100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB5630

 

Introduced , by Rep. Dave Severin

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/3-10
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/3-10  from Ch. 120, par. 439.33-10
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/3-10  from Ch. 120, par. 439.103-10
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3  from Ch. 120, par. 442
425 ILCS 35/2  from Ch. 127 1/2, par. 128
425 ILCS 35/2.2

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2019, in addition to all other rates of tax imposed under the Acts, a tax of 3.75% is imposed on the selling price of consumer fireworks and 1.3G fireworks. Provides that, beginning on January 1, 2019, each month the Department of Revenue shall pay into the Fire Prevention Fund 50% of the net revenue realized for the preceding month from the tax on the selling price of consumer fireworks and 1.3G fireworks. Amends the Pyrotechnic Use Act. Provides that consumer fireworks and 1.3G fireworks may only be purchased by individuals over the age of 18. Provides that fireworks may only be discharged by individuals over the age of 18. Effective immediately.


LRB100 20869 HLH 36367 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5630LRB100 20869 HLH 36367 b

1    AN ACT concerning fireworks.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Sections
53-10 and 9 as follows:
 
6    (35 ILCS 105/3-10)
7    Sec. 3-10. Rate of tax. Unless otherwise provided in this
8Section, the tax imposed by this Act is at the rate of 6.25% of
9either the selling price or the fair market value, if any, of
10the tangible personal property. In all cases where property
11functionally used or consumed is the same as the property that
12was purchased at retail, then the tax is imposed on the selling
13price of the property. In all cases where property functionally
14used or consumed is a by-product or waste product that has been
15refined, manufactured, or produced from property purchased at
16retail, then the tax is imposed on the lower of the fair market
17value, if any, of the specific property so used in this State
18or on the selling price of the property purchased at retail.
19For purposes of this Section "fair market value" means the
20price at which property would change hands between a willing
21buyer and a willing seller, neither being under any compulsion
22to buy or sell and both having reasonable knowledge of the
23relevant facts. The fair market value shall be established by

 

 

HB5630- 2 -LRB100 20869 HLH 36367 b

1Illinois sales by the taxpayer of the same property as that
2functionally used or consumed, or if there are no such sales by
3the taxpayer, then comparable sales or purchases of property of
4like kind and character in Illinois.
5    Beginning on July 1, 2000 and through December 31, 2000,
6with respect to motor fuel, as defined in Section 1.1 of the
7Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
8the Use Tax Act, the tax is imposed at the rate of 1.25%.
9    Beginning on August 6, 2010 through August 15, 2010, with
10respect to sales tax holiday items as defined in Section 3-6 of
11this Act, the tax is imposed at the rate of 1.25%.
12    With respect to gasohol, the tax imposed by this Act
13applies to (i) 70% of the proceeds of sales made on or after
14January 1, 1990, and before July 1, 2003, (ii) 80% of the
15proceeds of sales made on or after July 1, 2003 and on or
16before July 1, 2017, and (iii) 100% of the proceeds of sales
17made thereafter. If, at any time, however, the tax under this
18Act on sales of gasohol is imposed at the rate of 1.25%, then
19the tax imposed by this Act applies to 100% of the proceeds of
20sales of gasohol made during that time.
21    With respect to majority blended ethanol fuel, the tax
22imposed by this Act does not apply to the proceeds of sales
23made on or after July 1, 2003 and on or before December 31,
242023 but applies to 100% of the proceeds of sales made
25thereafter.
26    With respect to biodiesel blends with no less than 1% and

 

 

HB5630- 3 -LRB100 20869 HLH 36367 b

1no more than 10% biodiesel, the tax imposed by this Act applies
2to (i) 80% of the proceeds of sales made on or after July 1,
32003 and on or before December 31, 2018 and (ii) 100% of the
4proceeds of sales made thereafter. If, at any time, however,
5the tax under this Act on sales of biodiesel blends with no
6less than 1% and no more than 10% biodiesel is imposed at the
7rate of 1.25%, then the tax imposed by this Act applies to 100%
8of the proceeds of sales of biodiesel blends with no less than
91% and no more than 10% biodiesel made during that time.
10    With respect to 100% biodiesel and biodiesel blends with
11more than 10% but no more than 99% biodiesel, the tax imposed
12by this Act does not apply to the proceeds of sales made on or
13after July 1, 2003 and on or before December 31, 2023 but
14applies to 100% of the proceeds of sales made thereafter.
15    With respect to food for human consumption that is to be
16consumed off the premises where it is sold (other than
17alcoholic beverages, soft drinks, and food that has been
18prepared for immediate consumption) and prescription and
19nonprescription medicines, drugs, medical appliances, products
20classified as Class III medical devices by the United States
21Food and Drug Administration that are used for cancer treatment
22pursuant to a prescription, as well as any accessories and
23components related to those devices, modifications to a motor
24vehicle for the purpose of rendering it usable by a person with
25a disability, and insulin, urine testing materials, syringes,
26and needles used by diabetics, for human use, the tax is

 

 

HB5630- 4 -LRB100 20869 HLH 36367 b

1imposed at the rate of 1%. For the purposes of this Section,
2until September 1, 2009: the term "soft drinks" means any
3complete, finished, ready-to-use, non-alcoholic drink, whether
4carbonated or not, including but not limited to soda water,
5cola, fruit juice, vegetable juice, carbonated water, and all
6other preparations commonly known as soft drinks of whatever
7kind or description that are contained in any closed or sealed
8bottle, can, carton, or container, regardless of size; but
9"soft drinks" does not include coffee, tea, non-carbonated
10water, infant formula, milk or milk products as defined in the
11Grade A Pasteurized Milk and Milk Products Act, or drinks
12containing 50% or more natural fruit or vegetable juice.
13    Notwithstanding any other provisions of this Act,
14beginning September 1, 2009, "soft drinks" means non-alcoholic
15beverages that contain natural or artificial sweeteners. "Soft
16drinks" do not include beverages that contain milk or milk
17products, soy, rice or similar milk substitutes, or greater
18than 50% of vegetable or fruit juice by volume.
19    Until August 1, 2009, and notwithstanding any other
20provisions of this Act, "food for human consumption that is to
21be consumed off the premises where it is sold" includes all
22food sold through a vending machine, except soft drinks and
23food products that are dispensed hot from a vending machine,
24regardless of the location of the vending machine. Beginning
25August 1, 2009, and notwithstanding any other provisions of
26this Act, "food for human consumption that is to be consumed

 

 

HB5630- 5 -LRB100 20869 HLH 36367 b

1off the premises where it is sold" includes all food sold
2through a vending machine, except soft drinks, candy, and food
3products that are dispensed hot from a vending machine,
4regardless of the location of the vending machine.
5    Notwithstanding any other provisions of this Act,
6beginning September 1, 2009, "food for human consumption that
7is to be consumed off the premises where it is sold" does not
8include candy. For purposes of this Section, "candy" means a
9preparation of sugar, honey, or other natural or artificial
10sweeteners in combination with chocolate, fruits, nuts or other
11ingredients or flavorings in the form of bars, drops, or
12pieces. "Candy" does not include any preparation that contains
13flour or requires refrigeration.
14    Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "nonprescription medicines and
16drugs" does not include grooming and hygiene products. For
17purposes of this Section, "grooming and hygiene products"
18includes, but is not limited to, soaps and cleaning solutions,
19shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
20lotions and screens, unless those products are available by
21prescription only, regardless of whether the products meet the
22definition of "over-the-counter-drugs". For the purposes of
23this paragraph, "over-the-counter-drug" means a drug for human
24use that contains a label that identifies the product as a drug
25as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
26label includes:

 

 

HB5630- 6 -LRB100 20869 HLH 36367 b

1        (A) A "Drug Facts" panel; or
2        (B) A statement of the "active ingredient(s)" with a
3    list of those ingredients contained in the compound,
4    substance or preparation.
5    Beginning on the effective date of this amendatory Act of
6the 98th General Assembly, "prescription and nonprescription
7medicines and drugs" includes medical cannabis purchased from a
8registered dispensing organization under the Compassionate Use
9of Medical Cannabis Pilot Program Act.
10    If the property that is purchased at retail from a retailer
11is acquired outside Illinois and used outside Illinois before
12being brought to Illinois for use here and is taxable under
13this Act, the "selling price" on which the tax is computed
14shall be reduced by an amount that represents a reasonable
15allowance for depreciation for the period of prior out-of-state
16use.
17    Beginning on January 1, 2019, in addition to all other
18rates of tax imposed under this Act, a tax of 3.75% is imposed
19on the selling price of consumer fireworks and 1.3G fireworks.
20As used in this Section, "consumer fireworks" and "1.3G
21fireworks" have the meanings given to those terms in the
22Pyrotechnic Use Act.
23(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
24100-22, eff. 7-6-17.)
 
25    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)

 

 

HB5630- 7 -LRB100 20869 HLH 36367 b

1    (Text of Section before amendment by P.A. 100-363)
2    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
3and trailers that are required to be registered with an agency
4of this State, each retailer required or authorized to collect
5the tax imposed by this Act shall pay to the Department the
6amount of such tax (except as otherwise provided) at the time
7when he is required to file his return for the period during
8which such tax was collected, less a discount of 2.1% prior to
9January 1, 1990, and 1.75% on and after January 1, 1990, or $5
10per calendar year, whichever is greater, which is allowed to
11reimburse the retailer for expenses incurred in collecting the
12tax, keeping records, preparing and filing returns, remitting
13the tax and supplying data to the Department on request. In the
14case of retailers who report and pay the tax on a transaction
15by transaction basis, as provided in this Section, such
16discount shall be taken with each such tax remittance instead
17of when such retailer files his periodic return. The discount
18allowed under this Section is allowed only for returns that are
19filed in the manner required by this Act. The Department may
20disallow the discount for retailers whose certificate of
21registration is revoked at the time the return is filed, but
22only if the Department's decision to revoke the certificate of
23registration has become final. A retailer need not remit that
24part of any tax collected by him to the extent that he is
25required to remit and does remit the tax imposed by the
26Retailers' Occupation Tax Act, with respect to the sale of the

 

 

HB5630- 8 -LRB100 20869 HLH 36367 b

1same property.
2    Where such tangible personal property is sold under a
3conditional sales contract, or under any other form of sale
4wherein the payment of the principal sum, or a part thereof, is
5extended beyond the close of the period for which the return is
6filed, the retailer, in collecting the tax (except as to motor
7vehicles, watercraft, aircraft, and trailers that are required
8to be registered with an agency of this State), may collect for
9each tax return period, only the tax applicable to that part of
10the selling price actually received during such tax return
11period.
12    Except as provided in this Section, on or before the
13twentieth day of each calendar month, such retailer shall file
14a return for the preceding calendar month. Such return shall be
15filed on forms prescribed by the Department and shall furnish
16such information as the Department may reasonably require. On
17and after January 1, 2018, except for returns for motor
18vehicles, watercraft, aircraft, and trailers that are required
19to be registered with an agency of this State, with respect to
20retailers whose annual gross receipts average $20,000 or more,
21all returns required to be filed pursuant to this Act shall be
22filed electronically. Retailers who demonstrate that they do
23not have access to the Internet or demonstrate hardship in
24filing electronically may petition the Department to waive the
25electronic filing requirement.
26    The Department may require returns to be filed on a

 

 

HB5630- 9 -LRB100 20869 HLH 36367 b

1quarterly basis. If so required, a return for each calendar
2quarter shall be filed on or before the twentieth day of the
3calendar month following the end of such calendar quarter. The
4taxpayer shall also file a return with the Department for each
5of the first two months of each calendar quarter, on or before
6the twentieth day of the following calendar month, stating:
7        1. The name of the seller;
8        2. The address of the principal place of business from
9    which he engages in the business of selling tangible
10    personal property at retail in this State;
11        3. The total amount of taxable receipts received by him
12    during the preceding calendar month from sales of tangible
13    personal property by him during such preceding calendar
14    month, including receipts from charge and time sales, but
15    less all deductions allowed by law;
16        4. The amount of credit provided in Section 2d of this
17    Act;
18        5. The amount of tax due;
19        5-5. The signature of the taxpayer; and
20        6. Such other reasonable information as the Department
21    may require.
22    If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

HB5630- 10 -LRB100 20869 HLH 36367 b

1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1995, a taxpayer who has
7an average monthly tax liability of $50,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 2000, a taxpayer who has
10an annual tax liability of $200,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. The term "annual tax liability" shall be the
13sum of the taxpayer's liabilities under this Act, and under all
14other State and local occupation and use tax laws administered
15by the Department, for the immediately preceding calendar year.
16The term "average monthly tax liability" means the sum of the
17taxpayer's liabilities under this Act, and under all other
18State and local occupation and use tax laws administered by the
19Department, for the immediately preceding calendar year
20divided by 12. Beginning on October 1, 2002, a taxpayer who has
21a tax liability in the amount set forth in subsection (b) of
22Section 2505-210 of the Department of Revenue Law shall make
23all payments required by rules of the Department by electronic
24funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make payments

 

 

HB5630- 11 -LRB100 20869 HLH 36367 b

1by electronic funds transfer. All taxpayers required to make
2payments by electronic funds transfer shall make those payments
3for a minimum of one year beginning on October 1.
4    Any taxpayer not required to make payments by electronic
5funds transfer may make payments by electronic funds transfer
6with the permission of the Department.
7    All taxpayers required to make payment by electronic funds
8transfer and any taxpayers authorized to voluntarily make
9payments by electronic funds transfer shall make those payments
10in the manner authorized by the Department.
11    The Department shall adopt such rules as are necessary to
12effectuate a program of electronic funds transfer and the
13requirements of this Section.
14    Before October 1, 2000, if the taxpayer's average monthly
15tax liability to the Department under this Act, the Retailers'
16Occupation Tax Act, the Service Occupation Tax Act, the Service
17Use Tax Act was $10,000 or more during the preceding 4 complete
18calendar quarters, he shall file a return with the Department
19each month by the 20th day of the month next following the
20month during which such tax liability is incurred and shall
21make payments to the Department on or before the 7th, 15th,
2222nd and last day of the month during which such liability is
23incurred. On and after October 1, 2000, if the taxpayer's
24average monthly tax liability to the Department under this Act,
25the Retailers' Occupation Tax Act, the Service Occupation Tax
26Act, and the Service Use Tax Act was $20,000 or more during the

 

 

HB5630- 12 -LRB100 20869 HLH 36367 b

1preceding 4 complete calendar quarters, he shall file a return
2with the Department each month by the 20th day of the month
3next following the month during which such tax liability is
4incurred and shall make payment to the Department on or before
5the 7th, 15th, 22nd and last day of the month during which such
6liability is incurred. If the month during which such tax
7liability is incurred began prior to January 1, 1985, each
8payment shall be in an amount equal to 1/4 of the taxpayer's
9actual liability for the month or an amount set by the
10Department not to exceed 1/4 of the average monthly liability
11of the taxpayer to the Department for the preceding 4 complete
12calendar quarters (excluding the month of highest liability and
13the month of lowest liability in such 4 quarter period). If the
14month during which such tax liability is incurred begins on or
15after January 1, 1985, and prior to January 1, 1987, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 27.5% of the taxpayer's
18liability for the same calendar month of the preceding year. If
19the month during which such tax liability is incurred begins on
20or after January 1, 1987, and prior to January 1, 1988, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 26.25% of the taxpayer's
23liability for the same calendar month of the preceding year. If
24the month during which such tax liability is incurred begins on
25or after January 1, 1988, and prior to January 1, 1989, or
26begins on or after January 1, 1996, each payment shall be in an

 

 

HB5630- 13 -LRB100 20869 HLH 36367 b

1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year. If the month during which
4such tax liability is incurred begins on or after January 1,
51989, and prior to January 1, 1996, each payment shall be in an
6amount equal to 22.5% of the taxpayer's actual liability for
7the month or 25% of the taxpayer's liability for the same
8calendar month of the preceding year or 100% of the taxpayer's
9actual liability for the quarter monthly reporting period. The
10amount of such quarter monthly payments shall be credited
11against the final tax liability of the taxpayer's return for
12that month. Before October 1, 2000, once applicable, the
13requirement of the making of quarter monthly payments to the
14Department shall continue until such taxpayer's average
15monthly liability to the Department during the preceding 4
16complete calendar quarters (excluding the month of highest
17liability and the month of lowest liability) is less than
18$9,000, or until such taxpayer's average monthly liability to
19the Department as computed for each calendar quarter of the 4
20preceding complete calendar quarter period is less than
21$10,000. However, if a taxpayer can show the Department that a
22substantial change in the taxpayer's business has occurred
23which causes the taxpayer to anticipate that his average
24monthly tax liability for the reasonably foreseeable future
25will fall below the $10,000 threshold stated above, then such
26taxpayer may petition the Department for change in such

 

 

HB5630- 14 -LRB100 20869 HLH 36367 b

1taxpayer's reporting status. On and after October 1, 2000, once
2applicable, the requirement of the making of quarter monthly
3payments to the Department shall continue until such taxpayer's
4average monthly liability to the Department during the
5preceding 4 complete calendar quarters (excluding the month of
6highest liability and the month of lowest liability) is less
7than $19,000 or until such taxpayer's average monthly liability
8to the Department as computed for each calendar quarter of the
94 preceding complete calendar quarter period is less than
10$20,000. However, if a taxpayer can show the Department that a
11substantial change in the taxpayer's business has occurred
12which causes the taxpayer to anticipate that his average
13monthly tax liability for the reasonably foreseeable future
14will fall below the $20,000 threshold stated above, then such
15taxpayer may petition the Department for a change in such
16taxpayer's reporting status. The Department shall change such
17taxpayer's reporting status unless it finds that such change is
18seasonal in nature and not likely to be long term. If any such
19quarter monthly payment is not paid at the time or in the
20amount required by this Section, then the taxpayer shall be
21liable for penalties and interest on the difference between the
22minimum amount due and the amount of such quarter monthly
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 as
26provided in this Section. The Department shall make reasonable

 

 

HB5630- 15 -LRB100 20869 HLH 36367 b

1rules and regulations to govern the quarter monthly payment
2amount and quarter monthly payment dates for taxpayers who file
3on other than a calendar monthly basis.
4    If any such payment provided for in this Section exceeds
5the taxpayer's liabilities under this Act, the Retailers'
6Occupation Tax Act, the Service Occupation Tax Act and the
7Service Use Tax Act, as shown by an original monthly return,
8the Department shall issue to the taxpayer a credit memorandum
9no later than 30 days after the date of payment, which
10memorandum may be submitted by the taxpayer to the Department
11in payment of tax liability subsequently to be remitted by the
12taxpayer to the Department or be assigned by the taxpayer to a
13similar taxpayer under this Act, the Retailers' Occupation Tax
14Act, the Service Occupation Tax Act or the Service Use Tax Act,
15in accordance with reasonable rules and regulations to be
16prescribed by the Department, except that if such excess
17payment is shown on an original monthly return and is made
18after December 31, 1986, no credit memorandum shall be issued,
19unless requested by the taxpayer. If no such request is made,
20the taxpayer may credit such excess payment against tax
21liability subsequently to be remitted by the taxpayer to the
22Department under this Act, the Retailers' Occupation Tax Act,
23the Service Occupation Tax Act or the Service Use Tax Act, in
24accordance with reasonable rules and regulations prescribed by
25the Department. If the Department subsequently determines that
26all or any part of the credit taken was not actually due to the

 

 

HB5630- 16 -LRB100 20869 HLH 36367 b

1taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
2be reduced by 2.1% or 1.75% of the difference between the
3credit taken and that actually due, and the taxpayer shall be
4liable for penalties and interest on such difference.
5    If the retailer is otherwise required to file a monthly
6return and if the retailer's average monthly tax liability to
7the Department does not exceed $200, the Department may
8authorize his returns to be filed on a quarter annual basis,
9with the return for January, February, and March of a given
10year being due by April 20 of such year; with the return for
11April, May and June of a given year being due by July 20 of such
12year; with the return for July, August and September of a given
13year being due by October 20 of such year, and with the return
14for October, November and December of a given year being due by
15January 20 of the following year.
16    If the retailer is otherwise required to file a monthly or
17quarterly return and if the retailer's average monthly tax
18liability to the Department does not exceed $50, the Department
19may authorize his returns to be filed on an annual basis, with
20the return for a given year being due by January 20 of the
21following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a retailer may file his return, in the

 

 

HB5630- 17 -LRB100 20869 HLH 36367 b

1case of any retailer who ceases to engage in a kind of business
2which makes him responsible for filing returns under this Act,
3such retailer shall file a final return under this Act with the
4Department not more than one month after discontinuing such
5business.
6    In addition, with respect to motor vehicles, watercraft,
7aircraft, and trailers that are required to be registered with
8an agency of this State, every retailer selling this kind of
9tangible personal property shall file, with the Department,
10upon a form to be prescribed and supplied by the Department, a
11separate return for each such item of tangible personal
12property which the retailer sells, except that if, in the same
13transaction, (i) a retailer of aircraft, watercraft, motor
14vehicles or trailers transfers more than one aircraft,
15watercraft, motor vehicle or trailer to another aircraft,
16watercraft, motor vehicle or trailer retailer for the purpose
17of resale or (ii) a retailer of aircraft, watercraft, motor
18vehicles, or trailers transfers more than one aircraft,
19watercraft, motor vehicle, or trailer to a purchaser for use as
20a qualifying rolling stock as provided in Section 3-55 of this
21Act, then that seller may report the transfer of all the
22aircraft, watercraft, motor vehicles or trailers involved in
23that transaction to the Department on the same uniform
24invoice-transaction reporting return form. For purposes of
25this Section, "watercraft" means a Class 2, Class 3, or Class 4
26watercraft as defined in Section 3-2 of the Boat Registration

 

 

HB5630- 18 -LRB100 20869 HLH 36367 b

1and Safety Act, a personal watercraft, or any boat equipped
2with an inboard motor.
3    The transaction reporting return in the case of motor
4vehicles or trailers that are required to be registered with an
5agency of this State, shall be the same document as the Uniform
6Invoice referred to in Section 5-402 of the Illinois Vehicle
7Code and must show the name and address of the seller; the name
8and address of the purchaser; the amount of the selling price
9including the amount allowed by the retailer for traded-in
10property, if any; the amount allowed by the retailer for the
11traded-in tangible personal property, if any, to the extent to
12which Section 2 of this Act allows an exemption for the value
13of traded-in property; the balance payable after deducting such
14trade-in allowance from the total selling price; the amount of
15tax due from the retailer with respect to such transaction; the
16amount of tax collected from the purchaser by the retailer on
17such transaction (or satisfactory evidence that such tax is not
18due in that particular instance, if that is claimed to be the
19fact); the place and date of the sale; a sufficient
20identification of the property sold; such other information as
21is required in Section 5-402 of the Illinois Vehicle Code, and
22such other information as the Department may reasonably
23require.
24    The transaction reporting return in the case of watercraft
25and aircraft must show the name and address of the seller; the
26name and address of the purchaser; the amount of the selling

 

 

HB5630- 19 -LRB100 20869 HLH 36367 b

1price including the amount allowed by the retailer for
2traded-in property, if any; the amount allowed by the retailer
3for the traded-in tangible personal property, if any, to the
4extent to which Section 2 of this Act allows an exemption for
5the value of traded-in property; the balance payable after
6deducting such trade-in allowance from the total selling price;
7the amount of tax due from the retailer with respect to such
8transaction; the amount of tax collected from the purchaser by
9the retailer on such transaction (or satisfactory evidence that
10such tax is not due in that particular instance, if that is
11claimed to be the fact); the place and date of the sale, a
12sufficient identification of the property sold, and such other
13information as the Department may reasonably require.
14    Such transaction reporting return shall be filed not later
15than 20 days after the date of delivery of the item that is
16being sold, but may be filed by the retailer at any time sooner
17than that if he chooses to do so. The transaction reporting
18return and tax remittance or proof of exemption from the tax
19that is imposed by this Act may be transmitted to the
20Department by way of the State agency with which, or State
21officer with whom, the tangible personal property must be
22titled or registered (if titling or registration is required)
23if the Department and such agency or State officer determine
24that this procedure will expedite the processing of
25applications for title or registration.
26    With each such transaction reporting return, the retailer

 

 

HB5630- 20 -LRB100 20869 HLH 36367 b

1shall remit the proper amount of tax due (or shall submit
2satisfactory evidence that the sale is not taxable if that is
3the case), to the Department or its agents, whereupon the
4Department shall issue, in the purchaser's name, a tax receipt
5(or a certificate of exemption if the Department is satisfied
6that the particular sale is tax exempt) which such purchaser
7may submit to the agency with which, or State officer with
8whom, he must title or register the tangible personal property
9that is involved (if titling or registration is required) in
10support of such purchaser's application for an Illinois
11certificate or other evidence of title or registration to such
12tangible personal property.
13    No retailer's failure or refusal to remit tax under this
14Act precludes a user, who has paid the proper tax to the
15retailer, from obtaining his certificate of title or other
16evidence of title or registration (if titling or registration
17is required) upon satisfying the Department that such user has
18paid the proper tax (if tax is due) to the retailer. The
19Department shall adopt appropriate rules to carry out the
20mandate of this paragraph.
21    If the user who would otherwise pay tax to the retailer
22wants the transaction reporting return filed and the payment of
23tax or proof of exemption made to the Department before the
24retailer is willing to take these actions and such user has not
25paid the tax to the retailer, such user may certify to the fact
26of such delay by the retailer, and may (upon the Department

 

 

