that, when added to the amount
10paid into the Common School Fund for that month, equals
11$29,200,000; then, from the moneys remaining, if any amounts
12required to be paid into the General Revenue Fund in previous
13months remain unpaid, those amounts shall be paid into the
14General Revenue Fund; then from the moneys remaining,
15$5,000,000 per month shall be paid into the School
16Infrastructure Fund; then, if any amounts required to be paid
17into the School Infrastructure Fund in previous months remain
18unpaid, those amounts shall be paid into the School
19Infrastructure Fund; then the moneys remaining, if any, shall
20be paid into the Long-Term Care Provider Fund.
21    Moneys collected from the tax imposed on little cigars
22under Section 10-10 of the Tobacco Products Tax Act of 1995
23shall be included with the moneys collected under the Cigarette
24Tax Act and the Cigarette Use Tax Act when making distributions
25to the Common School Fund, the Healthcare Provider Relief Fund,
26the General Revenue Fund, the School Infrastructure Fund, and

 

 

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1the Long-Term Care Provider Fund under this Section.
2    When any tax imposed herein terminates or has terminated,
3distributors who have bought stamps while such tax was in
4effect and who therefore paid such tax, but who can show, to
5the Department's satisfaction, that they sold the cigarettes to
6which they affixed such stamps after such tax had terminated
7and did not recover the tax or its equivalent from purchasers,
8shall be allowed by the Department to take credit for such
9absorbed tax against subsequent tax stamp purchases from the
10Department by such distributor.
11    The impact of the tax levied by this Act is imposed upon
12the retailer and shall be prepaid or pre-collected by the
13distributor for the purpose of convenience and facility only,
14and the amount of the tax shall be added to the price of the
15cigarettes sold by such distributor. Collection of the tax
16shall be evidenced by a stamp or stamps affixed to each
17original package of cigarettes, as hereinafter provided. Any
18distributor who purchases stamps may credit any excess payments
19verified by the Department against amounts subsequently due for
20the purchase of additional stamps, until such time as no excess
21payment remains.
22    Each distributor shall collect the tax from the retailer at
23or before the time of the sale, shall affix the stamps as
24hereinafter required, and shall remit the tax collected from
25retailers to the Department, as hereinafter provided. Any
26distributor who fails to properly collect and pay the tax

 

 

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1imposed by this Act shall be liable for the tax. Any
2distributor having cigarettes to which stamps have been affixed
3in his possession for sale on the effective date of this
4amendatory Act of 1989 shall not be required to pay the
5additional tax imposed by this amendatory Act of 1989 on such
6stamped cigarettes. Any distributor having cigarettes to which
7stamps have been affixed in his or her possession for sale at
812:01 a.m. on the effective date of this amendatory Act of
91993, is required to pay the additional tax imposed by this
10amendatory Act of 1993 on such stamped cigarettes. This
11payment, less the discount provided in subsection (b), shall be
12due when the distributor first makes a purchase of cigarette
13tax stamps after the effective date of this amendatory Act of
141993, or on the first due date of a return under this Act after
15the effective date of this amendatory Act of 1993, whichever
16occurs first. Any distributor having cigarettes to which stamps
17have been affixed in his possession for sale on December 15,
181997 shall not be required to pay the additional tax imposed by
19this amendatory Act of 1997 on such stamped cigarettes.
20    Any distributor having cigarettes to which stamps have been
21affixed in his or her possession for sale on July 1, 2002 shall
22not be required to pay the additional tax imposed by this
23amendatory Act of the 92nd General Assembly on those stamped
24cigarettes.
25    Any retailer having cigarettes in his or her possession on
26June 24, 2012 to which tax stamps have been affixed is not

 

 

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1required to pay the additional tax that begins on June 24, 2012
2imposed by this amendatory Act of the 97th General Assembly on
3those stamped cigarettes. Any distributor having cigarettes in
4his or her possession on June 24, 2012 to which tax stamps have
5been affixed, and any distributor having stamps in his or her
6possession on June 24, 2012 that have not been affixed to
7packages of cigarettes before June 24, 2012, is required to pay
8the additional tax that begins on June 24, 2012 imposed by this
9amendatory Act of the 97th General Assembly to the extent the
10calendar year 2012 average monthly volume of cigarette stamps
11in the distributor's possession exceeds the average monthly
12volume of cigarette stamps purchased by the distributor in
13calendar year 2011. This payment, less the discount provided in
14subsection (b), is due when the distributor first makes a
15purchase of cigarette stamps on or after June 24, 2012 or on
16the first due date of a return under this Act occurring on or
17after June 24, 2012, whichever occurs first. Those distributors
18may elect to pay the additional tax on packages of cigarettes
19to which stamps have been affixed and on any stamps in the
20distributor's possession that have not been affixed to packages
21of cigarettes over a period not to exceed 12 months from the
22due date of the additional tax by notifying the Department in
23writing. The first payment for distributors making such
24election is due when the distributor first makes a purchase of
25cigarette tax stamps on or after June 24, 2012 or on the first
26due date of a return under this Act occurring on or after June

 

 

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124, 2012, whichever occurs first. Distributors making such an
2election are not entitled to take the discount provided in
3subsection (b) on such payments.
4    Distributors making sales of cigarettes to secondary
5distributors shall add the amount of the tax to the price of
6the cigarettes sold by the distributors. Secondary
7distributors making sales of cigarettes to retailers shall
8include the amount of the tax in the price of the cigarettes
9sold to retailers. The amount of tax shall not be less than the
10amount of taxes imposed by the State and all local
11jurisdictions. The amount of local taxes shall be calculated
12based on the location of the retailer's place of business shown
13on the retailer's certificate of registration or
14sub-registration issued to the retailer pursuant to Section 2a
15of the Retailers' Occupation Tax Act. The original packages of
16cigarettes sold to the retailer shall bear all the required
17stamps, or other indicia, for the taxes included in the price
18of cigarettes.
19    The amount of the Cigarette Tax imposed by this Act shall
20be separately stated, apart from the price of the goods, by
21distributors, manufacturer representatives, secondary
22distributors, and retailers, in all bills and sales invoices.
23    (b) The distributor shall be required to collect the taxes
24provided under paragraph (a) hereof, and, to cover the costs of
25such collection, shall be allowed a discount during any year
26commencing July 1st and ending the following June 30th in

 

 

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1accordance with the schedule set out hereinbelow, which
2discount shall be allowed at the time of purchase of the stamps
3when purchase is required by this Act, or at the time when the
4tax is remitted to the Department without the purchase of
5stamps from the Department when that method of paying the tax
6is required or authorized by this Act. Prior to December 1,
71985, a discount equal to 1 2/3% of the amount of the tax up to
8and including the first $700,000 paid hereunder by such
9distributor to the Department during any such year; 1 1/3% of
10the next $700,000 of tax or any part thereof, paid hereunder by
11such distributor to the Department during any such year; 1% of
12the next $700,000 of tax, or any part thereof, paid hereunder
13by such distributor to the Department during any such year, and
142/3 of 1% of the amount of any additional tax paid hereunder by
15such distributor to the Department during any such year shall
16apply. On and after December 1, 1985, a discount equal to 1.75%
17of the amount of the tax payable under this Act up to and
18including the first $3,000,000 paid hereunder by such
19distributor to the Department during any such year and 1.5% of
20the amount of any additional tax paid hereunder by such
21distributor to the Department during any such year shall apply.
22    Two or more distributors that use a common means of
23affixing revenue tax stamps or that are owned or controlled by
24the same interests shall be treated as a single distributor for
25the purpose of computing the discount.
26    (c) The taxes herein imposed are in addition to all other

 

 

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1occupation or privilege taxes imposed by the State of Illinois,
2or by any political subdivision thereof, or by any municipal
3corporation.
4(Source: P.A. 97-587, eff. 8-26-11; 97-688, eff. 6-14-12;
598-273, eff. 8-9-13.)
 
6    Section 20. The Cigarette Use Tax Act is amended by
7changing Section 3 as follows:
 
8    (35 ILCS 135/3)  (from Ch. 120, par. 453.33)
9    Sec. 3. Stamp payment. The tax hereby imposed shall be
10collected by a distributor maintaining a place of business in
11this State or a distributor authorized by the Department
12pursuant to Section 7 hereof to collect the tax, and the amount
13of the tax shall be added to the price of the cigarettes sold
14by such distributor. Collection of the tax shall be evidenced
15by a stamp or stamps affixed to each original package of
16cigarettes or by an authorized substitute for such stamp
17imprinted on each original package of such cigarettes
18underneath the sealed transparent outside wrapper of such
19original package, except as hereinafter provided. Each
20distributor who is required or authorized to collect the tax
21herein imposed, before delivering or causing to be delivered
22any original packages of cigarettes in this State to any
23purchaser, shall firmly affix a proper stamp or stamps to each
24such package, or (in the case of manufacturers of cigarettes in

 

 

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1original packages which are contained inside a sealed
2transparent wrapper) shall imprint the required language on the
3original package of cigarettes beneath such outside wrapper as
4hereinafter provided. Such stamp or stamps need not be affixed
5to the original package of any cigarettes with respect to which
6the distributor is required to affix a like stamp or stamps by
7virtue of the Cigarette Tax Act, however, and no tax imprint
8need be placed underneath the sealed transparent wrapper of an
9original package of cigarettes with respect to which the
10distributor is required or authorized to employ a like tax
11imprint by virtue of the Cigarette Tax Act. Any distributor who
12purchases stamps may credit any excess payments verified by the
13Department against amounts subsequently due for the purchase of
14additional stamps, until such time as no excess payment
15remains.
16    No stamp or imprint may be affixed to, or made upon, any
17package of cigarettes unless that package complies with all
18requirements of the federal Cigarette Labeling and Advertising
19Act, 15 U.S.C. 1331 and following, for the placement of labels,
20warnings, or any other information upon a package of cigarettes
21that is sold within the United States. Under the authority of
22Section 6, the Department shall revoke the license of any
23distributor that is determined to have violated this paragraph.
24A person may not affix a stamp on a package of cigarettes,
25cigarette papers, wrappers, or tubes if that individual package
26has been marked for export outside the United States with a

 

 

HB5087- 19 -LRB100 19012 HLH 34266 b

1label or notice in compliance with Section 290.185 of Title 27
2of the Code of Federal Regulations. It is not a defense to a
3proceeding for violation of this paragraph that the label or
4notice has been removed, mutilated, obliterated, or altered in
5any manner.
6    Only distributors licensed under this Act and
7transporters, as defined in Section 9c of the Cigarette Tax
8Act, may possess unstamped original packages of cigarettes.
9Prior to shipment to an Illinois retailer or secondary
10distributor, a stamp shall be applied to each original package
11of cigarettes sold to the retailer or secondary distributor. A
12distributor may apply a tax stamp only to an original package
13of cigarettes purchased or obtained directly from an in-state
14maker, manufacturer, or fabricator licensed as a distributor
15under Section 4 of this Act or an out-of-state maker,
16manufacturer, or fabricator holding a permit under Section 7 of
17this Act. A licensed distributor may ship or otherwise cause to
18be delivered unstamped original packages of cigarettes in,
19into, or from this State. A licensed distributor may transport
20unstamped original packages of cigarettes to a facility,
21wherever located, owned or controlled by such distributor;
22however, a distributor may not transport unstamped original
23packages of cigarettes to a facility where retail sales of
24cigarettes take place or to a facility where a secondary
25distributor makes sales for resale. Any licensed distributor
26that ships or otherwise causes to be delivered unstamped

 

 

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1original packages of cigarettes into, within, or from this
2State shall ensure that the invoice or equivalent documentation
3and the bill of lading or freight bill for the shipment
4identifies the true name and address of the consignor or
5seller, the true name and address of the consignee or
6purchaser, and the quantity by brand style of the cigarettes so
7transported, provided that this Section shall not be construed
8as to impose any requirement or liability upon any common or
9contract carrier.
10    Distributors making sales of cigarettes to secondary
11distributors shall add the amount of the tax to the price of
12the cigarettes sold by the distributors. Secondary
13distributors making sales of cigarettes to retailers shall
14include the amount of the tax in the price of the cigarettes
15sold to retailers. The amount of tax shall not be less than the
16amount of taxes imposed by the State and all local
17jurisdictions. The amount of local taxes shall be calculated
18based on the location of the retailer's place of business shown
19on the retailer's certificate of registration or
20sub-registration issued to the retailer pursuant to Section 2a
21of the Retailers' Occupation Tax Act. The original packages of
22cigarettes sold by the retailer shall bear all the required
23stamps, or other indicia, for the taxes included in the price
24of cigarettes.
25    Stamps, when required hereunder, shall be purchased from
26the Department, or any person authorized by the Department, by

 

 

HB5087- 21 -LRB100 19012 HLH 34266 b

1distributors. On and after July 1, 2003, payment for such
2stamps must be made by means of electronic funds transfer. The
3Department may refuse to sell stamps to any person who does not
4comply with the provisions of this Act. Beginning on June 6,
52002 and through June 30, 2002, persons holding valid licenses
6as distributors may purchase cigarette tax stamps up to an
7amount equal to 115% of the distributor's average monthly
8cigarette tax stamp purchases over the 12 calendar months prior
9to June 6, 2002.
10    Prior to December 1, 1985, the Department shall allow a
11distributor 21 days in which to make final payment of the
12amount to be paid for such stamps, by allowing the distributor
13to make payment for the stamps at the time of purchasing them
14with a draft which shall be in such form as the Department
15prescribes, and which shall be payable within 21 days
16thereafter: Provided that such distributor has filed with the
17Department, and has received the Department's approval of, a
18bond, which is in addition to the bond required under Section 4
19of this Act, payable to the Department in an amount equal to
2080% of such distributor's average monthly tax liability to the
21Department under this Act during the preceding calendar year or
22$500,000, whichever is less. The bond shall be joint and
23several and shall be in the form of a surety company bond in
24such form as the Department prescribes, or it may be in the
25form of a bank certificate of deposit or bank letter of credit.
26The bond shall be conditioned upon the distributor's payment of

 

 

HB5087- 22 -LRB100 19012 HLH 34266 b

1the amount of any 21-day draft which the Department accepts
2from that distributor for the delivery of stamps to that
3distributor under this Act. The distributor's failure to pay
4any such draft, when due, shall also make such distributor
5automatically liable to the Department for a penalty equal to
625% of the amount of such draft.
7    On and after December 1, 1985 and until July 1, 2003, the
8Department shall allow a distributor 30 days in which to make
9final payment of the amount to be paid for such stamps, by
10allowing the distributor to make payment for the stamps at the
11time of purchasing them with a draft which shall be in such
12form as the Department prescribes, and which shall be payable
13within 30 days thereafter, and beginning on January 1, 2003 and
14thereafter, the draft shall be payable by means of electronic
15funds transfer: Provided that such distributor has filed with
16the Department, and has received the Department's approval of,
17a bond, which is in addition to the bond required under Section
184 of this Act, payable to the Department in an amount equal to
19150% of such distributor's average monthly tax liability to the
20Department under this Act during the preceding calendar year or
21$750,000, whichever is less, except that as to bonds filed on
22or after January 1, 1987, such additional bond shall be in an
23amount equal to 100% of such distributor's average monthly tax
24liability under this Act during the preceding calendar year or
25$750,000, whichever is less. The bond shall be joint and
26several and shall be in the form of a surety company bond in

 

 

HB5087- 23 -LRB100 19012 HLH 34266 b

1such form as the Department prescribes, or it may be in the
2form of a bank certificate of deposit or bank letter of credit.
3The bond shall be conditioned upon the distributor's payment of
4the amount of any 30-day draft which the Department accepts
5from that distributor for the delivery of stamps to that
6distributor under this Act. The distributor's failure to pay
7any such draft, when due, shall also make such distributor
8automatically liable to the Department for a penalty equal to
925% of the amount of such draft.
10    Every prior continuous compliance taxpayer shall be exempt
11from all requirements under this Section concerning the
12furnishing of such bond, as defined in this Section, as a
13condition precedent to his being authorized to engage in the
14business licensed under this Act. This exemption shall continue
15for each such taxpayer until such time as he may be determined
16by the Department to be delinquent in the filing of any
17returns, or is determined by the Department (either through the
18Department's issuance of a final assessment which has become
19final under the Act, or by the taxpayer's filing of a return
20which admits tax to be due that is not paid) to be delinquent
21or deficient in the paying of any tax under this Act, at which
22time that taxpayer shall become subject to the bond
23requirements of this Section and, as a condition of being
24allowed to continue to engage in the business licensed under
25this Act, shall be required to furnish bond to the Department
26in such form as provided in this Section. Such taxpayer shall

 

 

HB5087- 24 -LRB100 19012 HLH 34266 b

1furnish such bond for a period of 2 years, after which, if the
2taxpayer has not been delinquent in the filing of any returns,
3or delinquent or deficient in the paying of any tax under this
4Act, the Department may reinstate such person as a prior
5continuance compliance taxpayer. Any taxpayer who fails to pay
6an admitted or established liability under this Act may also be
7required to post bond or other acceptable security with the
8Department guaranteeing the payment of such admitted or
9established liability.
10    Except as otherwise provided in this Section, any person
11aggrieved by any decision of the Department under this Section
12may, within the time allowed by law, protest and request a
13hearing before the Department, whereupon the Department shall
14give notice and shall hold a hearing in conformity with the
15provisions of this Act and then issue its final administrative
16decision in the matter to such person. Effective July 1, 2013,
17protests concerning matters that are subject to the
18jurisdiction of the Illinois Independent Tax Tribunal shall be
19filed in accordance with the Illinois Independent Tax Tribunal
20Act of 2012, and hearings concerning those matters shall be
21held before the Tribunal in accordance with that Act. With
22respect to protests filed with the Department prior to July 1,
232013 that would otherwise be subject to the jurisdiction of the
24Illinois Independent Tax Tribunal, the person filing the
25protest may elect to be subject to the provisions of the
26Illinois Independent Tax Tribunal Act of 2012 at any time on or

 

 

HB5087- 25 -LRB100 19012 HLH 34266 b

1after July 1, 2013, but not later than 30 days after the date
2on which the protest was filed. If made, the election shall be
3irrevocable. In the absence of such a protest filed within the
4time allowed by law, the Department's decision shall become
5final without any further determination being made or notice
6given.
7    The Department shall discharge any surety and shall release
8and return any bond or security deposited, assigned, pledged,
9or otherwise provided to it by a taxpayer under this Section
10within 30 days after:
11        (1) such Taxpayer becomes a prior continuous
12    compliance taxpayer; or
13        (2) such taxpayer has ceased to collect receipts on
14    which he is required to remit tax to the Department, has
15    filed a final tax return, and has paid to the Department an
16    amount sufficient to discharge his remaining tax liability
17    as determined by the Department under this Act. The
18    Department shall make a final determination of the
19    taxpayer's outstanding tax liability as expeditiously as
20    possible after his final tax return has been filed. If the
21    Department cannot make such final determination within 45
22    days after receiving the final tax return, within such
23    period it shall so notify the taxpayer, stating its reasons
24    therefor.
25    At the time of purchasing such stamps from the Department
26when purchase is required by this Act, or at the time when the

 

 

HB5087- 26 -LRB100 19012 HLH 34266 b

1tax which he has collected is remitted by a distributor to the
2Department without the purchase of stamps from the Department
3when that method of remitting the tax that has been collected
4is required or authorized by this Act, the distributor shall be
5allowed a discount during any year commencing July 1 and ending
6the following June 30 in accordance with the schedule set out
7hereinbelow, from the amount to be paid by him to the
8Department for such stamps, or to be paid by him to the
9Department on the basis of monthly remittances (as the case may
10be), to cover the cost, to such distributor, of collecting the
11tax herein imposed by affixing such stamps to the original
12packages of cigarettes sold by such distributor or by placing
13tax imprints underneath the sealed transparent wrapper of
14original packages of cigarettes sold by such distributor (as
15the case may be): (1) Prior to December 1, 1985, a discount
16equal to 1-2/3% of the amount of the tax up to and including
17the first $700,000 paid hereunder by such distributor to the
18Department during any such year; 1-1/3% of the next $700,000 of
19tax or any part thereof, paid hereunder by such distributor to
20the Department during any such year; 1% of the next $700,000 of
21tax, or any part thereof, paid hereunder by such distributor to
22the Department during any such year; and 2/3 of 1% of the
23amount of any additional tax paid hereunder by such distributor
24to the Department during any such year or (2) On and after
25December 1, 1985, a discount equal to 1.75% of the amount of
26the tax payable under this Act up to and including the first

 

 

HB5087- 27 -LRB100 19012 HLH 34266 b

1$3,000,000 paid hereunder by such distributor to the Department
2during any such year and 1.5% of the amount of any additional
3tax paid hereunder by such distributor to the Department during
4any such year.
5    Two or more distributors that use a common means of
6affixing revenue tax stamps or that are owned or controlled by
7the same interests shall be treated as a single distributor for
8the purpose of computing the discount.
9    Cigarette manufacturers who are distributors under Section
107(a) of this Act, and who place their cigarettes in original
11packages which are contained inside a sealed transparent
12wrapper, shall be required to remit the tax which they are
13required to collect under this Act to the Department by
14remitting the amount thereof to the Department by the 5th day
15of each month, covering cigarettes shipped or otherwise
16delivered to points in Illinois to purchasers during the
17preceding calendar month, but a distributor need not remit to
18the Department the tax so collected by him from purchasers
19under this Act to the extent to which such distributor is
20required to remit the tax imposed by the Cigarette Tax Act to
21the Department with respect to the same cigarettes. All taxes
22upon cigarettes under this Act are a direct tax upon the retail
23consumer and shall conclusively be presumed to be precollected
24for the purpose of convenience and facility only. Cigarette
25manufacturers that are distributors licensed under Section
267(a) of this Act and who place their cigarettes in original

 

 

HB5087- 28 -LRB100 19012 HLH 34266 b

1packages which are contained inside a sealed transparent
2wrapper, before delivering such cigarettes or causing such
3cigarettes to be delivered in this State to purchasers, shall
4evidence their obligation to collect and remit the tax due with
5respect to such cigarettes by imprinting language to be
6prescribed by the Department on each original package of such
7cigarettes underneath the sealed transparent outside wrapper
8of such original package, in such place thereon and in such
9manner as the Department may prescribe; provided (as stated
10hereinbefore) that this requirement does not apply when such
11distributor is required or authorized by the Cigarette Tax Act
12to place the tax imprint provided for in the last paragraph of
13Section 3 of that Act underneath the sealed transparent wrapper
14of such original package of cigarettes. Such imprinted language
15shall acknowledge the manufacturer's collection and payment of
16or liability for the tax imposed by this Act with respect to
17such cigarettes.
18    The Department shall adopt the design or designs of the tax
19stamps and shall procure the printing of such stamps in such
20amounts and denominations as it deems necessary to provide for
21the affixation of the proper amount of tax stamps to each
22original package of cigarettes.
23    Where tax stamps are required, the Department may authorize
24distributors to affix revenue tax stamps by imprinting tax
25meter stamps upon original packages of cigarettes. The
26Department shall adopt rules and regulations relating to the

 

 

HB5087- 29 -LRB100 19012 HLH 34266 b

1imprinting of such tax meter stamps as will result in payment
2of the proper taxes as herein imposed. No distributor may affix
3revenue tax stamps to original packages of cigarettes by
4imprinting meter stamps thereon unless such distributor has
5first obtained permission from the Department to employ this
6method of affixation. The Department shall regulate the use of
7tax meters and may, to assure the proper collection of the
8taxes imposed by this Act, revoke or suspend the privilege,
9theretofore granted by the Department to any distributor, to
10imprint tax meter stamps upon original packages of cigarettes.
11    The tax hereby imposed and not paid pursuant to this
12Section shall be paid to the Department directly by any person
13using such cigarettes within this State, pursuant to Section 12
14hereof.
15    A distributor shall not affix, or cause to be affixed, any
16stamp or imprint to a package of cigarettes, as provided for in
17this Section, if the tobacco product manufacturer, as defined
18in Section 10 of the Tobacco Product Manufacturers' Escrow Act,
19that made or sold the cigarettes has failed to become a
20participating manufacturer, as defined in subdivision (a)(1)
21of Section 15 of the Tobacco Product Manufacturers' Escrow Act,
22or has failed to create a qualified escrow fund for any
23cigarettes manufactured by the tobacco product manufacturer
24and sold in this State or otherwise failed to bring itself into
25compliance with subdivision (a)(2) of Section 15 of the Tobacco
26Product Manufacturers' Escrow Act.

 

 

HB5087- 30 -LRB100 19012 HLH 34266 b

1(Source: P.A. 96-782, eff. 1-1-10; 96-1027, eff. 7-12-10;
297-1129, eff. 8-28-12.)
 
3    Section 25. The Tobacco Products Tax Act of 1995 is amended
4by changing Section 10-30 as follows:
 
5    (35 ILCS 143/10-30)
6    Sec. 10-30. Returns.
7    (a) Every distributor shall, on or before the 15th day of
8each month, file a return with the Department covering the
9preceding calendar month. The return shall disclose the
10wholesale price for all tobacco products other than moist snuff
11and the quantity in ounces of moist snuff sold or otherwise
12disposed of and other information that the Department may
13reasonably require. The return shall be filed upon a form
14prescribed and furnished by the Department.
15    (b) In addition to the information required under
16subsection (a), on or before the 15th day of each month,
17covering the preceding calendar month, each stamping
18distributor shall, on forms prescribed and furnished by the
19Department, report the quantity of little cigars sold or
20otherwise disposed of, including the number of packages of
21little cigars sold or disposed of during the month containing
2220 or 25 little cigars.
23    (c) At the time when any return of any distributor is due
24to be filed with the Department, the distributor shall also

 

 

HB5087- 31 -LRB100 19012 HLH 34266 b

1remit to the Department the tax liability that the distributor
2has incurred for transactions occurring in the preceding
3calendar month.
4    (d) The Department may adopt rules to require the
5electronic filing of any return or document required to be
6filed under this Act. Those rules may provide for exceptions
7from the filing requirement set forth in this paragraph for
8persons who demonstrate that they do not have access to the
9Internet and petition the Department to waive the electronic
10filing requirement.
11    (e) If any payment provided for in this Section exceeds the
12distributor's liabilities under this Act, as shown on an
13original return, the distributor may credit such excess payment
14against liability subsequently to be remitted to the Department
15under this Act, in accordance with reasonable rules adopted by
16the Department.
17(Source: P.A. 97-688, eff. 6-14-12; 98-273, eff. 8-9-13.)
 
18    Section 30. The Hotel Operators' Occupation Tax Act is
19amended by changing Section 6 as follows:
 
20    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
21    Sec. 6. Filing of returns and distribution of proceeds.
22    Except as provided hereinafter in this Section, on or
23before the last day of each calendar month, every person
24engaged in the business of renting, leasing or letting rooms in

 

 

HB5087- 32 -LRB100 19012 HLH 34266 b

1a hotel in this State during the preceding calendar month shall
2file a return with the Department, stating:
3        1. The name of the operator;
4        2. His residence address and the address of his
5    principal place of business and the address of the
6    principal place of business (if that is a different
7    address) from which he engages in the business of renting,
8    leasing or letting rooms in a hotel in this State;
9        3. Total amount of rental receipts received by him
10    during the preceding calendar month from renting, leasing
11    or letting rooms during such preceding calendar month;
12        4. Total amount of rental receipts received by him
13    during the preceding calendar month from renting, leasing
14    or letting rooms to permanent residents during such
15    preceding calendar month;
16        5. Total amount of other exclusions from gross rental
17    receipts allowed by this Act;
18        6. Gross rental receipts which were received by him
19    during the preceding calendar month and upon the basis of
20    which the tax is imposed;
21        7. The amount of tax due;
22        8. Such other reasonable information as the Department
23    may require.
24    If the operator's average monthly tax liability to the
25Department does not exceed $200, the Department may authorize
26his returns to be filed on a quarter annual basis, with the

 

 

HB5087- 33 -LRB100 19012 HLH 34266 b

1return for January, February and March of a given year being
2due by April 30 of such year; with the return for April, May
3and June of a given year being due by July 31 of such year; with
4the return for July, August and September of a given year being
5due by October 31 of such year, and with the return for
6October, November and December of a given year being due by
7January 31 of the following year.
8    If the operator's average monthly tax liability to the
9Department does not exceed $50, the Department may authorize
10his returns to be filed on an annual basis, with the return for
11a given year being due by January 31 of the following year.
12    Such quarter annual and annual returns, as to form and
13substance, shall be subject to the same requirements as monthly
14returns.
15    Notwithstanding any other provision in this Act concerning
16the time within which an operator may file his return, in the
17case of any operator who ceases to engage in a kind of business
18which makes him responsible for filing returns under this Act,
19such operator shall file a final return under this Act with the
20Department not more than 1 month after discontinuing such
21business.
22    Where the same person has more than 1 business registered
23with the Department under separate registrations under this
24Act, such person shall not file each return that is due as a
25single return covering all such registered businesses, but
26shall file separate returns for each such registered business.

 

 

HB5087- 34 -LRB100 19012 HLH 34266 b

1    In his return, the operator shall determine the value of
2any consideration other than money received by him in
3connection with the renting, leasing or letting of rooms in the
4course of his business and he shall include such value in his
5return. Such determination shall be subject to review and
6revision by the Department in the manner hereinafter provided
7for the correction of returns.
8    Where the operator is a corporation, the return filed on
9behalf of such corporation shall be signed by the president,
10vice-president, secretary or treasurer or by the properly
11accredited agent of such corporation.
12    The person filing the return herein provided for shall, at
13the time of filing such return, pay to the Department the
14amount of tax herein imposed. The operator filing the return
15under this Section shall, at the time of filing such return,
16pay to the Department the amount of tax imposed by this Act
17less a discount of 2.1% or $25 per calendar year, whichever is
18greater, which is allowed to reimburse the operator for the
19expenses incurred in keeping records, preparing and filing
20returns, remitting the tax and supplying data to the Department
21on request.
22    If any payment provided for in this Section exceeds the
23operator's liabilities under this Act, as shown on an original
24return, the Department may authorize the operator to credit
25such excess payment against liability subsequently to be
26remitted to the Department under this Act, in accordance with

 

 

HB5087- 35 -LRB100 19012 HLH 34266 b

1reasonable rules adopted by the Department. If the Department
2subsequently determines that all or any part of the credit
3taken was not actually due to the operator, the operator's
4discount shall be reduced by an amount equal to the difference
5between the discount as applied to the credit taken and that
6actually due, and that operator shall be liable for penalties
7and interest on such difference.
8    There shall be deposited in the Build Illinois Fund in the
9State Treasury for each State fiscal year 40% of the amount of
10total net proceeds from the tax imposed by subsection (a) of
11Section 3. Of the remaining 60%, $5,000,000 shall be deposited
12in the Illinois Sports Facilities Fund and credited to the
13Subsidy Account each fiscal year by making monthly deposits in
14the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
15such deposits for prior months, and an additional $8,000,000
16shall be deposited in the Illinois Sports Facilities Fund and
17credited to the Advance Account each fiscal year by making
18monthly deposits in the amount of 1/8 of $8,000,000 plus any
19cumulative deficiencies in such deposits for prior months;
20provided, that for fiscal years ending after June 30, 2001, the
21amount to be so deposited into the Illinois Sports Facilities
22Fund and credited to the Advance Account each fiscal year shall
23be increased from $8,000,000 to the then applicable Advance
24Amount and the required monthly deposits beginning with July
252001 shall be in the amount of 1/8 of the then applicable
26Advance Amount plus any cumulative deficiencies in those

 

 

HB5087- 36 -LRB100 19012 HLH 34266 b

1deposits for prior months. (The deposits of the additional
2$8,000,000 or the then applicable Advance Amount, as
3applicable, during each fiscal year shall be treated as
4advances of funds to the Illinois Sports Facilities Authority
5for its corporate purposes to the extent paid to the Authority
6or its trustee and shall be repaid into the General Revenue
7Fund in the State Treasury by the State Treasurer on behalf of
8the Authority pursuant to Section 19 of the Illinois Sports
9Facilities Authority Act, as amended. If in any fiscal year the
10full amount of the then applicable Advance Amount is not repaid
11into the General Revenue Fund, then the deficiency shall be
12paid from the amount in the Local Government Distributive Fund
13that would otherwise be allocated to the City of Chicago under
14the State Revenue Sharing Act.)
15    For purposes of the foregoing paragraph, the term "Advance
16Amount" means, for fiscal year 2002, $22,179,000, and for
17subsequent fiscal years through fiscal year 2032, 105.615% of
18the Advance Amount for the immediately preceding fiscal year,
19rounded up to the nearest $1,000.
20    Of the remaining 60% of the amount of total net proceeds
21prior to August 1, 2011 from the tax imposed by subsection (a)
22of Section 3 after all required deposits in the Illinois Sports
23Facilities Fund, the amount equal to 8% of the net revenue
24realized from this Act plus an amount equal to 8% of the net
25revenue realized from any tax imposed under Section 4.05 of the
26Chicago World's Fair-1992 Authority Act during the preceding

 

 

HB5087- 37 -LRB100 19012 HLH 34266 b

1month shall be deposited in the Local Tourism Fund each month
2for purposes authorized by Section 605-705 of the Department of
3Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
4the remaining 60% of the amount of total net proceeds beginning
5on August 1, 2011 from the tax imposed by subsection (a) of
6Section 3 after all required deposits in the Illinois Sports
7Facilities Fund, an amount equal to 8% of the net revenue
8realized from this Act plus an amount equal to 8% of the net
9revenue realized from any tax imposed under Section 4.05 of the
10Chicago World's Fair-1992 Authority Act during the preceding
11month shall be deposited as follows: 18% of such amount shall
12be deposited into the Chicago Travel Industry Promotion Fund
13for the purposes described in subsection (n) of Section 5 of
14the Metropolitan Pier and Exposition Authority Act and the
15remaining 82% of such amount shall be deposited into the Local
16Tourism Fund each month for purposes authorized by Section
17605-705 of the Department of Commerce and Economic Opportunity
18Law. Beginning on August 1, 1999 and ending on July 31, 2011,
19an amount equal to 4.5% of the net revenue realized from the
20Hotel Operators' Occupation Tax Act during the preceding month
21shall be deposited into the International Tourism Fund for the
22purposes authorized in Section 605-707 of the Department of
23Commerce and Economic Opportunity Law. Beginning on August 1,
242011, an amount equal to 4.5% of the net revenue realized from
25this Act during the preceding month shall be deposited as
26follows: 55% of such amount shall be deposited into the Chicago

 

 

HB5087- 38 -LRB100 19012 HLH 34266 b

1Travel Industry Promotion Fund for the purposes described in
2subsection (n) of Section 5 of the Metropolitan Pier and
3Exposition Authority Act and the remaining 45% of such amount
4deposited into the International Tourism Fund for the purposes
5authorized in Section 605-707 of the Department of Commerce and
6Economic Opportunity Law. "Net revenue realized for a month"
7means the revenue collected by the State under that Act during
8the previous month less the amount paid out during that same
9month as refunds to taxpayers for overpayment of liability
10under that Act.
11    After making all these deposits, all other proceeds of the
12tax imposed under subsection (a) of Section 3 shall be
13deposited in the Tourism Promotion Fund in the State Treasury.
14All moneys received by the Department from the additional tax
15imposed under subsection (b) of Section 3 shall be deposited
16into the Build Illinois Fund in the State Treasury.
17    The Department may, upon separate written notice to a
18taxpayer, require the taxpayer to prepare and file with the
19Department on a form prescribed by the Department within not
20less than 60 days after receipt of the notice an annual
21information return for the tax year specified in the notice.
22Such annual return to the Department shall include a statement
23of gross receipts as shown by the operator's last State income
24tax return. If the total receipts of the business as reported
25in the State income tax return do not agree with the gross
26receipts reported to the Department for the same period, the

 

 

HB5087- 39 -LRB100 19012 HLH 34266 b

1operator shall attach to his annual information return a
2schedule showing a reconciliation of the 2 amounts and the
3reasons for the difference. The operator's annual information
4return to the Department shall also disclose pay roll
5information of the operator's business during the year covered
6by such return and any additional reasonable information which
7the Department deems would be helpful in determining the
8accuracy of the monthly, quarterly or annual tax returns by
9such operator as hereinbefore provided for in this Section.
10    If the annual information return required by this Section
11is not filed when and as required the taxpayer shall be liable
12for a penalty in an amount determined in accordance with
13Section 3-4 of the Uniform Penalty and Interest Act until such
14return is filed as required, the penalty to be assessed and
15collected in the same manner as any other penalty provided for
16in this Act.
17    The chief executive officer, proprietor, owner or highest
18ranking manager shall sign the annual return to certify the
19accuracy of the information contained therein. Any person who
20willfully signs the annual return containing false or
21inaccurate information shall be guilty of perjury and punished
22accordingly. The annual return form prescribed by the
23Department shall include a warning that the person signing the
24return may be liable for perjury.
25    The foregoing portion of this Section concerning the filing
26of an annual information return shall not apply to an operator

 

 

HB5087- 40 -LRB100 19012 HLH 34266 b

1who is not required to file an income tax return with the
2United States Government.
3(Source: P.A. 100-23, eff. 7-6-17.)
 
4    Section 35. The Live Adult Entertainment Facility
5Surcharge Act is amended by changing Section 10 as follows:
 
6    (35 ILCS 175/10)
7    Sec. 10. Surcharge imposed; returns.
8    (a) An annual surcharge is imposed upon each operator who
9operates a live adult entertainment facility in this State. By
10January 20, 2014, and by January 20 of each year thereafter,
11each operator shall elect to pay the surcharge according to
12either item (1) or item (2) of this subsection.
13        (1) An operator who elects to be subject to this item
14    (1) shall pay to the Department a surcharge imposed upon
15    admissions to a live adult entertainment facility operated
16    by the operator in this State in an amount equal to $3 per
17    person admitted to that live adult entertainment facility.
18    This item (1) does not require a live entertainment
19    facility to impose a fee on a customer of the facility. An
20    operator has the discretion to determine the manner in
21    which the facility derives the moneys required to pay the
22    surcharge imposed under this Section. In the event that an
23    operator has not filed the applicable returns under the
24    Retailers' Occupation Tax Act for a full calendar year

 

 

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1    prior to any January 20, then such operator shall pay the
2    surcharge under this Act pursuant to this item (1) for
3    moneys owed to the Department subject to this Act for the
4    previous calendar year.
5        (2) An operator may, in the alternative, pay to the
6    Department the surcharge as follows:
7            (A) If the gross receipts received by the live
8        adult entertainment facility during the preceding
9        calendar year, upon the basis of which a tax is imposed
10        under Section 2 of the Retailers' Occupation Tax Act,
11        are equal or greater than $2,000,000 during the
12        preceding calendar year, and if the operator elects to
13        be subject to this item (2), then the operator shall
14        pay the Department a surcharge of $25,000.
15            (B) If the gross receipts received by the live
16        adult entertainment facility during the preceding
17        calendar year, upon the basis of which a tax is imposed
18        under Section 2 of the Retailers' Occupation Tax Act,
19        are equal to or greater than $500,000 but less than
20        $2,000,000 during the preceding calendar year, and if
21        the operator elects to be subject to this item (2),
22        then the operator shall pay to the Department a
23        surcharge of $15,000.
24            (C) If the gross receipts received by the live
25        adult entertainment facility during the preceding
26        calendar year, upon the basis of which a tax is imposed

 

 

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1        under Section 2 of the Retailers' Occupation Tax Act,
2        are less than $500,000 during the preceding calendar
3        year, and if the operator elects to be subject to this
4        item (2), then the operator shall pay the Department a
5        surcharge of $5,000.
6    (b) For each live adult entertainment facility paying the
7surcharge as set forth in item (1) of subsection (a) of this
8Section, the operator must file a return electronically as
9provided by the Department and remit payment to the Department
10on an annual basis no later than January 20 covering the
11previous calendar year. Each return made to the Department must
12state the following:
13        (1) the name of the operator;
14        (2) the address of the live adult entertainment
15    facility and the address of the principal place of business
16    (if that is a different address) of the operator;
17        (3) the total number of admissions to the facility in
18    the preceding calendar year; and
19        (4) the total amount of surcharge collected in the
20    preceding calendar year.
21    Notwithstanding any other provision of this subsection
22concerning the time within which an operator may file his or
23her return, if an operator ceases to operate a live adult
24entertainment facility, then he or she must file a final return
25under this Act with the Department not more than one calendar
26month after discontinuing that business.