HB5630- 21 -LRB100 20869 HLH 36367 b

1being satisfied of the truth of such certification) transmit
2the information required by the transaction reporting return
3and the remittance for tax or proof of exemption directly to
4the Department and obtain his tax receipt or exemption
5determination, in which event the transaction reporting return
6and tax remittance (if a tax payment was required) shall be
7credited by the Department to the proper retailer's account
8with the Department, but without the 2.1% or 1.75% discount
9provided for in this Section being allowed. When the user pays
10the tax directly to the Department, he shall pay the tax in the
11same amount and in the same form in which it would be remitted
12if the tax had been remitted to the Department by the retailer.
13    Where a retailer collects the tax with respect to the
14selling price of tangible personal property which he sells and
15the purchaser thereafter returns such tangible personal
16property and the retailer refunds the selling price thereof to
17the purchaser, such retailer shall also refund, to the
18purchaser, the tax so collected from the purchaser. When filing
19his return for the period in which he refunds such tax to the
20purchaser, the retailer may deduct the amount of the tax so
21refunded by him to the purchaser from any other use tax which
22such retailer may be required to pay or remit to the
23Department, as shown by such return, if the amount of the tax
24to be deducted was previously remitted to the Department by
25such retailer. If the retailer has not previously remitted the
26amount of such tax to the Department, he is entitled to no

 

 

HB5630- 22 -LRB100 20869 HLH 36367 b

1deduction under this Act upon refunding such tax to the
2purchaser.
3    Any retailer filing a return under this Section shall also
4include (for the purpose of paying tax thereon) the total tax
5covered by such return upon the selling price of tangible
6personal property purchased by him at retail from a retailer,
7but as to which the tax imposed by this Act was not collected
8from the retailer filing such return, and such retailer shall
9remit the amount of such tax to the Department when filing such
10return.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable retailers, who are required to file
14returns hereunder and also under the Retailers' Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17    Where the retailer has more than one business registered
18with the Department under separate registration under this Act,
19such retailer may not file each return that is due as a single
20return covering all such registered businesses, but shall file
21separate returns for each such registered business.
22    Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund, a special
24fund in the State Treasury which is hereby created, the net
25revenue realized for the preceding month from the 1% tax on
26sales of food for human consumption which is to be consumed off

 

 

HB5630- 23 -LRB100 20869 HLH 36367 b

1the premises where it is sold (other than alcoholic beverages,
2soft drinks and food which has been prepared for immediate
3consumption) and prescription and nonprescription medicines,
4drugs, medical appliances, products classified as Class III
5medical devices by the United States Food and Drug
6Administration that are used for cancer treatment pursuant to a
7prescription, as well as any accessories and components related
8to those devices, and insulin, urine testing materials,
9syringes and needles used by diabetics.
10    Beginning January 1, 1990, each month the Department shall
11pay into the County and Mass Transit District Fund 4% of the
12net revenue realized for the preceding month from the 6.25%
13general rate on the selling price of tangible personal property
14which is purchased outside Illinois at retail from a retailer
15and which is titled or registered by an agency of this State's
16government.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund, a special
19fund in the State Treasury, 20% of the net revenue realized for
20the preceding month from the 6.25% general rate on the selling
21price of tangible personal property, other than tangible
22personal property which is purchased outside Illinois at retail
23from a retailer and which is titled or registered by an agency
24of this State's government.
25    Beginning August 1, 2000, each month the Department shall
26pay into the State and Local Sales Tax Reform Fund 100% of the

 

 

HB5630- 24 -LRB100 20869 HLH 36367 b

1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol. Beginning
3September 1, 2010, each month the Department shall pay into the
4State and Local Sales Tax Reform Fund 100% of the net revenue
5realized for the preceding month from the 1.25% rate on the
6selling price of sales tax holiday items.
7    Beginning January 1, 1990, each month the Department shall
8pay into the Local Government Tax Fund 16% of the net revenue
9realized for the preceding month from the 6.25% general rate on
10the selling price of tangible personal property which is
11purchased outside Illinois at retail from a retailer and which
12is titled or registered by an agency of this State's
13government.
14    Beginning October 1, 2009, each month the Department shall
15pay into the Capital Projects Fund an amount that is equal to
16an amount estimated by the Department to represent 80% of the
17net revenue realized for the preceding month from the sale of
18candy, grooming and hygiene products, and soft drinks that had
19been taxed at a rate of 1% prior to September 1, 2009 but that
20are now taxed at 6.25%.
21    Beginning July 1, 2011, each month the Department shall pay
22into the Clean Air Act Permit Fund 80% of the net revenue
23realized for the preceding month from the 6.25% general rate on
24the selling price of sorbents used in Illinois in the process
25of sorbent injection as used to comply with the Environmental
26Protection Act or the federal Clean Air Act, but the total

 

 

HB5630- 25 -LRB100 20869 HLH 36367 b

1payment into the Clean Air Act Permit Fund under this Act and
2the Retailers' Occupation Tax Act shall not exceed $2,000,000
3in any fiscal year.
4    Beginning July 1, 2013, each month the Department shall pay
5into the Underground Storage Tank Fund from the proceeds
6collected under this Act, the Service Use Tax Act, the Service
7Occupation Tax Act, and the Retailers' Occupation Tax Act an
8amount equal to the average monthly deficit in the Underground
9Storage Tank Fund during the prior year, as certified annually
10by the Illinois Environmental Protection Agency, but the total
11payment into the Underground Storage Tank Fund under this Act,
12the Service Use Tax Act, the Service Occupation Tax Act, and
13the Retailers' Occupation Tax Act shall not exceed $18,000,000
14in any State fiscal year. As used in this paragraph, the
15"average monthly deficit" shall be equal to the difference
16between the average monthly claims for payment by the fund and
17the average monthly revenues deposited into the fund, excluding
18payments made pursuant to this paragraph.
19    Beginning July 1, 2015, of the remainder of the moneys
20received by the Department under this Act, the Service Use Tax
21Act, the Service Occupation Tax Act, and the Retailers'
22Occupation Tax Act, each month the Department shall deposit
23$500,000 into the State Crime Laboratory Fund.
24    Beginning on January 1, 2019, each month the Department
25shall pay into the Fire Prevention Fund 50% of the net revenue
26realized for the preceding month from the 3.75% tax on the

 

 

HB5630- 26 -LRB100 20869 HLH 36367 b

1selling price of consumer fireworks and 1.3G fireworks.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, (a) 1.75% thereof shall be paid into the
4Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5and after July 1, 1989, 3.8% thereof shall be paid into the
6Build Illinois Fund; provided, however, that if in any fiscal
7year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
8may be, of the moneys received by the Department and required
9to be paid into the Build Illinois Fund pursuant to Section 3
10of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
11Act, Section 9 of the Service Use Tax Act, and Section 9 of the
12Service Occupation Tax Act, such Acts being hereinafter called
13the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
14may be, of moneys being hereinafter called the "Tax Act
15Amount", and (2) the amount transferred to the Build Illinois
16Fund from the State and Local Sales Tax Reform Fund shall be
17less than the Annual Specified Amount (as defined in Section 3
18of the Retailers' Occupation Tax Act), an amount equal to the
19difference shall be immediately paid into the Build Illinois
20Fund from other moneys received by the Department pursuant to
21the Tax Acts; and further provided, that if on the last
22business day of any month the sum of (1) the Tax Act Amount
23required to be deposited into the Build Illinois Bond Account
24in the Build Illinois Fund during such month and (2) the amount
25transferred during such month to the Build Illinois Fund from
26the State and Local Sales Tax Reform Fund shall have been less

 

 

HB5630- 27 -LRB100 20869 HLH 36367 b

1than 1/12 of the Annual Specified Amount, an amount equal to
2the difference shall be immediately paid into the Build
3Illinois Fund from other moneys received by the Department
4pursuant to the Tax Acts; and, further provided, that in no
5event shall the payments required under the preceding proviso
6result in aggregate payments into the Build Illinois Fund
7pursuant to this clause (b) for any fiscal year in excess of
8the greater of (i) the Tax Act Amount or (ii) the Annual
9Specified Amount for such fiscal year; and, further provided,
10that the amounts payable into the Build Illinois Fund under
11this clause (b) shall be payable only until such time as the
12aggregate amount on deposit under each trust indenture securing
13Bonds issued and outstanding pursuant to the Build Illinois
14Bond Act is sufficient, taking into account any future
15investment income, to fully provide, in accordance with such
16indenture, for the defeasance of or the payment of the
17principal of, premium, if any, and interest on the Bonds
18secured by such indenture and on any Bonds expected to be
19issued thereafter and all fees and costs payable with respect
20thereto, all as certified by the Director of the Bureau of the
21Budget (now Governor's Office of Management and Budget). If on
22the last business day of any month in which Bonds are
23outstanding pursuant to the Build Illinois Bond Act, the
24aggregate of the moneys deposited in the Build Illinois Bond
25Account in the Build Illinois Fund in such month shall be less
26than the amount required to be transferred in such month from

 

 

HB5630- 28 -LRB100 20869 HLH 36367 b

1the Build Illinois Bond Account to the Build Illinois Bond
2Retirement and Interest Fund pursuant to Section 13 of the
3Build Illinois Bond Act, an amount equal to such deficiency
4shall be immediately paid from other moneys received by the
5Department pursuant to the Tax Acts to the Build Illinois Fund;
6provided, however, that any amounts paid to the Build Illinois
7Fund in any fiscal year pursuant to this sentence shall be
8deemed to constitute payments pursuant to clause (b) of the
9preceding sentence and shall reduce the amount otherwise
10payable for such fiscal year pursuant to clause (b) of the
11preceding sentence. The moneys received by the Department
12pursuant to this Act and required to be deposited into the
13Build Illinois Fund are subject to the pledge, claim and charge
14set forth in Section 12 of the Build Illinois Bond Act.
15    Subject to payment of amounts into the Build Illinois Fund
16as provided in the preceding paragraph or in any amendment
17thereto hereafter enacted, the following specified monthly
18installment of the amount requested in the certificate of the
19Chairman of the Metropolitan Pier and Exposition Authority
20provided under Section 8.25f of the State Finance Act, but not
21in excess of the sums designated as "Total Deposit", shall be
22deposited in the aggregate from collections under Section 9 of
23the Use Tax Act, Section 9 of the Service Use Tax Act, Section
249 of the Service Occupation Tax Act, and Section 3 of the
25Retailers' Occupation Tax Act into the McCormick Place
26Expansion Project Fund in the specified fiscal years.

 

 

HB5630- 29 -LRB100 20869 HLH 36367 b

1Fiscal YearTotal Deposit
21993         $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000
262017199,000,000

 

 

HB5630- 30 -LRB100 20869 HLH 36367 b

12018210,000,000
22019221,000,000
32020233,000,000
42021246,000,000
52022260,000,000
62023275,000,000
72024 275,000,000
82025 275,000,000
92026 279,000,000
102027 292,000,000
112028 307,000,000
122029 322,000,000
132030 338,000,000
142031 350,000,000
152032 350,000,000
16and
17each fiscal year
18thereafter that bonds
19are outstanding under
20Section 13.2 of the
21Metropolitan Pier and
22Exposition Authority Act,
23but not after fiscal year 2060.
24    Beginning July 20, 1993 and in each month of each fiscal
25year thereafter, one-eighth of the amount requested in the
26certificate of the Chairman of the Metropolitan Pier and

 

 

HB5630- 31 -LRB100 20869 HLH 36367 b

1Exposition Authority for that fiscal year, less the amount
2deposited into the McCormick Place Expansion Project Fund by
3the State Treasurer in the respective month under subsection
4(g) of Section 13 of the Metropolitan Pier and Exposition
5Authority Act, plus cumulative deficiencies in the deposits
6required under this Section for previous months and years,
7shall be deposited into the McCormick Place Expansion Project
8Fund, until the full amount requested for the fiscal year, but
9not in excess of the amount specified above as "Total Deposit",
10has been deposited.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning July 1, 1993 and ending on September 30,
152013, the Department shall each month pay into the Illinois Tax
16Increment Fund 0.27% of 80% of the net revenue realized for the
17preceding month from the 6.25% general rate on the selling
18price of tangible personal property.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning with the receipt of the first report of
23taxes paid by an eligible business and continuing for a 25-year
24period, the Department shall each month pay into the Energy
25Infrastructure Fund 80% of the net revenue realized from the
266.25% general rate on the selling price of Illinois-mined coal

 

 

HB5630- 32 -LRB100 20869 HLH 36367 b

1that was sold to an eligible business. For purposes of this
2paragraph, the term "eligible business" means a new electric
3generating facility certified pursuant to Section 605-332 of
4the Department of Commerce and Economic Opportunity Law of the
5Civil Administrative Code of Illinois.
6    Subject to payment of amounts into the Build Illinois Fund,
7the McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, and the Energy Infrastructure Fund pursuant to
9the preceding paragraphs or in any amendments to this Section
10hereafter enacted, beginning on the first day of the first
11calendar month to occur on or after August 26, 2014 (the
12effective date of Public Act 98-1098), each month, from the
13collections made under Section 9 of the Use Tax Act, Section 9
14of the Service Use Tax Act, Section 9 of the Service Occupation
15Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
16the Department shall pay into the Tax Compliance and
17Administration Fund, to be used, subject to appropriation, to
18fund additional auditors and compliance personnel at the
19Department of Revenue, an amount equal to 1/12 of 5% of 80% of
20the cash receipts collected during the preceding fiscal year by
21the Audit Bureau of the Department under the Use Tax Act, the
22Service Use Tax Act, the Service Occupation Tax Act, the
23Retailers' Occupation Tax Act, and associated local occupation
24and use taxes administered by the Department.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% thereof shall be paid into the State

 

 

HB5630- 33 -LRB100 20869 HLH 36367 b

1Treasury and 25% shall be reserved in a special account and
2used only for the transfer to the Common School Fund as part of
3the monthly transfer from the General Revenue Fund in
4accordance with Section 8a of the State Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16    For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to such
21sales, if the retailers who are affected do not make written
22objection to the Department to this arrangement.
23(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2499-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 
25    (Text of Section after amendment by P.A. 100-363)

 

 

HB5630- 34 -LRB100 20869 HLH 36367 b

1    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
2and trailers that are required to be registered with an agency
3of this State, each retailer required or authorized to collect
4the tax imposed by this Act shall pay to the Department the
5amount of such tax (except as otherwise provided) at the time
6when he is required to file his return for the period during
7which such tax was collected, less a discount of 2.1% prior to
8January 1, 1990, and 1.75% on and after January 1, 1990, or $5
9per calendar year, whichever is greater, which is allowed to
10reimburse the retailer for expenses incurred in collecting the
11tax, keeping records, preparing and filing returns, remitting
12the tax and supplying data to the Department on request. In the
13case of retailers who report and pay the tax on a transaction
14by transaction basis, as provided in this Section, such
15discount shall be taken with each such tax remittance instead
16of when such retailer files his periodic return. The discount
17allowed under this Section is allowed only for returns that are
18filed in the manner required by this Act. The Department may
19disallow the discount for retailers whose certificate of
20registration is revoked at the time the return is filed, but
21only if the Department's decision to revoke the certificate of
22registration has become final. A retailer need not remit that
23part of any tax collected by him to the extent that he is
24required to remit and does remit the tax imposed by the
25Retailers' Occupation Tax Act, with respect to the sale of the
26same property.

 

 

HB5630- 35 -LRB100 20869 HLH 36367 b

1    Where such tangible personal property is sold under a
2conditional sales contract, or under any other form of sale
3wherein the payment of the principal sum, or a part thereof, is
4extended beyond the close of the period for which the return is
5filed, the retailer, in collecting the tax (except as to motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State), may collect for
8each tax return period, only the tax applicable to that part of
9the selling price actually received during such tax return
10period.
11    Except as provided in this Section, on or before the
12twentieth day of each calendar month, such retailer shall file
13a return for the preceding calendar month. Such return shall be
14filed on forms prescribed by the Department and shall furnish
15such information as the Department may reasonably require. On
16and after January 1, 2018, except for returns for motor
17vehicles, watercraft, aircraft, and trailers that are required
18to be registered with an agency of this State, with respect to
19retailers whose annual gross receipts average $20,000 or more,
20all returns required to be filed pursuant to this Act shall be
21filed electronically. Retailers who demonstrate that they do
22not have access to the Internet or demonstrate hardship in
23filing electronically may petition the Department to waive the
24electronic filing requirement.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

HB5630- 36 -LRB100 20869 HLH 36367 b

1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6        1. The name of the seller;
7        2. The address of the principal place of business from
8    which he engages in the business of selling tangible
9    personal property at retail in this State;
10        3. The total amount of taxable receipts received by him
11    during the preceding calendar month from sales of tangible
12    personal property by him during such preceding calendar
13    month, including receipts from charge and time sales, but
14    less all deductions allowed by law;
15        4. The amount of credit provided in Section 2d of this
16    Act;
17        5. The amount of tax due;
18        5-5. The signature of the taxpayer; and
19        6. Such other reasonable information as the Department
20    may require.
21    If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

HB5630- 37 -LRB100 20869 HLH 36367 b

1payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1994, a taxpayer who has
3an average monthly tax liability of $100,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1995, a taxpayer who has
6an average monthly tax liability of $50,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 2000, a taxpayer who has
9an annual tax liability of $200,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. The term "annual tax liability" shall be the
12sum of the taxpayer's liabilities under this Act, and under all
13other State and local occupation and use tax laws administered
14by the Department, for the immediately preceding calendar year.
15The term "average monthly tax liability" means the sum of the
16taxpayer's liabilities under this Act, and under all other
17State and local occupation and use tax laws administered by the
18Department, for the immediately preceding calendar year
19divided by 12. Beginning on October 1, 2002, a taxpayer who has
20a tax liability in the amount set forth in subsection (b) of
21Section 2505-210 of the Department of Revenue Law shall make
22all payments required by rules of the Department by electronic
23funds transfer.
24    Before August 1 of each year beginning in 1993, the
25Department shall notify all taxpayers required to make payments
26by electronic funds transfer. All taxpayers required to make

 

 

HB5630- 38 -LRB100 20869 HLH 36367 b

1payments by electronic funds transfer shall make those payments
2for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those payments
9in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    Before October 1, 2000, if the taxpayer's average monthly
14tax liability to the Department under this Act, the Retailers'
15Occupation Tax Act, the Service Occupation Tax Act, the Service
16Use Tax Act was $10,000 or more during the preceding 4 complete
17calendar quarters, he shall file a return with the Department
18each month by the 20th day of the month next following the
19month during which such tax liability is incurred and shall
20make payments to the Department on or before the 7th, 15th,
2122nd and last day of the month during which such liability is
22incurred. On and after October 1, 2000, if the taxpayer's
23average monthly tax liability to the Department under this Act,
24the Retailers' Occupation Tax Act, the Service Occupation Tax
25Act, and the Service Use Tax Act was $20,000 or more during the
26preceding 4 complete calendar quarters, he shall file a return

 

 

HB5630- 39 -LRB100 20869 HLH 36367 b

1with the Department each month by the 20th day of the month
2next following the month during which such tax liability is
3incurred and shall make payment to the Department on or before
4the 7th, 15th, 22nd and last day of the month during which such
5liability is incurred. If the month during which such tax
6liability is incurred began prior to January 1, 1985, each
7payment shall be in an amount equal to 1/4 of the taxpayer's
8actual liability for the month or an amount set by the
9Department not to exceed 1/4 of the average monthly liability
10of the taxpayer to the Department for the preceding 4 complete
11calendar quarters (excluding the month of highest liability and
12the month of lowest liability in such 4 quarter period). If the
13month during which such tax liability is incurred begins on or
14after January 1, 1985, and prior to January 1, 1987, each
15payment shall be in an amount equal to 22.5% of the taxpayer's
16actual liability for the month or 27.5% of the taxpayer's
17liability for the same calendar month of the preceding year. If
18the month during which such tax liability is incurred begins on
19or after January 1, 1987, and prior to January 1, 1988, each
20payment shall be in an amount equal to 22.5% of the taxpayer's
21actual liability for the month or 26.25% of the taxpayer's
22liability for the same calendar month of the preceding year. If
23the month during which such tax liability is incurred begins on
24or after January 1, 1988, and prior to January 1, 1989, or
25begins on or after January 1, 1996, each payment shall be in an
26amount equal to 22.5% of the taxpayer's actual liability for

 

 

HB5630- 40 -LRB100 20869 HLH 36367 b

1the month or 25% of the taxpayer's liability for the same
2calendar month of the preceding year. If the month during which
3such tax liability is incurred begins on or after January 1,
41989, and prior to January 1, 1996, each payment shall be in an
5amount equal to 22.5% of the taxpayer's actual liability for
6the month or 25% of the taxpayer's liability for the same
7calendar month of the preceding year or 100% of the taxpayer's
8actual liability for the quarter monthly reporting period. The
9amount of such quarter monthly payments shall be credited
10against the final tax liability of the taxpayer's return for
11that month. Before October 1, 2000, once applicable, the
12requirement of the making of quarter monthly payments to the
13Department shall continue until such taxpayer's average
14monthly liability to the Department during the preceding 4
15complete calendar quarters (excluding the month of highest
16liability and the month of lowest liability) is less than
17$9,000, or until such taxpayer's average monthly liability to
18the Department as computed for each calendar quarter of the 4
19preceding complete calendar quarter period is less than
20$10,000. However, if a taxpayer can show the Department that a
21substantial change in the taxpayer's business has occurred
22which causes the taxpayer to anticipate that his average
23monthly tax liability for the reasonably foreseeable future
24will fall below the $10,000 threshold stated above, then such
25taxpayer may petition the Department for change in such
26taxpayer's reporting status. On and after October 1, 2000, once

 

 

HB5630- 41 -LRB100 20869 HLH 36367 b

1applicable, the requirement of the making of quarter monthly
2payments to the Department shall continue until such taxpayer's
3average monthly liability to the Department during the
4preceding 4 complete calendar quarters (excluding the month of
5highest liability and the month of lowest liability) is less
6than $19,000 or until such taxpayer's average monthly liability
7to the Department as computed for each calendar quarter of the
84 preceding complete calendar quarter period is less than
9$20,000. However, if a taxpayer can show the Department that a
10substantial change in the taxpayer's business has occurred
11which causes the taxpayer to anticipate that his average
12monthly tax liability for the reasonably foreseeable future
13will fall below the $20,000 threshold stated above, then such
14taxpayer may petition the Department for a change in such
15taxpayer's reporting status. The Department shall change such
16taxpayer's reporting status unless it finds that such change is
17seasonal in nature and not likely to be long term. If any such
18quarter monthly payment is not paid at the time or in the
19amount required by this Section, then the taxpayer shall be
20liable for penalties and interest on the difference between the
21minimum amount due and the amount of such quarter monthly
22payment actually and timely paid, except insofar as the
23taxpayer has previously made payments for that month to the
24Department in excess of the minimum payments previously due as
25provided in this Section. The Department shall make reasonable
26rules and regulations to govern the quarter monthly payment

 

 

HB5630- 42 -LRB100 20869 HLH 36367 b

1amount and quarter monthly payment dates for taxpayers who file
2on other than a calendar monthly basis.
3    If any such payment provided for in this Section exceeds
4the taxpayer's liabilities under this Act, the Retailers'
5Occupation Tax Act, the Service Occupation Tax Act and the
6Service Use Tax Act, as shown by an original monthly return,
7the Department shall issue to the taxpayer a credit memorandum
8no later than 30 days after the date of payment, which
9memorandum may be submitted by the taxpayer to the Department
10in payment of tax liability subsequently to be remitted by the
11taxpayer to the Department or be assigned by the taxpayer to a
12similar taxpayer under this Act, the Retailers' Occupation Tax
13Act, the Service Occupation Tax Act or the Service Use Tax Act,
14in accordance with reasonable rules and regulations to be
15prescribed by the Department, except that if such excess
16payment is shown on an original monthly return and is made
17after December 31, 1986, no credit memorandum shall be issued,
18unless requested by the taxpayer. If no such request is made,
19the taxpayer may credit such excess payment against tax
20liability subsequently to be remitted by the taxpayer to the
21Department under this Act, the Retailers' Occupation Tax Act,
22the Service Occupation Tax Act or the Service Use Tax Act, in
23accordance with reasonable rules and regulations prescribed by
24the Department. If the Department subsequently determines that
25all or any part of the credit taken was not actually due to the
26taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall

 

 

HB5630- 43 -LRB100 20869 HLH 36367 b

1be reduced by 2.1% or 1.75% of the difference between the
2credit taken and that actually due, and the taxpayer shall be
3liable for penalties and interest on such difference.
4    If the retailer is otherwise required to file a monthly
5return and if the retailer's average monthly tax liability to
6the Department does not exceed $200, the Department may
7authorize his returns to be filed on a quarter annual basis,
8with the return for January, February, and March of a given
9year being due by April 20 of such year; with the return for
10April, May and June of a given year being due by July 20 of such
11year; with the return for July, August and September of a given
12year being due by October 20 of such year, and with the return
13for October, November and December of a given year being due by
14January 20 of the following year.
15    If the retailer is otherwise required to file a monthly or
16quarterly return and if the retailer's average monthly tax
17liability to the Department does not exceed $50, the Department
18may authorize his returns to be filed on an annual basis, with
19the return for a given year being due by January 20 of the
20following 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 Act concerning
25the time within which a retailer may file his return, in the
26case of any retailer who ceases to engage in a kind of business

 

 

HB5630- 44 -LRB100 20869 HLH 36367 b

1which makes him responsible for filing returns under this Act,
2such retailer shall file a final return under this Act with the
3Department not more than one month after discontinuing such
4business.
5    In addition, with respect to motor vehicles, watercraft,
6aircraft, and trailers that are required to be registered with
7an agency of this State, every retailer selling this kind of
8tangible personal property shall file, with the Department,
9upon a form to be prescribed and supplied by the Department, a
10separate return for each such item of tangible personal
11property which the retailer sells, except that if, in the same
12transaction, (i) a retailer of aircraft, watercraft, motor
13vehicles or trailers transfers more than one aircraft,
14watercraft, motor vehicle or trailer to another aircraft,
15watercraft, motor vehicle or trailer retailer for the purpose
16of resale or (ii) a retailer of aircraft, watercraft, motor
17vehicles, or trailers transfers more than one aircraft,
18watercraft, motor vehicle, or trailer to a purchaser for use as
19a qualifying rolling stock as provided in Section 3-55 of this
20Act, then that seller may report the transfer of all the
21aircraft, watercraft, motor vehicles or trailers involved in
22that transaction to the Department on the same uniform
23invoice-transaction reporting return form. For purposes of
24this Section, "watercraft" means a Class 2, Class 3, or Class 4
25watercraft as defined in Section 3-2 of the Boat Registration
26and Safety Act, a personal watercraft, or any boat equipped