 

 

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1    (c) For each live adult entertainment facility paying the
2surcharge as set forth in item (2) of subsection (a) of this
3Section, the operator must file a return electronically as
4provided by the Department and remit payment to the Department
5on an annual basis no later than January 20 covering the
6previous calendar year. Each return made to the Department must
7state the following:
8        (1) the name of the operator;
9        (2) the address of the live adult entertainment
10    facility and the address of the principal place of business
11    (if that is a different address) of the operator;
12        (3) the gross receipts received by the live adult
13    entertainment facility during the preceding calendar year,
14    upon the basis of which tax is imposed under Section 2 of
15    the Retailers' Occupation Tax Act; and
16        (4) the applicable surcharge from Section 10(a)(2) of
17    this Act to be paid by the operator.
18    Notwithstanding any other provision of this subsection
19concerning the time within which an operator may file his or
20her return, if an operator ceases to operate a live adult
21entertainment facility, then he or she must file a final return
22under this Act with the Department not more than one calendar
23month after discontinuing that business.
24    (d) Beginning January 1, 2014, the Department shall pay all
25proceeds collected from the surcharge imposed under this Act
26into the Sexual Assault Services and Prevention Fund, less 2%

 

 

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1of those proceeds, which shall be paid into the Tax Compliance
2and Administration Fund in the State treasury from which it
3shall be appropriated to the Department to cover the costs of
4the Department in administering and enforcing the provisions of
5this Act.
6    (e) If any payment provided for in this Section exceeds the
7operator's liabilities under this Act, as shown on an original
8return, the operator may credit such excess payment against
9liability subsequently to be remitted to the Department under
10this Act, in accordance with reasonable rules adopted by the
11Department.
12(Source: P.A. 97-1035, eff. 1-1-13.)
 
13    Section 40. The Illinois Hydraulic Fracturing Tax Act is
14amended by changing Sections 2-45 and 2-50 as follows:
 
15    (35 ILCS 450/2-45)
16    Sec. 2-45. Purchaser's return and tax remittance. Each
17purchaser shall make a return to the Department showing the
18quantity of oil or gas purchased during the month for which the
19return is filed, the price paid therefor, total value, the name
20and address of the operator or other person from whom the same
21was purchased, a description of the production unit in the
22manner prescribed by the Department from which such oil or gas
23was severed and the amount of tax due from each production unit
24for each calendar month. All taxes due, or to be remitted, by

 

 

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1the purchaser shall accompany this return. The return shall be
2filed on or before the last day of the month after the calendar
3month for which the return is required. The Department shall
4forward the necessary information to each Chief County
5Assessment Officer for the administration and application of ad
6valorem real property taxes at the county level. This
7information shall be forwarded to the Chief County Assessment
8Officers in a yearly summary before March 1 of the following
9calendar year. The Department may require any additional report
10or information it may deem necessary for the proper
11administration of this Act.
12    Such returns shall be filed electronically in the manner
13prescribed by the Department. Purchasers shall make all
14payments of that tax to the Department by electronic funds
15transfer unless, as provided by rule, the Department grants an
16exception upon petition of a purchaser. Purchasers' returns
17must be accompanied by appropriate computer generated magnetic
18media supporting schedule data in the format required by the
19Department, unless, as provided by rule, the Department grants
20an exception upon petition of a purchaser.
21    If any payment provided for in this Section exceeds the
22purchaser's liabilities under this Act, as shown on an original
23return, the purchaser may credit such excess payment against
24liability subsequently to be remitted to the Department under
25this Act, in accordance with reasonable rules adopted by the
26Department.

 

 

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1(Source: P.A. 98-22, eff. 6-17-13; 98-23, eff. 6-17-13; 98-756,
2eff. 7-16-14.)
 
3    (35 ILCS 450/2-50)
4    Sec. 2-50. Operator returns; payment of tax.
5    (a) If, on or after July 1, 2013, oil or gas is transported
6off the production unit where severed by the operator, used on
7the production unit where severed, or if the manufacture and
8conversion of oil and gas into refined products occurs on the
9production unit where severed, the operator is responsible for
10remitting the tax imposed under subsection (a) of Section 2-15,
11on or before the last day of the month following the end of the
12calendar month in which the oil and gas is removed from the
13production unit, and such payment shall be accompanied by a
14return to the Department showing the gross quantity of oil or
15gas removed during the month for which the return is filed, the
16price paid therefor, and if no price is paid therefor, the
17value of the oil and gas, a description of the production unit
18from which such oil or gas was severed, and the amount of tax.
19The Department may require any additional information it may
20deem necessary for the proper administration of this Act.
21    (b) Operators shall file all returns electronically in the
22manner prescribed by the Department unless, as provided by
23rule, the Department grants an exception upon petition of an
24operator. Operators shall make all payments of that tax to the
25Department by electronic funds transfer unless, as provided by

 

 

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1rule, the Department grants an exception upon petition of an
2operator. Operators' returns must be accompanied by
3appropriate computer generated magnetic media supporting
4schedule data in the format required by the Department, unless,
5as provided by rule, the Department grants an exception upon
6petition of a purchaser.
7    (c) Any operator who makes a monetary payment to a producer
8for his or her portion of the value of products from a
9production unit shall withhold from such payment the amount of
10tax due from the producer. Any operator who pays any tax due
11from a producer shall be entitled to reimbursement from the
12producer for the tax so paid and may take credit for such
13amount from any monetary payment to the producer for the value
14of products. To the extent that an operator required to collect
15the tax imposed by this Act has actually collected that tax,
16such tax is held in trust for the benefit of the State of
17Illinois.
18    (d) In the event the operator fails to make payment of the
19tax to the State as required herein, the operator shall be
20liable for the tax. A producer shall be entitled to bring an
21action against such operator to recover the amount of tax so
22withheld together with penalties and interest which may have
23accrued by failure to make such payment. A producer shall be
24entitled to all attorney fees and court costs incurred in such
25action. To the extent that a producer liable for the tax
26imposed by this Act collects the tax, and any penalties and

 

 

HB5087- 48 -LRB100 19012 HLH 34266 b

1interest, from an operator, such tax, penalties, and interest
2are held in trust by the producer for the benefit of the State
3of Illinois.
4    (e) When the title to any oil or gas severed from the earth
5or water is in dispute and the operator of such oil or gas is
6withholding payments on account of litigation, or for any other
7reason, such operator is hereby authorized, empowered and
8required to deduct from the gross amount thus held the amount
9of the tax imposed and to make remittance thereof to the
10Department as provided in this Section.
11    (f) An operator required to file a return and pay the tax
12under this Section shall register with the Department.
13Application for a certificate of registration shall be made to
14the Department upon forms furnished by the Department and shall
15contain any reasonable information the Department may require.
16Upon receipt of the application for a certificate of
17registration in proper form, the Department shall issue to the
18applicant a certificate of registration.
19    (g) If oil or gas is transported off the production unit
20where severed by the operator and sold to a purchaser or
21refiner, the State shall have a lien on all the oil or gas
22severed from the production unit in this State in the hands of
23the operator, the first or any subsequent purchaser thereof, or
24refiner to secure the payment of the tax. If a lien is filed by
25the Department, the purchaser or refiner shall withhold from
26the operator the amount of tax, penalty and interest identified

 

 

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1in the lien.
2    (h) If any payment provided for in this Section exceeds the
3operator's liabilities under this Act, as shown on an original
4return, the operator may credit such excess payment against
5liability subsequently to be remitted to the Department under
6this Act, in accordance with reasonable rules adopted by the
7Department.
8(Source: P.A. 98-22, eff. 6-17-13; 98-756, eff. 7-16-14.)
 
9    Section 45. The Motor Fuel Tax Law is amended by changing
10Sections 2b, 5, 5a, and 13 as follows:
 
11    (35 ILCS 505/2b)  (from Ch. 120, par. 418b)
12    Sec. 2b. Receiver's monthly return. In addition to the tax
13collection and reporting responsibilities imposed elsewhere in
14this Act, a person who is required to pay the tax imposed by
15Section 2a of this Act shall pay the tax to the Department by
16return showing all fuel purchased, acquired or received and
17sold, distributed or used during the preceding calendar month
18including losses of fuel as the result of evaporation or
19shrinkage due to temperature variations, and such other
20reasonable information as the Department may require. Losses of
21fuel as the result of evaporation or shrinkage due to
22temperature variations may not exceed 1% of the total gallons
23in storage at the beginning of the month, plus the receipts of
24gallonage during the month, minus the gallonage remaining in

 

 

HB5087- 50 -LRB100 19012 HLH 34266 b

1storage at the end of the month. Any loss reported that is in
2excess of this amount shall be subject to the tax imposed by
3Section 2a of this Law. On and after July 1, 2001, for each
46-month period January through June, net losses of fuel (for
5each category of fuel that is required to be reported on a
6return) as the result of evaporation or shrinkage due to
7temperature variations may not exceed 1% of the total gallons
8in storage at the beginning of each January, plus the receipts
9of gallonage each January through June, minus the gallonage
10remaining in storage at the end of each June. On and after July
111, 2001, for each 6-month period July through December, net
12losses of fuel (for each category of fuel that is required to
13be reported on a return) as the result of evaporation or
14shrinkage due to temperature variations may not exceed 1% of
15the total gallons in storage at the beginning of each July,
16plus the receipts of gallonage each July through December,
17minus the gallonage remaining in storage at the end of each
18December. Any net loss reported that is in excess of this
19amount shall be subject to the tax imposed by Section 2a of
20this Law. For purposes of this Section, "net loss" means the
21number of gallons gained through temperature variations minus
22the number of gallons lost through temperature variations or
23evaporation for each of the respective 6-month periods.
24    The return shall be prescribed by the Department and shall
25be filed between the 1st and 20th days of each calendar month.
26The Department may, in its discretion, combine the returns

 

 

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1filed under this Section, Section 5, and Section 5a of this
2Act. The return must be accompanied by appropriate
3computer-generated magnetic media supporting schedule data in
4the format required by the Department, unless, as provided by
5rule, the Department grants an exception upon petition of a
6taxpayer. If the return is filed timely, the seller shall take
7a discount of 2% through June 30, 2003 and 1.75% thereafter
8which is allowed to reimburse the seller for the expenses
9incurred in keeping records, preparing and filing returns,
10collecting and remitting the tax and supplying data to the
11Department on request. The discount, however, shall be
12applicable only to the amount of payment which accompanies a
13return that is filed timely in accordance with this Section.
14    If any payment provided for in this Section exceeds the
15receiver's liabilities under this Act, as shown on an original
16return, the Department may authorize the receiver to credit
17such excess payment against liability subsequently to be
18remitted to the Department under this Act, in accordance with
19reasonable rules adopted by the Department. If the Department
20subsequently determines that all or any part of the credit
21taken was not actually due to the receiver, the receiver's
22discount shall be reduced by an amount equal to the difference
23between the discount as applied to the credit taken and that
24actually due, and that receiver shall be liable for penalties
25and interest on such difference.
26(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 

 

 

HB5087- 52 -LRB100 19012 HLH 34266 b

1    (35 ILCS 505/5)  (from Ch. 120, par. 421)
2    Sec. 5. Distributor's monthly return. Except as
3hereinafter provided, a person holding a valid unrevoked
4license to act as a distributor of motor fuel shall, between
5the 1st and 20th days of each calendar month, make return to
6the Department, showing an itemized statement of the number of
7invoiced gallons of motor fuel of the types specified in this
8Section which were purchased, acquired, received, or exported
9during the preceding calendar month; the amount of such motor
10fuel produced, refined, compounded, manufactured, blended,
11sold, distributed, exported, and used by the licensed
12distributor during the preceding calendar month; the amount of
13such motor fuel lost or destroyed during the preceding calendar
14month; the amount of such motor fuel on hand at the close of
15business for such month; and such other reasonable information
16as the Department may require. If a distributor's only
17activities with respect to motor fuel are either: (1)
18production of alcohol in quantities of less than 10,000 proof
19gallons per year or (2) blending alcohol in quantities of less
20than 10,000 proof gallons per year which such distributor has
21produced, he shall file returns on an annual basis with the
22return for a given year being due by January 20 of the
23following year. Distributors whose total production of alcohol
24(whether blended or not) exceeds 10,000 proof gallons per year,
25based on production during the preceding (calendar) year or as

 

 

HB5087- 53 -LRB100 19012 HLH 34266 b

1reasonably projected by the Department if one calendar year's
2record of production cannot be established, shall file returns
3between the 1st and 20th days of each calendar month as
4hereinabove provided.
5    The types of motor fuel referred to in the preceding
6paragraph are: (A) All products commonly or commercially known
7or sold as gasoline (including casing-head and absorption or
8natural gasoline), gasohol, motor benzol or motor benzene
9regardless of their classification or uses; and (B) all
10combustible gases, not including liquefied natural gas, which
11exist in a gaseous state at 60 degrees Fahrenheit and at 14.7
12pounds per square inch absolute including, but not limited to,
13liquefied petroleum gases used for highway purposes; and (C)
14special fuel. Only those quantities of combustible gases
15(example (B) above) which are used or sold by the distributor
16to be used to propel motor vehicles on the public highways, or
17which are delivered into a storage tank that is located at a
18facility that has withdrawal facilities which are readily
19accessible to and are capable of dispensing combustible gases
20into the fuel supply tanks of motor vehicles, shall be subject
21to return. Distributors of liquefied natural gas are not
22required to make returns under this Section with respect to
23that liquefied natural gas unless (i) the liquefied natural gas
24is dispensed into the fuel supply tank of any motor vehicle or
25(ii) the liquefied natural gas is delivered into a storage tank
26that is located at a facility that has withdrawal facilities

 

 

HB5087- 54 -LRB100 19012 HLH 34266 b

1which are readily accessible to and are capable of dispensing
2liquefied natural gas into the fuel supply tanks of motor
3vehicles. For purposes of this Section, a facility is
4considered to have withdrawal facilities that are not "readily
5accessible to and capable of dispensing combustible gases into
6the fuel supply tanks of motor vehicles" only if the
7combustible gases or liquefied natural gas are delivered from:
8(i) a dispenser hose that is short enough so that it will not
9reach the fuel supply tank of a motor vehicle or (ii) a
10dispenser that is enclosed by a fence or other physical barrier
11so that a vehicle cannot pull alongside the dispenser to permit
12fueling. For the purposes of this Act, liquefied petroleum
13gases shall mean and include any material having a vapor
14pressure not exceeding that allowed for commercial propane
15composed predominantly of the following hydrocarbons, either
16by themselves or as mixtures: Propane, Propylene, Butane
17(normal butane or iso-butane) and Butylene (including
18isomers).
19    In case of a sale of special fuel to someone other than a
20licensed distributor, or a licensed supplier, for a use other
21than in motor vehicles, the distributor shall show in his
22return the amount of invoiced gallons sold and the name and
23address of the purchaser in addition to any other information
24the Department may require.
25    All special fuel sold or used for non-highway purposes must
26have a dye added in accordance with Section 4d of this Law.

 

 

HB5087- 55 -LRB100 19012 HLH 34266 b

1    In case of a tax-free sale, as provided in Section 6, of
2motor fuel which the distributor is required by this Section to
3include in his return to the Department, the distributor in his
4return shall show: (1) If the sale is made to another licensed
5distributor the amount sold and the name, address and license
6number of the purchasing distributor; (2) if the sale is made
7to a person where delivery is made outside of this State the
8name and address of such purchaser and the point of delivery
9together with the date and amount delivered; (3) if the sale is
10made to the Federal Government or its instrumentalities the
11amount sold; (4) if the sale is made to a municipal corporation
12owning and operating a local transportation system for public
13service in this State the name and address of such purchaser,
14and the amount sold, as evidenced by official forms of
15exemption certificates properly executed and furnished by such
16purchaser; (5) if the sale is made to a privately owned public
17utility owning and operating 2-axle vehicles designed and used
18for transporting more than 7 passengers, which vehicles are
19used as common carriers in general transportation of
20passengers, are not devoted to any specialized purpose and are
21operated entirely within the territorial limits of a single
22municipality or of any group of contiguous municipalities or in
23a close radius thereof, and the operations of which are subject
24to the regulations of the Illinois Commerce Commission, then
25the name and address of such purchaser and the amount sold as
26evidenced by official forms of exemption certificates properly

 

 

HB5087- 56 -LRB100 19012 HLH 34266 b

1executed and furnished by the purchaser; (6) if the product
2sold is special fuel and if the sale is made to a licensed
3supplier under conditions which qualify the sale for tax
4exemption under Section 6 of this Act, the amount sold and the
5name, address and license number of the purchaser; and (7) if a
6sale of special fuel is made to someone other than a licensed
7distributor, or a licensed supplier, for a use other than in
8motor vehicles, by making a specific notation thereof on the
9invoice or sales slip covering such sales and obtaining such
10supporting documentation as may be required by the Department.
11    All special fuel sold or used for non-highway purposes must
12have a dye added in accordance with Section 4d of this Law.
13    A person whose license to act as a distributor of motor
14fuel has been revoked shall make a return to the Department
15covering the period from the date of the last return to the
16date of the revocation of the license, which return shall be
17delivered to the Department not later than 10 days from the
18date of the revocation or termination of the license of such
19distributor; the return shall in all other respects be subject
20to the same provisions and conditions as returns by
21distributors licensed under the provisions of this Act.
22    The records, waybills and supporting documents kept by
23railroads and other common carriers in the regular course of
24business shall be prima facie evidence of the contents and
25receipt of cars or tanks covered by those records, waybills or
26supporting documents.