 

 

HB5630- 45 -LRB100 20869 HLH 36367 b

1with an inboard motor.
2    The transaction reporting return in the case of motor
3vehicles or trailers that are required to be registered with an
4agency of this State, shall be the same document as the Uniform
5Invoice referred to in Section 5-402 of the Illinois Vehicle
6Code and must show the name and address of the seller; the name
7and address of the purchaser; the amount of the selling price
8including the amount allowed by the retailer for traded-in
9property, if any; the amount allowed by the retailer for the
10traded-in tangible personal property, if any, to the extent to
11which Section 2 of this Act allows an exemption for the value
12of traded-in property; the balance payable after deducting such
13trade-in allowance from the total selling price; the amount of
14tax due from the retailer with respect to such transaction; the
15amount of tax collected from the purchaser by the retailer on
16such transaction (or satisfactory evidence that such tax is not
17due in that particular instance, if that is claimed to be the
18fact); the place and date of the sale; a sufficient
19identification of the property sold; such other information as
20is required in Section 5-402 of the Illinois Vehicle Code, and
21such other information as the Department may reasonably
22require.
23    The transaction reporting return in the case of watercraft
24and aircraft must show the name and address of the seller; the
25name and address of the purchaser; the amount of the selling
26price including the amount allowed by the retailer for

 

 

HB5630- 46 -LRB100 20869 HLH 36367 b

1traded-in property, if any; the amount allowed by the retailer
2for the traded-in tangible personal property, if any, to the
3extent to which Section 2 of this Act allows an exemption for
4the value of traded-in property; the balance payable after
5deducting such trade-in allowance from the total selling price;
6the amount of tax due from the retailer with respect to such
7transaction; the amount of tax collected from the purchaser by
8the retailer on such transaction (or satisfactory evidence that
9such tax is not due in that particular instance, if that is
10claimed to be the fact); the place and date of the sale, a
11sufficient identification of the property sold, and such other
12information as the Department may reasonably require.
13    Such transaction reporting return shall be filed not later
14than 20 days after the date of delivery of the item that is
15being sold, but may be filed by the retailer at any time sooner
16than that if he chooses to do so. The transaction reporting
17return and tax remittance or proof of exemption from the tax
18that is imposed by this Act may be transmitted to the
19Department by way of the State agency with which, or State
20officer with whom, the tangible personal property must be
21titled or registered (if titling or registration is required)
22if the Department and such agency or State officer determine
23that this procedure will expedite the processing of
24applications for title or registration.
25    With each such transaction reporting return, the retailer
26shall remit the proper amount of tax due (or shall submit

 

 

HB5630- 47 -LRB100 20869 HLH 36367 b

1satisfactory evidence that the sale is not taxable if that is
2the case), to the Department or its agents, whereupon the
3Department shall issue, in the purchaser's name, a tax receipt
4(or a certificate of exemption if the Department is satisfied
5that the particular sale is tax exempt) which such purchaser
6may submit to the agency with which, or State officer with
7whom, he must title or register the tangible personal property
8that is involved (if titling or registration is required) in
9support of such purchaser's application for an Illinois
10certificate or other evidence of title or registration to such
11tangible personal property.
12    No retailer's failure or refusal to remit tax under this
13Act precludes a user, who has paid the proper tax to the
14retailer, from obtaining his certificate of title or other
15evidence of title or registration (if titling or registration
16is required) upon satisfying the Department that such user has
17paid the proper tax (if tax is due) to the retailer. The
18Department shall adopt appropriate rules to carry out the
19mandate of this paragraph.
20    If the user who would otherwise pay tax to the retailer
21wants the transaction reporting return filed and the payment of
22tax or proof of exemption made to the Department before the
23retailer is willing to take these actions and such user has not
24paid the tax to the retailer, such user may certify to the fact
25of such delay by the retailer, and may (upon the Department
26being satisfied of the truth of such certification) transmit

 

 

HB5630- 48 -LRB100 20869 HLH 36367 b

1the information required by the transaction reporting return
2and the remittance for tax or proof of exemption directly to
3the Department and obtain his tax receipt or exemption
4determination, in which event the transaction reporting return
5and tax remittance (if a tax payment was required) shall be
6credited by the Department to the proper retailer's account
7with the Department, but without the 2.1% or 1.75% discount
8provided for in this Section being allowed. When the user pays
9the tax directly to the Department, he shall pay the tax in the
10same amount and in the same form in which it would be remitted
11if the tax had been remitted to the Department by the retailer.
12    Where a retailer collects the tax with respect to the
13selling price of tangible personal property which he sells and
14the purchaser thereafter returns such tangible personal
15property and the retailer refunds the selling price thereof to
16the purchaser, such retailer shall also refund, to the
17purchaser, the tax so collected from the purchaser. When filing
18his return for the period in which he refunds such tax to the
19purchaser, the retailer may deduct the amount of the tax so
20refunded by him to the purchaser from any other use tax which
21such retailer may be required to pay or remit to the
22Department, as shown by such return, if the amount of the tax
23to be deducted was previously remitted to the Department by
24such retailer. If the retailer has not previously remitted the
25amount of such tax to the Department, he is entitled to no
26deduction under this Act upon refunding such tax to the

 

 

HB5630- 49 -LRB100 20869 HLH 36367 b

1purchaser.
2    Any retailer filing a return under this Section shall also
3include (for the purpose of paying tax thereon) the total tax
4covered by such return upon the selling price of tangible
5personal property purchased by him at retail from a retailer,
6but as to which the tax imposed by this Act was not collected
7from the retailer filing such return, and such retailer shall
8remit the amount of such tax to the Department when filing such
9return.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable retailers, who are required to file
13returns hereunder and also under the Retailers' Occupation Tax
14Act, to furnish all the return information required by both
15Acts on the one form.
16    Where the retailer has more than one business registered
17with the Department under separate registration under this Act,
18such retailer may not file each return that is due as a single
19return covering all such registered businesses, but shall file
20separate returns for each such registered business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund, a special
23fund in the State Treasury which is hereby created, the net
24revenue realized for the preceding month from the 1% tax on
25sales of food for human consumption which is to be consumed off
26the premises where it is sold (other than alcoholic beverages,

 

 

HB5630- 50 -LRB100 20869 HLH 36367 b

1soft drinks and food which has been prepared for immediate
2consumption) and prescription and nonprescription medicines,
3drugs, medical appliances, products classified as Class III
4medical devices by the United States Food and Drug
5Administration that are used for cancer treatment pursuant to a
6prescription, as well as any accessories and components related
7to those devices, and insulin, urine testing materials,
8syringes and needles used by diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund 4% of the
11net revenue realized for the preceding month from the 6.25%
12general rate on the selling price of tangible personal property
13which is purchased outside Illinois at retail from a retailer
14and which is titled or registered by an agency of this State's
15government.
16    Beginning January 1, 1990, each month the Department shall
17pay into the State and Local Sales Tax Reform Fund, a special
18fund in the State Treasury, 20% of the net revenue realized for
19the preceding month from the 6.25% general rate on the selling
20price of tangible personal property, other than tangible
21personal property which is purchased outside Illinois at retail
22from a retailer and which is titled or registered by an agency
23of this State's government.
24    Beginning August 1, 2000, each month the Department shall
25pay into the State and Local Sales Tax Reform Fund 100% of the
26net revenue realized for the preceding month from the 1.25%

 

 

HB5630- 51 -LRB100 20869 HLH 36367 b

1rate on the selling price of motor fuel and gasohol. Beginning
2September 1, 2010, each month the Department shall pay into the
3State and Local Sales Tax Reform Fund 100% of the net revenue
4realized for the preceding month from the 1.25% rate on the
5selling price of sales tax holiday items.
6    Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund 16% of the net revenue
8realized for the preceding month from the 6.25% general rate on
9the selling price of tangible personal property which is
10purchased outside Illinois at retail from a retailer and which
11is titled or registered by an agency of this State's
12government.
13    Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19are now taxed at 6.25%.
20    Beginning July 1, 2011, each month the Department shall pay
21into the Clean Air Act Permit Fund 80% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of sorbents used in Illinois in the process
24of sorbent injection as used to comply with the Environmental
25Protection Act or the federal Clean Air Act, but the total
26payment into the Clean Air Act Permit Fund under this Act and

 

 

HB5630- 52 -LRB100 20869 HLH 36367 b

1the Retailers' Occupation Tax Act shall not exceed $2,000,000
2in any fiscal year.
3    Beginning July 1, 2013, each month the Department shall pay
4into the Underground Storage Tank Fund from the proceeds
5collected under this Act, the Service Use Tax Act, the Service
6Occupation Tax Act, and the Retailers' Occupation Tax Act an
7amount equal to the average monthly deficit in the Underground
8Storage Tank Fund during the prior year, as certified annually
9by the Illinois Environmental Protection Agency, but the total
10payment into the Underground Storage Tank Fund under this Act,
11the Service Use Tax Act, the Service Occupation Tax Act, and
12the Retailers' Occupation Tax Act shall not exceed $18,000,000
13in any State fiscal year. As used in this paragraph, the
14"average monthly deficit" shall be equal to the difference
15between the average monthly claims for payment by the fund and
16the average monthly revenues deposited into the fund, excluding
17payments made pursuant to this paragraph.
18    Beginning July 1, 2015, of the remainder of the moneys
19received by the Department under this Act, the Service Use Tax
20Act, the Service Occupation Tax Act, and the Retailers'
21Occupation Tax Act, each month the Department shall deposit
22$500,000 into the State Crime Laboratory Fund.
23    Beginning on January 1, 2019, each month the Department
24shall pay into the Fire Prevention Fund 50% of the net revenue
25realized for the preceding month from the 3.75% tax on the
26selling price of consumer fireworks and 1.3G fireworks.

 

 

HB5630- 53 -LRB100 20869 HLH 36367 b

1    Of the remainder of the moneys received by the Department
2pursuant to this Act, (a) 1.75% thereof shall be paid into the
3Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4and after July 1, 1989, 3.8% thereof shall be paid into the
5Build Illinois Fund; provided, however, that if in any fiscal
6year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
7may be, of the moneys received by the Department and required
8to be paid into the Build Illinois Fund pursuant to Section 3
9of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
10Act, Section 9 of the Service Use Tax Act, and Section 9 of the
11Service Occupation Tax Act, such Acts being hereinafter called
12the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
13may be, of moneys being hereinafter called the "Tax Act
14Amount", and (2) the amount transferred to the Build Illinois
15Fund from the State and Local Sales Tax Reform Fund shall be
16less than the Annual Specified Amount (as defined in Section 3
17of the Retailers' Occupation Tax Act), an amount equal to the
18difference shall be immediately paid into the Build Illinois
19Fund from other moneys received by the Department pursuant to
20the Tax Acts; and further provided, that if on the last
21business day of any month the sum of (1) the Tax Act Amount
22required to be deposited into the Build Illinois Bond Account
23in the Build Illinois Fund during such month and (2) the amount
24transferred during such month to the Build Illinois Fund from
25the State and Local Sales Tax Reform Fund shall have been less
26than 1/12 of the Annual Specified Amount, an amount equal to

 

 

HB5630- 54 -LRB100 20869 HLH 36367 b

1the difference shall be immediately paid into the Build
2Illinois Fund from other moneys received by the Department
3pursuant to the Tax Acts; and, further provided, that in no
4event shall the payments required under the preceding proviso
5result in aggregate payments into the Build Illinois Fund
6pursuant to this clause (b) for any fiscal year in excess of
7the greater of (i) the Tax Act Amount or (ii) the Annual
8Specified Amount for such fiscal year; and, further provided,
9that the amounts payable into the Build Illinois Fund under
10this clause (b) shall be payable only until such time as the
11aggregate amount on deposit under each trust indenture securing
12Bonds issued and outstanding pursuant to the Build Illinois
13Bond Act is sufficient, taking into account any future
14investment income, to fully provide, in accordance with such
15indenture, for the defeasance of or the payment of the
16principal of, premium, if any, and interest on the Bonds
17secured by such indenture and on any Bonds expected to be
18issued thereafter and all fees and costs payable with respect
19thereto, all as certified by the Director of the Bureau of the
20Budget (now Governor's Office of Management and Budget). If on
21the last business day of any month in which Bonds are
22outstanding pursuant to the Build Illinois Bond Act, the
23aggregate of the moneys deposited in the Build Illinois Bond
24Account in the Build Illinois Fund in such month shall be less
25than the amount required to be transferred in such month from
26the Build Illinois Bond Account to the Build Illinois Bond

 

 

HB5630- 55 -LRB100 20869 HLH 36367 b

1Retirement and Interest Fund pursuant to Section 13 of the
2Build Illinois Bond Act, an amount equal to such deficiency
3shall be immediately paid from other moneys received by the
4Department pursuant to the Tax Acts to the Build Illinois Fund;
5provided, however, that any amounts paid to the Build Illinois
6Fund in any fiscal year pursuant to this sentence shall be
7deemed to constitute payments pursuant to clause (b) of the
8preceding sentence and shall reduce the amount otherwise
9payable for such fiscal year pursuant to clause (b) of the
10preceding sentence. The moneys received by the Department
11pursuant to this Act and required to be deposited into the
12Build Illinois Fund are subject to the pledge, claim and charge
13set forth in Section 12 of the Build Illinois Bond Act.
14    Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of the sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.
26Fiscal YearTotal Deposit

 

 

HB5630- 56 -LRB100 20869 HLH 36367 b

11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

HB5630- 57 -LRB100 20869 HLH 36367 b

12019221,000,000
22020233,000,000
32021246,000,000
42022260,000,000
52023275,000,000
62024 275,000,000
72025 275,000,000
82026 279,000,000
92027 292,000,000
102028 307,000,000
112029 322,000,000
122030 338,000,000
132031 350,000,000
142032 350,000,000
15and
16each fiscal year
17thereafter that bonds
18are outstanding under
19Section 13.2 of the
20Metropolitan Pier and
21Exposition Authority Act,
22but not after fiscal year 2060.
23    Beginning July 20, 1993 and in each month of each fiscal
24year thereafter, one-eighth of the amount requested in the
25certificate of the Chairman of the Metropolitan Pier and
26Exposition Authority for that fiscal year, less the amount

 

 

HB5630- 58 -LRB100 20869 HLH 36367 b

1deposited into the McCormick Place Expansion Project Fund by
2the State Treasurer in the respective month under subsection
3(g) of Section 13 of the Metropolitan Pier and Exposition
4Authority Act, plus cumulative deficiencies in the deposits
5required under this Section for previous months and years,
6shall be deposited into the McCormick Place Expansion Project
7Fund, until the full amount requested for the fiscal year, but
8not in excess of the amount specified above as "Total Deposit",
9has been deposited.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois Tax
15Increment Fund 0.27% of 80% of the net revenue realized for the
16preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a 25-year
23period, the Department shall each month pay into the Energy
24Infrastructure Fund 80% of the net revenue realized from the
256.25% general rate on the selling price of Illinois-mined coal
26that was sold to an eligible business. For purposes of this

 

 

HB5630- 59 -LRB100 20869 HLH 36367 b

1paragraph, the term "eligible business" means a new electric
2generating facility certified pursuant to Section 605-332 of
3the Department of Commerce and Economic Opportunity Law of the
4Civil Administrative Code of Illinois.
5    Subject to payment of amounts into the Build Illinois Fund,
6the McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, and the Energy Infrastructure Fund pursuant to
8the preceding paragraphs or in any amendments to this Section
9hereafter enacted, beginning on the first day of the first
10calendar month to occur on or after August 26, 2014 (the
11effective date of Public Act 98-1098), each month, from the
12collections made under Section 9 of the Use Tax Act, Section 9
13of the Service Use Tax Act, Section 9 of the Service Occupation
14Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
15the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year by
20the Audit Bureau of the Department under the Use Tax Act, the
21Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24    Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the Tax

 

 

HB5630- 60 -LRB100 20869 HLH 36367 b

1Compliance and Administration Fund as provided in this Section,
2beginning on July 1, 2018 the Department shall pay each month
3into the Downstate Public Transportation Fund the moneys
4required to be so paid under Section 2-3 of the Downstate
5Public Transportation Act.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the State
8Treasury and 25% shall be reserved in a special account and
9used only for the transfer to the Common School Fund as part of
10the monthly transfer from the General Revenue Fund in
11accordance with Section 8a of the State Finance Act.
12    As soon as possible after the first day of each month, upon
13certification of the Department of Revenue, the Comptroller
14shall order transferred and the Treasurer shall transfer from
15the General Revenue Fund to the Motor Fuel Tax Fund an amount
16equal to 1.7% of 80% of the net revenue realized under this Act
17for the second preceding month. Beginning April 1, 2000, this
18transfer is no longer required and shall not be made.
19    Net revenue realized for a month shall be the revenue
20collected by the State pursuant to this Act, less the amount
21paid out during that month as refunds to taxpayers for
22overpayment of liability.
23    For greater simplicity of administration, manufacturers,
24importers and wholesalers whose products are sold at retail in
25Illinois by numerous retailers, and who wish to do so, may
26assume the responsibility for accounting and paying to the

 

 

HB5630- 61 -LRB100 20869 HLH 36367 b

1Department all tax accruing under this Act with respect to such
2sales, if the retailers who are affected do not make written
3objection to the Department to this arrangement.
4(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
599-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
67-1-18; revised 10-20-17.)
 
7    Section 10. The Service Use Tax Act is amended by changing
8Sections 3-10 and 9 as follows:
 
9    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
10    Sec. 3-10. Rate of tax. Unless otherwise provided in this
11Section, the tax imposed by this Act is at the rate of 6.25% of
12the selling price of tangible personal property transferred as
13an incident to the sale of service, but, for the purpose of
14computing this tax, in no event shall the selling price be less
15than the cost price of the property to the serviceman.
16    Beginning on July 1, 2000 and through December 31, 2000,
17with respect to motor fuel, as defined in Section 1.1 of the
18Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
19the Use Tax Act, the tax is imposed at the rate of 1.25%.
20    With respect to gasohol, as defined in the Use Tax Act, the
21tax imposed by this Act applies to (i) 70% of the selling price
22of property transferred as an incident to the sale of service
23on or after January 1, 1990, and before July 1, 2003, (ii) 80%
24of the selling price of property transferred as an incident to

 

 

HB5630- 62 -LRB100 20869 HLH 36367 b

1the sale of service on or after July 1, 2003 and on or before
2July 1, 2017, and (iii) 100% of the selling price thereafter.
3If, at any time, however, the tax under this Act on sales of
4gasohol, as defined in the Use Tax Act, is imposed at the rate
5of 1.25%, then the tax imposed by this Act applies to 100% of
6the proceeds of sales of gasohol made during that time.
7    With respect to majority blended ethanol fuel, as defined
8in the Use Tax Act, the tax imposed by this Act does not apply
9to the selling price of property transferred as an incident to
10the sale of service on or after July 1, 2003 and on or before
11December 31, 2023 but applies to 100% of the selling price
12thereafter.
13    With respect to biodiesel blends, as defined in the Use Tax
14Act, with no less than 1% and no more than 10% biodiesel, the
15tax imposed by this Act applies to (i) 80% of the selling price
16of property transferred as an incident to the sale of service
17on or after July 1, 2003 and on or before December 31, 2018 and
18(ii) 100% of the proceeds of the selling price thereafter. If,
19at any time, however, the tax under this Act on sales of
20biodiesel blends, as defined in the Use Tax Act, with no less
21than 1% and no more than 10% biodiesel is imposed at the rate
22of 1.25%, then the tax imposed by this Act applies to 100% of
23the proceeds of sales of biodiesel blends with no less than 1%
24and no more than 10% biodiesel made during that time.
25    With respect to 100% biodiesel, as defined in the Use Tax
26Act, and biodiesel blends, as defined in the Use Tax Act, with

 

 

HB5630- 63 -LRB100 20869 HLH 36367 b

1more than 10% but no more than 99% biodiesel, the tax imposed
2by this Act does not apply to the proceeds of the selling price
3of property transferred as an incident to the sale of service
4on or after July 1, 2003 and on or before December 31, 2023 but
5applies to 100% of the selling price thereafter.
6    At the election of any registered serviceman made for each
7fiscal year, sales of service in which the aggregate annual
8cost price of tangible personal property transferred as an
9incident to the sales of service is less than 35%, or 75% in
10the case of servicemen transferring prescription drugs or
11servicemen engaged in graphic arts production, of the aggregate
12annual total gross receipts from all sales of service, the tax
13imposed by this Act shall be based on the serviceman's cost
14price of the tangible personal property transferred as an
15incident to the sale of those services.
16    The tax shall be imposed at the rate of 1% on food prepared
17for immediate consumption and transferred incident to a sale of
18service subject to this Act or the Service Occupation Tax Act
19by an entity licensed under the Hospital Licensing Act, the
20Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
21Act, the Specialized Mental Health Rehabilitation Act of 2013,
22or the Child Care Act of 1969. The tax shall also be imposed at
23the rate of 1% on food for human consumption that is to be
24consumed off the premises where it is sold (other than
25alcoholic beverages, soft drinks, and food that has been
26prepared for immediate consumption and is not otherwise

 

 

HB5630- 64 -LRB100 20869 HLH 36367 b

1included in this paragraph) and prescription and
2nonprescription medicines, drugs, medical appliances, products
3classified as Class III medical devices by the United States
4Food and Drug Administration that are used for cancer treatment
5pursuant to a prescription, as well as any accessories and
6components related to those devices, modifications to a motor
7vehicle for the purpose of rendering it usable by a person with
8a disability, and insulin, urine testing materials, syringes,
9and needles used by diabetics, for human use. For the purposes
10of this Section, until September 1, 2009: the term "soft
11drinks" means any complete, finished, ready-to-use,
12non-alcoholic drink, whether carbonated or not, including but
13not limited to soda water, cola, fruit juice, vegetable juice,
14carbonated water, and all other preparations commonly known as
15soft drinks of whatever kind or description that are contained
16in any closed or sealed bottle, can, carton, or container,
17regardless of size; but "soft drinks" does not include coffee,
18tea, non-carbonated water, infant formula, milk or milk
19products as defined in the Grade A Pasteurized Milk and Milk
20Products Act, or drinks containing 50% or more natural fruit or
21vegetable juice.
22    Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "soft drinks" means non-alcoholic
24beverages that contain natural or artificial sweeteners. "Soft
25drinks" do not include beverages that contain milk or milk
26products, soy, rice or similar milk substitutes, or greater

 

 

HB5630- 65 -LRB100 20869 HLH 36367 b

1than 50% of vegetable or fruit juice by volume.
2    Until August 1, 2009, and notwithstanding any other
3provisions of this Act, "food for human consumption that is to
4be consumed off the premises where it is sold" includes all
5food sold through a vending machine, except soft drinks and
6food products that are dispensed hot from a vending machine,
7regardless of the location of the vending machine. Beginning
8August 1, 2009, and notwithstanding any other provisions of
9this Act, "food for human consumption that is to be consumed
10off the premises where it is sold" includes all food sold
11through a vending machine, except soft drinks, candy, and food
12products that are dispensed hot from a vending machine,
13regardless of the location of the vending machine.
14    Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "food for human consumption that
16is to be consumed off the premises where it is sold" does not
17include candy. For purposes of this Section, "candy" means a
18preparation of sugar, honey, or other natural or artificial
19sweeteners in combination with chocolate, fruits, nuts or other
20ingredients or flavorings in the form of bars, drops, or
21pieces. "Candy" does not include any preparation that contains
22flour or requires refrigeration.
23    Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "nonprescription medicines and
25drugs" does not include grooming and hygiene products. For
26purposes of this Section, "grooming and hygiene products"

 

 

HB5630- 66 -LRB100 20869 HLH 36367 b

1includes, but is not limited to, soaps and cleaning solutions,
2shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3lotions and screens, unless those products are available by
4prescription only, regardless of whether the products meet the
5definition of "over-the-counter-drugs". For the purposes of
6this paragraph, "over-the-counter-drug" means a drug for human
7use that contains a label that identifies the product as a drug
8as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
9label includes:
10        (A) A "Drug Facts" panel; or
11        (B) A statement of the "active ingredient(s)" with a
12    list of those ingredients contained in the compound,
13    substance or preparation.
14    Beginning on January 1, 2014 (the effective date of Public
15Act 98-122), "prescription and nonprescription medicines and
16drugs" includes medical cannabis purchased from a registered
17dispensing organization under the Compassionate Use of Medical
18Cannabis Pilot Program Act.
19    Beginning on January 1, 2019, in addition to all other
20rates of tax imposed under this Act, a tax of 3.75% is imposed
21on the selling price of consumer fireworks and 1.3G fireworks.
22As used in this Section, "consumer fireworks" and "1.3G
23fireworks" have the meanings given to those terms in the
24Pyrotechnic Use Act.
25    If the property that is acquired from a serviceman is
26acquired outside Illinois and used outside Illinois before

 

 

HB5630- 67 -LRB100 20869 HLH 36367 b

1being brought to Illinois for use here and is taxable under
2this Act, the "selling price" on which the tax is computed
3shall be reduced by an amount that represents a reasonable
4allowance for depreciation for the period of prior out-of-state
5use.
6(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
799-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
87-6-17.)
 