 

 

HB5087- 57 -LRB100 19012 HLH 34266 b

1    If the Department has reason to believe and does believe
2that the amount shown on the return as purchased, acquired,
3received, exported, sold, used, lost or destroyed is incorrect,
4or that an amount of motor fuel of the types required by the
5second paragraph of this Section to be reported to the
6Department has not been correctly reported the Department shall
7fix an amount for such receipt, sales, export, use, loss or
8destruction according to its best judgment and information,
9which amount so fixed by the Department shall be prima facie
10correct. All returns shall be made on forms prepared and
11furnished by the Department, and shall contain such other
12information as the Department may reasonably require. The
13return must be accompanied by appropriate computer-generated
14magnetic media supporting schedule data in the format required
15by the Department, unless, as provided by rule, the Department
16grants an exception upon petition of a taxpayer. All licensed
17distributors shall report all losses of motor fuel sustained on
18account of fire, theft, spillage, spoilage, leakage, or any
19other provable cause when filing the return for the period
20during which the loss occurred. If the distributor reports
21losses due to fire or theft, then the distributor must include
22fire department or police department reports and any other
23documentation that the Department may require. The mere making
24of the report does not assure the allowance of the loss as a
25reduction in tax liability. Losses of motor fuel as the result
26of evaporation or shrinkage due to temperature variations may

 

 

HB5087- 58 -LRB100 19012 HLH 34266 b

1not exceed 1% of the total gallons in storage at the beginning
2of the month, plus the receipts of gallonage during the month,
3minus the gallonage remaining in storage at the end of the
4month. Any loss reported that is in excess of 1% shall be
5subject to the tax imposed by Section 2 of this Law. On and
6after July 1, 2001, for each 6-month period January through
7June, net losses of motor fuel (for each category of motor fuel
8that is required to be reported on a return) as the result of
9evaporation or shrinkage due to temperature variations may not
10exceed 1% of the total gallons in storage at the beginning of
11each January, plus the receipts of gallonage each January
12through June, minus the gallonage remaining in storage at the
13end of each June. On and after July 1, 2001, for each 6-month
14period July through December, net losses of motor fuel (for
15each category of motor fuel that is required to be reported on
16a return) as the result of evaporation or shrinkage due to
17temperature variations may not exceed 1% of the total gallons
18in storage at the beginning of each July, plus the receipts of
19gallonage each July through December, minus the gallonage
20remaining in storage at the end of each December. Any net loss
21reported that is in excess of this amount shall be subject to
22the tax imposed by Section 2 of this Law. For purposes of this
23Section, "net loss" means the number of gallons gained through
24temperature variations minus the number of gallons lost through
25temperature variations or evaporation for each of the
26respective 6-month periods.

 

 

HB5087- 59 -LRB100 19012 HLH 34266 b

1    If any payment provided for in this Section exceeds the
2distributor's liabilities under this Act, as shown on an
3original return, the Department may authorize the distributor
4to credit such excess payment against liability subsequently to
5be remitted to the Department under this Act, in accordance
6with reasonable rules adopted by the Department. If the
7Department subsequently determines that all or any part of the
8credit taken was not actually due to the distributor, the
9distributor's discount shall be reduced by an amount equal to
10the difference between the discount as applied to the credit
11taken and that actually due, and that distributor shall be
12liable for penalties and interest on such difference.
13(Source: P.A. 100-9, eff. 7-1-17.)
 
14    (35 ILCS 505/5a)  (from Ch. 120, par. 421a)
15    Sec. 5a. Supplier's monthly return. A person holding a
16valid unrevoked license to act as a supplier of special fuel
17shall, between the 1st and 20th days of each calendar month,
18make return to the Department showing an itemized statement of
19the number of invoiced gallons of special fuel acquired,
20received, purchased, sold, exported, or used during the
21preceding calendar month; the amount of special fuel sold,
22distributed, exported, and used by the licensed supplier during
23the preceding calendar month; the amount of special fuel lost
24or destroyed during the preceding calendar month; the amount of
25special fuel on hand at the close of business for the preceding

 

 

HB5087- 60 -LRB100 19012 HLH 34266 b

1calendar month; and such other reasonable information as the
2Department may require.
3    A person whose license to act as a supplier of special fuel
4has been revoked shall make a return to the Department covering
5the period from the date of the last return to the date of the
6revocation of the license, which return shall be delivered to
7the Department not later than 10 days from the date of the
8revocation or termination of the license of such supplier. The
9return shall in all other respects be subject to the same
10provisions and conditions as returns by suppliers licensed
11under this Act.
12    The records, waybills and supporting documents kept by
13railroads and other common carriers in the regular course of
14business shall be prima facie evidence of the contents and
15receipt of cars or tanks covered by those records, waybills or
16supporting documents.
17    If the Department has reason to believe and does believe
18that the amount shown on the return as purchased, acquired,
19received, sold, exported, used, or lost is incorrect, or that
20an amount of special fuel of the type required by the 1st
21paragraph of this Section to be reported to the Department by
22suppliers has not been correctly reported as a purchase,
23receipt, sale, use, export, or loss the Department shall fix an
24amount for such purchase, receipt, sale, use, export, or loss
25according to its best judgment and information, which amount so
26fixed by the Department shall be prima facie correct. All

 

 

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1licensed suppliers shall report all losses of special fuel
2sustained on account of fire, theft, spillage, spoilage,
3leakage, or any other provable cause when filing the return for
4the period during which the loss occurred. If the supplier
5reports losses due to fire or theft, then the supplier must
6include fire department or police department reports and any
7other documentation that the Department may require. The mere
8making of the report does not assure the allowance of the loss
9as a reduction in tax liability. Losses of special fuel as the
10result of evaporation or shrinkage due to temperature
11variations may not exceed 1% of the total gallons in storage at
12the beginning of the month, plus the receipts of gallonage
13during the month, minus the gallonage remaining in storage at
14the end of the month.
15    Any loss reported that is in excess of 1% shall be subject
16to the tax imposed by Section 2 of this Law. On and after July
171, 2001, for each 6-month period January through June, net
18losses of special fuel (for each category of special fuel that
19is required to be reported on a return) as the result of
20evaporation or shrinkage due to temperature variations may not
21exceed 1% of the total gallons in storage at the beginning of
22each January, plus the receipts of gallonage each January
23through June, minus the gallonage remaining in storage at the
24end of each June. On and after July 1, 2001, for each 6-month
25period July through December, net losses of special fuel (for
26each category of special fuel that is required to be reported

 

 

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1on a return) as the result of evaporation or shrinkage due to
2temperature variations may not exceed 1% of the total gallons
3in storage at the beginning of each July, plus the receipts of
4gallonage each July through December, minus the gallonage
5remaining in storage at the end of each December. Any net loss
6reported that is in excess of this amount shall be subject to
7the tax imposed by Section 2 of this Law. For purposes of this
8Section, "net loss" means the number of gallons gained through
9temperature variations minus the number of gallons lost through
10temperature variations or evaporation for each of the
11respective 6-month periods.
12    In case of a sale of special fuel to someone other than a
13licensed distributor or licensed supplier for a use other than
14in motor vehicles, the supplier shall show in his return the
15amount of invoiced gallons sold and the name and address of the
16purchaser in addition to any other information the Department
17may require.
18    All special fuel sold or used for non-highway purposes must
19have a dye added in accordance with Section 4d of this Law.
20    All returns shall be made on forms prepared and furnished
21by the Department and shall contain such other information as
22the Department may reasonably require. The return must be
23accompanied by appropriate computer-generated magnetic media
24supporting schedule data in the format required by the
25Department, unless, as provided by rule, the Department grants
26an exception upon petition of a taxpayer.

 

 

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1    In case of a tax-free sale, as provided in Section 6a, of
2special fuel which the supplier is required by this Section to
3include in his return to the Department, the supplier in his
4return shall show: (1) If the sale of special fuel is made to
5the Federal Government or its instrumentalities; (2) if the
6sale of special fuel is made to a municipal corporation owning
7and operating a local transportation system for public service
8in this State, the name and address of such purchaser and the
9amount sold, as evidenced by official forms of exemption
10certificates properly executed and furnished by such
11purchaser; (3) if the sale of special fuel is made to a
12privately owned public utility owning and operating 2-axle
13vehicles designed and used for transporting more than 7
14passengers, which vehicles are used as common carriers in
15general transportation of passengers, are not devoted to any
16specialized purpose and are operated entirely within the
17territorial limits of a single municipality or of any group of
18contiguous municipalities or in a close radius thereof, and the
19operations of which are subject to the regulations of the
20Illinois Commerce Commission, then the name and address of such
21purchaser and the amount sold, as evidenced by official forms
22of exemption certificates properly executed and furnished by
23such purchaser; (4) if the product sold is special fuel and if
24the sale is made to a licensed supplier or to a licensed
25distributor under conditions which qualify the sale for tax
26exemption under Section 6a of this Act, the amount sold and the

 

 

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1name, address and license number of such purchaser; (5) if a
2sale of special fuel is made to a person where delivery is made
3outside of this State, the name and address of such purchaser
4and the point of delivery together with the date and amount of
5invoiced gallons delivered; and (6) if a sale of special fuel
6is made to someone other than a licensed distributor or a
7licensed supplier, for a use other than in motor vehicles, by
8making a specific notation thereof on the invoice or sales slip
9covering that sale and obtaining such supporting documentation
10as may be required by the Department.
11    All special fuel sold or used for non-highway purposes must
12have a dye added in accordance with Section 4d of this Law.
13    If any payment provided for in this Section exceeds the
14supplier's liabilities under this Act, as shown on an original
15return, the Department may authorize the supplier to credit
16such excess payment against liability subsequently to be
17remitted to the Department under this Act, in accordance with
18reasonable rules adopted by the Department. If the Department
19subsequently determines that all or any part of the credit
20taken was not actually due to the supplier, the supplier's
21discount shall be reduced by an amount equal to the difference
22between the discount as applied to the credit taken and that
23actually due, and that supplier shall be liable for penalties
24and interest on such difference.
25(Source: P.A. 96-1384, eff. 7-29-10.)
 

 

 

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1    (35 ILCS 505/13)  (from Ch. 120, par. 429)
2    Sec. 13. Refund of tax paid. Any person other than a
3distributor or supplier, who loses motor fuel through any cause
4or uses motor fuel (upon which he has paid the amount required
5to be collected under Section 2 of this Act) for any purpose
6other than operating a motor vehicle upon the public highways
7or waters, shall be reimbursed and repaid the amount so paid.
8    Any person who purchases motor fuel in Illinois and uses
9that motor fuel in another state and that other state imposes a
10tax on the use of such motor fuel shall be reimbursed and
11repaid the amount of Illinois tax paid under Section 2 of this
12Act on the motor fuel used in such other state. Reimbursement
13and repayment shall be made by the Department upon receipt of
14adequate proof of taxes directly paid to another state and the
15amount of motor fuel used in that state.
16    Claims based in whole or in part on taxes paid to another
17state shall include (i) a certified copy of the tax return
18filed with such other state by the claimant; (ii) a copy of
19either the cancelled check paying the tax due on such return,
20or a receipt acknowledging payment of the tax due on such tax
21return; and (iii) such other information as the Department may
22reasonably require. This paragraph shall not apply to taxes
23paid on returns filed under Section 13a.3 of this Act.
24    Any person who purchases motor fuel use tax decals as
25required by Section 13a.4 and pays an amount of fees for such
26decals that exceeds the amount due shall be reimbursed and

 

 

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1repaid the amount of the decal fees that are deemed by the
2department to be in excess of the amount due. Alternatively,
3any person who purchases motor fuel use tax decals as required
4by Section 13a.4 may credit any excess decal payment verified
5by the Department against amounts subsequently due for the
6purchase of additional decals, until such time as no excess
7payment remains.
8    Claims for such reimbursement must be made to the
9Department of Revenue, duly verified by the claimant (or by the
10claimant's legal representative if the claimant has died or
11become a person under legal disability), upon forms prescribed
12by the Department. The claim must state such facts relating to
13the purchase, importation, manufacture or production of the
14motor fuel by the claimant as the Department may deem
15necessary, and the time when, and the circumstances of its loss
16or the specific purpose for which it was used (as the case may
17be), together with such other information as the Department may
18reasonably require. No claim based upon idle time shall be
19allowed. Claims for reimbursement for overpayment of decal fees
20shall be made to the Department of Revenue, duly verified by
21the claimant (or by the claimant's legal representative if the
22claimant has died or become a person under legal disability),
23upon forms prescribed by the Department. The claim shall state
24facts relating to the overpayment of decal fees, together with
25such other information as the Department may reasonably
26require. Claims for reimbursement of overpayment of decal fees

 

 

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1paid on or after January 1, 2011 must be filed not later than
2one year after the date on which the fees were paid by the
3claimant. If it is determined that the Department should
4reimburse a claimant for overpayment of decal fees, the
5Department shall first apply the amount of such refund against
6any tax or penalty or interest due by the claimant under
7Section 13a of this Act.
8    Claims for full reimbursement for taxes paid on or before
9December 31, 1999 must be filed not later than one year after
10the date on which the tax was paid by the claimant. If,
11however, a claim for such reimbursement otherwise meeting the
12requirements of this Section is filed more than one year but
13less than 2 years after that date, the claimant shall be
14reimbursed at the rate of 80% of the amount to which he would
15have been entitled if his claim had been timely filed.
16    Claims for full reimbursement for taxes paid on or after
17January 1, 2000 must be filed not later than 2 years after the
18date on which the tax was paid by the claimant.
19    The Department may make such investigation of the
20correctness of the facts stated in such claims as it deems
21necessary. When the Department has approved any such claim, it
22shall pay to the claimant (or to the claimant's legal
23representative, as such if the claimant has died or become a
24person under legal disability) the reimbursement provided in
25this Section, out of any moneys appropriated to it for that
26purpose.

 

 

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1    Any distributor or supplier who has paid the tax imposed by
2Section 2 of this Act upon motor fuel lost or used by such
3distributor or supplier for any purpose other than operating a
4motor vehicle upon the public highways or waters may file a
5claim for credit or refund to recover the amount so paid. Such
6claims shall be filed on forms prescribed by the Department.
7Such claims shall be made to the Department, duly verified by
8the claimant (or by the claimant's legal representative if the
9claimant has died or become a person under legal disability),
10upon forms prescribed by the Department. The claim shall state
11such facts relating to the purchase, importation, manufacture
12or production of the motor fuel by the claimant as the
13Department may deem necessary and the time when the loss or
14nontaxable use occurred, and the circumstances of its loss or
15the specific purpose for which it was used (as the case may
16be), together with such other information as the Department may
17reasonably require. Claims must be filed not later than one
18year after the date on which the tax was paid by the claimant.
19    The Department may make such investigation of the
20correctness of the facts stated in such claims as it deems
21necessary. When the Department approves a claim, the Department
22shall issue a refund or credit memorandum as requested by the
23taxpayer, to the distributor or supplier who made the payment
24for which the refund or credit is being given or, if the
25distributor or supplier has died or become incompetent, to such
26distributor's or supplier's legal representative, as such. The

 

 

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1amount of such credit memorandum shall be credited against any
2tax due or to become due under this Act from the distributor or
3supplier who made the payment for which credit has been given.
4    Any credit or refund that is allowed under this Section
5shall bear interest at the rate and in the manner specified in
6the Uniform Penalty and Interest Act.
7    In case the distributor or supplier requests and the
8Department determines that the claimant is entitled to a
9refund, such refund shall be made only from such appropriation
10as may be available for that purpose. If it appears unlikely
11that the amount appropriated would permit everyone having a
12claim allowed during the period covered by such appropriation
13to elect to receive a cash refund, the Department, by rule or
14regulation, shall provide for the payment of refunds in
15hardship cases and shall define what types of cases qualify as
16hardship cases.
17    In any case in which there has been an erroneous refund of
18tax or fees payable under this Section, a notice of tax
19liability may be issued at any time within 3 years from the
20making of that refund, or within 5 years from the making of
21that refund if it appears that any part of the refund was
22induced by fraud or the misrepresentation of material fact. The
23amount of any proposed assessment set forth by the Department
24shall be limited to the amount of the erroneous refund.
25    If no tax is due and no proceeding is pending to determine
26whether such distributor or supplier is indebted to the

 

 

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1Department for tax, the credit memorandum so issued may be
2assigned and set over by the lawful holder thereof, subject to
3reasonable rules of the Department, to any other licensed
4distributor or supplier who is subject to this Act, and the
5amount thereof applied by the Department against any tax due or
6to become due under this Act from such assignee.
7    If the payment for which the distributor's or supplier's
8claim is filed is held in the protest fund of the State
9Treasury during the pendency of the claim for credit
10proceedings pursuant to the order of the court in accordance
11with Section 2a of the State Officers and Employees Money
12Disposition Act and if it is determined by the Department or by
13the final order of a reviewing court under the Administrative
14Review Law that the claimant is entitled to all or a part of
15the credit claimed, the claimant, instead of receiving a credit
16memorandum from the Department, shall receive a cash refund
17from the protest fund as provided for in Section 2a of the
18State Officers and Employees Money Disposition Act.
19    If any person ceases to be licensed as a distributor or
20supplier while still holding an unused credit memorandum issued
21under this Act, such person may, at his election (instead of
22assigning the credit memorandum to a licensed distributor or
23licensed supplier under this Act), surrender such unused credit
24memorandum to the Department and receive a refund of the amount
25to which such person is entitled.
26    For claims based upon taxes paid on or before December 31,

 

 

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12000, a claim based upon the use of undyed diesel fuel shall
2not be allowed except (i) if allowed under the following
3paragraph or (ii) for undyed diesel fuel used by a commercial
4vehicle, as that term is defined in Section 1-111.8 of the
5Illinois Vehicle Code, for any purpose other than operating the
6commercial vehicle upon the public highways and unlicensed
7commercial vehicles operating on private property. Claims
8shall be limited to commercial vehicles that are operated for
9both highway purposes and any purposes other than operating
10such vehicles upon the public highways.
11    For claims based upon taxes paid on or after January 1,
122000, a claim based upon the use of undyed diesel fuel shall
13not be allowed except (i) if allowed under the preceding
14paragraph or (ii) for claims for the following:
15        (1) Undyed diesel fuel used (i) in a manufacturing
16    process, as defined in Section 2-45 of the Retailers'
17    Occupation Tax Act, wherein the undyed diesel fuel becomes
18    a component part of a product or by-product, other than
19    fuel or motor fuel, when the use of dyed diesel fuel in
20    that manufacturing process results in a product that is
21    unsuitable for its intended use or (ii) for testing
22    machinery and equipment in a manufacturing process, as
23    defined in Section 2-45 of the Retailers' Occupation Tax
24    Act, wherein the testing takes place on private property.
25        (2) Undyed diesel fuel used by a manufacturer on
26    private property in the research and development, as

 

 

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1    defined in Section 1.29, of machinery or equipment intended
2    for manufacture.
3        (3) Undyed diesel fuel used by a single unit
4    self-propelled agricultural fertilizer implement, designed
5    for on and off road use, equipped with flotation tires and
6    specially adapted for the application of plant food
7    materials or agricultural chemicals.
8        (4) Undyed diesel fuel used by a commercial motor
9    vehicle for any purpose other than operating the commercial
10    motor vehicle upon the public highways. Claims shall be
11    limited to commercial motor vehicles that are operated for
12    both highway purposes and any purposes other than operating
13    such vehicles upon the public highways.
14        (5) Undyed diesel fuel used by a unit of local
15    government in its operation of an airport if the undyed
16    diesel fuel is used directly in airport operations on
17    airport property.
18        (6) Undyed diesel fuel used by refrigeration units that
19    are permanently mounted to a semitrailer, as defined in
20    Section 1.28 of this Law, wherein the refrigeration units
21    have a fuel supply system dedicated solely for the
22    operation of the refrigeration units.
23        (7) Undyed diesel fuel used by power take-off equipment
24    as defined in Section 1.27 of this Law.
25        (8) Beginning on the effective date of this amendatory
26    Act of the 94th General Assembly, undyed diesel fuel used

 

 

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1    by tugs and spotter equipment to shift vehicles or parcels
2    on both private and airport property. Any claim under this
3    item (8) may be made only by a claimant that owns tugs and
4    spotter equipment and operates that equipment on both
5    private and airport property. The aggregate of all credits
6    or refunds resulting from claims filed under this item (8)
7    by a claimant in any calendar year may not exceed $100,000.
8    A claim may not be made under this item (8) by the same
9    claimant more often than once each quarter. For the
10    purposes of this item (8), "tug" means a vehicle designed
11    for use on airport property that shifts custom-designed
12    containers of parcels from loading docks to aircraft, and
13    "spotter equipment" means a vehicle designed for use on
14    both private and airport property that shifts trailers
15    containing parcels between staging areas and loading
16    docks.
17    Any person who has paid the tax imposed by Section 2 of
18this Law upon undyed diesel fuel that is unintentionally mixed
19with dyed diesel fuel and who owns or controls the mixture of
20undyed diesel fuel and dyed diesel fuel may file a claim for
21refund to recover the amount paid. The amount of undyed diesel
22fuel unintentionally mixed must equal 500 gallons or more. Any
23claim for refund of unintentionally mixed undyed diesel fuel
24and dyed diesel fuel shall be supported by documentation
25showing the date and location of the unintentional mixing, the
26number of gallons involved, the disposition of the mixed diesel

 

 

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1fuel, and any other information that the Department may
2reasonably require. Any unintentional mixture of undyed diesel
3fuel and dyed diesel fuel shall be sold or used only for
4non-highway purposes.
5    The Department shall promulgate regulations establishing
6specific limits on the amount of undyed diesel fuel that may be
7claimed for refund.
8    For purposes of claims for refund, "loss" means the
9reduction of motor fuel resulting from fire, theft, spillage,
10spoilage, leakage, or any other provable cause, but does not
11include a reduction resulting from evaporation, or shrinkage
12due to temperature variations. In the case of losses due to
13fire or theft, the claimant must include fire department or
14police department reports and any other documentation that the
15Department may require.
16(Source: P.A. 96-1384, eff. 7-29-10.)
 