9    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
10    (Text of Section before amendment by P.A. 100-363)
11    Sec. 9. Each serviceman required or authorized to collect
12the tax herein imposed shall pay to the Department the amount
13of such tax (except as otherwise provided) at the time when he
14is required to file his return for the period during which such
15tax was collected, less a discount of 2.1% prior to January 1,
161990 and 1.75% on and after January 1, 1990, or $5 per calendar
17year, whichever is greater, which is allowed to reimburse the
18serviceman for expenses incurred in collecting the tax, keeping
19records, preparing and filing returns, remitting the tax and
20supplying data to the Department on request. The discount
21allowed under this Section is allowed only for returns that are
22filed in the manner required by this Act. The Department may
23disallow the discount for servicemen whose certificate of
24registration is revoked at the time the return is filed, but
25only if the Department's decision to revoke the certificate of

 

 

HB5630- 68 -LRB100 20869 HLH 36367 b

1registration has become final. A serviceman need not remit that
2part of any tax collected by him to the extent that he is
3required to pay and does pay the tax imposed by the Service
4Occupation Tax Act with respect to his sale of service
5involving the incidental transfer by him of the same property.
6    Except as provided hereinafter in this Section, on or
7before the twentieth day of each calendar month, such
8serviceman shall file a return for the preceding calendar month
9in accordance with reasonable Rules and Regulations to be
10promulgated by the Department. Such return shall be filed on a
11form prescribed by the Department and shall contain such
12information as the Department may reasonably require. On and
13after January 1, 2018, with respect to servicemen whose annual
14gross receipts average $20,000 or more, all returns required to
15be filed pursuant to this Act shall be filed electronically.
16Servicemen who demonstrate that they do not have access to the
17Internet or demonstrate hardship in filing electronically may
18petition the Department to waive the electronic filing
19requirement.
20    The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

 

 

HB5630- 69 -LRB100 20869 HLH 36367 b

1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in business as a serviceman in this State;
4        3. The total amount of taxable receipts received by him
5    during the preceding calendar month, including receipts
6    from charge and time sales, but less all deductions allowed
7    by law;
8        4. The amount of credit provided in Section 2d of this
9    Act;
10        5. The amount of tax due;
11        5-5. The signature of the taxpayer; and
12        6. Such other reasonable information as the Department
13    may require.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1995, a taxpayer who has
25an average monthly tax liability of $50,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

HB5630- 70 -LRB100 20869 HLH 36367 b

1funds transfer. Beginning October 1, 2000, a taxpayer who has
2an annual tax liability of $200,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. The term "annual tax liability" shall be the
5sum of the taxpayer's liabilities under this Act, and under all
6other State and local occupation and use tax laws administered
7by the Department, for the immediately preceding calendar year.
8The term "average monthly tax liability" means the sum of the
9taxpayer's liabilities under this Act, and under all other
10State and local occupation and use tax laws administered by the
11Department, for the immediately preceding calendar year
12divided by 12. Beginning on October 1, 2002, a taxpayer who has
13a tax liability in the amount set forth in subsection (b) of
14Section 2505-210 of the Department of Revenue Law shall make
15all payments required by rules of the Department by electronic
16funds transfer.
17    Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make payments
19by electronic funds transfer. All taxpayers required to make
20payments by electronic funds transfer shall make those payments
21for a minimum of one year beginning on October 1.
22    Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25    All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

 

 

HB5630- 71 -LRB100 20869 HLH 36367 b

1payments by electronic funds transfer shall make those payments
2in the manner authorized by the Department.
3    The Department shall adopt such rules as are necessary to
4effectuate a program of electronic funds transfer and the
5requirements of this Section.
6    If the serviceman is otherwise required to file a monthly
7return and if the serviceman's average monthly tax liability to
8the Department does not exceed $200, the Department may
9authorize his returns to be filed on a quarter annual basis,
10with the return for January, February and March of a given year
11being due by April 20 of such year; with the return for April,
12May and June of a given year being due by July 20 of such year;
13with the return for July, August and September of a given year
14being due by October 20 of such year, and with the return for
15October, November and December of a given year being due by
16January 20 of the following year.
17    If the serviceman is otherwise required to file a monthly
18or quarterly return and if the serviceman's average monthly tax
19liability to the Department does not exceed $50, the Department
20may authorize his returns to be filed on an annual basis, with
21the return for a given year being due by January 20 of the
22following year.
23    Such quarter annual and annual returns, as to form and
24substance, shall be subject to the same requirements as monthly
25returns.
26    Notwithstanding any other provision in this Act concerning

 

 

HB5630- 72 -LRB100 20869 HLH 36367 b

1the time within which a serviceman may file his return, in the
2case of any serviceman who ceases to engage in a kind of
3business which makes him responsible for filing returns under
4this Act, such serviceman shall file a final return under this
5Act with the Department not more than 1 month after
6discontinuing such business.
7    Where a serviceman collects the tax with respect to the
8selling price of property which he sells and the purchaser
9thereafter returns such property and the serviceman refunds the
10selling price thereof to the purchaser, such serviceman shall
11also refund, to the purchaser, the tax so collected from the
12purchaser. When filing his return for the period in which he
13refunds such tax to the purchaser, the serviceman may deduct
14the amount of the tax so refunded by him to the purchaser from
15any other Service Use Tax, Service Occupation Tax, retailers'
16occupation tax or use tax which such serviceman may be required
17to pay or remit to the Department, as shown by such return,
18provided that the amount of the tax to be deducted shall
19previously have been remitted to the Department by such
20serviceman. If the serviceman shall not previously have
21remitted the amount of such tax to the Department, he shall be
22entitled to no deduction hereunder upon refunding such tax to
23the purchaser.
24    Any serviceman filing a return hereunder shall also include
25the total tax upon the selling price of tangible personal
26property purchased for use by him as an incident to a sale of

 

 

HB5630- 73 -LRB100 20869 HLH 36367 b

1service, and such serviceman shall remit the amount of such tax
2to the Department when filing such return.
3    If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable servicemen, who are required to file
6returns hereunder and also under the Service Occupation Tax
7Act, to furnish all the return information required by both
8Acts on the one form.
9    Where the serviceman has more than one business registered
10with the Department under separate registration hereunder,
11such serviceman shall not file each return that is due as a
12single return covering all such registered businesses, but
13shall file separate returns for each such registered business.
14    Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Tax Reform Fund, a special fund in
16the State Treasury, the net revenue realized for the preceding
17month from the 1% tax on sales of food for human consumption
18which is to be consumed off the premises where it is sold
19(other than alcoholic beverages, soft drinks and food which has
20been prepared for immediate consumption) and prescription and
21nonprescription medicines, drugs, medical appliances, products
22classified as Class III medical devices, by the United States
23Food and Drug Administration that are used for cancer treatment
24pursuant to a prescription, as well as any accessories and
25components related to those devices, and insulin, urine testing
26materials, syringes and needles used by diabetics.

 

 

HB5630- 74 -LRB100 20869 HLH 36367 b

1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund 20% of the
3net revenue realized for the preceding month from the 6.25%
4general rate on transfers of tangible personal property, other
5than tangible personal property which is purchased outside
6Illinois at retail from a retailer and which is titled or
7registered by an agency of this State's government.
8    Beginning August 1, 2000, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 100% of the
10net revenue realized for the preceding month from the 1.25%
11rate on the selling price of motor fuel and gasohol.
12    Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19    Beginning July 1, 2013, each month the Department shall pay
20into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Use Tax Act, the Service
22Occupation Tax Act, and the Retailers' Occupation Tax Act an
23amount equal to the average monthly deficit in the Underground
24Storage Tank Fund during the prior year, as certified annually
25by the Illinois Environmental Protection Agency, but the total
26payment into the Underground Storage Tank Fund under this Act,

 

 

HB5630- 75 -LRB100 20869 HLH 36367 b

1the Use Tax Act, the Service Occupation Tax Act, and the
2Retailers' Occupation Tax Act shall not exceed $18,000,000 in
3any State fiscal year. As used in this paragraph, the "average
4monthly deficit" shall be equal to the difference between the
5average monthly claims for payment by the fund and the average
6monthly revenues deposited into the fund, excluding payments
7made pursuant to this paragraph.
8    Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under the Use Tax Act, this Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, each month the Department shall deposit $500,000 into the
12State Crime Laboratory Fund.
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to Section 3
21of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23Service Occupation Tax Act, such Acts being hereinafter called
24the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25may be, of moneys being hereinafter called the "Tax Act
26Amount", and (2) the amount transferred to the Build Illinois

 

 

HB5630- 76 -LRB100 20869 HLH 36367 b

1Fund from the State and Local Sales Tax Reform Fund shall be
2less than the Annual Specified Amount (as defined in Section 3
3of the Retailers' Occupation Tax Act), an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and further provided, that if on the last
7business day of any month the sum of (1) the Tax Act Amount
8required to be deposited into the Build Illinois Bond Account
9in the Build Illinois Fund during such month and (2) the amount
10transferred during such month to the Build Illinois Fund from
11the State and Local Sales Tax Reform Fund shall have been less
12than 1/12 of the Annual Specified Amount, an amount equal to
13the difference shall be immediately paid into the Build
14Illinois Fund from other moneys received by the Department
15pursuant to the Tax Acts; and, further provided, that in no
16event shall the payments required under the preceding proviso
17result in aggregate payments into the Build Illinois Fund
18pursuant to this clause (b) for any fiscal year in excess of
19the greater of (i) the Tax Act Amount or (ii) the Annual
20Specified Amount for such fiscal year; and, further provided,
21that the amounts payable into the Build Illinois Fund under
22this clause (b) shall be payable only until such time as the
23aggregate amount on deposit under each trust indenture securing
24Bonds issued and outstanding pursuant to the Build Illinois
25Bond Act is sufficient, taking into account any future
26investment income, to fully provide, in accordance with such

 

 

HB5630- 77 -LRB100 20869 HLH 36367 b

1indenture, for the defeasance of or the payment of the
2principal of, premium, if any, and interest on the Bonds
3secured by such indenture and on any Bonds expected to be
4issued thereafter and all fees and costs payable with respect
5thereto, all as certified by the Director of the Bureau of the
6Budget (now Governor's Office of Management and Budget). If on
7the last business day of any month in which Bonds are
8outstanding pursuant to the Build Illinois Bond Act, the
9aggregate of the moneys deposited in the Build Illinois Bond
10Account in the Build Illinois Fund in such month shall be less
11than the amount required to be transferred in such month from
12the Build Illinois Bond Account to the Build Illinois Bond
13Retirement and Interest Fund pursuant to Section 13 of the
14Build Illinois Bond Act, an amount equal to such deficiency
15shall be immediately paid from other moneys received by the
16Department pursuant to the Tax Acts to the Build Illinois Fund;
17provided, however, that any amounts paid to the Build Illinois
18Fund in any fiscal year pursuant to this sentence shall be
19deemed to constitute payments pursuant to clause (b) of the
20preceding sentence and shall reduce the amount otherwise
21payable for such fiscal year pursuant to clause (b) of the
22preceding sentence. The moneys received by the Department
23pursuant to this Act and required to be deposited into the
24Build Illinois Fund are subject to the pledge, claim and charge
25set forth in Section 12 of the Build Illinois Bond Act.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

HB5630- 78 -LRB100 20869 HLH 36367 b

1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
12Fiscal YearTotal Deposit
131993         $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000

 

 

HB5630- 79 -LRB100 20869 HLH 36367 b

12006113,000,000
22007119,000,000
32008126,000,000
42009132,000,000
52010139,000,000
62011146,000,000
72012153,000,000
82013161,000,000
92014170,000,000
102015179,000,000
112016189,000,000
122017199,000,000
132018210,000,000
142019221,000,000
152020233,000,000
162021246,000,000
172022260,000,000
182023275,000,000
192024 275,000,000
202025 275,000,000
212026 279,000,000
222027 292,000,000
232028 307,000,000
242029 322,000,000
252030 338,000,000
262031 350,000,000

 

 

HB5630- 80 -LRB100 20869 HLH 36367 b

12032 350,000,000
2and
3each fiscal year
4thereafter that bonds
5are outstanding under
6Section 13.2 of the
7Metropolitan Pier and
8Exposition Authority Act,
9but not after fiscal year 2060.
10    Beginning July 20, 1993 and in each month of each fiscal
11year thereafter, one-eighth of the amount requested in the
12certificate of the Chairman of the Metropolitan Pier and
13Exposition Authority for that fiscal year, less the amount
14deposited into the McCormick Place Expansion Project Fund by
15the State Treasurer in the respective month under subsection
16(g) of Section 13 of the Metropolitan Pier and Exposition
17Authority Act, plus cumulative deficiencies in the deposits
18required under this Section for previous months and years,
19shall be deposited into the McCormick Place Expansion Project
20Fund, until the full amount requested for the fiscal year, but
21not in excess of the amount specified above as "Total Deposit",
22has been deposited.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993 and ending on September 30,

 

 

HB5630- 81 -LRB100 20869 HLH 36367 b

12013, the Department shall each month pay into the Illinois Tax
2Increment Fund 0.27% of 80% of the net revenue realized for the
3preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a 25-year
10period, the Department shall each month pay into the Energy
11Infrastructure Fund 80% of the net revenue realized from the
126.25% general rate on the selling price of Illinois-mined coal
13that was sold to an eligible business. For purposes of this
14paragraph, the term "eligible business" means a new electric
15generating facility certified pursuant to Section 605-332 of
16the Department of Commerce and Economic Opportunity Law of the
17Civil Administrative Code of Illinois.
18    Subject to payment of amounts into the Build Illinois Fund,
19the McCormick Place Expansion Project Fund, the Illinois Tax
20Increment Fund, and the Energy Infrastructure Fund pursuant to
21the preceding paragraphs or in any amendments to this Section
22hereafter enacted, beginning on the first day of the first
23calendar month to occur on or after August 26, 2014 (the
24effective date of Public Act 98-1098) this amendatory Act of
25the 98th General Assembly, each month, from the collections
26made under Section 9 of the Use Tax Act, Section 9 of the

 

 

HB5630- 82 -LRB100 20869 HLH 36367 b

1Service Use Tax Act, Section 9 of the Service Occupation Tax
2Act, and Section 3 of the Retailers' Occupation Tax Act, the
3Department shall pay into the Tax Compliance and Administration
4Fund, to be used, subject to appropriation, to fund additional
5auditors and compliance personnel at the Department of Revenue,
6an amount equal to 1/12 of 5% of 80% of the cash receipts
7collected during the preceding fiscal year by the Audit Bureau
8of the Department under the Use Tax Act, the Service Use Tax
9Act, the Service Occupation Tax Act, the Retailers' Occupation
10Tax Act, and associated local occupation and use taxes
11administered by the Department.
12    Beginning on January 1, 2019, each month the Department
13shall pay into the Fire Prevention Fund 50% of the net revenue
14realized for the preceding month from the 3.75% tax on the
15selling price of consumer fireworks and 1.3G fireworks.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, 75% thereof shall be paid into the
18General Revenue Fund of the State Treasury and 25% shall be
19reserved in a special account and used only for the transfer to
20the Common School Fund as part of the monthly transfer from the
21General Revenue Fund in accordance with Section 8a of the State
22Finance Act.
23    As soon as possible after the first day of each month, upon
24certification of the Department of Revenue, the Comptroller
25shall order transferred and the Treasurer shall transfer from
26the General Revenue Fund to the Motor Fuel Tax Fund an amount

 

 

HB5630- 83 -LRB100 20869 HLH 36367 b

1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
9100-303, eff. 8-24-17; revised 1-22-18.)
 
10    (Text of Section after amendment by P.A. 100-363)
11    Sec. 9. Each serviceman required or authorized to collect
12the tax herein imposed shall pay to the Department the amount
13of such tax (except as otherwise provided) at the time when he
14is required to file his return for the period during which such
15tax was collected, less a discount of 2.1% prior to January 1,
161990 and 1.75% on and after January 1, 1990, or $5 per calendar
17year, whichever is greater, which is allowed to reimburse the
18serviceman for expenses incurred in collecting the tax, keeping
19records, preparing and filing returns, remitting the tax and
20supplying data to the Department on request. The discount
21allowed under this Section is allowed only for returns that are
22filed in the manner required by this Act. The Department may
23disallow the discount for servicemen whose certificate of
24registration is revoked at the time the return is filed, but
25only if the Department's decision to revoke the certificate of

 

 

HB5630- 84 -LRB100 20869 HLH 36367 b

1registration has become final. A serviceman need not remit that
2part of any tax collected by him to the extent that he is
3required to pay and does pay the tax imposed by the Service
4Occupation Tax Act with respect to his sale of service
5involving the incidental transfer by him of the same property.
6    Except as provided hereinafter in this Section, on or
7before the twentieth day of each calendar month, such
8serviceman shall file a return for the preceding calendar month
9in accordance with reasonable Rules and Regulations to be
10promulgated by the Department. Such return shall be filed on a
11form prescribed by the Department and shall contain such
12information as the Department may reasonably require. On and
13after January 1, 2018, with respect to servicemen whose annual
14gross receipts average $20,000 or more, all returns required to
15be filed pursuant to this Act shall be filed electronically.
16Servicemen who demonstrate that they do not have access to the
17Internet or demonstrate hardship in filing electronically may
18petition the Department to waive the electronic filing
19requirement.
20    The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

 

 

HB5630- 85 -LRB100 20869 HLH 36367 b

1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in business as a serviceman in this State;
4        3. The total amount of taxable receipts received by him
5    during the preceding calendar month, including receipts
6    from charge and time sales, but less all deductions allowed
7    by law;
8        4. The amount of credit provided in Section 2d of this
9    Act;
10        5. The amount of tax due;
11        5-5. The signature of the taxpayer; and
12        6. Such other reasonable information as the Department
13    may require.
14    If a taxpayer fails to sign a return within 30 days after
15the proper notice and demand for signature by the Department,
16the return shall be considered valid and any amount shown to be
17due on the return shall be deemed assessed.
18    Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1995, a taxpayer who has
25an average monthly tax liability of $50,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

HB5630- 86 -LRB100 20869 HLH 36367 b

1funds transfer. Beginning October 1, 2000, a taxpayer who has
2an annual tax liability of $200,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. The term "annual tax liability" shall be the
5sum of the taxpayer's liabilities under this Act, and under all
6other State and local occupation and use tax laws administered
7by the Department, for the immediately preceding calendar year.
8The term "average monthly tax liability" means the sum of the
9taxpayer's liabilities under this Act, and under all other
10State and local occupation and use tax laws administered by the
11Department, for the immediately preceding calendar year
12divided by 12. Beginning on October 1, 2002, a taxpayer who has
13a tax liability in the amount set forth in subsection (b) of
14Section 2505-210 of the Department of Revenue Law shall make
15all payments required by rules of the Department by electronic
16funds transfer.
17    Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make payments
19by electronic funds transfer. All taxpayers required to make
20payments by electronic funds transfer shall make those payments
21for a minimum of one year beginning on October 1.
22    Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25    All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

 

 

HB5630- 87 -LRB100 20869 HLH 36367 b

1payments by electronic funds transfer shall make those payments
2in the manner authorized by the Department.
3    The Department shall adopt such rules as are necessary to
4effectuate a program of electronic funds transfer and the
5requirements of this Section.
6    If the serviceman is otherwise required to file a monthly
7return and if the serviceman's average monthly tax liability to
8the Department does not exceed $200, the Department may
9authorize his returns to be filed on a quarter annual basis,
10with the return for January, February and March of a given year
11being due by April 20 of such year; with the return for April,
12May and June of a given year being due by July 20 of such year;
13with the return for July, August and September of a given year
14being due by October 20 of such year, and with the return for
15October, November and December of a given year being due by
16January 20 of the following year.
17    If the serviceman is otherwise required to file a monthly
18or quarterly return and if the serviceman's average monthly tax
19liability to the Department does not exceed $50, the Department
20may authorize his returns to be filed on an annual basis, with
21the return for a given year being due by January 20 of the
22following year.
23    Such quarter annual and annual returns, as to form and
24substance, shall be subject to the same requirements as monthly
25returns.
26    Notwithstanding any other provision in this Act concerning

 

 

HB5630- 88 -LRB100 20869 HLH 36367 b

1the time within which a serviceman may file his return, in the
2case of any serviceman who ceases to engage in a kind of
3business which makes him responsible for filing returns under
4this Act, such serviceman shall file a final return under this
5Act with the Department not more than 1 month after
6discontinuing such business.
7    Where a serviceman collects the tax with respect to the
8selling price of property which he sells and the purchaser
9thereafter returns such property and the serviceman refunds the
10selling price thereof to the purchaser, such serviceman shall
11also refund, to the purchaser, the tax so collected from the
12purchaser. When filing his return for the period in which he
13refunds such tax to the purchaser, the serviceman may deduct
14the amount of the tax so refunded by him to the purchaser from
15any other Service Use Tax, Service Occupation Tax, retailers'
16occupation tax or use tax which such serviceman may be required
17to pay or remit to the Department, as shown by such return,
18provided that the amount of the tax to be deducted shall
19previously have been remitted to the Department by such
20serviceman. If the serviceman shall not previously have
21remitted the amount of such tax to the Department, he shall be
22entitled to no deduction hereunder upon refunding such tax to
23the purchaser.
24    Any serviceman filing a return hereunder shall also include
25the total tax upon the selling price of tangible personal
26property purchased for use by him as an incident to a sale of

 

 

HB5630- 89 -LRB100 20869 HLH 36367 b

1service, and such serviceman shall remit the amount of such tax
2to the Department when filing such return.
3    If experience indicates such action to be practicable, the
4Department may prescribe and furnish a combination or joint
5return which will enable servicemen, who are required to file
6returns hereunder and also under the Service Occupation Tax
7Act, to furnish all the return information required by both
8Acts on the one form.
9    Where the serviceman has more than one business registered
10with the Department under separate registration hereunder,
11such serviceman shall not file each return that is due as a
12single return covering all such registered businesses, but
13shall file separate returns for each such registered business.
14    Beginning January 1, 1990, each month the Department shall
15pay into the State and Local Tax Reform Fund, a special fund in
16the State Treasury, the net revenue realized for the preceding
17month from the 1% tax on sales of food for human consumption
18which is to be consumed off the premises where it is sold
19(other than alcoholic beverages, soft drinks and food which has
20been prepared for immediate consumption) and prescription and
21nonprescription medicines, drugs, medical appliances, products
22classified as Class III medical devices, by the United States
23Food and Drug Administration that are used for cancer treatment
24pursuant to a prescription, as well as any accessories and
25components related to those devices, and insulin, urine testing
26materials, syringes and needles used by diabetics.

 

 

HB5630- 90 -LRB100 20869 HLH 36367 b

1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund 20% of the
3net revenue realized for the preceding month from the 6.25%
4general rate on transfers of tangible personal property, other
5than tangible personal property which is purchased outside
6Illinois at retail from a retailer and which is titled or
7registered by an agency of this State's government.
8    Beginning August 1, 2000, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund 100% of the
10net revenue realized for the preceding month from the 1.25%
11rate on the selling price of motor fuel and gasohol.
12    Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19    Beginning July 1, 2013, each month the Department shall pay
20into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Use Tax Act, the Service
22Occupation Tax Act, and the Retailers' Occupation Tax Act an
23amount equal to the average monthly deficit in the Underground
24Storage Tank Fund during the prior year, as certified annually
25by the Illinois Environmental Protection Agency, but the total
26payment into the Underground Storage Tank Fund under this Act,

 

 

HB5630- 91 -LRB100 20869 HLH 36367 b

1the Use Tax Act, the Service Occupation Tax Act, and the
2Retailers' Occupation Tax Act shall not exceed $18,000,000 in
3any State fiscal year. As used in this paragraph, the "average
4monthly deficit" shall be equal to the difference between the
5average monthly claims for payment by the fund and the average
6monthly revenues deposited into the fund, excluding payments
7made pursuant to this paragraph.
8    Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under the Use Tax Act, this Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, each month the Department shall deposit $500,000 into the
12State Crime Laboratory Fund.
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to Section 3
21of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23Service Occupation Tax Act, such Acts being hereinafter called
24the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25may be, of moneys being hereinafter called the "Tax Act
26Amount", and (2) the amount transferred to the Build Illinois

 

 

HB5630- 92 -LRB100 20869 HLH 36367 b

1Fund from the State and Local Sales Tax Reform Fund shall be
2less than the Annual Specified Amount (as defined in Section 3
3of the Retailers' Occupation Tax Act), an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and further provided, that if on the last
7business day of any month the sum of (1) the Tax Act Amount
8required to be deposited into the Build Illinois Bond Account
9in the Build Illinois Fund during such month and (2) the amount
10transferred during such month to the Build Illinois Fund from
11the State and Local Sales Tax Reform Fund shall have been less
12than 1/12 of the Annual Specified Amount, an amount equal to
13the difference shall be immediately paid into the Build
14Illinois Fund from other moneys received by the Department
15pursuant to the Tax Acts; and, further provided, that in no
16event shall the payments required under the preceding proviso
17result in aggregate payments into the Build Illinois Fund
18pursuant to this clause (b) for any fiscal year in excess of
19the greater of (i) the Tax Act Amount or (ii) the Annual
20Specified Amount for such fiscal year; and, further provided,
21that the amounts payable into the Build Illinois Fund under
22this clause (b) shall be payable only until such time as the
23aggregate amount on deposit under each trust indenture securing
24Bonds issued and outstanding pursuant to the Build Illinois
25Bond Act is sufficient, taking into account any future
26investment income, to fully provide, in accordance with such

 

 

HB5630- 93 -LRB100 20869 HLH 36367 b

1indenture, for the defeasance of or the payment of the
2principal of, premium, if any, and interest on the Bonds
3secured by such indenture and on any Bonds expected to be
4issued thereafter and all fees and costs payable with respect
5thereto, all as certified by the Director of the Bureau of the
6Budget (now Governor's Office of Management and Budget). If on
7the last business day of any month in which Bonds are
8outstanding pursuant to the Build Illinois Bond Act, the
9aggregate of the moneys deposited in the Build Illinois Bond
10Account in the Build Illinois Fund in such month shall be less
11than the amount required to be transferred in such month from
12the Build Illinois Bond Account to the Build Illinois Bond
13Retirement and Interest Fund pursuant to Section 13 of the
14Build Illinois Bond Act, an amount equal to such deficiency
15shall be immediately paid from other moneys received by the
16Department pursuant to the Tax Acts to the Build Illinois Fund;
17provided, however, that any amounts paid to the Build Illinois
18Fund in any fiscal year pursuant to this sentence shall be
19deemed to constitute payments pursuant to clause (b) of the
20preceding sentence and shall reduce the amount otherwise
21payable for such fiscal year pursuant to clause (b) of the
22preceding sentence. The moneys received by the Department
23pursuant to this Act and required to be deposited into the
24Build Illinois Fund are subject to the pledge, claim and charge
25set forth in Section 12 of the Build Illinois Bond Act.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