17    Section 50. The Gas Revenue Tax Act is amended by changing
18Sections 2a.2 and 3 as follows:
 
19    (35 ILCS 615/2a.2)  (from Ch. 120, par. 467.17a.2)
20    Sec. 2a.2. Annual return, collection and payment. - A
21return with respect to the tax imposed by Section 2a.1 shall be
22made by every person for any taxable period for which such
23person is liable for such tax. Such return shall be made on
24such forms as the Department shall prescribe and shall contain

 

 

HB5087- 75 -LRB100 19012 HLH 34266 b

1the following information:
2        1. Taxpayer's name;
3        2. Address of taxpayer's principal place of business,
4    and address of the principal place of business (if that is
5    a different address) from which the taxpayer engages in the
6    business of distributing, supplying, furnishing or selling
7    gas in this State;
8        3. The total proprietary capital and total long-term
9    debt as of the beginning and end of the taxable period as
10    set forth on the balance sheets included in the taxpayer's
11    annual report to the Illinois Commerce Commission for the
12    taxable period;
13        4. The taxpayer's base income allocable to Illinois
14    under Sections 301 and 304(a) of the "Illinois Income Tax
15    Act", for the period covered by the return;
16        5. The amount of tax due for the taxable period
17    (computed on the basis of the amounts set forth in Items 3
18    and 4); and
19        6. Such other reasonable information as may be required
20    by forms or regulations prescribed by the Department.
21    The returns prescribed by this Section shall be due and
22shall be filed with the Department not later than the 15th day
23of the third month following the close of the taxable period.
24The taxpayer making the return herein provided for shall, at
25the time of making such return, pay to the Department the
26remaining amount of tax herein imposed and due for the taxable

 

 

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1period. Each taxpayer shall make estimated quarterly payments
2on the 15th day of the third, sixth, ninth and twelfth months
3of each taxable period. Such estimated payments shall be 25% of
4the tax liability for the immediately preceding taxable period
5or the tax liability that would have been imposed in the
6immediately preceding taxable period if this amendatory Act of
71979 had been in effect. All moneys received by the Department
8under Sections 2a.1 and 2a.2 shall be paid into the Personal
9Property Tax Replacement Fund in the State Treasury.
10    If any payment provided for in this Section exceeds the
11taxpayer's liabilities under this Act, as shown on an original
12return, the Department may authorize the taxpayer to credit
13such excess payment against liability subsequently to be
14remitted to the Department under this Act, in accordance with
15reasonable rules adopted by the Department.
16(Source: P.A. 87-205.)
 
17    (35 ILCS 615/3)  (from Ch. 120, par. 467.18)
18    Sec. 3. Return of taxpayer; payment of tax. Except as
19provided in this Section, on or before the 15th day of each
20month, each taxpayer shall make a return to the Department for
21the preceding calendar month, stating:
22        1. His name;
23        2. The address of his principal place of business, and
24    the address of the principal place of business (if that is
25    a different address) from which he engages in the business

 

 

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1    of distributing, supplying, furnishing or selling gas in
2    this State;
3        3. The total number of therms for which payment was
4    received by him from customers during the preceding
5    calendar month and upon the basis of which the tax is
6    imposed;
7        4. Gross receipts which were received by him from
8    customers during the preceding calendar month from such
9    business, including budget plan and other customer-owned
10    amounts applied during such month in payment of charges
11    includible in gross receipts, and upon the basis of which
12    the tax is imposed;
13        5. Amount of tax (computed upon Items 3 and 4);
14        6. Such other reasonable information as the Department
15    may require.
16    In making such return the taxpayer may use any reasonable
17method to derive reportable "therms" and "gross receipts" from
18his billing and payment records.
19    Any taxpayer required to make payments under this Section
20may make the payments by electronic funds transfer. The
21Department shall adopt rules necessary to effectuate a program
22of electronic funds transfer.
23    If the taxpayer's average monthly tax liability to the
24Department does not exceed $100.00, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February and March of a given year

 

 

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1being due by April 30 of such year; with the return for April,
2May and June of a given year being due by July 31 of such year;
3with the return for July, August and September of a given year
4being due by October 31 of such year, and with the return for
5October, November and December of a given year being due by
6January 31 of the following year.
7    If the taxpayer's average monthly tax liability to the
8Department does not exceed $20.00, the Department may authorize
9his returns to be filed on an annual basis, with the return for
10a given year being due by January 31 of the following year.
11    Such quarter annual and annual returns, as to form and
12substance, shall be subject to the same requirements as monthly
13returns.
14    Notwithstanding any other provision in this Act concerning
15the time within which a taxpayer may file his return, in the
16case of any taxpayer who ceases to engage in a kind of business
17which makes him responsible for filing returns under this Act,
18such taxpayer shall file a final return under this Act with the
19Department not more than one month after discontinuing such
20business.
21    In making such return the taxpayer shall determine the
22value of any reportable consideration other than money received
23by him and shall include such value in his return. Such
24determination shall be subject to review and revision by the
25Department in the same manner as is provided in this Act for
26the correction of returns.

 

 

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1    Each taxpayer whose average monthly liability to the
2Department under this Act was $10,000 or more during the
3preceding calendar year, excluding the month of highest
4liability and the month of lowest liability in such calendar
5year, and who is not operated by a unit of local government,
6shall make estimated payments to the Department on or before
7the 7th, 15th, 22nd and last day of the month during which tax
8liability to the Department is incurred in an amount not less
9than the lower of either 22.5% of the taxpayer's actual tax
10liability for the month or 25% of the taxpayer's actual tax
11liability for the same calendar month of the preceding year.
12The amount of such quarter monthly payments shall be credited
13against the final tax liability of the taxpayer's return for
14that month. Any outstanding credit, approved by the Department,
15arising from the taxpayer's overpayment of its final tax
16liability for any month may be applied to reduce the amount of
17any subsequent quarter monthly payment or credited against the
18final tax liability of the taxpayer's return for any subsequent
19month. If any quarter monthly payment is not paid at the time
20or in the amount required by this Section, the taxpayer shall
21be liable for penalty and interest on the difference between
22the minimum amount due as a payment and the amount of such
23payment actually and timely paid, except insofar as the
24taxpayer has previously made payments for that month to the
25Department in excess of the minimum payments previously due.
26    If the Director finds that the information required for the

 

 

HB5087- 80 -LRB100 19012 HLH 34266 b

1making of an accurate return cannot reasonably be compiled by a
2taxpayer within 15 days after the close of the calendar month
3for which a return is to be made, he may grant an extension of
4time for the filing of such return for a period of not to
5exceed 31 calendar days. The granting of such an extension may
6be conditioned upon the deposit by the taxpayer with the
7Department of an amount of money not exceeding the amount
8estimated by the Director to be due with the return so
9extended. All such deposits, including any made before the
10effective date of this amendatory Act of 1975 with the
11Department, shall be credited against the taxpayer's
12liabilities under this Act. If any such deposit exceeds the
13taxpayer's present and probable future liabilities under this
14Act, the Department shall issue to the taxpayer a credit
15memorandum, which may be assigned by the taxpayer to a similar
16taxpayer under this Act, in accordance with reasonable rules
17and regulations to be prescribed by the Department.
18    The taxpayer making the return provided for in this Section
19shall, at the time of making such return, pay to the Department
20the amount of tax imposed by this Act. All moneys received by
21the Department under this Act shall be paid into the General
22Revenue Fund in the State Treasury, except as otherwise
23provided.
24    If any payment provided for in this Section exceeds the
25taxpayer's liabilities under this Act, as shown on an original
26return, the Department may authorize the taxpayer to credit

 

 

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1such excess payment against liability subsequently to be
2remitted to the Department under this Act, in accordance with
3reasonable rules adopted by the Department.
4(Source: P.A. 90-16, eff. 6-16-97.)
 
5    Section 55. The Public Utilities Revenue Act is amended by
6changing Section 2a.2 as follows:
 
7    (35 ILCS 620/2a.2)  (from Ch. 120, par. 469a.2)
8    Sec. 2a.2. Annual return, collection and payment. A return
9with respect to the tax imposed by Section 2a.1 shall be made
10by every person for any taxable period for which such person is
11liable for such tax. Such return shall be made on such forms as
12the Department shall prescribe and shall contain the following
13information:
14        1. Taxpayer's name;
15        2. Address of taxpayer's principal place of business,
16    and address of the principal place of business (if that is
17    a different address) from which the taxpayer engages in the
18    business of distributing electricity in this State;
19        3. The total equity, in the case of electric
20    cooperatives, in the annual reports filed with the Rural
21    Utilities Service for the taxable period;
22        3a. The total kilowatt-hours of electricity
23    distributed by a taxpayer, other than an electric
24    cooperative, in this State for the taxable period covered

 

 

HB5087- 82 -LRB100 19012 HLH 34266 b

1    by the return;
2        4. The amount of tax due for the taxable period
3    (computed on the basis of the amounts set forth in Items 3
4    and 3a); and
5        5. Such other reasonable information as may be required
6    by forms or regulations prescribed by the Department.
7    The returns prescribed by this Section shall be due and
8shall be filed with the Department not later than the 15th day
9of the third month following the close of the taxable period.
10The taxpayer making the return herein provided for shall, at
11the time of making such return, pay to the Department the
12remaining amount of tax herein imposed and due for the taxable
13period. Each taxpayer shall make estimated quarterly payments
14on the 15th day of the third, sixth, ninth and twelfth months
15of each taxable period. Such estimated payments shall be 25% of
16the tax liability for the immediately preceding taxable period
17or the tax liability that would have been imposed in the
18immediately preceding taxable period if this amendatory Act of
191979 had been in effect. All moneys received by the Department
20under Sections 2a.1 and 2a.2 shall be paid into the Personal
21Property Tax Replacement Fund in the State Treasury.
22    If any payment provided for in this Section exceeds the
23taxpayer's liabilities under this Act, as shown on an original
24return, the taxpayer may credit such excess payment against
25liability subsequently to be remitted to the Department under
26this Act, in accordance with reasonable rules adopted by the

 

 

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1Department.
2(Source: P.A. 90-561, eff. 1-1-98.)
 
3    Section 60. The Telecommunications Excise Tax Act is
4amended by changing Section 6 as follows:
 
5    (35 ILCS 630/6)  (from Ch. 120, par. 2006)
6    Sec. 6. Returns; payments. Except as provided hereinafter
7in this Section, on or before the last day of each month, each
8retailer maintaining a place of business in this State shall
9make a return to the Department for the preceding calendar
10month, stating:
11        1. His name;
12        2. The address of his principal place of business, or
13    the address of the principal place of business (if that is
14    a different address) from which he engages in the business
15    of transmitting telecommunications;
16        3. Total amount of gross charges billed by him during
17    the preceding calendar month for providing
18    telecommunications during such calendar month;
19        4. Total amount received by him during the preceding
20    calendar month on credit extended;
21        5. Deductions allowed by law;
22        6. Gross charges which were billed by him during the
23    preceding calendar month and upon the basis of which the
24    tax is imposed;

 

 

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1        7. Amount of tax (computed upon Item 6);
2        8. Such other reasonable information as the Department
3    may require.
4    Any taxpayer required to make payments under this Section
5may make the payments by electronic funds transfer. The
6Department shall adopt rules necessary to effectuate a program
7of electronic funds transfer. Any taxpayer who has average
8monthly tax billings due to the Department under this Act and
9the Simplified Municipal Telecommunications Tax Act that
10exceed $1,000 shall make all payments by electronic funds
11transfer as required by rules of the Department and shall file
12the return required by this Section by electronic means as
13required by rules of the Department.
14    If the retailer's average monthly tax billings due to the
15Department under this Act and the Simplified Municipal
16Telecommunications Tax Act do not exceed $1,000, the Department
17may authorize his returns to be filed on a quarter annual
18basis, with the return for January, February and March of a
19given year being due by April 30 of such year; with the return
20for April, May and June of a given year being due by July 31st
21of such year; with the return for July, August and September of
22a given year being due by October 31st of such year; and with
23the return of October, November and December of a given year
24being due by January 31st of the following year.
25    If the retailer is otherwise required to file a monthly or
26quarterly return and if the retailer's average monthly tax

 

 

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1billings due to the Department under this Act and the
2Simplified Municipal Telecommunications Tax Act do not exceed
3$400, the Department may authorize his or her return to be
4filed on an annual basis, with the return for a given year
5being due by January 31st of the following year.
6    Notwithstanding any other provision of this Article
7containing the time within which a retailer may file his
8return, in the case of any retailer who ceases to engage in a
9kind of business which makes him responsible for filing returns
10under this Article, such retailer shall file a final return
11under this Article with the Department not more than one month
12after discontinuing such business.
13    In making such return, the retailer shall determine the
14value of any consideration other than money received by him and
15he shall include such value in his return. Such determination
16shall be subject to review and revision by the Department in
17the manner hereinafter provided for the correction of returns.
18    Each retailer whose average monthly liability to the
19Department under this Article and the Simplified Municipal
20Telecommunications Tax Act was $25,000 or more during the
21preceding calendar year, excluding the month of highest
22liability and the month of lowest liability in such calendar
23year, and who is not operated by a unit of local government,
24shall make estimated payments to the Department on or before
25the 7th, 15th, 22nd and last day of the month during which tax
26collection liability to the Department is incurred in an amount

 

 

HB5087- 86 -LRB100 19012 HLH 34266 b

1not less than the lower of either 22.5% of the retailer's
2actual tax collections for the month or 25% of the retailer's
3actual tax collections for the same calendar month of the
4preceding year. The amount of such quarter monthly payments
5shall be credited against the final liability of the retailer's
6return for that month. Any outstanding credit, approved by the
7Department, arising from the retailer's overpayment of its
8final liability for any month may be applied to reduce the
9amount of any subsequent quarter monthly payment or credited
10against the final liability of the retailer's return for any
11subsequent month. If any quarter monthly payment is not paid at
12the time or in the amount required by this Section, the
13retailer shall be liable for penalty and interest on the
14difference between the minimum amount due as a payment and the
15amount of such payment actually and timely paid, except insofar
16as the retailer has previously made payments for that month to
17the Department in excess of the minimum payments previously
18due.
19    The retailer making the return herein provided for shall,
20at the time of making such return, pay to the Department the
21amount of tax herein imposed, less a discount of 1% which is
22allowed to reimburse the retailer for the expenses incurred in
23keeping records, billing the customer, preparing and filing
24returns, remitting the tax, and supplying data to the
25Department upon request. No discount may be claimed by a
26retailer on returns not timely filed and for taxes not timely

 

 

HB5087- 87 -LRB100 19012 HLH 34266 b

1remitted.
2    If any payment provided for in this Section exceeds the
3retailer's liabilities under this Act, as shown on an original
4return, the Department may authorize the retailer to credit
5such excess payment against liability subsequently to be
6remitted to the Department under this Act, in accordance with
7reasonable rules adopted by the Department. If the Department
8subsequently determines that all or any part of the credit
9taken was not actually due to the retailer, the retailer's
10discount shall be reduced by an amount equal to the difference
11between the discount as applied to the credit taken and that
12actually due, and that retailer shall be liable for penalties
13and interest on such difference.
14    On and after the effective date of this Article of 1985, of
15the moneys received by the Department of Revenue pursuant to
16this Article, other than moneys received pursuant to the
17additional taxes imposed by Public Act 90-548:
18        (1) $1,000,000 shall be paid each month into the Common
19    School Fund;
20        (2) beginning on the first day of the first calendar
21    month to occur on or after the effective date of this
22    amendatory Act of the 98th General Assembly, an amount
23    equal to 1/12 of 5% of the cash receipts collected during
24    the preceding fiscal year by the Audit Bureau of the
25    Department from the tax under this Act and the Simplified
26    Municipal Telecommunications Tax Act shall be paid each

 

 

HB5087- 88 -LRB100 19012 HLH 34266 b

1    month into the Tax Compliance and Administration Fund;
2    those moneys shall be used, subject to appropriation, to
3    fund additional auditors and compliance personnel at the
4    Department of Revenue; and
5        (3) the remainder shall be deposited into the General
6    Revenue Fund.
7    On and after February 1, 1998, however, of the moneys
8received by the Department of Revenue pursuant to the
9additional taxes imposed by Public Act 90-548, one-half shall
10be deposited into the School Infrastructure Fund and one-half
11shall be deposited into the Common School Fund. On and after
12the effective date of this amendatory Act of the 91st General
13Assembly, if in any fiscal year the total of the moneys
14deposited into the School Infrastructure Fund under this Act is
15less than the total of the moneys deposited into that Fund from
16the additional taxes imposed by Public Act 90-548 during fiscal
17year 1999, then, as soon as possible after the close of the
18fiscal year, the Comptroller shall order transferred and the
19Treasurer shall transfer from the General Revenue Fund to the
20School Infrastructure Fund an amount equal to the difference
21between the fiscal year total deposits and the total amount
22deposited into the Fund in fiscal year 1999.
23(Source: P.A. 98-1098, eff. 8-26-14.)
 
24    Section 65. The Electricity Excise Tax Law is amended by
25changing Sections 2-9 and 2-11 as follows:
 

 

 

HB5087- 89 -LRB100 19012 HLH 34266 b

1    (35 ILCS 640/2-9)
2    Sec. 2-9. Return and payment of tax by delivering supplier.
3Each delivering supplier who is required or authorized to
4collect the tax imposed by this Law shall make a return to the
5Department on or before the 15th day of each month for the
6preceding calendar month stating the following:
7        (1) The delivering supplier's name.
8        (2) The address of the delivering supplier's principal
9    place of business and the address of the principal place of
10    business (if that is a different address) from which the
11    delivering supplier engaged in the business of delivering
12    electricity in this State.
13        (3) The total number of kilowatt-hours which the
14    supplier delivered to or for purchasers during the
15    preceding calendar month and upon the basis of which the
16    tax is imposed.
17        (4) Amount of tax, computed upon Item (3) at the rates
18    stated in Section 2-4.
19        (5) An adjustment for uncollectible amounts of tax in
20    respect of prior period kilowatt-hour deliveries,
21    determined in accordance with rules and regulations
22    promulgated by the Department.
23        (5.5) The amount of credits to which the taxpayer is
24    entitled on account of purchases made under Section 8-403.1
25    of the Public Utilities Act.