HB5630- 94 -LRB100 20869 HLH 36367 b

1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
12Fiscal YearTotal Deposit
131993         $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000

 

 

HB5630- 95 -LRB100 20869 HLH 36367 b

12006113,000,000
22007119,000,000
32008126,000,000
42009132,000,000
52010139,000,000
62011146,000,000
72012153,000,000
82013161,000,000
92014170,000,000
102015179,000,000
112016189,000,000
122017199,000,000
132018210,000,000
142019221,000,000
152020233,000,000
162021246,000,000
172022260,000,000
182023275,000,000
192024 275,000,000
202025 275,000,000
212026 279,000,000
222027 292,000,000
232028 307,000,000
242029 322,000,000
252030 338,000,000
262031 350,000,000

 

 

HB5630- 96 -LRB100 20869 HLH 36367 b

12032 350,000,000
2and
3each fiscal year
4thereafter that bonds
5are outstanding under
6Section 13.2 of the
7Metropolitan Pier and
8Exposition Authority Act,
9but not after fiscal year 2060.
10    Beginning July 20, 1993 and in each month of each fiscal
11year thereafter, one-eighth of the amount requested in the
12certificate of the Chairman of the Metropolitan Pier and
13Exposition Authority for that fiscal year, less the amount
14deposited into the McCormick Place Expansion Project Fund by
15the State Treasurer in the respective month under subsection
16(g) of Section 13 of the Metropolitan Pier and Exposition
17Authority Act, plus cumulative deficiencies in the deposits
18required under this Section for previous months and years,
19shall be deposited into the McCormick Place Expansion Project
20Fund, until the full amount requested for the fiscal year, but
21not in excess of the amount specified above as "Total Deposit",
22has been deposited.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993 and ending on September 30,

 

 

HB5630- 97 -LRB100 20869 HLH 36367 b

12013, the Department shall each month pay into the Illinois Tax
2Increment Fund 0.27% of 80% of the net revenue realized for the
3preceding month from the 6.25% general rate on the selling
4price of tangible personal property.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a 25-year
10period, the Department shall each month pay into the Energy
11Infrastructure Fund 80% of the net revenue realized from the
126.25% general rate on the selling price of Illinois-mined coal
13that was sold to an eligible business. For purposes of this
14paragraph, the term "eligible business" means a new electric
15generating facility certified pursuant to Section 605-332 of
16the Department of Commerce and Economic Opportunity Law of the
17Civil Administrative Code of Illinois.
18    Subject to payment of amounts into the Build Illinois Fund,
19the McCormick Place Expansion Project Fund, the Illinois Tax
20Increment Fund, and the Energy Infrastructure Fund pursuant to
21the preceding paragraphs or in any amendments to this Section
22hereafter enacted, beginning on the first day of the first
23calendar month to occur on or after August 26, 2014 (the
24effective date of Public Act 98-1098) this amendatory Act of
25the 98th General Assembly, each month, from the collections
26made under Section 9 of the Use Tax Act, Section 9 of the

 

 

HB5630- 98 -LRB100 20869 HLH 36367 b

1Service Use Tax Act, Section 9 of the Service Occupation Tax
2Act, and Section 3 of the Retailers' Occupation Tax Act, the
3Department shall pay into the Tax Compliance and Administration
4Fund, to be used, subject to appropriation, to fund additional
5auditors and compliance personnel at the Department of Revenue,
6an amount equal to 1/12 of 5% of 80% of the cash receipts
7collected during the preceding fiscal year by the Audit Bureau
8of the Department under the Use Tax Act, the Service Use Tax
9Act, the Service Occupation Tax Act, the Retailers' Occupation
10Tax Act, and associated local occupation and use taxes
11administered by the Department.
12    Subject to payments of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
15Compliance and Administration Fund as provided in this Section,
16beginning on July 1, 2018 the Department shall pay each month
17into the Downstate Public Transportation Fund the moneys
18required to be so paid under Section 2-3 of the Downstate
19Public Transportation Act.
20    Beginning on January 1, 2019, each month the Department
21shall pay into the Fire Prevention Fund 50% of the net revenue
22realized for the preceding month from the 3.75% tax on the
23selling price of consumer fireworks and 1.3G fireworks.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the
26General Revenue Fund of the State Treasury and 25% shall be

 

 

HB5630- 99 -LRB100 20869 HLH 36367 b

1reserved in a special account and used only for the transfer to
2the Common School Fund as part of the monthly transfer from the
3General Revenue Fund in accordance with Section 8a of the State
4Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
17100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised 1-22-18.)
 
18    Section 15. The Service Occupation Tax Act is amended by
19changing Sections 3-10 and 9 as follows:
 
20    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
21    Sec. 3-10. Rate of tax. Unless otherwise provided in this
22Section, the tax imposed by this Act is at the rate of 6.25% of
23the "selling price", as defined in Section 2 of the Service Use
24Tax Act, of the tangible personal property. For the purpose of

 

 

HB5630- 100 -LRB100 20869 HLH 36367 b

1computing this tax, in no event shall the "selling price" be
2less than the cost price to the serviceman of the tangible
3personal property transferred. The selling price of each item
4of tangible personal property transferred as an incident of a
5sale of service may be shown as a distinct and separate item on
6the serviceman's billing to the service customer. If the
7selling price is not so shown, the selling price of the
8tangible personal property is deemed to be 50% of the
9serviceman's entire billing to the service customer. When,
10however, a serviceman contracts to design, develop, and produce
11special order machinery or equipment, the tax imposed by this
12Act shall be based on the serviceman's cost price of the
13tangible personal property transferred incident to the
14completion of the contract.
15    Beginning on July 1, 2000 and through December 31, 2000,
16with respect to motor fuel, as defined in Section 1.1 of the
17Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
18the Use Tax Act, the tax is imposed at the rate of 1.25%.
19    With respect to gasohol, as defined in the Use Tax Act, the
20tax imposed by this Act shall apply to (i) 70% of the cost
21price of property transferred as an incident to the sale of
22service on or after January 1, 1990, and before July 1, 2003,
23(ii) 80% of the selling price of property transferred as an
24incident to the sale of service on or after July 1, 2003 and on
25or before July 1, 2017, and (iii) 100% of the cost price
26thereafter. If, at any time, however, the tax under this Act on

 

 

HB5630- 101 -LRB100 20869 HLH 36367 b

1sales of gasohol, as defined in the Use Tax Act, is imposed at
2the rate of 1.25%, then the tax imposed by this Act applies to
3100% of the proceeds of sales of gasohol made during that time.
4    With respect to majority blended ethanol fuel, as defined
5in the Use Tax Act, the tax imposed by this Act does not apply
6to the selling price of property transferred as an incident to
7the sale of service on or after July 1, 2003 and on or before
8December 31, 2023 but applies to 100% of the selling price
9thereafter.
10    With respect to biodiesel blends, as defined in the Use Tax
11Act, with no less than 1% and no more than 10% biodiesel, the
12tax imposed by this Act applies to (i) 80% of the selling price
13of property transferred as an incident to the sale of service
14on or after July 1, 2003 and on or before December 31, 2018 and
15(ii) 100% of the proceeds of the selling price thereafter. If,
16at any time, however, the tax under this Act on sales of
17biodiesel blends, as defined in the Use Tax Act, with no less
18than 1% and no more than 10% biodiesel is imposed at the rate
19of 1.25%, then the tax imposed by this Act applies to 100% of
20the proceeds of sales of biodiesel blends with no less than 1%
21and no more than 10% biodiesel made during that time.
22    With respect to 100% biodiesel, as defined in the Use Tax
23Act, and biodiesel blends, as defined in the Use Tax Act, with
24more than 10% but no more than 99% biodiesel material, the tax
25imposed by this Act does not apply to the proceeds of the
26selling price of property transferred as an incident to the

 

 

HB5630- 102 -LRB100 20869 HLH 36367 b

1sale of service on or after July 1, 2003 and on or before
2December 31, 2023 but applies to 100% of the selling price
3thereafter.
4    At the election of any registered serviceman made for each
5fiscal year, sales of service in which the aggregate annual
6cost price of tangible personal property transferred as an
7incident to the sales of service is less than 35%, or 75% in
8the case of servicemen transferring prescription drugs or
9servicemen engaged in graphic arts production, of the aggregate
10annual total gross receipts from all sales of service, the tax
11imposed by this Act shall be based on the serviceman's cost
12price of the tangible personal property transferred incident to
13the sale of those services.
14    The tax shall be imposed at the rate of 1% on food prepared
15for immediate consumption and transferred incident to a sale of
16service subject to this Act or the Service Occupation Tax Act
17by an entity licensed under the Hospital Licensing Act, the
18Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
19Act, the Specialized Mental Health Rehabilitation Act of 2013,
20or the Child Care Act of 1969. The tax shall also be imposed at
21the rate of 1% on food for human consumption that is to be
22consumed off the premises where it is sold (other than
23alcoholic beverages, soft drinks, and food that has been
24prepared for immediate consumption and is not otherwise
25included in this paragraph) and prescription and
26nonprescription medicines, drugs, medical appliances, products

 

 

HB5630- 103 -LRB100 20869 HLH 36367 b

1classified as Class III medical devices by the United States
2Food and Drug Administration that are used for cancer treatment
3pursuant to a prescription, as well as any accessories and
4components related to those devices, modifications to a motor
5vehicle for the purpose of rendering it usable by a person with
6a disability, and insulin, urine testing materials, syringes,
7and needles used by diabetics, for human use. For the purposes
8of this Section, until September 1, 2009: the term "soft
9drinks" means any complete, finished, ready-to-use,
10non-alcoholic drink, whether carbonated or not, including but
11not limited to soda water, cola, fruit juice, vegetable juice,
12carbonated water, and all other preparations commonly known as
13soft drinks of whatever kind or description that are contained
14in any closed or sealed can, carton, or container, regardless
15of size; but "soft drinks" does not include coffee, tea,
16non-carbonated water, infant formula, milk or milk products as
17defined in the Grade A Pasteurized Milk and Milk Products Act,
18or drinks containing 50% or more natural fruit or vegetable
19juice.
20    Notwithstanding any other provisions of this Act,
21beginning September 1, 2009, "soft drinks" means non-alcoholic
22beverages that contain natural or artificial sweeteners. "Soft
23drinks" do not include beverages that contain milk or milk
24products, soy, rice or similar milk substitutes, or greater
25than 50% of vegetable or fruit juice by volume.
26    Until August 1, 2009, and notwithstanding any other

 

 

HB5630- 104 -LRB100 20869 HLH 36367 b

1provisions of this Act, "food for human consumption that is to
2be consumed off the premises where it is sold" includes all
3food sold through a vending machine, except soft drinks and
4food products that are dispensed hot from a vending machine,
5regardless of the location of the vending machine. Beginning
6August 1, 2009, and notwithstanding any other provisions of
7this Act, "food for human consumption that is to be consumed
8off the premises where it is sold" includes all food sold
9through a vending machine, except soft drinks, candy, and food
10products that are dispensed hot from a vending machine,
11regardless of the location of the vending machine.
12    Notwithstanding any other provisions of this Act,
13beginning September 1, 2009, "food for human consumption that
14is to be consumed off the premises where it is sold" does not
15include candy. For purposes of this Section, "candy" means a
16preparation of sugar, honey, or other natural or artificial
17sweeteners in combination with chocolate, fruits, nuts or other
18ingredients or flavorings in the form of bars, drops, or
19pieces. "Candy" does not include any preparation that contains
20flour or requires refrigeration.
21    Notwithstanding any other provisions of this Act,
22beginning September 1, 2009, "nonprescription medicines and
23drugs" does not include grooming and hygiene products. For
24purposes of this Section, "grooming and hygiene products"
25includes, but is not limited to, soaps and cleaning solutions,
26shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

 

 

HB5630- 105 -LRB100 20869 HLH 36367 b

1lotions and screens, unless those products are available by
2prescription only, regardless of whether the products meet the
3definition of "over-the-counter-drugs". For the purposes of
4this paragraph, "over-the-counter-drug" means a drug for human
5use that contains a label that identifies the product as a drug
6as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
7label includes:
8        (A) A "Drug Facts" panel; or
9        (B) A statement of the "active ingredient(s)" with a
10    list of those ingredients contained in the compound,
11    substance or preparation.
12    Beginning on January 1, 2014 (the effective date of Public
13Act 98-122), "prescription and nonprescription medicines and
14drugs" includes medical cannabis purchased from a registered
15dispensing organization under the Compassionate Use of Medical
16Cannabis Pilot Program Act.
17    Beginning on January 1, 2019, in addition to all other
18rates of tax imposed under this Act, a tax of 3.75% is imposed
19on the selling price of consumer fireworks and 1.3G fireworks.
20As used in this Section, "consumer fireworks" and "1.3G
21fireworks" have the meanings given to those terms in the
22Pyrotechnic Use Act.
23(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
2499-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
257-6-17.)
 

 

 

HB5630- 106 -LRB100 20869 HLH 36367 b

1    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
2    (Text of Section before amendment by P.A. 100-363)
3    Sec. 9. Each serviceman required or authorized to collect
4the tax herein imposed shall pay to the Department the amount
5of such tax at the time when he is required to file his return
6for the period during which such tax was collectible, less a
7discount of 2.1% prior to January 1, 1990, and 1.75% on and
8after January 1, 1990, or $5 per calendar year, whichever is
9greater, which is allowed to reimburse the serviceman for
10expenses incurred in collecting the tax, keeping records,
11preparing and filing returns, remitting the tax and supplying
12data to the Department on request. The discount allowed under
13this Section is allowed only for returns that are filed in the
14manner required by this Act. The Department may disallow the
15discount for servicemen whose certificate of registration is
16revoked at the time the return is filed, but only if the
17Department's decision to revoke the certificate of
18registration has become final.
19    Where such tangible personal property is sold under a
20conditional sales contract, or under any other form of sale
21wherein the payment of the principal sum, or a part thereof, is
22extended beyond the close of the period for which the return is
23filed, the serviceman, in collecting the tax may collect, for
24each tax return period, only the tax applicable to the part of
25the selling price actually received during such tax return
26period.

 

 

HB5630- 107 -LRB100 20869 HLH 36367 b

1    Except as provided hereinafter in this Section, on or
2before the twentieth day of each calendar month, such
3serviceman shall file a return for the preceding calendar month
4in accordance with reasonable rules and regulations to be
5promulgated by the Department of Revenue. Such return shall be
6filed on a form prescribed by the Department and shall contain
7such information as the Department may reasonably require. On
8and after January 1, 2018, with respect to servicemen whose
9annual gross receipts average $20,000 or more, all returns
10required to be filed pursuant to this Act shall be filed
11electronically. Servicemen who demonstrate that they do not
12have access to the Internet or demonstrate hardship in filing
13electronically may petition the Department to waive the
14electronic filing requirement.
15    The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22        1. The name of the seller;
23        2. The address of the principal place of business from
24    which he engages in business as a serviceman in this State;
25        3. The total amount of taxable receipts received by him
26    during the preceding calendar month, including receipts

 

 

HB5630- 108 -LRB100 20869 HLH 36367 b

1    from charge and time sales, but less all deductions allowed
2    by law;
3        4. The amount of credit provided in Section 2d of this
4    Act;
5        5. The amount of tax due;
6        5-5. The signature of the taxpayer; and
7        6. Such other reasonable information as the Department
8    may require.
9    If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13    Prior to October 1, 2003, and on and after September 1,
142004 a serviceman may accept a Manufacturer's Purchase Credit
15certification from a purchaser in satisfaction of Service Use
16Tax as provided in Section 3-70 of the Service Use Tax Act if
17the purchaser provides the appropriate documentation as
18required by Section 3-70 of the Service Use Tax Act. A
19Manufacturer's Purchase Credit certification, accepted prior
20to October 1, 2003 or on or after September 1, 2004 by a
21serviceman as provided in Section 3-70 of the Service Use Tax
22Act, may be used by that serviceman to satisfy Service
23Occupation Tax liability in the amount claimed in the
24certification, not to exceed 6.25% of the receipts subject to
25tax from a qualifying purchase. A Manufacturer's Purchase
26Credit reported on any original or amended return filed under

 

 

HB5630- 109 -LRB100 20869 HLH 36367 b

1this Act after October 20, 2003 for reporting periods prior to
2September 1, 2004 shall be disallowed. Manufacturer's Purchase
3Credit reported on annual returns due on or after January 1,
42005 will be disallowed for periods prior to September 1, 2004.
5No Manufacturer's Purchase Credit may be used after September
630, 2003 through August 31, 2004 to satisfy any tax liability
7imposed under this Act, including any audit liability.
8    If the serviceman's average monthly tax liability to the
9Department does not exceed $200, the Department may authorize
10his returns to be filed on a quarter annual basis, with the
11return for January, February and March of a given year being
12due by April 20 of such year; with the return for April, May
13and June of a given year being due by July 20 of such year; with
14the return for July, August and September of a given year being
15due by October 20 of such year, and with the return for
16October, November and December of a given year being due by
17January 20 of the following year.
18    If the serviceman's average monthly tax liability to the
19Department does not exceed $50, the Department may authorize
20his returns to be filed on an annual basis, with the return for
21a given year being due by January 20 of the following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a serviceman may file his return, in the

 

 

HB5630- 110 -LRB100 20869 HLH 36367 b

1case of any serviceman who ceases to engage in a kind of
2business which makes him responsible for filing returns under
3this Act, such serviceman shall file a final return under this
4Act with the Department not more than 1 month after
5discontinuing such business.
6    Beginning October 1, 1993, a taxpayer who has an average
7monthly tax liability of $150,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1995, a taxpayer who has
13an average monthly tax liability of $50,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 2000, a taxpayer who has
16an annual tax liability of $200,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. The term "annual tax liability" shall be the
19sum of the taxpayer's liabilities under this Act, and under all
20other State and local occupation and use tax laws administered
21by the Department, for the immediately preceding calendar year.
22The term "average monthly tax liability" means the sum of the
23taxpayer's liabilities under this Act, and under all other
24State and local occupation and use tax laws administered by the
25Department, for the immediately preceding calendar year
26divided by 12. Beginning on October 1, 2002, a taxpayer who has

 

 

HB5630- 111 -LRB100 20869 HLH 36367 b

1a tax liability in the amount set forth in subsection (b) of
2Section 2505-210 of the Department of Revenue Law shall make
3all payments required by rules of the Department by electronic
4funds transfer.
5    Before August 1 of each year beginning in 1993, the
6Department shall notify all taxpayers required to make payments
7by electronic funds transfer. All taxpayers required to make
8payments by electronic funds transfer shall make those payments
9for a minimum of one year beginning on October 1.
10    Any taxpayer not required to make payments by electronic
11funds transfer may make payments by electronic funds transfer
12with the permission of the Department.
13    All taxpayers required to make payment by electronic funds
14transfer and any taxpayers authorized to voluntarily make
15payments by electronic funds transfer shall make those payments
16in the manner authorized by the Department.
17    The Department shall adopt such rules as are necessary to
18effectuate a program of electronic funds transfer and the
19requirements of this Section.
20    Where a serviceman collects the tax with respect to the
21selling price of tangible personal property which he sells and
22the purchaser thereafter returns such tangible personal
23property and the serviceman refunds the selling price thereof
24to the purchaser, such serviceman shall also refund, to the
25purchaser, the tax so collected from the purchaser. When filing
26his return for the period in which he refunds such tax to the

 

 

HB5630- 112 -LRB100 20869 HLH 36367 b

1purchaser, the serviceman may deduct the amount of the tax so
2refunded by him to the purchaser from any other Service
3Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
4Use Tax which such serviceman may be required to pay or remit
5to the Department, as shown by such return, provided that the
6amount of the tax to be deducted shall previously have been
7remitted to the Department by such serviceman. If the
8serviceman shall not previously have remitted the amount of
9such tax to the Department, he shall be entitled to no
10deduction hereunder upon refunding such tax to the purchaser.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable servicemen, who are required to file
14returns hereunder and also under the Retailers' Occupation Tax
15Act, the Use Tax Act or the Service Use Tax Act, to furnish all
16the return information required by all said Acts on the one
17form.
18    Where the serviceman has more than one business registered
19with the Department under separate registrations hereunder,
20such serviceman shall file separate returns for each registered
21business.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund the revenue realized for
24the preceding month from the 1% tax on sales of food for human
25consumption which is to be consumed off the premises where it
26is sold (other than alcoholic beverages, soft drinks and food

 

 

HB5630- 113 -LRB100 20869 HLH 36367 b

1which has been prepared for immediate consumption) and
2prescription and nonprescription medicines, drugs, medical
3appliances, products classified as Class III medical devices by
4the United States Food and Drug Administration that are used
5for cancer treatment pursuant to a prescription, as well as any
6accessories and components related to those devices, and
7insulin, urine testing materials, syringes and needles used by
8diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund 4% of the
11revenue realized for the preceding month from the 6.25% general
12rate.
13    Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund 16% of the revenue
19realized for the preceding month from the 6.25% general rate on
20transfers of tangible personal property.
21    Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

HB5630- 114 -LRB100 20869 HLH 36367 b

1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6    Beginning July 1, 2013, each month the Department shall pay
7into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service Use Tax
9Act, and the Retailers' Occupation Tax Act an amount equal to
10the average monthly deficit in the Underground Storage Tank
11Fund during the prior year, as certified annually by the
12Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Use Tax Act, and the Retailers'
15Occupation Tax Act shall not exceed $18,000,000 in any State
16fiscal year. As used in this paragraph, the "average monthly
17deficit" shall be equal to the difference between the average
18monthly claims for payment by the fund and the average monthly
19revenues deposited into the fund, excluding payments made
20pursuant to this paragraph.
21    Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under the Use Tax Act, the Service
23Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
24each month the Department shall deposit $500,000 into the State
25Crime Laboratory Fund.
26    Beginning on January 1, 2019, each month the Department

 

 

HB5630- 115 -LRB100 20869 HLH 36367 b

1shall pay into the Fire Prevention Fund 50% of the net revenue
2realized for the preceding month from the 3.75% tax on the
3selling price of consumer fireworks and 1.3G fireworks.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to Section 3
12of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13Act, Section 9 of the Service Use Tax Act, and Section 9 of the
14Service Occupation Tax Act, such Acts being hereinafter called
15the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
16may be, of moneys being hereinafter called the "Tax Act
17Amount", and (2) the amount transferred to the Build Illinois
18Fund from the State and Local Sales Tax Reform Fund shall be
19less than the Annual Specified Amount (as defined in Section 3
20of the Retailers' Occupation Tax Act), an amount equal to the
21difference shall be immediately paid into the Build Illinois
22Fund from other moneys received by the Department pursuant to
23the Tax Acts; and further provided, that if on the last
24business day of any month the sum of (1) the Tax Act Amount
25required to be deposited into the Build Illinois Account in the
26Build Illinois Fund during such month and (2) the amount

 

 

HB5630- 116 -LRB100 20869 HLH 36367 b

1transferred during such month to the Build Illinois Fund from
2the State and Local Sales Tax Reform Fund shall have been less
3than 1/12 of the Annual Specified Amount, an amount equal to
4the difference shall be immediately paid into the Build
5Illinois Fund from other moneys received by the Department
6pursuant to the Tax Acts; and, further provided, that in no
7event shall the payments required under the preceding proviso
8result in aggregate payments into the Build Illinois Fund
9pursuant to this clause (b) for any fiscal year in excess of
10the greater of (i) the Tax Act Amount or (ii) the Annual
11Specified Amount for such fiscal year; and, further provided,
12that the amounts payable into the Build Illinois Fund under
13this clause (b) shall be payable only until such time as the
14aggregate amount on deposit under each trust indenture securing
15Bonds issued and outstanding pursuant to the Build Illinois
16Bond Act is sufficient, taking into account any future
17investment income, to fully provide, in accordance with such
18indenture, for the defeasance of or the payment of the
19principal of, premium, if any, and interest on the Bonds
20secured by such indenture and on any Bonds expected to be
21issued thereafter and all fees and costs payable with respect
22thereto, all as certified by the Director of the Bureau of the
23Budget (now Governor's Office of Management and Budget). If on
24the last business day of any month in which Bonds are
25outstanding pursuant to the Build Illinois Bond Act, the
26aggregate of the moneys deposited in the Build Illinois Bond

 

 

HB5630- 117 -LRB100 20869 HLH 36367 b

1Account in the Build Illinois Fund in such month shall be less
2than the amount required to be transferred in such month from
3the Build Illinois Bond Account to the Build Illinois Bond
4Retirement and Interest Fund pursuant to Section 13 of the
5Build Illinois Bond Act, an amount equal to such deficiency
6shall be immediately paid from other moneys received by the
7Department pursuant to the Tax Acts to the Build Illinois Fund;
8provided, however, that any amounts paid to the Build Illinois
9Fund in any fiscal year pursuant to this sentence shall be
10deemed to constitute payments pursuant to clause (b) of the
11preceding sentence and shall reduce the amount otherwise
12payable for such fiscal year pursuant to clause (b) of the
13preceding sentence. The moneys received by the Department
14pursuant to this Act and required to be deposited into the
15Build Illinois Fund are subject to the pledge, claim and charge
16set forth in Section 12 of the Build Illinois Bond Act.
17    Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of the sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

 

 

HB5630- 118 -LRB100 20869 HLH 36367 b

1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993         $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000

 

 

HB5630- 119 -LRB100 20869 HLH 36367 b

12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023275,000,000
102024 275,000,000
112025 275,000,000
122026 279,000,000
132027 292,000,000
142028 307,000,000
152029 322,000,000
162030 338,000,000
172031 350,000,000
182032 350,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

 

 

HB5630- 120 -LRB100 20869 HLH 36367 b

1    Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total Deposit",
13has been deposited.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois Tax
19Increment Fund 0.27% of 80% of the net revenue realized for the
20preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