 

 

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1        (6) Such other information as the Department
2    reasonably may require.
3    In making such return the delivering supplier may use any
4reasonable method to derive reportable "kilowatt-hours" from
5the delivering supplier's records.
6    If the average monthly tax liability to the Department of
7the delivering supplier does not exceed $2,500, the Department
8may authorize the delivering supplier's returns to be filed on
9a quarter-annual basis, with the return for January, February
10and March of a given year being due by April 30 of such year;
11with the return for April, May and June of a given year being
12due by July 31 of such year; with the return for July, August
13and September of a given year being due by October 31 of such
14year; and with the return for October, November and December of
15a given year being due by January 31 of the following year.
16    If the average monthly tax liability to the Department of
17the delivering supplier does not exceed $1,000, the Department
18may authorize the delivering supplier's returns to be filed on
19an annual basis, with the return for a given year being due by
20January 31 of the following year.
21    Such quarter-annual and annual returns, as to form and
22substance, shall be subject to the same requirements as monthly
23returns.
24    Notwithstanding any other provision in this Law concerning
25the time within which a delivering supplier may file a return,
26any such delivering supplier who ceases to engage in a kind of

 

 

HB5087- 91 -LRB100 19012 HLH 34266 b

1business which makes the person responsible for filing returns
2under this Law shall file a final return under this Law with
3the Department not more than one month after discontinuing such
4business.
5    Each delivering supplier whose average monthly liability
6to the Department under this Law was $10,000 or more during the
7preceding calendar year, excluding the month of highest
8liability and the month of lowest liability in such calendar
9year, and who is not operated by a unit of local government,
10shall make estimated payments to the Department on or before
11the 7th, 15th, 22nd and last day of the month during which tax
12liability to the Department is incurred in an amount not less
13than the lower of either 22.5% of such delivering supplier's
14actual tax liability for the month or 25% of such delivering
15supplier's actual tax liability for the same calendar month of
16the preceding year. The amount of such quarter-monthly payments
17shall be credited against the final tax liability of such
18delivering supplier's return for that month. An outstanding
19credit approved by the Department or a credit memorandum issued
20by the Department arising from such delivering supplier's
21overpayment of his or her final tax liability for any month may
22be applied to reduce the amount of any subsequent
23quarter-monthly payment or credited against the final tax
24liability of such delivering supplier's return for any
25subsequent month. If any quarter-monthly payment is not paid at
26the time or in the amount required by this Section, such

 

 

HB5087- 92 -LRB100 19012 HLH 34266 b

1delivering supplier shall be liable for penalty and interest on
2the difference between the minimum amount due as a payment and
3the amount of such payment actually and timely paid, except
4insofar as such delivering supplier has previously made
5payments for that month to the Department in excess of the
6minimum payments previously due.
7    If the Director finds that the information required for the
8making of an accurate return cannot reasonably be compiled by
9such delivering supplier within 15 days after the close of the
10calendar month for which a return is to be made, the Director
11may grant an extension of time for the filing of such return
12for a period not to exceed 31 calendar days. The granting of
13such an extension may be conditioned upon the deposit by such
14delivering supplier with the Department of an amount of money
15not exceeding the amount estimated by the Director to be due
16with the return so extended. All such deposits shall be
17credited against such delivering supplier's liabilities under
18this Law. If the deposit exceeds such delivering supplier's
19present and probable future liabilities under this Law, the
20Department shall issue to such delivering supplier a credit
21memorandum, which may be assigned by such delivering supplier
22to a similar person under this Law, in accordance with
23reasonable rules and regulations to be prescribed by the
24Department.
25    The delivering supplier making the return provided for in
26this Section shall, at the time of making such return, pay to

 

 

HB5087- 93 -LRB100 19012 HLH 34266 b

1the Department the amount of tax imposed by this Law.
2    Until October 1, 2002, a delivering supplier who has an
3average monthly tax liability of $10,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. The term "average monthly tax liability" shall
6be the sum of the delivering supplier's liabilities under this
7Law for the immediately preceding calendar year divided by 12.
8Beginning on October 1, 2002, a taxpayer who has a tax
9liability in the amount set forth in subsection (b) of Section
102505-210 of the Department of Revenue Law shall make all
11payments required by rules of the Department by electronic
12funds transfer. Any delivering supplier not required to make
13payments by electronic funds transfer may make payments by
14electronic funds transfer with the permission of the
15Department. All delivering suppliers required to make payments
16by electronic funds transfer and any delivering suppliers
17authorized to voluntarily make payments by electronic funds
18transfer shall make those payments in the manner authorized by
19the Department.
20    If any payment provided for in this Section exceeds the
21delivering supplier's liabilities under this Act, as shown on
22an original return, the Department may authorize the delivering
23supplier to credit such excess payment against liability
24subsequently to be remitted to the Department under this Act,
25in accordance with reasonable rules adopted by the Department.
26    Through June 30, 2004, each month the Department shall pay

 

 

HB5087- 94 -LRB100 19012 HLH 34266 b

1into the Public Utility Fund in the State treasury an amount
2determined by the Director to be equal to 3.0% of the funds
3received by the Department pursuant to this Section. Through
4June 30, 2004, the remainder of all moneys received by the
5Department under this Section shall be paid into the General
6Revenue Fund in the State treasury. Beginning on July 1, 2004,
7of the 3% of the funds received pursuant to this Section, each
8month the Department shall pay $416,667 into the General
9Revenue Fund and the balance shall be paid into the Public
10Utility Fund in the State treasury.
11(Source: P.A. 92-492, eff. 1-1-02; 93-839, eff. 7-30-04.)
 
12    (35 ILCS 640/2-11)
13    Sec. 2-11. Direct return and payment by self-assessing
14purchaser. When electricity is used or consumed by a
15self-assessing purchaser subject to the tax imposed by this Law
16who did not pay the tax to a delivering supplier maintaining a
17place of business within this State and required or authorized
18to collect the tax, that self-assessing purchaser shall, on or
19before the 15th day of each month, make a return to the
20Department for the preceding calendar month, stating all of the
21following:
22        (1) The self-assessing purchaser's name and principal
23    address.
24        (2) The aggregate purchase price paid by the
25    self-assessing purchaser for the distribution, supply,

 

 

HB5087- 95 -LRB100 19012 HLH 34266 b

1    furnishing, sale, transmission and delivery of such
2    electricity to or for the purchaser during the preceding
3    calendar month, including budget plan and other
4    purchaser-owned amounts applied during such month in
5    payment of charges includible in the purchase price, and
6    upon the basis of which the tax is imposed.
7        (3) Amount of tax, computed upon item (2) at the rate
8    stated in Section 2-4.
9        (4) Such other information as the Department
10    reasonably may require.
11    In making such return the self-assessing purchaser may use
12any reasonable method to derive reportable "purchase price"
13from the self-assessing purchaser's records.
14    If the average monthly tax liability of the self-assessing
15purchaser to the Department does not exceed $2,500, the
16Department may authorize the self-assessing purchaser's
17returns to be filed on a quarter-annual basis, with the return
18for January, February and March of a given year being due by
19April 30 of such year; with the return for April, May and June
20of a given year being due by July 31 of such year; with the
21return for July, August, and September of a given year being
22due by October 31 of such year; and with the return for
23October, November and December of a given year being due by
24January 31 of the following year.
25    If the average monthly tax liability of the self-assessing
26purchaser to the Department does not exceed $1,000, the

 

 

HB5087- 96 -LRB100 19012 HLH 34266 b

1Department may authorize the self-assessing purchaser's
2returns to be filed on an annual basis, with the return for a
3given year being due by January 31 of the following year.
4    Such quarter-annual and annual returns, as to form and
5substance, shall be subject to the same requirements as monthly
6returns.
7    Notwithstanding any other provision in this Law concerning
8the time within which a self-assessing purchaser may file a
9return, any such self-assessing purchaser who ceases to be
10responsible for filing returns under this Law shall file a
11final return under this Law with the Department not more than
12one month thereafter.
13    Each self-assessing purchaser whose average monthly
14liability to the Department pursuant to this Section was
15$10,000 or more during the preceding calendar year, excluding
16the month of highest liability and the month of lowest
17liability during such calendar year, and which is not operated
18by a unit of local government, shall make estimated payments to
19the Department on or before the 7th, 15th, 22nd and last day of
20the month during which tax liability to the Department is
21incurred in an amount not less than the lower of either 22.5%
22of such self-assessing purchaser's actual tax liability for the
23month or 25% of such self-assessing purchaser's actual tax
24liability for the same calendar month of the preceding year.
25The amount of such quarter-monthly payments shall be credited
26against the final tax liability of the self-assessing

 

 

HB5087- 97 -LRB100 19012 HLH 34266 b

1purchaser's return for that month. An outstanding credit
2approved by the Department or a credit memorandum issued by the
3Department arising from the self-assessing purchaser's
4overpayment of the self-assessing purchaser's final tax
5liability for any month may be applied to reduce the amount of
6any subsequent quarter-monthly payment or credited against the
7final tax liability of such self-assessing purchaser's return
8for any subsequent month. If any quarter-monthly payment is not
9paid at the time or in the amount required by this Section,
10such person shall be liable for penalty and interest on the
11difference between the minimum amount due as a payment and the
12amount of such payment actually and timely paid, except insofar
13as such person has previously made payments for that month to
14the Department in excess of the minimum payments previously
15due.
16    If the Director finds that the information required for the
17making of an accurate return cannot reasonably be compiled by a
18self-assessing purchaser within 15 days after the close of the
19calendar month for which a return is to be made, the Director
20may grant an extension of time for the filing of such return
21for a period of not to exceed 31 calendar days. The granting of
22such an extension may be conditioned upon the deposit by such
23self-assessing purchaser with the Department of an amount of
24money not exceeding the amount estimated by the Director to be
25due with the return so extended. All such deposits shall be
26credited against such self-assessing purchaser's liabilities

 

 

HB5087- 98 -LRB100 19012 HLH 34266 b

1under this Law. If the deposit exceeds such self-assessing
2purchaser's present and probable future liabilities under this
3Law, the Department shall issue to such self-assessing
4purchaser a credit memorandum, which may be assigned by such
5self-assessing purchaser to a similar person under this Law, in
6accordance with reasonable rules and regulations to be
7prescribed by the Department.
8    The self-assessing purchaser making the return provided
9for in this Section shall, at the time of making such return,
10pay to the Department the amount of tax imposed by this Law.
11    Until October 1, 2002, a self-assessing purchaser who has
12an average monthly tax liability of $10,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. The term "average monthly tax liability" shall
15be the sum of the self-assessing purchaser's liabilities under
16this Law for the immediately preceding calendar year divided by
1712. Beginning on October 1, 2002, a taxpayer who has a tax
18liability in the amount set forth in subsection (b) of Section
192505-210 of the Department of Revenue Law shall make all
20payments required by rules of the Department by electronic
21funds transfer. Any self-assessing purchaser not required to
22make payments by electronic funds transfer may make payments by
23electronic funds transfer with the permission of the
24Department. All self-assessing purchasers required to make
25payments by electronic funds transfer and any self-assessing
26purchasers authorized to voluntarily make payments by

 

 

HB5087- 99 -LRB100 19012 HLH 34266 b

1electronic funds transfer shall make those payments in the
2manner authorized by the Department.
3    If any payment provided for in this Section exceeds the
4self-assessing purchaser's liabilities under this Act, as
5shown on an original return, the Department may authorize the
6self-assessing purchaser to credit such excess payment against
7liability subsequently to be remitted to the Department under
8this Act, in accordance with reasonable rules adopted by the
9Department.
10    Through June 30, 2004, each month the Department shall pay
11into the Public Utility Fund in the State treasury an amount
12determined by the Director to be equal to 3.0% of the funds
13received by the Department pursuant to this Section. Through
14June 30, 2004, the remainder of all moneys received by the
15Department under this Section shall be paid into the General
16Revenue Fund in the State treasury. Beginning on July 1, 2004,
17of the 3% of the funds received pursuant to this Section, each
18month the Department shall pay $416,667 into the General
19Revenue Fund and the balance shall be paid into the Public
20Utility Fund in the State treasury.
21(Source: P.A. 92-492, eff. 1-1-02; 93-839, eff. 7-30-04.)
 
22    Section 70. The Illinois Pull Tabs and Jar Games Act is
23amended by changing Section 5 as follows:
 
24    (230 ILCS 20/5)  (from Ch. 120, par. 1055)

 

 

HB5087- 100 -LRB100 19012 HLH 34266 b

1    Sec. 5. Payments; returns. There shall be paid to the
2Department of Revenue 5% of the gross proceeds of any pull tabs
3and jar games conducted under this Act. Such payments shall be
4made 4 times per year, between the first and the 20th day of
5April, July, October and January. Accompanying each payment
6shall be a return, on forms prescribed by the Department of
7Revenue. Failure to submit either the payment or the return
8within the specified time shall result in suspension or
9revocation of the license. Tax returns filed pursuant to this
10Act shall not be confidential and shall be available for public
11inspection. All payments made to the Department of Revenue
12under this Act shall be deposited as follows:
13        (a) 50% shall be deposited in the Common School Fund;
14    and
15        (b) 50% shall be deposited in the Illinois Gaming Law
16    Enforcement Fund. Of the monies deposited in the Illinois
17    Gaming Law Enforcement Fund under this Section, the General
18    Assembly shall appropriate two-thirds to the Department of
19    Revenue, Department of State Police and the Office of the
20    Attorney General for State law enforcement purposes, and
21    one-third shall be appropriated to the Department of
22    Revenue for the purpose of distribution in the form of
23    grants to counties or municipalities for law enforcement
24    purposes. The amounts of grants to counties or
25    municipalities shall bear the same ratio as the number of
26    licenses issued in counties or municipalities bears to the

 

 

HB5087- 101 -LRB100 19012 HLH 34266 b

1    total number of licenses issued in the State. In computing
2    the number of licenses issued in a county, licenses issued
3    for locations within a municipality's boundaries shall be
4    excluded.
5    The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
65g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the
7Retailers' Occupation Tax Act, and Section 3-7 of the Uniform
8Penalty and Interest Act, which are not inconsistent with this
9Act shall apply, as far as practicable, to the subject matter
10of this Act to the same extent as if such provisions were
11included in this Act. For the purposes of this Act, references
12in such incorporated Sections of the Retailers' Occupation Tax
13Act to retailers, sellers or persons engaged in the business of
14selling tangible personal property means persons engaged in
15conducting pull tabs and jar games and references in such
16incorporated Sections of the Retailers' Occupation Tax Act to
17sales of tangible personal property mean the conducting of pull
18tabs and jar games and the making of charges for participating
19in such drawings.
20    If any payment provided for in this Section exceeds the
21taxpayer's liabilities under this Act, as shown on an original
22return, the taxpayer may credit such excess payment against
23liability subsequently to be remitted to the Department under
24this Act, in accordance with reasonable rules adopted by the
25Department.
26(Source: P.A. 95-228, eff. 8-16-07.)
 

 

 

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1    Section 75. The Bingo License and Tax Act is amended by
2changing Section 3 as follows:
 
3    (230 ILCS 25/3)  (from Ch. 120, par. 1103)
4    Sec. 3. Payments; returns. There shall be paid to the
5Department of Revenue, 5% of the gross proceeds of any game of
6bingo conducted under the provision of this Act. Such payments
7shall be made 4 times per year, between the first and the 20th
8day of April, July, October and January. Accompanying each
9payment shall be a return, on forms prescribed by the
10Department of Revenue. Failure to submit either the payment or
11the return within the specified time may result in suspension
12or revocation of the license. Tax returns filed pursuant to
13this Act shall not be confidential and shall be available for
14public inspection.
15    If any payment provided for in this Section exceeds the
16taxpayer's liabilities under this Act, as shown on an original
17return, the taxpayer may credit such excess payment against
18liability subsequently to be remitted to the Department under
19this Act, in accordance with reasonable rules adopted by the
20Department.
21    All payments made to the Department of Revenue under this
22Section shall be deposited as follows:
23        (1) 50% shall be deposited in the Mental Health Fund;
24    and

 

 

HB5087- 103 -LRB100 19012 HLH 34266 b

1        (2) 50% shall be deposited in the Common School Fund.
2     The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
35g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers'
4Occupation Tax Act and Section 3-7 of the Uniform Penalty and
5Interest Act, which are not inconsistent with this Act, shall
6apply, as far as practicable, to the subject matter of this Act
7to the same extent as if such provisions were included in this
8Act. For the purposes of this Act, references in such
9incorporated Sections of the Retailers' Occupation Tax Act to
10retailers, sellers or persons engaged in the business of
11selling tangible personal property means persons engaged in
12conducting bingo games, and references in such incorporated
13Sections of the Retailers' Occupation Tax Act to sales of
14tangible personal property mean the conducting of bingo games
15and the making of charges for playing such games.
16(Source: P.A. 95-228, eff. 8-16-07.)
 
17    Section 80. The Charitable Games Act is amended by changing
18Section 9 as follows:
 
19    (230 ILCS 30/9)  (from Ch. 120, par. 1129)
20    Sec. 9. Payments; returns. There shall be paid to the
21Department of Revenue, 5% of the net proceeds of charitable
22games conducted under the provisions of this Act. Such payments
23shall be made within 30 days after the completion of the games.
24Accompanying each payment shall be a return, on forms

 

 

HB5087- 104 -LRB100 19012 HLH 34266 b

1prescribed by the Department of Revenue. Failure to submit
2either the payment or the return within the specified time may
3result in suspension or revocation of the license. Tax returns
4filed pursuant to this Act shall not be confidential and shall
5be available for public inspection.
6     The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
75g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers'
8Occupation Tax Act, and Section 3-7 of the Uniform Penalty and
9Interest Act, which are not inconsistent with this Act shall
10apply, as far as practicable, to the subject matter of this Act
11to the same extent as if such provisions were included in this
12Act. For the purposes of this Act, references in such
13incorporated Sections of the Retailers' Occupation Tax Act to
14retailers, sellers or persons engaged in the business of
15selling tangible personal property means persons engaged in
16conducting charitable games, and references in such
17incorporated Sections of the Retailers' Occupation Tax Act to
18sales of tangible personal property mean the conducting of
19charitable games and the making of charges for playing such
20games.
21    If any payment provided for in this Section exceeds the
22taxpayer's liabilities under this Act, as shown on an original
23return, the taxpayer may credit such excess payment against
24liability subsequently to be remitted to the Department under
25this Act, in accordance with reasonable rules adopted by the
26Department.

 

 

HB5087- 105 -LRB100 19012 HLH 34266 b

1    All payments made to the Department of Revenue under this
2Section shall be deposited into the Illinois Gaming Law
3Enforcement Fund of the State Treasury.
4(Source: P.A. 98-377, eff. 1-1-14.)
 