HB5630- 121 -LRB100 20869 HLH 36367 b

1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, and the Energy Infrastructure Fund pursuant to
12the preceding paragraphs or in any amendments to this Section
13hereafter enacted, beginning on the first day of the first
14calendar month to occur on or after August 26, 2014 (the
15effective date of Public Act 98-1098) this amendatory Act of
16the 98th General Assembly, each month, from the collections
17made under Section 9 of the Use Tax Act, Section 9 of the
18Service Use Tax Act, Section 9 of the Service Occupation Tax
19Act, and Section 3 of the Retailers' Occupation Tax Act, the
20Department shall pay into the Tax Compliance and Administration
21Fund, to be used, subject to appropriation, to fund additional
22auditors and compliance personnel at the Department of Revenue,
23an amount equal to 1/12 of 5% of 80% of the cash receipts
24collected during the preceding fiscal year by the Audit Bureau
25of the Department under the Use Tax Act, the Service Use Tax
26Act, the Service Occupation Tax Act, the Retailers' Occupation

 

 

HB5630- 122 -LRB100 20869 HLH 36367 b

1Tax Act, and associated local occupation and use taxes
2administered by the Department.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% shall be paid into the General
5Revenue Fund of the State Treasury and 25% shall be reserved in
6a special account and used only for the transfer to the Common
7School Fund as part of the monthly transfer from the General
8Revenue Fund in accordance with Section 8a of the State Finance
9Act.
10    The Department may, upon separate written notice to a
11taxpayer, require the taxpayer to prepare and file with the
12Department on a form prescribed by the Department within not
13less than 60 days after receipt of the notice an annual
14information return for the tax year specified in the notice.
15Such annual return to the Department shall include a statement
16of gross receipts as shown by the taxpayer's last Federal
17income tax return. If the total receipts of the business as
18reported in the Federal income tax return do not agree with the
19gross receipts reported to the Department of Revenue for the
20same period, the taxpayer shall attach to his annual return a
21schedule showing a reconciliation of the 2 amounts and the
22reasons for the difference. The taxpayer's annual return to the
23Department shall also disclose the cost of goods sold by the
24taxpayer during the year covered by such return, opening and
25closing inventories of such goods for such year, cost of goods
26used from stock or taken from stock and given away by the

 

 

HB5630- 123 -LRB100 20869 HLH 36367 b

1taxpayer during such year, pay roll information of the
2taxpayer's business during such year and any additional
3reasonable information which the Department deems would be
4helpful in determining the accuracy of the monthly, quarterly
5or annual returns filed by such taxpayer as hereinbefore
6provided for in this Section.
7    If the annual information return required by this Section
8is not filed when and as required, the taxpayer shall be liable
9as follows:
10        (i) Until January 1, 1994, the taxpayer shall be liable
11    for a penalty equal to 1/6 of 1% of the tax due from such
12    taxpayer under this Act during the period to be covered by
13    the annual return for each month or fraction of a month
14    until such return is filed as required, the penalty to be
15    assessed and collected in the same manner as any other
16    penalty provided for in this Act.
17        (ii) On and after January 1, 1994, the taxpayer shall
18    be liable for a penalty as described in Section 3-4 of the
19    Uniform Penalty and Interest Act.
20    The chief executive officer, proprietor, owner or highest
21ranking manager shall sign the annual return to certify the
22accuracy of the information contained therein. Any person who
23willfully signs the annual return containing false or
24inaccurate information shall be guilty of perjury and punished
25accordingly. The annual return form prescribed by the
26Department shall include a warning that the person signing the

 

 

HB5630- 124 -LRB100 20869 HLH 36367 b

1return may be liable for perjury.
2    The foregoing portion of this Section concerning the filing
3of an annual information return shall not apply to a serviceman
4who is not required to file an income tax return with the
5United States Government.
6    As soon as possible after the first day of each month, upon
7certification of the Department of Revenue, the Comptroller
8shall order transferred and the Treasurer shall transfer from
9the General Revenue Fund to the Motor Fuel Tax Fund an amount
10equal to 1.7% of 80% of the net revenue realized under this Act
11for the second preceding month. Beginning April 1, 2000, this
12transfer is no longer required and shall not be made.
13    Net revenue realized for a month shall be the revenue
14collected by the State pursuant to this Act, less the amount
15paid out during that month as refunds to taxpayers for
16overpayment of liability.
17    For greater simplicity of administration, it shall be
18permissible for manufacturers, importers and wholesalers whose
19products are sold by numerous servicemen in Illinois, and who
20wish to do so, to assume the responsibility for accounting and
21paying to the Department all tax accruing under this Act with
22respect to such sales, if the servicemen who are affected do
23not make written objection to the Department to this
24arrangement.
25(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
26100-303, eff. 8-24-17; revised 10-31-17)
 

 

 

HB5630- 125 -LRB100 20869 HLH 36367 b

1    (Text of Section after amendment by P.A. 100-363)
2    Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax at the time when he is required to file his return
5for the period during which such tax was collectible, less a
6discount of 2.1% prior to January 1, 1990, and 1.75% on and
7after January 1, 1990, or $5 per calendar year, whichever is
8greater, which is allowed to reimburse the serviceman for
9expenses incurred in collecting the tax, keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. The discount allowed under
12this Section is allowed only for returns that are filed in the
13manner required by this Act. The Department may disallow the
14discount for servicemen whose certificate of registration is
15revoked at the time the return is filed, but only if the
16Department's decision to revoke the certificate of
17registration has become final.
18    Where such tangible personal property is sold under a
19conditional sales contract, or under any other form of sale
20wherein the payment of the principal sum, or a part thereof, is
21extended beyond the close of the period for which the return is
22filed, the serviceman, in collecting the tax may collect, for
23each tax return period, only the tax applicable to the part of
24the selling price actually received during such tax return
25period.

 

 

HB5630- 126 -LRB100 20869 HLH 36367 b

1    Except as provided hereinafter in this Section, on or
2before the twentieth day of each calendar month, such
3serviceman shall file a return for the preceding calendar month
4in accordance with reasonable rules and regulations to be
5promulgated by the Department of Revenue. Such return shall be
6filed on a form prescribed by the Department and shall contain
7such information as the Department may reasonably require. On
8and after January 1, 2018, with respect to servicemen whose
9annual gross receipts average $20,000 or more, all returns
10required to be filed pursuant to this Act shall be filed
11electronically. Servicemen who demonstrate that they do not
12have access to the Internet or demonstrate hardship in filing
13electronically may petition the Department to waive the
14electronic filing requirement.
15    The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22        1. The name of the seller;
23        2. The address of the principal place of business from
24    which he engages in business as a serviceman in this State;
25        3. The total amount of taxable receipts received by him
26    during the preceding calendar month, including receipts

 

 

HB5630- 127 -LRB100 20869 HLH 36367 b

1    from charge and time sales, but less all deductions allowed
2    by law;
3        4. The amount of credit provided in Section 2d of this
4    Act;
5        5. The amount of tax due;
6        5-5. The signature of the taxpayer; and
7        6. Such other reasonable information as the Department
8    may require.
9    If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13    Prior to October 1, 2003, and on and after September 1,
142004 a serviceman may accept a Manufacturer's Purchase Credit
15certification from a purchaser in satisfaction of Service Use
16Tax as provided in Section 3-70 of the Service Use Tax Act if
17the purchaser provides the appropriate documentation as
18required by Section 3-70 of the Service Use Tax Act. A
19Manufacturer's Purchase Credit certification, accepted prior
20to October 1, 2003 or on or after September 1, 2004 by a
21serviceman as provided in Section 3-70 of the Service Use Tax
22Act, may be used by that serviceman to satisfy Service
23Occupation Tax liability in the amount claimed in the
24certification, not to exceed 6.25% of the receipts subject to
25tax from a qualifying purchase. A Manufacturer's Purchase
26Credit reported on any original or amended return filed under

 

 

HB5630- 128 -LRB100 20869 HLH 36367 b

1this Act after October 20, 2003 for reporting periods prior to
2September 1, 2004 shall be disallowed. Manufacturer's Purchase
3Credit reported on annual returns due on or after January 1,
42005 will be disallowed for periods prior to September 1, 2004.
5No Manufacturer's Purchase Credit may be used after September
630, 2003 through August 31, 2004 to satisfy any tax liability
7imposed under this Act, including any audit liability.
8    If the serviceman's average monthly tax liability to the
9Department does not exceed $200, the Department may authorize
10his returns to be filed on a quarter annual basis, with the
11return for January, February and March of a given year being
12due by April 20 of such year; with the return for April, May
13and June of a given year being due by July 20 of such year; with
14the return for July, August and September of a given year being
15due by October 20 of such year, and with the return for
16October, November and December of a given year being due by
17January 20 of the following year.
18    If the serviceman's average monthly tax liability to the
19Department does not exceed $50, the Department may authorize
20his returns to be filed on an annual basis, with the return for
21a given year being due by January 20 of the following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a serviceman may file his return, in the

 

 

HB5630- 129 -LRB100 20869 HLH 36367 b

1case of any serviceman who ceases to engage in a kind of
2business which makes him responsible for filing returns under
3this Act, such serviceman shall file a final return under this
4Act with the Department not more than 1 month after
5discontinuing such business.
6    Beginning October 1, 1993, a taxpayer who has an average
7monthly tax liability of $150,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1995, a taxpayer who has
13an average monthly tax liability of $50,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 2000, a taxpayer who has
16an annual tax liability of $200,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. The term "annual tax liability" shall be the
19sum of the taxpayer's liabilities under this Act, and under all
20other State and local occupation and use tax laws administered
21by the Department, for the immediately preceding calendar year.
22The term "average monthly tax liability" means the sum of the
23taxpayer's liabilities under this Act, and under all other
24State and local occupation and use tax laws administered by the
25Department, for the immediately preceding calendar year
26divided by 12. Beginning on October 1, 2002, a taxpayer who has

 

 

HB5630- 130 -LRB100 20869 HLH 36367 b

1a tax liability in the amount set forth in subsection (b) of
2Section 2505-210 of the Department of Revenue Law shall make
3all payments required by rules of the Department by electronic
4funds transfer.
5    Before August 1 of each year beginning in 1993, the
6Department shall notify all taxpayers required to make payments
7by electronic funds transfer. All taxpayers required to make
8payments by electronic funds transfer shall make those payments
9for a minimum of one year beginning on October 1.
10    Any taxpayer not required to make payments by electronic
11funds transfer may make payments by electronic funds transfer
12with the permission of the Department.
13    All taxpayers required to make payment by electronic funds
14transfer and any taxpayers authorized to voluntarily make
15payments by electronic funds transfer shall make those payments
16in the manner authorized by the Department.
17    The Department shall adopt such rules as are necessary to
18effectuate a program of electronic funds transfer and the
19requirements of this Section.
20    Where a serviceman collects the tax with respect to the
21selling price of tangible personal property which he sells and
22the purchaser thereafter returns such tangible personal
23property and the serviceman refunds the selling price thereof
24to the purchaser, such serviceman shall also refund, to the
25purchaser, the tax so collected from the purchaser. When filing
26his return for the period in which he refunds such tax to the

 

 

HB5630- 131 -LRB100 20869 HLH 36367 b

1purchaser, the serviceman may deduct the amount of the tax so
2refunded by him to the purchaser from any other Service
3Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
4Use Tax which such serviceman may be required to pay or remit
5to the Department, as shown by such return, provided that the
6amount of the tax to be deducted shall previously have been
7remitted to the Department by such serviceman. If the
8serviceman shall not previously have remitted the amount of
9such tax to the Department, he shall be entitled to no
10deduction hereunder upon refunding such tax to the purchaser.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable servicemen, who are required to file
14returns hereunder and also under the Retailers' Occupation Tax
15Act, the Use Tax Act or the Service Use Tax Act, to furnish all
16the return information required by all said Acts on the one
17form.
18    Where the serviceman has more than one business registered
19with the Department under separate registrations hereunder,
20such serviceman shall file separate returns for each registered
21business.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund the revenue realized for
24the preceding month from the 1% tax on sales of food for human
25consumption which is to be consumed off the premises where it
26is sold (other than alcoholic beverages, soft drinks and food

 

 

HB5630- 132 -LRB100 20869 HLH 36367 b

1which has been prepared for immediate consumption) and
2prescription and nonprescription medicines, drugs, medical
3appliances, products classified as Class III medical devices by
4the United States Food and Drug Administration that are used
5for cancer treatment pursuant to a prescription, as well as any
6accessories and components related to those devices, and
7insulin, urine testing materials, syringes and needles used by
8diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund 4% of the
11revenue realized for the preceding month from the 6.25% general
12rate.
13    Beginning August 1, 2000, each month the Department shall
14pay into the County and Mass Transit District Fund 20% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17    Beginning January 1, 1990, each month the Department shall
18pay into the Local Government Tax Fund 16% of the revenue
19realized for the preceding month from the 6.25% general rate on
20transfers of tangible personal property.
21    Beginning August 1, 2000, each month the Department shall
22pay into the Local Government Tax Fund 80% of the net revenue
23realized for the preceding month from the 1.25% rate on the
24selling price of motor fuel and gasohol.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

HB5630- 133 -LRB100 20869 HLH 36367 b

1an amount estimated by the Department to represent 80% of the
2net revenue realized for the preceding month from the sale of
3candy, grooming and hygiene products, and soft drinks that had
4been taxed at a rate of 1% prior to September 1, 2009 but that
5are now taxed at 6.25%.
6    Beginning July 1, 2013, each month the Department shall pay
7into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Use Tax Act, the Service Use Tax
9Act, and the Retailers' Occupation Tax Act an amount equal to
10the average monthly deficit in the Underground Storage Tank
11Fund during the prior year, as certified annually by the
12Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Use Tax Act, the Service Use Tax Act, and the Retailers'
15Occupation Tax Act shall not exceed $18,000,000 in any State
16fiscal year. As used in this paragraph, the "average monthly
17deficit" shall be equal to the difference between the average
18monthly claims for payment by the fund and the average monthly
19revenues deposited into the fund, excluding payments made
20pursuant to this paragraph.
21    Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under the Use Tax Act, the Service
23Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
24each month the Department shall deposit $500,000 into the State
25Crime Laboratory Fund.
26    Beginning on January 1, 2019, each month the Department

 

 

HB5630- 134 -LRB100 20869 HLH 36367 b

1shall pay into the Fire Prevention Fund 50% of the net revenue
2realized for the preceding month from the 3.75% tax on the
3selling price of consumer fireworks and 1.3G fireworks.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to Section 3
12of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13Act, Section 9 of the Service Use Tax Act, and Section 9 of the
14Service Occupation Tax Act, such Acts being hereinafter called
15the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
16may be, of moneys being hereinafter called the "Tax Act
17Amount", and (2) the amount transferred to the Build Illinois
18Fund from the State and Local Sales Tax Reform Fund shall be
19less than the Annual Specified Amount (as defined in Section 3
20of the Retailers' Occupation Tax Act), an amount equal to the
21difference shall be immediately paid into the Build Illinois
22Fund from other moneys received by the Department pursuant to
23the Tax Acts; and further provided, that if on the last
24business day of any month the sum of (1) the Tax Act Amount
25required to be deposited into the Build Illinois Account in the
26Build Illinois Fund during such month and (2) the amount

 

 

HB5630- 135 -LRB100 20869 HLH 36367 b

1transferred during such month to the Build Illinois Fund from
2the State and Local Sales Tax Reform Fund shall have been less
3than 1/12 of the Annual Specified Amount, an amount equal to
4the difference shall be immediately paid into the Build
5Illinois Fund from other moneys received by the Department
6pursuant to the Tax Acts; and, further provided, that in no
7event shall the payments required under the preceding proviso
8result in aggregate payments into the Build Illinois Fund
9pursuant to this clause (b) for any fiscal year in excess of
10the greater of (i) the Tax Act Amount or (ii) the Annual
11Specified Amount for such fiscal year; and, further provided,
12that the amounts payable into the Build Illinois Fund under
13this clause (b) shall be payable only until such time as the
14aggregate amount on deposit under each trust indenture securing
15Bonds issued and outstanding pursuant to the Build Illinois
16Bond Act is sufficient, taking into account any future
17investment income, to fully provide, in accordance with such
18indenture, for the defeasance of or the payment of the
19principal of, premium, if any, and interest on the Bonds
20secured by such indenture and on any Bonds expected to be
21issued thereafter and all fees and costs payable with respect
22thereto, all as certified by the Director of the Bureau of the
23Budget (now Governor's Office of Management and Budget). If on
24the last business day of any month in which Bonds are
25outstanding pursuant to the Build Illinois Bond Act, the
26aggregate of the moneys deposited in the Build Illinois Bond

 

 

HB5630- 136 -LRB100 20869 HLH 36367 b

1Account in the Build Illinois Fund in such month shall be less
2than the amount required to be transferred in such month from
3the Build Illinois Bond Account to the Build Illinois Bond
4Retirement and Interest Fund pursuant to Section 13 of the
5Build Illinois Bond Act, an amount equal to such deficiency
6shall be immediately paid from other moneys received by the
7Department pursuant to the Tax Acts to the Build Illinois Fund;
8provided, however, that any amounts paid to the Build Illinois
9Fund in any fiscal year pursuant to this sentence shall be
10deemed to constitute payments pursuant to clause (b) of the
11preceding sentence and shall reduce the amount otherwise
12payable for such fiscal year pursuant to clause (b) of the
13preceding sentence. The moneys received by the Department
14pursuant to this Act and required to be deposited into the
15Build Illinois Fund are subject to the pledge, claim and charge
16set forth in Section 12 of the Build Illinois Bond Act.
17    Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of the sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

 

 

HB5630- 137 -LRB100 20869 HLH 36367 b

1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993         $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000

 

 

HB5630- 138 -LRB100 20869 HLH 36367 b

12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023275,000,000
102024 275,000,000
112025 275,000,000
122026 279,000,000
132027 292,000,000
142028 307,000,000
152029 322,000,000
162030 338,000,000
172031 350,000,000
182032 350,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

 

 

HB5630- 139 -LRB100 20869 HLH 36367 b

1    Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total Deposit",
13has been deposited.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois Tax
19Increment Fund 0.27% of 80% of the net revenue realized for the
20preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

HB5630- 140 -LRB100 20869 HLH 36367 b

1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, and the Energy Infrastructure Fund pursuant to
12the preceding paragraphs or in any amendments to this Section
13hereafter enacted, beginning on the first day of the first
14calendar month to occur on or after August 26, 2014 (the
15effective date of Public Act 98-1098) this amendatory Act of
16the 98th General Assembly, each month, from the collections
17made under Section 9 of the Use Tax Act, Section 9 of the
18Service Use Tax Act, Section 9 of the Service Occupation Tax
19Act, and Section 3 of the Retailers' Occupation Tax Act, the
20Department shall pay into the Tax Compliance and Administration
21Fund, to be used, subject to appropriation, to fund additional
22auditors and compliance personnel at the Department of Revenue,
23an amount equal to 1/12 of 5% of 80% of the cash receipts
24collected during the preceding fiscal year by the Audit Bureau
25of the Department under the Use Tax Act, the Service Use Tax
26Act, the Service Occupation Tax Act, the Retailers' Occupation

 

 

HB5630- 141 -LRB100 20869 HLH 36367 b

1Tax Act, and associated local occupation and use taxes
2administered by the Department.
3    Subject to payments of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
6Compliance and Administration Fund as provided in this Section,
7beginning on July 1, 2018 the Department shall pay each month
8into the Downstate Public Transportation Fund the moneys
9required to be so paid under Section 2-3 of the Downstate
10Public Transportation Act.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, 75% shall be paid into the General
13Revenue Fund of the State Treasury and 25% shall be reserved in
14a special account and used only for the transfer to the Common
15School Fund as part of the monthly transfer from the General
16Revenue Fund in accordance with Section 8a of the State Finance
17Act.
18    The Department may, upon separate written notice to a
19taxpayer, require the taxpayer to prepare and file with the
20Department on a form prescribed by the Department within not
21less than 60 days after receipt of the notice an annual
22information return for the tax year specified in the notice.
23Such annual return to the Department shall include a statement
24of gross receipts as shown by the taxpayer's last Federal
25income tax return. If the total receipts of the business as
26reported in the Federal income tax return do not agree with the

 

 

HB5630- 142 -LRB100 20869 HLH 36367 b

1gross receipts reported to the Department of Revenue for the
2same period, the taxpayer shall attach to his annual return a
3schedule showing a reconciliation of the 2 amounts and the
4reasons for the difference. The taxpayer's annual return to the
5Department shall also disclose the cost of goods sold by the
6taxpayer during the year covered by such return, opening and
7closing inventories of such goods for such year, cost of goods
8used from stock or taken from stock and given away by the
9taxpayer during such year, pay roll information of the
10taxpayer's business during such year and any additional
11reasonable information which the Department deems would be
12helpful in determining the accuracy of the monthly, quarterly
13or annual returns filed by such taxpayer as hereinbefore
14provided for in this Section.
15    If the annual information return required by this Section
16is not filed when and as required, the taxpayer shall be liable
17as follows:
18        (i) Until January 1, 1994, the taxpayer shall be liable
19    for a penalty equal to 1/6 of 1% of the tax due from such
20    taxpayer under this Act during the period to be covered by
21    the annual return for each month or fraction of a month
22    until such return is filed as required, the penalty to be
23    assessed and collected in the same manner as any other
24    penalty provided for in this Act.
25        (ii) On and after January 1, 1994, the taxpayer shall
26    be liable for a penalty as described in Section 3-4 of the

 

 

HB5630- 143 -LRB100 20869 HLH 36367 b

1    Uniform Penalty and Interest Act.
2    The chief executive officer, proprietor, owner or highest
3ranking manager shall sign the annual return to certify the
4accuracy of the information contained therein. Any person who
5willfully signs the annual return containing false or
6inaccurate information shall be guilty of perjury and punished
7accordingly. The annual return form prescribed by the
8Department shall include a warning that the person signing the
9return may be liable for perjury.
10    The foregoing portion of this Section concerning the filing
11of an annual information return shall not apply to a serviceman
12who is not required to file an income tax return with the
13United States Government.
14    As soon as possible after the first day of each month, upon
15certification of the Department of Revenue, the Comptroller
16shall order transferred and the Treasurer shall transfer from
17the General Revenue Fund to the Motor Fuel Tax Fund an amount
18equal to 1.7% of 80% of the net revenue realized under this Act
19for the second preceding month. Beginning April 1, 2000, this
20transfer is no longer required and shall not be made.
21    Net revenue realized for a month shall be the revenue
22collected by the State pursuant to this Act, less the amount
23paid out during that month as refunds to taxpayers for
24overpayment of liability.
25    For greater simplicity of administration, it shall be
26permissible for manufacturers, importers and wholesalers whose

 

 

HB5630- 144 -LRB100 20869 HLH 36367 b

1products are sold by numerous servicemen in Illinois, and who
2wish to do so, to assume the responsibility for accounting and
3paying to the Department all tax accruing under this Act with
4respect to such sales, if the servicemen who are affected do
5not make written objection to the Department to this
6arrangement.
7(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
8100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised
910-31-17.)
 