5    Section 85. The Liquor Control Act of 1934 is amended by
6changing Section 8-2 as follows:
 
7    (235 ILCS 5/8-2)  (from Ch. 43, par. 159)
8    Sec. 8-2. Payments; reports. It is the duty of each
9manufacturer with respect to alcoholic liquor produced or
10imported by such manufacturer, or purchased tax-free by such
11manufacturer from another manufacturer or importing
12distributor, and of each importing distributor as to alcoholic
13liquor purchased by such importing distributor from foreign
14importers or from anyone from any point in the United States
15outside of this State or purchased tax-free from another
16manufacturer or importing distributor, to pay the tax imposed
17by Section 8-1 to the Department of Revenue on or before the
1815th day of the calendar month following the calendar month in
19which such alcoholic liquor is sold or used by such
20manufacturer or by such importing distributor other than in an
21authorized tax-free manner or to pay that tax electronically as
22provided in this Section.
23    Each manufacturer and each importing distributor shall
24make payment under one of the following methods: (1) on or

 

 

HB5087- 106 -LRB100 19012 HLH 34266 b

1before the 15th day of each calendar month, file in person or
2by United States first-class mail, postage pre-paid, with the
3Department of Revenue, on forms prescribed and furnished by the
4Department, a report in writing in such form as may be required
5by the Department in order to compute, and assure the accuracy
6of, the tax due on all taxable sales and uses of alcoholic
7liquor occurring during the preceding month. Payment of the tax
8in the amount disclosed by the report shall accompany the
9report or, (2) on or before the 15th day of each calendar
10month, electronically file with the Department of Revenue, on
11forms prescribed and furnished by the Department, an electronic
12report in such form as may be required by the Department in
13order to compute, and assure the accuracy of, the tax due on
14all taxable sales and uses of alcoholic liquor occurring during
15the preceding month. An electronic payment of the tax in the
16amount disclosed by the report shall accompany the report. A
17manufacturer or distributor who files an electronic report and
18electronically pays the tax imposed pursuant to Section 8-1 to
19the Department of Revenue on or before the 15th day of the
20calendar month following the calendar month in which such
21alcoholic liquor is sold or used by that manufacturer or
22importing distributor other than in an authorized tax-free
23manner shall pay to the Department the amount of the tax
24imposed pursuant to Section 8-1, less a discount which is
25allowed to reimburse the manufacturer or importing distributor
26for the expenses incurred in keeping and maintaining records,

 

 

HB5087- 107 -LRB100 19012 HLH 34266 b

1preparing and filing the electronic returns, remitting the tax,
2and supplying data to the Department upon request.
3    The discount shall be in an amount as follows:
4        (1) For original returns due on or after January 1,
5    2003 through September 30, 2003, the discount shall be
6    1.75% or $1,250 per return, whichever is less;
7        (2) For original returns due on or after October 1,
8    2003 through September 30, 2004, the discount shall be 2%
9    or $3,000 per return, whichever is less; and
10        (3) For original returns due on or after October 1,
11    2004, the discount shall be 2% or $2,000 per return,
12    whichever is less.
13    The Department may, if it deems it necessary in order to
14insure the payment of the tax imposed by this Article, require
15returns to be made more frequently than and covering periods of
16less than a month. Such return shall contain such further
17information as the Department may reasonably require.
18    It shall be presumed that all alcoholic liquors acquired or
19made by any importing distributor or manufacturer have been
20sold or used by him in this State and are the basis for the tax
21imposed by this Article unless proven, to the satisfaction of
22the Department, that such alcoholic liquors are (1) still in
23the possession of such importing distributor or manufacturer,
24or (2) prior to the termination of possession have been lost by
25theft or through unintentional destruction, or (3) that such
26alcoholic liquors are otherwise exempt from taxation under this

 

 

HB5087- 108 -LRB100 19012 HLH 34266 b

1Act.
2    If any payment provided for in this Section exceeds the
3manufacturer's or importing distributor's liabilities under
4this Act, as shown on an original report, the manufacturer or
5importing distributor may credit such excess payment against
6liability subsequently to be remitted to the Department under
7this Act, in accordance with reasonable rules adopted by the
8Department. If the Department subsequently determines that all
9or any part of the credit taken was not actually due to the
10manufacturer or importing distributor, the manufacturer's or
11importing distributor's discount shall be reduced by an amount
12equal to the difference between the discount as applied to the
13credit taken and that actually due, and the manufacturer or
14importing distributor shall be liable for penalties and
15interest on such difference.
16    The Department may require any foreign importer to file
17monthly information returns, by the 15th day of the month
18following the month which any such return covers, if the
19Department determines this to be necessary to the proper
20performance of the Department's functions and duties under this
21Act. Such return shall contain such information as the
22Department may reasonably require.
23    Every manufacturer and importing distributor shall also
24file, with the Department, a bond in an amount not less than
25$1,000 and not to exceed $100,000 on a form to be approved by,
26and with a surety or sureties satisfactory to, the Department.

 

 

HB5087- 109 -LRB100 19012 HLH 34266 b

1Such bond shall be conditioned upon the manufacturer or
2importing distributor paying to the Department all monies
3becoming due from such manufacturer or importing distributor
4under this Article. The Department shall fix the penalty of
5such bond in each case, taking into consideration the amount of
6alcoholic liquor expected to be sold and used by such
7manufacturer or importing distributor, and the penalty fixed by
8the Department shall be sufficient, in the Department's
9opinion, to protect the State of Illinois against failure to
10pay any amount due under this Article, but the amount of the
11penalty fixed by the Department shall not exceed twice the
12amount of tax liability of a monthly return, nor shall the
13amount of such penalty be less than $1,000. The Department
14shall notify the Commission of the Department's approval or
15disapproval of any such manufacturer's or importing
16distributor's bond, or of the termination or cancellation of
17any such bond, or of the Department's direction to a
18manufacturer or importing distributor that he must file
19additional bond in order to comply with this Section. The
20Commission shall not issue a license to any applicant for a
21manufacturer's or importing distributor's license unless the
22Commission has received a notification from the Department
23showing that such applicant has filed a satisfactory bond with
24the Department hereunder and that such bond has been approved
25by the Department. Failure by any licensed manufacturer or
26importing distributor to keep a satisfactory bond in effect

 

 

HB5087- 110 -LRB100 19012 HLH 34266 b

1with the Department or to furnish additional bond to the
2Department, when required hereunder by the Department to do so,
3shall be grounds for the revocation or suspension of such
4manufacturer's or importing distributor's license by the
5Commission. If a manufacturer or importing distributor fails to
6pay any amount due under this Article, his bond with the
7Department shall be deemed forfeited, and the Department may
8institute a suit in its own name on such bond.
9    After notice and opportunity for a hearing the State
10Commission may revoke or suspend the license of any
11manufacturer or importing distributor who fails to comply with
12the provisions of this Section. Notice of such hearing and the
13time and place thereof shall be in writing and shall contain a
14statement of the charges against the licensee. Such notice may
15be given by United States registered or certified mail with
16return receipt requested, addressed to the person concerned at
17his last known address and shall be given not less than 7 days
18prior to the date fixed for the hearing. An order revoking or
19suspending a license under the provisions of this Section may
20be reviewed in the manner provided in Section 7-10 of this Act.
21No new license shall be granted to a person whose license has
22been revoked for a violation of this Section or, in case of
23suspension, shall such suspension be terminated until he has
24paid to the Department all taxes and penalties which he owes
25the State under the provisions of this Act.
26    Every manufacturer or importing distributor who has, as

 

 

HB5087- 111 -LRB100 19012 HLH 34266 b

1verified by the Department, continuously complied with the
2conditions of the bond under this Act for a period of 2 years
3shall be considered to be a prior continuous compliance
4taxpayer. In determining the consecutive period of time for
5qualification as a prior continuous compliance taxpayer, any
6consecutive period of time of qualifying compliance
7immediately prior to the effective date of this amendatory Act
8of 1987 shall be credited to any manufacturer or importing
9distributor.
10    A manufacturer or importing distributor that is a prior
11continuous compliance taxpayer under this Section and becomes a
12successor as the result of an acquisition, merger, or
13consolidation of a manufacturer or importing distributor shall
14be deemed to be a prior continuous compliance taxpayer with
15respect to the acquired, merged, or consolidated entity.
16    Every prior continuous compliance taxpayer shall be exempt
17from the bond requirements of this Act until the Department has
18determined the taxpayer to be delinquent in the filing of any
19return or deficient in the payment of any tax under this Act.
20Any taxpayer who fails to pay an admitted or established
21liability under this Act may also be required to post bond or
22other acceptable security with the Department guaranteeing the
23payment of such admitted or established liability.
24    The Department shall discharge any surety and shall release
25and return any bond or security deposit assigned, pledged or
26otherwise provided to it by a taxpayer under this Section

 

 

HB5087- 112 -LRB100 19012 HLH 34266 b

1within 30 days after: (1) such taxpayer becomes a prior
2continuous compliance taxpayer; or (2) such taxpayer has ceased
3to collect receipts on which he is required to remit tax to the
4Department, has filed a final tax return, and has paid to the
5Department an amount sufficient to discharge his remaining tax
6liability as determined by the Department under this Act.
7(Source: P.A. 95-769, eff. 7-29-08.)
 
8    Section 90. The Energy Assistance Act is amended by
9changing Section 13 and by adding Section 19 as follows:
 
10    (305 ILCS 20/13)
11    (Text of Section before amendment by P.A. 99-906)
12    (Section scheduled to be repealed on January 1, 2025)
13    Sec. 13. Supplemental Low-Income Energy Assistance Fund.
14    (a) The Supplemental Low-Income Energy Assistance Fund is
15hereby created as a special fund in the State Treasury. The
16Supplemental Low-Income Energy Assistance Fund is authorized
17to receive moneys from voluntary donations from individuals,
18foundations, corporations, and other sources, moneys received
19pursuant to Section 17, and, by statutory deposit, the moneys
20collected pursuant to this Section. The Fund is also authorized
21to receive voluntary donations from individuals, foundations,
22corporations, and other sources. Subject to appropriation, the
23Department shall use moneys from the Supplemental Low-Income
24Energy Assistance Fund for payments to electric or gas public

 

 

HB5087- 113 -LRB100 19012 HLH 34266 b

1utilities, municipal electric or gas utilities, and electric
2cooperatives on behalf of their customers who are participants
3in the program authorized by Sections 4 and 18 of this Act, for
4the provision of weatherization services and for
5administration of the Supplemental Low-Income Energy
6Assistance Fund. The yearly expenditures for weatherization
7may not exceed 10% of the amount collected during the year
8pursuant to this Section. The yearly administrative expenses of
9the Supplemental Low-Income Energy Assistance Fund may not
10exceed 10% of the amount collected during that year pursuant to
11this Section, except when unspent funds from the Supplemental
12Low-Income Energy Assistance Fund are reallocated from a
13previous year; any unspent balance of the 10% administrative
14allowance may be utilized for administrative expenses in the
15year they are reallocated.
16    (b) Notwithstanding the provisions of Section 16-111 of the
17Public Utilities Act but subject to subsection (k) of this
18Section, each public utility, electric cooperative, as defined
19in Section 3.4 of the Electric Supplier Act, and municipal
20utility, as referenced in Section 3-105 of the Public Utilities
21Act, that is engaged in the delivery of electricity or the
22distribution of natural gas within the State of Illinois shall,
23effective January 1, 1998, assess each of its customer accounts
24a monthly Energy Assistance Charge for the Supplemental
25Low-Income Energy Assistance Fund. The delivering public
26utility, municipal electric or gas utility, or electric or gas

 

 

HB5087- 114 -LRB100 19012 HLH 34266 b

1cooperative for a self-assessing purchaser remains subject to
2the collection of the fee imposed by this Section. The monthly
3charge shall be as follows:
4        (1) $0.48 per month on each account for residential
5    electric service;
6        (2) $0.48 per month on each account for residential gas
7    service;
8        (3) $4.80 per month on each account for non-residential
9    electric service which had less than 10 megawatts of peak
10    demand during the previous calendar year;
11        (4) $4.80 per month on each account for non-residential
12    gas service which had distributed to it less than 4,000,000
13    therms of gas during the previous calendar year;
14        (5) $360 per month on each account for non-residential
15    electric service which had 10 megawatts or greater of peak
16    demand during the previous calendar year; and
17        (6) $360 per month on each account for non-residential
18    gas service which had 4,000,000 or more therms of gas
19    distributed to it during the previous calendar year.
20    The incremental change to such charges imposed by this
21amendatory Act of the 96th General Assembly shall not (i) be
22used for any purpose other than to directly assist customers
23and (ii) be applicable to utilities serving less than 100,000
24customers in Illinois on January 1, 2009.
25    In addition, electric and gas utilities have committed, and
26shall contribute, a one-time payment of $22 million to the

 

 

HB5087- 115 -LRB100 19012 HLH 34266 b

1Fund, within 10 days after the effective date of the tariffs
2established pursuant to Sections 16-111.8 and 19-145 of the
3Public Utilities Act to be used for the Department's cost of
4implementing the programs described in Section 18 of this
5amendatory Act of the 96th General Assembly, the Arrearage
6Reduction Program described in Section 18, and the programs
7described in Section 8-105 of the Public Utilities Act. If a
8utility elects not to file a rider within 90 days after the
9effective date of this amendatory Act of the 96th General
10Assembly, then the contribution from such utility shall be made
11no later than February 1, 2010.
12    (c) For purposes of this Section:
13        (1) "residential electric service" means electric
14    utility service for household purposes delivered to a
15    dwelling of 2 or fewer units which is billed under a
16    residential rate, or electric utility service for
17    household purposes delivered to a dwelling unit or units
18    which is billed under a residential rate and is registered
19    by a separate meter for each dwelling unit;
20        (2) "residential gas service" means gas utility
21    service for household purposes distributed to a dwelling of
22    2 or fewer units which is billed under a residential rate,
23    or gas utility service for household purposes distributed
24    to a dwelling unit or units which is billed under a
25    residential rate and is registered by a separate meter for
26    each dwelling unit;

 

 

HB5087- 116 -LRB100 19012 HLH 34266 b

1        (3) "non-residential electric service" means electric
2    utility service which is not residential electric service;
3    and
4        (4) "non-residential gas service" means gas utility
5    service which is not residential gas service.
6    (d) Within 30 days after the effective date of this
7amendatory Act of the 96th General Assembly, each public
8utility engaged in the delivery of electricity or the
9distribution of natural gas shall file with the Illinois
10Commerce Commission tariffs incorporating the Energy
11Assistance Charge in other charges stated in such tariffs,
12which shall become effective no later than the beginning of the
13first billing cycle following such filing.
14    (e) The Energy Assistance Charge assessed by electric and
15gas public utilities shall be considered a charge for public
16utility service.
17    (f) By the 20th day of the month following the month in
18which the charges imposed by the Section were collected, each
19public utility, municipal utility, and electric cooperative
20shall remit to the Department of Revenue all moneys received as
21payment of the Energy Assistance Charge on a return prescribed
22and furnished by the Department of Revenue showing such
23information as the Department of Revenue may reasonably
24require; provided, however, that a utility offering an
25Arrearage Reduction Program pursuant to Section 18 of this Act
26shall be entitled to net those amounts necessary to fund and

 

 

HB5087- 117 -LRB100 19012 HLH 34266 b

1recover the costs of such Program as authorized by that Section
2that is no more than the incremental change in such Energy
3Assistance Charge authorized by this amendatory Act of the 96th
4General Assembly. If a customer makes a partial payment, a
5public utility, municipal utility, or electric cooperative may
6elect either: (i) to apply such partial payments first to
7amounts owed to the utility or cooperative for its services and
8then to payment for the Energy Assistance Charge or (ii) to
9apply such partial payments on a pro-rata basis between amounts
10owed to the utility or cooperative for its services and to
11payment for the Energy Assistance Charge.
12    If any payment provided for in this Section exceeds the
13public utility, municipal utility, or electric cooperative's
14liabilities under this Act, as shown on an original return, the
15public utility, municipal utility, or electric cooperative may
16credit the excess payment against liability subsequently to be
17remitted to the Department of Revenue under this Act.
18    (g) The Department of Revenue shall deposit into the
19Supplemental Low-Income Energy Assistance Fund all moneys
20remitted to it in accordance with subsection (f) of this
21Section; provided, however, that the amounts remitted by each
22utility shall be used to provide assistance to that utility's
23customers. The utilities shall coordinate with the Department
24to establish an equitable and practical methodology for
25implementing this subsection (g) beginning with the 2010
26program year.

 

 

HB5087- 118 -LRB100 19012 HLH 34266 b

1    (h) On or before December 31, 2002, the Department shall
2prepare a report for the General Assembly on the expenditure of
3funds appropriated from the Low-Income Energy Assistance Block
4Grant Fund for the program authorized under Section 4 of this
5Act.
6    (i) The Department of Revenue may establish such rules as
7it deems necessary to implement this Section.
8    (j) The Department of Commerce and Economic Opportunity may
9establish such rules as it deems necessary to implement this
10Section.
11    (k) The charges imposed by this Section shall only apply to
12customers of municipal electric or gas utilities and electric
13or gas cooperatives if the municipal electric or gas utility or
14electric or gas cooperative makes an affirmative decision to
15impose the charge. If a municipal electric or gas utility or an
16electric cooperative makes an affirmative decision to impose
17the charge provided by this Section, the municipal electric or
18gas utility or electric cooperative shall inform the Department
19of Revenue in writing of such decision when it begins to impose
20the charge. If a municipal electric or gas utility or electric
21or gas cooperative does not assess this charge, the Department
22may not use funds from the Supplemental Low-Income Energy
23Assistance Fund to provide benefits to its customers under the
24program authorized by Section 4 of this Act.
25    In its use of federal funds under this Act, the Department
26may not cause a disproportionate share of those federal funds

 

 

HB5087- 119 -LRB100 19012 HLH 34266 b

1to benefit customers of systems which do not assess the charge
2provided by this Section.
3    This Section is repealed effective December 31, 2018 unless
4renewed by action of the General Assembly. The General Assembly
5shall consider the results of the evaluations described in
6Section 8 in its deliberations.
7(Source: P.A. 98-429, eff. 8-16-13; 99-457, eff. 1-1-16;
899-933, eff. 1-27-17.)
 