10    Section 20. The Retailers' Occupation Tax Act is amended by
11changing Sections 2-10 and 3 as follows:
 
12    (35 ILCS 120/2-10)
13    Sec. 2-10. Rate of tax. Unless otherwise provided in this
14Section, the tax imposed by this Act is at the rate of 6.25% of
15gross receipts from sales of tangible personal property made in
16the course of business.
17    Beginning on July 1, 2000 and through December 31, 2000,
18with respect to motor fuel, as defined in Section 1.1 of the
19Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
20the Use Tax Act, the tax is imposed at the rate of 1.25%.
21    Beginning on August 6, 2010 through August 15, 2010, with
22respect to sales tax holiday items as defined in Section 2-8 of
23this Act, the tax is imposed at the rate of 1.25%.
24    Within 14 days after the effective date of this amendatory

 

 

HB5630- 145 -LRB100 20869 HLH 36367 b

1Act of the 91st General Assembly, each retailer of motor fuel
2and gasohol shall cause the following notice to be posted in a
3prominently visible place on each retail dispensing device that
4is used to dispense motor fuel or gasohol in the State of
5Illinois: "As of July 1, 2000, the State of Illinois has
6eliminated the State's share of sales tax on motor fuel and
7gasohol through December 31, 2000. The price on this pump
8should reflect the elimination of the tax." The notice shall be
9printed in bold print on a sign that is no smaller than 4
10inches by 8 inches. The sign shall be clearly visible to
11customers. Any retailer who fails to post or maintain a
12required sign through December 31, 2000 is guilty of a petty
13offense for which the fine shall be $500 per day per each
14retail premises where a violation occurs.
15    With respect to gasohol, as defined in the Use Tax Act, the
16tax imposed by this Act applies to (i) 70% of the proceeds of
17sales made on or after January 1, 1990, and before July 1,
182003, (ii) 80% of the proceeds of sales made on or after July
191, 2003 and on or before July 1, 2017, and (iii) 100% of the
20proceeds of sales made thereafter. If, at any time, however,
21the tax under this Act on sales of gasohol, as defined in the
22Use Tax Act, is imposed at the rate of 1.25%, then the tax
23imposed by this Act applies to 100% of the proceeds of sales of
24gasohol made during that time.
25    With respect to majority blended ethanol fuel, as defined
26in the Use Tax Act, the tax imposed by this Act does not apply

 

 

HB5630- 146 -LRB100 20869 HLH 36367 b

1to the proceeds of sales made on or after July 1, 2003 and on or
2before December 31, 2023 but applies to 100% of the proceeds of
3sales made thereafter.
4    With respect to biodiesel blends, as defined in the Use Tax
5Act, with no less than 1% and no more than 10% biodiesel, the
6tax imposed by this Act applies to (i) 80% of the proceeds of
7sales made on or after July 1, 2003 and on or before December
831, 2018 and (ii) 100% of the proceeds of sales made
9thereafter. If, at any time, however, the tax under this Act on
10sales of biodiesel blends, as defined in the Use Tax Act, with
11no less than 1% and no more than 10% biodiesel is imposed at
12the rate of 1.25%, then the tax imposed by this Act applies to
13100% of the proceeds of sales of biodiesel blends with no less
14than 1% and no more than 10% biodiesel made during that time.
15    With respect to 100% biodiesel, as defined in the Use Tax
16Act, and biodiesel blends, as defined in the Use Tax Act, with
17more than 10% but no more than 99% biodiesel, the tax imposed
18by this Act does not apply to the proceeds of sales made on or
19after July 1, 2003 and on or before December 31, 2023 but
20applies to 100% of the proceeds of sales made thereafter.
21    With respect to food for human consumption that is to be
22consumed off the premises where it is sold (other than
23alcoholic beverages, soft drinks, and food that has been
24prepared for immediate consumption) and prescription and
25nonprescription medicines, drugs, medical appliances, products
26classified as Class III medical devices by the United States

 

 

HB5630- 147 -LRB100 20869 HLH 36367 b

1Food and Drug Administration that are used for cancer treatment
2pursuant to a prescription, as well as any accessories and
3components related to those devices, modifications to a motor
4vehicle for the purpose of rendering it usable by a person with
5a disability, and insulin, urine testing materials, syringes,
6and needles used by diabetics, for human use, the tax is
7imposed at the rate of 1%. For the purposes of this Section,
8until September 1, 2009: the term "soft drinks" means any
9complete, finished, ready-to-use, non-alcoholic drink, whether
10carbonated or not, including but not limited to soda water,
11cola, fruit juice, vegetable juice, carbonated water, and all
12other preparations commonly known as soft drinks of whatever
13kind or description that are contained in any closed or sealed
14bottle, can, carton, or container, regardless of size; but
15"soft drinks" does not include coffee, tea, non-carbonated
16water, infant formula, milk or milk products as defined in the
17Grade A Pasteurized Milk and Milk Products Act, or drinks
18containing 50% or more natural fruit or vegetable juice.
19    Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "soft drinks" means non-alcoholic
21beverages that contain natural or artificial sweeteners. "Soft
22drinks" do not include beverages that contain milk or milk
23products, soy, rice or similar milk substitutes, or greater
24than 50% of vegetable or fruit juice by volume.
25    Until August 1, 2009, and notwithstanding any other
26provisions of this Act, "food for human consumption that is to

 

 

HB5630- 148 -LRB100 20869 HLH 36367 b

1be consumed off the premises where it is sold" includes all
2food sold through a vending machine, except soft drinks and
3food products that are dispensed hot from a vending machine,
4regardless of the location of the vending machine. Beginning
5August 1, 2009, and notwithstanding any other provisions of
6this Act, "food for human consumption that is to be consumed
7off the premises where it is sold" includes all food sold
8through a vending machine, except soft drinks, candy, and food
9products that are dispensed hot from a vending machine,
10regardless of the location of the vending machine.
11    Notwithstanding any other provisions of this Act,
12beginning September 1, 2009, "food for human consumption that
13is to be consumed off the premises where it is sold" does not
14include candy. For purposes of this Section, "candy" means a
15preparation of sugar, honey, or other natural or artificial
16sweeteners in combination with chocolate, fruits, nuts or other
17ingredients or flavorings in the form of bars, drops, or
18pieces. "Candy" does not include any preparation that contains
19flour or requires refrigeration.
20    Notwithstanding any other provisions of this Act,
21beginning September 1, 2009, "nonprescription medicines and
22drugs" does not include grooming and hygiene products. For
23purposes of this Section, "grooming and hygiene products"
24includes, but is not limited to, soaps and cleaning solutions,
25shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
26lotions and screens, unless those products are available by

 

 

HB5630- 149 -LRB100 20869 HLH 36367 b

1prescription only, regardless of whether the products meet the
2definition of "over-the-counter-drugs". For the purposes of
3this paragraph, "over-the-counter-drug" means a drug for human
4use that contains a label that identifies the product as a drug
5as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
6label includes:
7        (A) A "Drug Facts" panel; or
8        (B) A statement of the "active ingredient(s)" with a
9    list of those ingredients contained in the compound,
10    substance or preparation.
11    Beginning on the effective date of this amendatory Act of
12the 98th General Assembly, "prescription and nonprescription
13medicines and drugs" includes medical cannabis purchased from a
14registered dispensing organization under the Compassionate Use
15of Medical Cannabis Pilot Program Act.
16    Beginning on January 1, 2019, in addition to all other
17rates of tax imposed under this Act, a tax of 3.75% is imposed
18on the selling price of consumer fireworks and 1.3G fireworks.
19As used in this Section, "consumer fireworks" and "1.3G
20fireworks" have the meanings given to those terms in the
21Pyrotechnic Use Act.
22(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
23100-22, eff. 7-6-17.)
 
24    (35 ILCS 120/3)  (from Ch. 120, par. 442)
25    (Text of Section before amendment by P.A. 100-363)

 

 

HB5630- 150 -LRB100 20869 HLH 36367 b

1    Sec. 3. Except as provided in this Section, on or before
2the twentieth day of each calendar month, every person engaged
3in the business of selling tangible personal property at retail
4in this State during the preceding calendar month shall file a
5return with the Department, stating:
6        1. The name of the seller;
7        2. His residence address and the address of his
8    principal place of business and the address of the
9    principal place of business (if that is a different
10    address) from which he engages in the business of selling
11    tangible personal property at retail in this State;
12        3. Total amount of receipts received by him during the
13    preceding calendar month or quarter, as the case may be,
14    from sales of tangible personal property, and from services
15    furnished, by him during such preceding calendar month or
16    quarter;
17        4. Total amount received by him during the preceding
18    calendar month or quarter on charge and time sales of
19    tangible personal property, and from services furnished,
20    by him prior to the month or quarter for which the return
21    is filed;
22        5. Deductions allowed by law;
23        6. Gross receipts which were received by him during the
24    preceding calendar month or quarter and upon the basis of
25    which the tax is imposed;
26        7. The amount of credit provided in Section 2d of this

 

 

HB5630- 151 -LRB100 20869 HLH 36367 b

1    Act;
2        8. The amount of tax due;
3        9. The signature of the taxpayer; and
4        10. Such other reasonable information as the
5    Department may require.
6    On and after January 1, 2018, except for returns for motor
7vehicles, watercraft, aircraft, and trailers that are required
8to be registered with an agency of this State, with respect to
9retailers whose annual gross receipts average $20,000 or more,
10all returns required to be filed pursuant to this Act shall be
11filed electronically. Retailers who demonstrate that they do
12not have access to the Internet or demonstrate hardship in
13filing electronically may petition the Department to waive the
14electronic filing requirement.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Each return shall be accompanied by the statement of
20prepaid tax issued pursuant to Section 2e for which credit is
21claimed.
22    Prior to October 1, 2003, and on and after September 1,
232004 a retailer may accept a Manufacturer's Purchase Credit
24certification from a purchaser in satisfaction of Use Tax as
25provided in Section 3-85 of the Use Tax Act if the purchaser
26provides the appropriate documentation as required by Section

 

 

HB5630- 152 -LRB100 20869 HLH 36367 b

13-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2certification, accepted by a retailer prior to October 1, 2003
3and on and after September 1, 2004 as provided in Section 3-85
4of the Use Tax Act, may be used by that retailer to satisfy
5Retailers' Occupation Tax liability in the amount claimed in
6the certification, not to exceed 6.25% of the receipts subject
7to tax from a qualifying purchase. A Manufacturer's Purchase
8Credit reported on any original or amended return filed under
9this Act after October 20, 2003 for reporting periods prior to
10September 1, 2004 shall be disallowed. Manufacturer's
11Purchaser Credit reported on annual returns due on or after
12January 1, 2005 will be disallowed for periods prior to
13September 1, 2004. No Manufacturer's Purchase Credit may be
14used after September 30, 2003 through August 31, 2004 to
15satisfy any tax liability imposed under this Act, including any
16audit liability.
17    The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24        1. The name of the seller;
25        2. The address of the principal place of business from
26    which he engages in the business of selling tangible

 

 

HB5630- 153 -LRB100 20869 HLH 36367 b

1    personal property at retail in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month from sales of tangible
4    personal property by him during such preceding calendar
5    month, including receipts from charge and time sales, but
6    less all deductions allowed by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due; and
10        6. Such other reasonable information as the Department
11    may require.
12    Beginning on October 1, 2003, any person who is not a
13licensed distributor, importing distributor, or manufacturer,
14as defined in the Liquor Control Act of 1934, but is engaged in
15the business of selling, at retail, alcoholic liquor shall file
16a statement with the Department of Revenue, in a format and at
17a time prescribed by the Department, showing the total amount
18paid for alcoholic liquor purchased during the preceding month
19and such other information as is reasonably required by the
20Department. The Department may adopt rules to require that this
21statement be filed in an electronic or telephonic format. Such
22rules may provide for exceptions from the filing requirements
23of this paragraph. For the purposes of this paragraph, the term
24"alcoholic liquor" shall have the meaning prescribed in the
25Liquor Control Act of 1934.
26    Beginning on October 1, 2003, every distributor, importing

 

 

HB5630- 154 -LRB100 20869 HLH 36367 b

1distributor, and manufacturer of alcoholic liquor as defined in
2the Liquor Control Act of 1934, shall file a statement with the
3Department of Revenue, no later than the 10th day of the month
4for the preceding month during which transactions occurred, by
5electronic means, showing the total amount of gross receipts
6from the sale of alcoholic liquor sold or distributed during
7the preceding month to purchasers; identifying the purchaser to
8whom it was sold or distributed; the purchaser's tax
9registration number; and such other information reasonably
10required by the Department. A distributor, importing
11distributor, or manufacturer of alcoholic liquor must
12personally deliver, mail, or provide by electronic means to
13each retailer listed on the monthly statement a report
14containing a cumulative total of that distributor's, importing
15distributor's, or manufacturer's total sales of alcoholic
16liquor to that retailer no later than the 10th day of the month
17for the preceding month during which the transaction occurred.
18The distributor, importing distributor, or manufacturer shall
19notify the retailer as to the method by which the distributor,
20importing distributor, or manufacturer will provide the sales
21information. If the retailer is unable to receive the sales
22information by electronic means, the distributor, importing
23distributor, or manufacturer shall furnish the sales
24information by personal delivery or by mail. For purposes of
25this paragraph, the term "electronic means" includes, but is
26not limited to, the use of a secure Internet website, e-mail,

 

 

HB5630- 155 -LRB100 20869 HLH 36367 b

1or facsimile.
2    If a total amount of less than $1 is payable, refundable or
3creditable, such amount shall be disregarded if it is less than
450 cents and shall be increased to $1 if it is 50 cents or more.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" shall be the sum of
22the taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

 

 

HB5630- 156 -LRB100 20869 HLH 36367 b

1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4    Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9    Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12    All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16    The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19    Any amount which is required to be shown or reported on any
20return or other document under this Act shall, if such amount
21is not a whole-dollar amount, be increased to the nearest
22whole-dollar amount in any case where the fractional part of a
23dollar is 50 cents or more, and decreased to the nearest
24whole-dollar amount where the fractional part of a dollar is
25less than 50 cents.
26    If the retailer is otherwise required to file a monthly

 

 

HB5630- 157 -LRB100 20869 HLH 36367 b

1return and if the retailer's average monthly tax liability to
2the Department does not exceed $200, the Department may
3authorize his returns to be filed on a quarter annual basis,
4with the return for January, February and March of a given year
5being due by April 20 of such year; with the return for April,
6May and June of a given year being due by July 20 of such year;
7with the return for July, August and September of a given year
8being due by October 20 of such year, and with the return for
9October, November and December of a given year being due by
10January 20 of the following year.
11    If the retailer is otherwise required to file a monthly or
12quarterly return and if the retailer's average monthly tax
13liability with the Department does not exceed $50, the
14Department may authorize his returns to be filed on an annual
15basis, with the return for a given year being due by January 20
16of the following year.
17    Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as monthly
19returns.
20    Notwithstanding any other provision in this Act concerning
21the time within which a retailer may file his return, in the
22case of any retailer who ceases to engage in a kind of business
23which makes him responsible for filing returns under this Act,
24such retailer shall file a final return under this Act with the
25Department not more than one month after discontinuing such
26business.

 

 

HB5630- 158 -LRB100 20869 HLH 36367 b

1    Where the same person has more than one business registered
2with the Department under separate registrations under this
3Act, such person may not file each return that is due as a
4single return covering all such registered businesses, but
5shall file separate returns for each such registered business.
6    In addition, with respect to motor vehicles, watercraft,
7aircraft, and trailers that are required to be registered with
8an agency of this State, every retailer selling this kind of
9tangible personal property shall file, with the Department,
10upon a form to be prescribed and supplied by the Department, a
11separate return for each such item of tangible personal
12property which the retailer sells, except that if, in the same
13transaction, (i) a retailer of aircraft, watercraft, motor
14vehicles or trailers transfers more than one aircraft,
15watercraft, motor vehicle or trailer to another aircraft,
16watercraft, motor vehicle retailer or trailer retailer for the
17purpose of resale or (ii) a retailer of aircraft, watercraft,
18motor vehicles, or trailers transfers more than one aircraft,
19watercraft, motor vehicle, or trailer to a purchaser for use as
20a qualifying rolling stock as provided in Section 2-5 of this
21Act, then that seller may report the transfer of all aircraft,
22watercraft, motor vehicles or trailers involved in that
23transaction to the Department on the same uniform
24invoice-transaction reporting return form. For purposes of
25this Section, "watercraft" means a Class 2, Class 3, or Class 4
26watercraft as defined in Section 3-2 of the Boat Registration

 

 

HB5630- 159 -LRB100 20869 HLH 36367 b

1and Safety Act, a personal watercraft, or any boat equipped
2with an inboard motor.
3    Any retailer who sells only motor vehicles, watercraft,
4aircraft, or trailers that are required to be registered with
5an agency of this State, so that all retailers' occupation tax
6liability is required to be reported, and is reported, on such
7transaction reporting returns and who is not otherwise required
8to file monthly or quarterly returns, need not file monthly or
9quarterly returns. However, those retailers shall be required
10to file returns on an annual basis.
11    The transaction reporting return, in the case of motor
12vehicles or trailers that are required to be registered with an
13agency of this State, shall be the same document as the Uniform
14Invoice referred to in Section 5-402 of The Illinois Vehicle
15Code and must show the name and address of the seller; the name
16and address of the purchaser; the amount of the selling price
17including the amount allowed by the retailer for traded-in
18property, if any; the amount allowed by the retailer for the
19traded-in tangible personal property, if any, to the extent to
20which Section 1 of this Act allows an exemption for the value
21of traded-in property; the balance payable after deducting such
22trade-in allowance from the total selling price; the amount of
23tax due from the retailer with respect to such transaction; the
24amount of tax collected from the purchaser by the retailer on
25such transaction (or satisfactory evidence that such tax is not
26due in that particular instance, if that is claimed to be the

 

 

HB5630- 160 -LRB100 20869 HLH 36367 b

1fact); the place and date of the sale; a sufficient
2identification of the property sold; such other information as
3is required in Section 5-402 of The Illinois Vehicle Code, and
4such other information as the Department may reasonably
5require.
6    The transaction reporting return in the case of watercraft
7or aircraft must show the name and address of the seller; the
8name and address of the purchaser; the amount of the selling
9price including the amount allowed by the retailer for
10traded-in property, if any; the amount allowed by the retailer
11for the traded-in tangible personal property, if any, to the
12extent to which Section 1 of this Act allows an exemption for
13the value of traded-in property; the balance payable after
14deducting such trade-in allowance from the total selling price;
15the amount of tax due from the retailer with respect to such
16transaction; the amount of tax collected from the purchaser by
17the retailer on such transaction (or satisfactory evidence that
18such tax is not due in that particular instance, if that is
19claimed to be the fact); the place and date of the sale, a
20sufficient identification of the property sold, and such other
21information as the Department may reasonably require.
22    Such transaction reporting return shall be filed not later
23than 20 days after the day of delivery of the item that is
24being sold, but may be filed by the retailer at any time sooner
25than that if he chooses to do so. The transaction reporting
26return and tax remittance or proof of exemption from the

 

 

HB5630- 161 -LRB100 20869 HLH 36367 b

1Illinois use tax may be transmitted to the Department by way of
2the State agency with which, or State officer with whom the
3tangible personal property must be titled or registered (if
4titling or registration is required) if the Department and such
5agency or State officer determine that this procedure will
6expedite the processing of applications for title or
7registration.
8    With each such transaction reporting return, the retailer
9shall remit the proper amount of tax due (or shall submit
10satisfactory evidence that the sale is not taxable if that is
11the case), to the Department or its agents, whereupon the
12Department shall issue, in the purchaser's name, a use tax
13receipt (or a certificate of exemption if the Department is
14satisfied that the particular sale is tax exempt) which such
15purchaser may submit to the agency with which, or State officer
16with whom, he must title or register the tangible personal
17property that is involved (if titling or registration is
18required) in support of such purchaser's application for an
19Illinois certificate or other evidence of title or registration
20to such tangible personal property.
21    No retailer's failure or refusal to remit tax under this
22Act precludes a user, who has paid the proper tax to the
23retailer, from obtaining his certificate of title or other
24evidence of title or registration (if titling or registration
25is required) upon satisfying the Department that such user has
26paid the proper tax (if tax is due) to the retailer. The

 

 

HB5630- 162 -LRB100 20869 HLH 36367 b

1Department shall adopt appropriate rules to carry out the
2mandate of this paragraph.
3    If the user who would otherwise pay tax to the retailer
4wants the transaction reporting return filed and the payment of
5the tax or proof of exemption made to the Department before the
6retailer is willing to take these actions and such user has not
7paid the tax to the retailer, such user may certify to the fact
8of such delay by the retailer and may (upon the Department
9being satisfied of the truth of such certification) transmit
10the information required by the transaction reporting return
11and the remittance for tax or proof of exemption directly to
12the Department and obtain his tax receipt or exemption
13determination, in which event the transaction reporting return
14and tax remittance (if a tax payment was required) shall be
15credited by the Department to the proper retailer's account
16with the Department, but without the 2.1% or 1.75% discount
17provided for in this Section being allowed. When the user pays
18the tax directly to the Department, he shall pay the tax in the
19same amount and in the same form in which it would be remitted
20if the tax had been remitted to the Department by the retailer.
21    Refunds made by the seller during the preceding return
22period to purchasers, on account of tangible personal property
23returned to the seller, shall be allowed as a deduction under
24subdivision 5 of his monthly or quarterly return, as the case
25may be, in case the seller had theretofore included the
26receipts from the sale of such tangible personal property in a

 

 

HB5630- 163 -LRB100 20869 HLH 36367 b

1return filed by him and had paid the tax imposed by this Act
2with respect to such receipts.
3    Where the seller is a corporation, the return filed on
4behalf of such corporation shall be signed by the president,
5vice-president, secretary or treasurer or by the properly
6accredited agent of such corporation.
7    Where the seller is a limited liability company, the return
8filed on behalf of the limited liability company shall be
9signed by a manager, member, or properly accredited agent of
10the limited liability company.
11    Except as provided in this Section, the retailer filing the
12return under this Section shall, at the time of filing such
13return, pay to the Department the amount of tax imposed by this
14Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
15on and after January 1, 1990, or $5 per calendar year,
16whichever is greater, which is allowed to reimburse the
17retailer for the expenses incurred in keeping records,
18preparing and filing returns, remitting the tax and supplying
19data to the Department on request. Any prepayment made pursuant
20to Section 2d of this Act shall be included in the amount on
21which such 2.1% or 1.75% discount is computed. In the case of
22retailers who report and pay the tax on a transaction by
23transaction basis, as provided in this Section, such discount
24shall be taken with each such tax remittance instead of when
25such retailer files his periodic return. The discount allowed
26under this Section is allowed only for returns that are filed

 

 

HB5630- 164 -LRB100 20869 HLH 36367 b

1in the manner required by this Act. The Department may disallow
2the discount for retailers whose certificate of registration is
3revoked at the time the return is filed, but only if the
4Department's decision to revoke the certificate of
5registration has become final.
6    Before October 1, 2000, if the taxpayer's average monthly
7tax liability to the Department under this Act, the Use Tax
8Act, the Service Occupation Tax Act, and the Service Use Tax
9Act, excluding any liability for prepaid sales tax to be
10remitted in accordance with Section 2d of this Act, was $10,000
11or more during the preceding 4 complete calendar quarters, he
12shall file a return with the Department each month by the 20th
13day of the month next following the month during which such tax
14liability is incurred and shall make payments to the Department
15on or before the 7th, 15th, 22nd and last day of the month
16during which such liability is incurred. On and after October
171, 2000, if the taxpayer's average monthly tax liability to the
18Department under this Act, the Use Tax Act, the Service
19Occupation Tax Act, and the Service Use Tax Act, excluding any
20liability for prepaid sales tax to be remitted in accordance
21with Section 2d of this Act, was $20,000 or more during the
22preceding 4 complete calendar quarters, he shall file a return
23with the Department each month by the 20th day of the month
24next following the month during which such tax liability is
25incurred and shall make payment to the Department on or before
26the 7th, 15th, 22nd and last day of the month during which such

 

 

HB5630- 165 -LRB100 20869 HLH 36367 b

1liability is incurred. If the month during which such tax
2liability is incurred began prior to January 1, 1985, each
3payment shall be in an amount equal to 1/4 of the taxpayer's
4actual liability for the month or an amount set by the
5Department not to exceed 1/4 of the average monthly liability
6of the taxpayer to the Department for the preceding 4 complete
7calendar quarters (excluding the month of highest liability and
8the month of lowest liability in such 4 quarter period). If the
9month during which such tax liability is incurred begins on or
10after January 1, 1985 and prior to January 1, 1987, each
11payment shall be in an amount equal to 22.5% of the taxpayer's
12actual liability for the month or 27.5% of the taxpayer's
13liability for the same calendar month of the preceding year. If
14the month during which such tax liability is incurred begins on
15or after January 1, 1987 and prior to January 1, 1988, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 26.25% of the taxpayer's
18liability for the same calendar month of the preceding year. If
19the month during which such tax liability is incurred begins on
20or after January 1, 1988, and prior to January 1, 1989, or
21begins on or after January 1, 1996, each payment shall be in an
22amount equal to 22.5% of the taxpayer's actual liability for
23the month or 25% of the taxpayer's liability for the same
24calendar month of the preceding year. If the month during which
25such tax liability is incurred begins on or after January 1,
261989, and prior to January 1, 1996, each payment shall be in an

 

 

HB5630- 166 -LRB100 20869 HLH 36367 b

1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year or 100% of the taxpayer's
4actual liability for the quarter monthly reporting period. The
5amount of such quarter monthly payments shall be credited
6against the final tax liability of the taxpayer's return for
7that month. Before October 1, 2000, once applicable, the
8requirement of the making of quarter monthly payments to the
9Department by taxpayers having an average monthly tax liability
10of $10,000 or more as determined in the manner provided above
11shall continue until such taxpayer's average monthly liability
12to the Department during the preceding 4 complete calendar
13quarters (excluding the month of highest liability and the
14month of lowest liability) is less than $9,000, or until such
15taxpayer's average monthly liability to the Department as
16computed for each calendar quarter of the 4 preceding complete
17calendar quarter period is less than $10,000. However, if a
18taxpayer can show the Department that a substantial change in
19the taxpayer's business has occurred which causes the taxpayer
20to anticipate that his average monthly tax liability for the
21reasonably foreseeable future will fall below the $10,000
22threshold stated above, then such taxpayer may petition the
23Department for a change in such taxpayer's reporting status. On
24and after October 1, 2000, once applicable, the requirement of
25the making of quarter monthly payments to the Department by
26taxpayers having an average monthly tax liability of $20,000 or

 

 

HB5630- 167 -LRB100 20869 HLH 36367 b

1more as determined in the manner provided above shall continue
2until such taxpayer's average monthly liability to the
3Department during the preceding 4 complete calendar quarters
4(excluding the month of highest liability and the month of
5lowest liability) is less than $19,000 or until such taxpayer's
6average monthly liability to the Department as computed for
7each calendar quarter of the 4 preceding complete calendar
8quarter period is less than $20,000. However, if a taxpayer can
9show the Department that a substantial change in the taxpayer's
10business has occurred which causes the taxpayer to anticipate
11that his average monthly tax liability for the reasonably
12foreseeable future will fall below the $20,000 threshold stated
13above, then such taxpayer may petition the Department for a
14change in such taxpayer's reporting status. The Department
15shall change such taxpayer's reporting status unless it finds
16that such change is seasonal in nature and not likely to be
17long term. If any such quarter monthly payment is not paid at
18the time or in the amount required by this Section, then the
19taxpayer shall be liable for penalties and interest on the
20difference between the minimum amount due as a payment and the
21amount of such quarter monthly payment actually and timely
22paid, except insofar as the taxpayer has previously made
23payments for that month to the Department in excess of the
24minimum payments previously due as provided in this Section.
25The Department shall make reasonable rules and regulations to
26govern the quarter monthly payment amount and quarter monthly

 

 

HB5630- 168 -LRB100 20869 HLH 36367 b

1payment dates for taxpayers who file on other than a calendar
2monthly basis.
3    The provisions of this paragraph apply before October 1,
42001. Without regard to whether a taxpayer is required to make
5quarter monthly payments as specified above, any taxpayer who
6is required by Section 2d of this Act to collect and remit
7prepaid taxes and has collected prepaid taxes which average in
8excess of $25,000 per month during the preceding 2 complete
9calendar quarters, shall file a return with the Department as
10required by Section 2f and shall make payments to the
11Department on or before the 7th, 15th, 22nd and last day of the
12month during which such liability is incurred. If the month
13during which such tax liability is incurred began prior to
14September 1, 1985 (the effective date of Public Act 84-221),
15each payment shall be in an amount not less than 22.5% of the
16taxpayer's actual liability under Section 2d. If the month
17during which such tax liability is incurred begins on or after
18January 1, 1986, each payment shall be in an amount equal to
1922.5% of the taxpayer's actual liability for the month or 27.5%
20of the taxpayer's liability for the same calendar month of the
21preceding calendar year. If the month during which such tax
22liability is incurred begins on or after January 1, 1987, each
23payment shall be in an amount equal to 22.5% of the taxpayer's
24actual liability for the month or 26.25% of the taxpayer's
25liability for the same calendar month of the preceding year.
26The amount of such quarter monthly payments shall be credited