9    (Text of Section after amendment by P.A. 99-906)
10    (Section scheduled to be repealed on January 1, 2025)
11    Sec. 13. Supplemental Low-Income Energy Assistance Fund.
12    (a) The Supplemental Low-Income Energy Assistance Fund is
13hereby created as a special fund in the State Treasury. The
14Supplemental Low-Income Energy Assistance Fund is authorized
15to receive moneys from voluntary donations from individuals,
16foundations, corporations, and other sources, moneys received
17pursuant to Section 17, and, by statutory deposit, the moneys
18collected pursuant to this Section. The Fund is also authorized
19to receive voluntary donations from individuals, foundations,
20corporations, and other sources. Subject to appropriation, the
21Department shall use moneys from the Supplemental Low-Income
22Energy Assistance Fund for payments to electric or gas public
23utilities, municipal electric or gas utilities, and electric
24cooperatives on behalf of their customers who are participants
25in the program authorized by Sections 4 and 18 of this Act, for

 

 

HB5087- 120 -LRB100 19012 HLH 34266 b

1the provision of weatherization services and for
2administration of the Supplemental Low-Income Energy
3Assistance Fund. The yearly expenditures for weatherization
4may not exceed 10% of the amount collected during the year
5pursuant to this Section. The yearly administrative expenses of
6the Supplemental Low-Income Energy Assistance Fund may not
7exceed 10% of the amount collected during that year pursuant to
8this Section, except when unspent funds from the Supplemental
9Low-Income Energy Assistance Fund are reallocated from a
10previous year; any unspent balance of the 10% administrative
11allowance may be utilized for administrative expenses in the
12year they are reallocated.
13    (b) Notwithstanding the provisions of Section 16-111 of the
14Public Utilities Act but subject to subsection (k) of this
15Section, each public utility, electric cooperative, as defined
16in Section 3.4 of the Electric Supplier Act, and municipal
17utility, as referenced in Section 3-105 of the Public Utilities
18Act, that is engaged in the delivery of electricity or the
19distribution of natural gas within the State of Illinois shall,
20effective January 1, 1998, assess each of its customer accounts
21a monthly Energy Assistance Charge for the Supplemental
22Low-Income Energy Assistance Fund. The delivering public
23utility, municipal electric or gas utility, or electric or gas
24cooperative for a self-assessing purchaser remains subject to
25the collection of the fee imposed by this Section. The monthly
26charge shall be as follows:

 

 

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1        (1) $0.48 per month on each account for residential
2    electric service;
3        (2) $0.48 per month on each account for residential gas
4    service;
5        (3) $4.80 per month on each account for non-residential
6    electric service which had less than 10 megawatts of peak
7    demand during the previous calendar year;
8        (4) $4.80 per month on each account for non-residential
9    gas service which had distributed to it less than 4,000,000
10    therms of gas during the previous calendar year;
11        (5) $360 per month on each account for non-residential
12    electric service which had 10 megawatts or greater of peak
13    demand during the previous calendar year; and
14        (6) $360 per month on each account for non-residential
15    gas service which had 4,000,000 or more therms of gas
16    distributed to it during the previous calendar year.
17    The incremental change to such charges imposed by this
18amendatory Act of the 96th General Assembly shall not (i) be
19used for any purpose other than to directly assist customers
20and (ii) be applicable to utilities serving less than 100,000
21customers in Illinois on January 1, 2009.
22    In addition, electric and gas utilities have committed, and
23shall contribute, a one-time payment of $22 million to the
24Fund, within 10 days after the effective date of the tariffs
25established pursuant to Sections 16-111.8 and 19-145 of the
26Public Utilities Act to be used for the Department's cost of

 

 

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1implementing the programs described in Section 18 of this
2amendatory Act of the 96th General Assembly, the Arrearage
3Reduction Program described in Section 18, and the programs
4described in Section 8-105 of the Public Utilities Act. If a
5utility elects not to file a rider within 90 days after the
6effective date of this amendatory Act of the 96th General
7Assembly, then the contribution from such utility shall be made
8no later than February 1, 2010.
9    (c) For purposes of this Section:
10        (1) "residential electric service" means electric
11    utility service for household purposes delivered to a
12    dwelling of 2 or fewer units which is billed under a
13    residential rate, or electric utility service for
14    household purposes delivered to a dwelling unit or units
15    which is billed under a residential rate and is registered
16    by a separate meter for each dwelling unit;
17        (2) "residential gas service" means gas utility
18    service for household purposes distributed to a dwelling of
19    2 or fewer units which is billed under a residential rate,
20    or gas utility service for household purposes distributed
21    to a dwelling unit or units which is billed under a
22    residential rate and is registered by a separate meter for
23    each dwelling unit;
24        (3) "non-residential electric service" means electric
25    utility service which is not residential electric service;
26    and

 

 

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1        (4) "non-residential gas service" means gas utility
2    service which is not residential gas service.
3    (d) Within 30 days after the effective date of this
4amendatory Act of the 96th General Assembly, each public
5utility engaged in the delivery of electricity or the
6distribution of natural gas shall file with the Illinois
7Commerce Commission tariffs incorporating the Energy
8Assistance Charge in other charges stated in such tariffs,
9which shall become effective no later than the beginning of the
10first billing cycle following such filing.
11    (e) The Energy Assistance Charge assessed by electric and
12gas public utilities shall be considered a charge for public
13utility service.
14    (f) By the 20th day of the month following the month in
15which the charges imposed by the Section were collected, each
16public utility, municipal utility, and electric cooperative
17shall remit to the Department of Revenue all moneys received as
18payment of the Energy Assistance Charge on a return prescribed
19and furnished by the Department of Revenue showing such
20information as the Department of Revenue may reasonably
21require; provided, however, that a utility offering an
22Arrearage Reduction Program or Supplemental Arrearage
23Reduction Program pursuant to Section 18 of this Act shall be
24entitled to net those amounts necessary to fund and recover the
25costs of such Programs as authorized by that Section that is no
26more than the incremental change in such Energy Assistance

 

 

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1Charge authorized by Public Act 96-33. If a customer makes a
2partial payment, a public utility, municipal utility, or
3electric cooperative may elect either: (i) to apply such
4partial payments first to amounts owed to the utility or
5cooperative for its services and then to payment for the Energy
6Assistance Charge or (ii) to apply such partial payments on a
7pro-rata basis between amounts owed to the utility or
8cooperative for its services and to payment for the Energy
9Assistance Charge.
10    If any payment provided for in this Section exceeds the
11public utility, municipal utility, or electric cooperative's
12liabilities under this Act, as shown on an original return, the
13public utility, municipal utility, or electric cooperative may
14credit the excess payment against liability subsequently to be
15remitted to the Department of Revenue under this Act.
16    (g) The Department of Revenue shall deposit into the
17Supplemental Low-Income Energy Assistance Fund all moneys
18remitted to it in accordance with subsection (f) of this
19Section; provided, however, that the amounts remitted by each
20utility shall be used to provide assistance to that utility's
21customers. The utilities shall coordinate with the Department
22to establish an equitable and practical methodology for
23implementing this subsection (g) beginning with the 2010
24program year.
25    (h) On or before December 31, 2002, the Department shall
26prepare a report for the General Assembly on the expenditure of

 

 

HB5087- 125 -LRB100 19012 HLH 34266 b

1funds appropriated from the Low-Income Energy Assistance Block
2Grant Fund for the program authorized under Section 4 of this
3Act.
4    (i) The Department of Revenue may establish such rules as
5it deems necessary to implement this Section.
6    (j) The Department of Commerce and Economic Opportunity may
7establish such rules as it deems necessary to implement this
8Section.
9    (k) The charges imposed by this Section shall only apply to
10customers of municipal electric or gas utilities and electric
11or gas cooperatives if the municipal electric or gas utility or
12electric or gas cooperative makes an affirmative decision to
13impose the charge. If a municipal electric or gas utility or an
14electric cooperative makes an affirmative decision to impose
15the charge provided by this Section, the municipal electric or
16gas utility or electric cooperative shall inform the Department
17of Revenue in writing of such decision when it begins to impose
18the charge. If a municipal electric or gas utility or electric
19or gas cooperative does not assess this charge, the Department
20may not use funds from the Supplemental Low-Income Energy
21Assistance Fund to provide benefits to its customers under the
22program authorized by Section 4 of this Act.
23    In its use of federal funds under this Act, the Department
24may not cause a disproportionate share of those federal funds
25to benefit customers of systems which do not assess the charge
26provided by this Section.

 

 

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1    This Section is repealed on January 1, 2025 unless renewed
2by action of the General Assembly.
3(Source: P.A. 98-429, eff. 8-16-13; 99-457, eff. 1-1-16;
499-906, eff. 6-1-17; 99-933, eff. 1-27-17; revised 2-15-17.)
 
5    (305 ILCS 20/19 new)
6    Sec. 19. Application of Retailers' Occupation Tax
7provisions. All the provisions of Sections 3, 4, 5, 5a, 5b, 5c,
85d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12,
9and 13 of the Retailers' Occupation Tax Act that are not
10inconsistent with this Act apply, as far as practicable, to the
11surcharge imposed by this Act to the same extent as if those
12provisions were included in this Act. References in the
13incorporated Sections of the Retailers' Occupation Tax Act to
14retailers, to sellers, or to persons engaged in the business of
15selling tangible personal property mean persons required to
16remit the charge imposed under this Act.
 
17    Section 95. The Environmental Protection Act is amended by
18changing Section 55.10 as follows:
 
19    (415 ILCS 5/55.10)  (from Ch. 111 1/2, par. 1055.10)
20    Sec. 55.10. Tax returns by retailer.
21    (a) Except as otherwise provided in this Section, for
22returns due on or before January 31, 2010, each retailer of
23tires maintaining a place of business in this State shall make

 

 

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1a return to the Department of Revenue on a quarter annual
2basis, with the return for January, February and March of a
3given year being due by April 30 of that year; with the return
4for April, May and June of a given year being due by July 31 of
5that year; with the return for July, August and September of a
6given year being due by October 31 of that year; and with the
7return for October, November and December of a given year being
8due by January 31 of the following year.
9    For returns due after January 31, 2010, each retailer of
10tires maintaining a place of business in this State shall make
11a return to the Department of Revenue on a quarter annual
12basis, with the return for January, February, and March of a
13given year being due by April 20 of that year; with the return
14for April, May, and June of a given year being due by July 20 of
15that year; with the return for July, August, and September of a
16given year being due by October 20 of that year; and with the
17return for October, November, and December of a given year
18being due by January 20 of the following year.
19    Notwithstanding any other provision of this Section to the
20contrary, the return for October, November, and December of
212009 is due by February 20, 2010.
22    On and after January 1, 2018, tire retailers and suppliers
23required to file electronically under Section 3 of the
24Retailers' Occupation Tax Act or Section 9 of the Use Tax Act
25must electronically file all returns pursuant to this Act. Tire
26retailers and suppliers who demonstrate that they do not have

 

 

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1access to the Internet or demonstrate hardship in filing
2electronically may petition the Department to waive the
3electronic filing requirement.
4    (b) Each return made to the Department of Revenue shall
5state:
6        (1) the name of the retailer;
7        (2) the address of the retailer's principal place of
8    business, and the address of the principal place of
9    business (if that is a different address) from which the
10    retailer engages in the business of making retail sales of
11    tires;
12        (3) total number of tires sold at retail for the
13    preceding calendar quarter;
14        (4) the amount of tax due; and
15    If any payment provided for in this Section exceeds the
16retailer's liabilities under this Act, as shown on an original
17return, the retailer may credit such excess payment against
18liability subsequently to be remitted to the Department under
19this Act, in accordance with reasonable rules adopted by the
20Department. If the Department subsequently determines that all
21or any part of the credit taken was not actually due to the
22retailer, the retailer's discount shall be reduced by the
23monetary amount of the discount applicable to the difference
24between the credit taken and that actually due, and the
25retailer shall be liable for penalties and interest on such
26difference.

 

 

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1        (5) such other reasonable information as the
2    Department of Revenue may require.
3    Notwithstanding any other provision of this Act concerning
4the time within which a retailer may file his return, in the
5case of any retailer who ceases to engage in the retail sale of
6tires, the retailer shall file a final return under this Act
7with the Department of Revenue not more than one month after
8discontinuing that business.
9(Source: P.A. 100-303, eff. 8-24-17.)
 
10    Section 100. The Environmental Impact Fee Law is amended by
11changing Section 315 as follows:
 
12    (415 ILCS 125/315)
13    (Section scheduled to be repealed on January 1, 2025)
14    Sec. 315. Fee on receivers of fuel for sale or use;
15collection and reporting. A person that is required to pay the
16fee imposed by this Law shall pay the fee to the Department by
17return showing all fuel purchased, acquired, or received and
18sold, distributed or used during the preceding calendar month,
19including losses of fuel as the result of evaporation or
20shrinkage due to temperature variations, and such other
21reasonable information as the Department may require. Losses of
22fuel as the result of evaporation or shrinkage due to
23temperature variations may not exceed 1% of the total gallons
24in storage at the beginning of the month, plus the receipts of

 

 

HB5087- 130 -LRB100 19012 HLH 34266 b

1gallonage during the month, minus the gallonage remaining in
2storage at the end of the month. Any loss reported that is in
3excess of this amount shall be subject to the fee imposed by
4Section 310 of this Law. On and after July 1, 2001, for each
56-month period January through June, net losses of fuel (for
6each category of fuel that is required to be reported on a
7return) as the result of evaporation or shrinkage due to
8temperature variations may not exceed 1% of the total gallons
9in storage at the beginning of each January, plus the receipts
10of gallonage each January through June, minus the gallonage
11remaining in storage at the end of each June. On and after July
121, 2001, for each 6-month period July through December, net
13losses of fuel (for each category of fuel that is required to
14be reported on a return) as the result of evaporation or
15shrinkage due to temperature variations may not exceed 1% of
16the total gallons in storage at the beginning of each July,
17plus the receipts of gallonage each July through December,
18minus the gallonage remaining in storage at the end of each
19December. Any net loss reported that is in excess of this
20amount shall be subject to the fee imposed by Section 310 of
21this Law. For purposes of this Section, "net loss" means the
22number of gallons gained through temperature variations minus
23the number of gallons lost through temperature variations or
24evaporation for each of the respective 6-month periods.
25    The return shall be prescribed by the Department and shall
26be filed between the 1st and 20th days of each calendar month.

 

 

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1The Department may, in its discretion, combine the return filed
2under this Law with the return filed under Section 2b of the
3Motor Fuel Tax Law. If the return is timely filed, the receiver
4may take a discount of 2% through June 30, 2003 and 1.75%
5thereafter to reimburse himself for the expenses incurred in
6keeping records, preparing and filing returns, collecting and
7remitting the fee, and supplying data to the Department on
8request. However, the discount applies only to the amount of
9the fee payment that accompanies a return that is timely filed
10in accordance with this Section.
11    If any payment provided for in this Section exceeds the
12receiver's liabilities under this Act, as shown on an original
13return, the Department may authorize the receiver to credit
14such excess payment against liability subsequently to be
15remitted to the Department under this Act, in accordance with
16reasonable rules adopted by the Department. If the Department
17subsequently determines that all or any part of the credit
18taken was not actually due to the receiver, the receiver's
19discount shall be reduced by an amount equal to the difference
20between the discount as applied to the credit taken and that
21actually due, and that receiver shall be liable for penalties
22and interest on such difference.
23(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
 
24    Section 105. The Drycleaner Environmental Response Trust
25Fund Act is amended by changing Section 65 as follows:
 

 

 

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1    (415 ILCS 135/65)
2    (Section scheduled to be repealed on January 1, 2020)
3    Sec. 65. Drycleaning solvent tax.
4    (a) On and after January 1, 1998, a tax is imposed upon the
5use of drycleaning solvent by a person engaged in the business
6of operating a drycleaning facility in this State at the rate
7of $3.50 per gallon of perchloroethylene or other chlorinated
8drycleaning solvents used in drycleaning operations, $0.35 per
9gallon of petroleum-based drycleaning solvent, and $1.75 per
10gallon of green solvents, unless the green solvent is used at a
11virgin facility, in which case the rate is $0.35 per gallon.
12The Council shall determine by rule which products are
13chlorine-based solvents, which products are petroleum-based
14solvents, and which products are green solvents. All
15drycleaning solvents shall be considered chlorinated solvents
16unless the Council determines that the solvents are
17petroleum-based drycleaning solvents or green solvents.
18    (b) The tax imposed by this Act shall be collected from the
19purchaser at the time of sale by a seller of drycleaning
20solvents maintaining a place of business in this State and
21shall be remitted to the Department of Revenue under the
22provisions of this Act.
23    (c) The tax imposed by this Act that is not collected by a
24seller of drycleaning solvents shall be paid directly to the
25Department of Revenue by the purchaser or end user who is

 

 

HB5087- 133 -LRB100 19012 HLH 34266 b

1subject to the tax imposed by this Act.
2    (d) No tax shall be imposed upon the use of drycleaning
3solvent if the drycleaning solvent will not be used in a
4drycleaning facility or if a floor stock tax has been imposed
5and paid on the drycleaning solvent. Prior to the purchase of
6the solvent, the purchaser shall provide a written and signed
7certificate to the drycleaning solvent seller stating:
8        (1) the name and address of the purchaser;
9        (2) the purchaser's signature and date of signing; and
10        (3) one of the following:
11            (A) that the drycleaning solvent will not be used
12        in a drycleaning facility; or
13            (B) that a floor stock tax has been imposed and
14        paid on the drycleaning solvent.
15    (e) On January 1, 1998, there is imposed on each operator
16of a drycleaning facility a tax on drycleaning solvent held by
17the operator on that date for use in a drycleaning facility.
18The tax imposed shall be the tax that would have been imposed
19under subsection (a) if the drycleaning solvent held by the
20operator on that date had been purchased by the operator during
21the first year of this Act.
22    (f) On or before the 25th day of the 1st month following
23the end of the calendar quarter, a seller of drycleaning
24solvents who has collected a tax pursuant to this Section
25during the previous calendar quarter, or a purchaser or end
26user of drycleaning solvents required under subsection (c) to

 

 

HB5087- 134 -LRB100 19012 HLH 34266 b

1submit the tax directly to the Department, shall file a return
2with the Department of Revenue. The return shall be filed on a
3form prescribed by the Department of Revenue and shall contain
4information that the Department of Revenue reasonably
5requires, but at a minimum will require the reporting of the
6volume of drycleaning solvent sold to each licensed drycleaner.
7The Department of Revenue shall report quarterly to the Council
8the volume of drycleaning solvent purchased for the quarter by
9each licensed drycleaner. Each seller of drycleaning solvent
10maintaining a place of business in this State who is required
11or authorized to collect the tax imposed by this Act shall pay
12to the Department the amount of the tax at the time when he or
13she is required to file his or her return for the period during
14which the tax was collected. Purchasers or end users remitting
15the tax directly to the Department under subsection (c) shall
16file a return with the Department of Revenue and pay the tax so
17incurred by the purchaser or end user during the preceding
18calendar quarter.
19    Except as provided in this Section, the seller of
20drycleaning solvents filing the return under this Section
21shall, at the time of filing the return, pay to the Department
22the amount of tax imposed by this Act less a discount of 1.75%,
23or $5 per calendar year, whichever is greater. Failure to
24timely file the returns and provide to the Department the data
25requested under this Act will result in disallowance of the
26reimbursement discount.

 

 

HB5087- 135 -LRB100 19012 HLH 34266 b

1    (g) The tax on drycleaning solvents used in drycleaning
2facilities and the floor stock tax shall be administered by
3Department of Revenue under rules adopted by that Department.
4    (h) On and after January 1, 1998, no person shall knowingly
5sell or transfer drycleaning solvent to an operator of a
6drycleaning facility that is not licensed by the Council under
7Section 60.
8    (i) The Department of Revenue may adopt rules as necessary
9to implement this Section.
10    (j) If any payment provided for in this Section exceeds the
11seller's liabilities under this Act, as shown on an original
12return, the seller may credit such excess payment against
13liability subsequently to be remitted to the Department under
14this Act, in accordance with reasonable rules adopted by the
15Department. If the Department subsequently determines that all
16or any part of the credit taken was not actually due to the
17seller, the seller's discount shall be reduced by an amount
18equal to the difference between the discount as applied to the
19credit taken and that actually due, and the seller shall be
20liable for penalties and interest on such difference.
21(Source: P.A. 96-774, eff. 1-1-10.)
 
22    Section 995. No acceleration or delay. Where this Act makes
23changes in a statute that is represented in this Act by text
24that is not yet or no longer in effect (for example, a Section
25represented by multiple versions), the use of that text does

 

 

HB5087- 136 -LRB100 19012 HLH 34266 b

1not accelerate or delay the taking effect of (i) the changes
2made by this Act or (ii) provisions derived from any other
3Public Act.

 

 

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1 INDEX
2 Statutes amended in order of appearance
3    20 ILCS 687/6-5
4    20 ILCS 687/6-8 new
5    35 ILCS 128/1-40
6    35 ILCS 130/2from Ch. 120, par. 453.2
7    35 ILCS 135/3from Ch. 120, par. 453.33
8    35 ILCS 143/10-30
9    35 ILCS 145/6from Ch. 120, par. 481b.36
10    35 ILCS 175/10
11    35 ILCS 450/2-45
12    35 ILCS 450/2-50
13    35 ILCS 505/2bfrom Ch. 120, par. 418b
14    35 ILCS 505/5from Ch. 120, par. 421
15    35 ILCS 505/5afrom Ch. 120, par. 421a
16    35 ILCS 505/13from Ch. 120, par. 429
17    35 ILCS 615/2a.2from Ch. 120, par. 467.17a.2
18    35 ILCS 615/3from Ch. 120, par. 467.18
19    35 ILCS 620/2a.2from Ch. 120, par. 469a.2
20    35 ILCS 630/6from Ch. 120, par. 2006
21    35 ILCS 640/2-9
22    35 ILCS 640/2-11
23    230 ILCS 20/5from Ch. 120, par. 1055
24    230 ILCS 25/3from Ch. 120, par. 1103
25    230 ILCS 30/9from Ch. 120, par. 1129

 

 

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1    235 ILCS 5/8-2from Ch. 43, par. 159
2    305 ILCS 20/13
3    305 ILCS 20/19 new
4    415 ILCS 5/55.10from Ch. 111 1/2, par. 1055.10
5    415 ILCS 125/315
6    415 ILCS 135/65