 

 

HB5630- 169 -LRB100 20869 HLH 36367 b

1against the final tax liability of the taxpayer's return for
2that month filed under this Section or Section 2f, as the case
3may be. Once applicable, the requirement of the making of
4quarter monthly payments to the Department pursuant to this
5paragraph shall continue until such taxpayer's average monthly
6prepaid tax collections during the preceding 2 complete
7calendar quarters is $25,000 or less. If any such quarter
8monthly payment is not paid at the time or in the amount
9required, the taxpayer shall be liable for penalties and
10interest on such difference, except insofar as the taxpayer has
11previously made payments for that month in excess of the
12minimum payments previously due.
13    The provisions of this paragraph apply on and after October
141, 2001. Without regard to whether a taxpayer is required to
15make quarter monthly payments as specified above, any taxpayer
16who is required by Section 2d of this Act to collect and remit
17prepaid taxes and has collected prepaid taxes that average in
18excess of $20,000 per month during the preceding 4 complete
19calendar quarters shall file a return with the Department as
20required by Section 2f and shall make payments to the
21Department on or before the 7th, 15th, 22nd and last day of the
22month during which the liability is incurred. Each payment
23shall be in an amount equal to 22.5% of the taxpayer's actual
24liability for the month or 25% of the taxpayer's liability for
25the same calendar month of the preceding year. The amount of
26the quarter monthly payments shall be credited against the

 

 

HB5630- 170 -LRB100 20869 HLH 36367 b

1final tax liability of the taxpayer's return for that month
2filed under this Section or Section 2f, as the case may be.
3Once applicable, the requirement of the making of quarter
4monthly payments to the Department pursuant to this paragraph
5shall continue until the taxpayer's average monthly prepaid tax
6collections during the preceding 4 complete calendar quarters
7(excluding the month of highest liability and the month of
8lowest liability) is less than $19,000 or until such taxpayer's
9average monthly liability to the Department as computed for
10each calendar quarter of the 4 preceding complete calendar
11quarters is less than $20,000. If any such quarter monthly
12payment is not paid at the time or in the amount required, the
13taxpayer shall be liable for penalties and interest on such
14difference, except insofar as the taxpayer has previously made
15payments for that month in excess of the minimum payments
16previously due.
17    If any payment provided for in this Section exceeds the
18taxpayer's liabilities under this Act, the Use Tax Act, the
19Service Occupation Tax Act and the Service Use Tax Act, as
20shown on an original monthly return, the Department shall, if
21requested by the taxpayer, issue to the taxpayer a credit
22memorandum no later than 30 days after the date of payment. The
23credit evidenced by such credit memorandum may be assigned by
24the taxpayer to a similar taxpayer under this Act, the Use Tax
25Act, the Service Occupation Tax Act or the Service Use Tax Act,
26in accordance with reasonable rules and regulations to be

 

 

HB5630- 171 -LRB100 20869 HLH 36367 b

1prescribed by the Department. If no such request is made, the
2taxpayer may credit such excess payment against tax liability
3subsequently to be remitted to the Department under this Act,
4the Use Tax Act, the Service Occupation Tax Act or the Service
5Use Tax Act, in accordance with reasonable rules and
6regulations prescribed by the Department. If the Department
7subsequently determined that all or any part of the credit
8taken was not actually due to the taxpayer, the taxpayer's 2.1%
9and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
10of the difference between the credit taken and that actually
11due, and that taxpayer shall be liable for penalties and
12interest on such difference.
13    If a retailer of motor fuel is entitled to a credit under
14Section 2d of this Act which exceeds the taxpayer's liability
15to the Department under this Act for the month which the
16taxpayer is filing a return, the Department shall issue the
17taxpayer a credit memorandum for the excess.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund, a special fund in the
20State treasury which is hereby created, the net revenue
21realized for the preceding month from the 1% tax on sales of
22food for human consumption which is to be consumed off the
23premises where it is sold (other than alcoholic beverages, soft
24drinks and food which has been prepared for immediate
25consumption) and prescription and nonprescription medicines,
26drugs, medical appliances, products classified as Class III

 

 

HB5630- 172 -LRB100 20869 HLH 36367 b

1medical devices by the United States Food and Drug
2Administration that are used for cancer treatment pursuant to a
3prescription, as well as any accessories and components related
4to those devices, and insulin, urine testing materials,
5syringes and needles used by diabetics.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund, a special
8fund in the State treasury which is hereby created, 4% of the
9net revenue realized for the preceding month from the 6.25%
10general rate.
11    Beginning August 1, 2000, each month the Department shall
12pay into the County and Mass Transit District Fund 20% of the
13net revenue realized for the preceding month from the 1.25%
14rate on the selling price of motor fuel and gasohol. Beginning
15September 1, 2010, each month the Department shall pay into the
16County and Mass Transit District Fund 20% of the net revenue
17realized for the preceding month from the 1.25% rate on the
18selling price of sales tax holiday items.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the net revenue
21realized for the preceding month from the 6.25% general rate on
22the selling price of tangible personal property.
23    Beginning August 1, 2000, each month the Department shall
24pay into the Local Government Tax Fund 80% of the net revenue
25realized for the preceding month from the 1.25% rate on the
26selling price of motor fuel and gasohol. Beginning September 1,

 

 

HB5630- 173 -LRB100 20869 HLH 36367 b

12010, each month the Department shall pay into the Local
2Government Tax Fund 80% of the net revenue realized for the
3preceding month from the 1.25% rate on the selling price of
4sales tax holiday items.
5    Beginning October 1, 2009, each month the Department shall
6pay into the Capital Projects Fund an amount that is equal to
7an amount estimated by the Department to represent 80% of the
8net revenue realized for the preceding month from the sale of
9candy, grooming and hygiene products, and soft drinks that had
10been taxed at a rate of 1% prior to September 1, 2009 but that
11are now taxed at 6.25%.
12    Beginning July 1, 2011, each month the Department shall pay
13into the Clean Air Act Permit Fund 80% of the net revenue
14realized for the preceding month from the 6.25% general rate on
15the selling price of sorbents used in Illinois in the process
16of sorbent injection as used to comply with the Environmental
17Protection Act or the federal Clean Air Act, but the total
18payment into the Clean Air Act Permit Fund under this Act and
19the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
20    Beginning July 1, 2013, each month the Department shall pay
21into the Underground Storage Tank Fund from the proceeds
22collected under this Act, the Use Tax Act, the Service Use Tax
23Act, and the Service Occupation Tax Act an amount equal to the
24average monthly deficit in the Underground Storage Tank Fund
25during the prior year, as certified annually by the Illinois
26Environmental Protection Agency, but the total payment into the

 

 

HB5630- 174 -LRB100 20869 HLH 36367 b

1Underground Storage Tank Fund under this Act, the Use Tax Act,
2the Service Use Tax Act, and the Service Occupation Tax Act
3shall not exceed $18,000,000 in any State fiscal year. As used
4in this paragraph, the "average monthly deficit" shall be equal
5to the difference between the average monthly claims for
6payment by the fund and the average monthly revenues deposited
7into the fund, excluding payments made pursuant to this
8paragraph.
9    Beginning July 1, 2015, of the remainder of the moneys
10received by the Department under the Use Tax Act, the Service
11Use Tax Act, the Service Occupation Tax Act, and this Act, each
12month the Department shall deposit $500,000 into the State
13Crime Laboratory Fund.
14    Beginning on January 1, 2019, each month the Department
15shall pay into the Fire Prevention Fund 50% of the net revenue
16realized for the preceding month from the 3.75% tax on the
17selling price of consumer fireworks and 1.3G fireworks.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, (a) 1.75% thereof shall be paid into the
20Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
21and after July 1, 1989, 3.8% thereof shall be paid into the
22Build Illinois Fund; provided, however, that if in any fiscal
23year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
24may be, of the moneys received by the Department and required
25to be paid into the Build Illinois Fund pursuant to this Act,
26Section 9 of the Use Tax Act, Section 9 of the Service Use Tax

 

 

HB5630- 175 -LRB100 20869 HLH 36367 b

1Act, and Section 9 of the Service Occupation Tax Act, such Acts
2being hereinafter called the "Tax Acts" and such aggregate of
32.2% or 3.8%, as the case may be, of moneys being hereinafter
4called the "Tax Act Amount", and (2) the amount transferred to
5the Build Illinois Fund from the State and Local Sales Tax
6Reform Fund shall be less than the Annual Specified Amount (as
7hereinafter defined), an amount equal to the difference shall
8be immediately paid into the Build Illinois Fund from other
9moneys received by the Department pursuant to the Tax Acts; the
10"Annual Specified Amount" means the amounts specified below for
11fiscal years 1986 through 1993:
12Fiscal YearAnnual Specified Amount
131986$54,800,000
141987$76,650,000
151988$80,480,000
161989$88,510,000
171990$115,330,000
181991$145,470,000
191992$182,730,000
201993$206,520,000;
21and means the Certified Annual Debt Service Requirement (as
22defined in Section 13 of the Build Illinois Bond Act) or the
23Tax Act Amount, whichever is greater, for fiscal year 1994 and
24each fiscal year thereafter; and further provided, that if on
25the last business day of any month the sum of (1) the Tax Act
26Amount required to be deposited into the Build Illinois Bond

 

 

HB5630- 176 -LRB100 20869 HLH 36367 b

1Account in the Build Illinois Fund during such month and (2)
2the amount transferred to the Build Illinois Fund from the
3State and Local Sales Tax Reform Fund shall have been less than
41/12 of the Annual Specified Amount, an amount equal to the
5difference shall be immediately paid into the Build Illinois
6Fund from other moneys received by the Department pursuant to
7the Tax Acts; and, further provided, that in no event shall the
8payments required under the preceding proviso result in
9aggregate payments into the Build Illinois Fund pursuant to
10this clause (b) for any fiscal year in excess of the greater of
11(i) the Tax Act Amount or (ii) the Annual Specified Amount for
12such fiscal year. The amounts payable into the Build Illinois
13Fund under clause (b) of the first sentence in this paragraph
14shall be payable only until such time as the aggregate amount
15on deposit under each trust indenture securing Bonds issued and
16outstanding pursuant to the Build Illinois Bond Act is
17sufficient, taking into account any future investment income,
18to fully provide, in accordance with such indenture, for the
19defeasance of or the payment of the principal of, premium, if
20any, and interest on the Bonds secured by such indenture and on
21any Bonds expected to be issued thereafter and all fees and
22costs payable with respect thereto, all as certified by the
23Director of the Bureau of the Budget (now Governor's Office of
24Management and Budget). If on the last business day of any
25month in which Bonds are outstanding pursuant to the Build
26Illinois Bond Act, the aggregate of moneys deposited in the

 

 

HB5630- 177 -LRB100 20869 HLH 36367 b

1Build Illinois Bond Account in the Build Illinois Fund in such
2month shall be less than the amount required to be transferred
3in such month from the Build Illinois Bond Account to the Build
4Illinois Bond Retirement and Interest Fund pursuant to Section
513 of the Build Illinois Bond Act, an amount equal to such
6deficiency shall be immediately paid from other moneys received
7by the Department pursuant to the Tax Acts to the Build
8Illinois Fund; provided, however, that any amounts paid to the
9Build Illinois Fund in any fiscal year pursuant to this
10sentence shall be deemed to constitute payments pursuant to
11clause (b) of the first sentence of this paragraph and shall
12reduce the amount otherwise payable for such fiscal year
13pursuant to that clause (b). The moneys received by the
14Department pursuant to this Act and required to be deposited
15into the Build Illinois Fund are subject to the pledge, claim
16and charge set forth in Section 12 of the Build Illinois Bond
17Act.
18    Subject to payment of amounts into the Build Illinois Fund
19as provided in the preceding paragraph or in any amendment
20thereto hereafter enacted, the following specified monthly
21installment of the amount requested in the certificate of the
22Chairman of the Metropolitan Pier and Exposition Authority
23provided under Section 8.25f of the State Finance Act, but not
24in excess of sums designated as "Total Deposit", shall be
25deposited in the aggregate from collections under Section 9 of
26the Use Tax Act, Section 9 of the Service Use Tax Act, Section

 

 

HB5630- 178 -LRB100 20869 HLH 36367 b

19 of the Service Occupation Tax Act, and Section 3 of the
2Retailers' Occupation Tax Act into the McCormick Place
3Expansion Project Fund in the specified fiscal years.
4Fiscal YearTotal Deposit
51993         $0
61994 53,000,000
71995 58,000,000
81996 61,000,000
91997 64,000,000
101998 68,000,000
111999 71,000,000
122000 75,000,000
132001 80,000,000
142002 93,000,000
152003 99,000,000
162004103,000,000
172005108,000,000
182006113,000,000
192007119,000,000
202008126,000,000
212009132,000,000
222010139,000,000
232011146,000,000
242012153,000,000
252013161,000,000

 

 

HB5630- 179 -LRB100 20869 HLH 36367 b

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021246,000,000
92022260,000,000
102023275,000,000
112024 275,000,000
122025 275,000,000
132026 279,000,000
142027 292,000,000
152028 307,000,000
162029 322,000,000
172030 338,000,000
182031 350,000,000
192032 350,000,000
20and
21each fiscal year
22thereafter that bonds
23are outstanding under
24Section 13.2 of the
25Metropolitan Pier and
26Exposition Authority Act,

 

 

HB5630- 180 -LRB100 20869 HLH 36367 b

1but not after fiscal year 2060.
2    Beginning July 20, 1993 and in each month of each fiscal
3year thereafter, one-eighth of the amount requested in the
4certificate of the Chairman of the Metropolitan Pier and
5Exposition Authority for that fiscal year, less the amount
6deposited into the McCormick Place Expansion Project Fund by
7the State Treasurer in the respective month under subsection
8(g) of Section 13 of the Metropolitan Pier and Exposition
9Authority Act, plus cumulative deficiencies in the deposits
10required under this Section for previous months and years,
11shall be deposited into the McCormick Place Expansion Project
12Fund, until the full amount requested for the fiscal year, but
13not in excess of the amount specified above as "Total Deposit",
14has been deposited.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning July 1, 1993 and ending on September 30,
192013, the Department shall each month pay into the Illinois Tax
20Increment Fund 0.27% of 80% of the net revenue realized for the
21preceding month from the 6.25% general rate on the selling
22price of tangible personal property.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning with the receipt of the first report of

 

 

HB5630- 181 -LRB100 20869 HLH 36367 b

1taxes paid by an eligible business and continuing for a 25-year
2period, the Department shall each month pay into the Energy
3Infrastructure Fund 80% of the net revenue realized from the
46.25% general rate on the selling price of Illinois-mined coal
5that was sold to an eligible business. For purposes of this
6paragraph, the term "eligible business" means a new electric
7generating facility certified pursuant to Section 605-332 of
8the Department of Commerce and Economic Opportunity Law of the
9Civil Administrative Code of Illinois.
10    Subject to payment of amounts into the Build Illinois Fund,
11the McCormick Place Expansion Project Fund, the Illinois Tax
12Increment Fund, and the Energy Infrastructure Fund pursuant to
13the preceding paragraphs or in any amendments to this Section
14hereafter enacted, beginning on the first day of the first
15calendar month to occur on or after August 26, 2014 (the
16effective date of Public Act 98-1098), each month, from the
17collections made under Section 9 of the Use Tax Act, Section 9
18of the Service Use Tax Act, Section 9 of the Service Occupation
19Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
20the Department shall pay into the Tax Compliance and
21Administration Fund, to be used, subject to appropriation, to
22fund additional auditors and compliance personnel at the
23Department of Revenue, an amount equal to 1/12 of 5% of 80% of
24the cash receipts collected during the preceding fiscal year by
25the Audit Bureau of the Department under the Use Tax Act, the
26Service Use Tax Act, the Service Occupation Tax Act, the

 

 

HB5630- 182 -LRB100 20869 HLH 36367 b

1Retailers' Occupation Tax Act, and associated local occupation
2and use taxes administered by the Department.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% thereof shall be paid into the State
5Treasury and 25% shall be reserved in a special account and
6used only for the transfer to the Common School Fund as part of
7the monthly transfer from the General Revenue Fund in
8accordance with Section 8a of the State Finance Act.
9    The Department may, upon separate written notice to a
10taxpayer, require the taxpayer to prepare and file with the
11Department on a form prescribed by the Department within not
12less than 60 days after receipt of the notice an annual
13information return for the tax year specified in the notice.
14Such annual return to the Department shall include a statement
15of gross receipts as shown by the retailer's last Federal
16income tax return. If the total receipts of the business as
17reported in the Federal income tax return do not agree with the
18gross receipts reported to the Department of Revenue for the
19same period, the retailer shall attach to his annual return a
20schedule showing a reconciliation of the 2 amounts and the
21reasons for the difference. The retailer's annual return to the
22Department shall also disclose the cost of goods sold by the
23retailer during the year covered by such return, opening and
24closing inventories of such goods for such year, costs of goods
25used from stock or taken from stock and given away by the
26retailer during such year, payroll information of the

 

 

HB5630- 183 -LRB100 20869 HLH 36367 b

1retailer's business during such year and any additional
2reasonable information which the Department deems would be
3helpful in determining the accuracy of the monthly, quarterly
4or annual returns filed by such retailer as provided for in
5this Section.
6    If the annual information return required by this Section
7is not filed when and as required, the taxpayer shall be liable
8as follows:
9        (i) Until January 1, 1994, the taxpayer shall be liable
10    for a penalty equal to 1/6 of 1% of the tax due from such
11    taxpayer under this Act during the period to be covered by
12    the annual return for each month or fraction of a month
13    until such return is filed as required, the penalty to be
14    assessed and collected in the same manner as any other
15    penalty provided for in this Act.
16        (ii) On and after January 1, 1994, the taxpayer shall
17    be liable for a penalty as described in Section 3-4 of the
18    Uniform Penalty and Interest Act.
19    The chief executive officer, proprietor, owner or highest
20ranking manager shall sign the annual return to certify the
21accuracy of the information contained therein. Any person who
22willfully signs the annual return containing false or
23inaccurate information shall be guilty of perjury and punished
24accordingly. The annual return form prescribed by the
25Department shall include a warning that the person signing the
26return may be liable for perjury.

 

 

HB5630- 184 -LRB100 20869 HLH 36367 b

1    The provisions of this Section concerning the filing of an
2annual information return do not apply to a retailer who is not
3required to file an income tax return with the United States
4Government.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16    For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to such
21sales, if the retailers who are affected do not make written
22objection to the Department to this arrangement.
23    Any person who promotes, organizes, provides retail
24selling space for concessionaires or other types of sellers at
25the Illinois State Fair, DuQuoin State Fair, county fairs,
26local fairs, art shows, flea markets and similar exhibitions or

 

 

HB5630- 185 -LRB100 20869 HLH 36367 b

1events, including any transient merchant as defined by Section
22 of the Transient Merchant Act of 1987, is required to file a
3report with the Department providing the name of the merchant's
4business, the name of the person or persons engaged in
5merchant's business, the permanent address and Illinois
6Retailers Occupation Tax Registration Number of the merchant,
7the dates and location of the event and other reasonable
8information that the Department may require. The report must be
9filed not later than the 20th day of the month next following
10the month during which the event with retail sales was held.
11Any person who fails to file a report required by this Section
12commits a business offense and is subject to a fine not to
13exceed $250.
14    Any person engaged in the business of selling tangible
15personal property at retail as a concessionaire or other type
16of seller at the Illinois State Fair, county fairs, art shows,
17flea markets and similar exhibitions or events, or any
18transient merchants, as defined by Section 2 of the Transient
19Merchant Act of 1987, may be required to make a daily report of
20the amount of such sales to the Department and to make a daily
21payment of the full amount of tax due. The Department shall
22impose this requirement when it finds that there is a
23significant risk of loss of revenue to the State at such an
24exhibition or event. Such a finding shall be based on evidence
25that a substantial number of concessionaires or other sellers
26who are not residents of Illinois will be engaging in the

 

 

HB5630- 186 -LRB100 20869 HLH 36367 b

1business of selling tangible personal property at retail at the
2exhibition or event, or other evidence of a significant risk of
3loss of revenue to the State. The Department shall notify
4concessionaires and other sellers affected by the imposition of
5this requirement. In the absence of notification by the
6Department, the concessionaires and other sellers shall file
7their returns as otherwise required in this Section.
8(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
999-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 
10    (Text of Section after amendment by P.A. 100-363)
11    Sec. 3. Except as provided in this Section, on or before
12the twentieth day of each calendar month, every person engaged
13in the business of selling tangible personal property at retail
14in this State during the preceding calendar month shall file a
15return with the Department, stating:
16        1. The name of the seller;
17        2. His residence address and the address of his
18    principal place of business and the address of the
19    principal place of business (if that is a different
20    address) from which he engages in the business of selling
21    tangible personal property at retail in this State;
22        3. Total amount of receipts received by him during the
23    preceding calendar month or quarter, as the case may be,
24    from sales of tangible personal property, and from services
25    furnished, by him during such preceding calendar month or

 

 

HB5630- 187 -LRB100 20869 HLH 36367 b

1    quarter;
2        4. Total amount received by him during the preceding
3    calendar month or quarter on charge and time sales of
4    tangible personal property, and from services furnished,
5    by him prior to the month or quarter for which the return
6    is filed;
7        5. Deductions allowed by law;
8        6. Gross receipts which were received by him during the
9    preceding calendar month or quarter and upon the basis of
10    which the tax is imposed;
11        7. The amount of credit provided in Section 2d of this
12    Act;
13        8. The amount of tax due;
14        9. The signature of the taxpayer; and
15        10. Such other reasonable information as the
16    Department may require.
17    On and after January 1, 2018, except for returns for motor
18vehicles, watercraft, aircraft, and trailers that are required
19to be registered with an agency of this State, with respect to
20retailers whose annual gross receipts average $20,000 or more,
21all returns required to be filed pursuant to this Act shall be
22filed electronically. Retailers who demonstrate that they do
23not have access to the Internet or demonstrate hardship in
24filing electronically may petition the Department to waive the
25electronic filing requirement.
26    If a taxpayer fails to sign a return within 30 days after

 

 

HB5630- 188 -LRB100 20869 HLH 36367 b

1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4    Each return shall be accompanied by the statement of
5prepaid tax issued pursuant to Section 2e for which credit is
6claimed.
7    Prior to October 1, 2003, and on and after September 1,
82004 a retailer may accept a Manufacturer's Purchase Credit
9certification from a purchaser in satisfaction of Use Tax as
10provided in Section 3-85 of the Use Tax Act if the purchaser
11provides the appropriate documentation as required by Section
123-85 of the Use Tax Act. A Manufacturer's Purchase Credit
13certification, accepted by a retailer prior to October 1, 2003
14and on and after September 1, 2004 as provided in Section 3-85
15of the Use Tax Act, may be used by that retailer to satisfy
16Retailers' Occupation Tax liability in the amount claimed in
17the certification, not to exceed 6.25% of the receipts subject
18to tax from a qualifying purchase. A Manufacturer's Purchase
19Credit reported on any original or amended return filed under
20this Act after October 20, 2003 for reporting periods prior to
21September 1, 2004 shall be disallowed. Manufacturer's
22Purchaser Credit reported on annual returns due on or after
23January 1, 2005 will be disallowed for periods prior to
24September 1, 2004. No Manufacturer's Purchase Credit may be
25used after September 30, 2003 through August 31, 2004 to
26satisfy any tax liability imposed under this Act, including any

 

 

HB5630- 189 -LRB100 20869 HLH 36367 b

1audit liability.
2    The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9        1. The name of the seller;
10        2. The address of the principal place of business from
11    which he engages in the business of selling tangible
12    personal property at retail in this State;
13        3. The total amount of taxable receipts received by him
14    during the preceding calendar month from sales of tangible
15    personal property by him during such preceding calendar
16    month, including receipts from charge and time sales, but
17    less all deductions allowed by law;
18        4. The amount of credit provided in Section 2d of this
19    Act;
20        5. The amount of tax due; and
21        6. Such other reasonable information as the Department
22    may require.
23    Beginning on October 1, 2003, any person who is not a
24licensed distributor, importing distributor, or manufacturer,
25as defined in the Liquor Control Act of 1934, but is engaged in
26the business of selling, at retail, alcoholic liquor shall file

 

 

HB5630- 190 -LRB100 20869 HLH 36367 b

1a statement with the Department of Revenue, in a format and at
2a time prescribed by the Department, showing the total amount
3paid for alcoholic liquor purchased during the preceding month
4and such other information as is reasonably required by the
5Department. The Department may adopt rules to require that this
6statement be filed in an electronic or telephonic format. Such
7rules may provide for exceptions from the filing requirements
8of this paragraph. For the purposes of this paragraph, the term
9"alcoholic liquor" shall have the meaning prescribed in the
10Liquor Control Act of 1934.
11    Beginning on October 1, 2003, every distributor, importing
12distributor, and manufacturer of alcoholic liquor as defined in
13the Liquor Control Act of 1934, shall file a statement with the
14Department of Revenue, no later than the 10th day of the month
15for the preceding month during which transactions occurred, by
16electronic means, showing the total amount of gross receipts
17from the sale of alcoholic liquor sold or distributed during
18the preceding month to purchasers; identifying the purchaser to
19whom it was sold or distributed; the purchaser's tax
20registration number; and such other information reasonably
21required by the Department. A distributor, importing
22distributor, or manufacturer of alcoholic liquor must
23personally deliver, mail, or provide by electronic means to
24each retailer listed on the monthly statement a report
25containing a cumulative total of that distributor's, importing
26distributor's, or manufacturer's total sales of alcoholic

 

 

HB5630- 191 -LRB100 20869 HLH 36367 b

1liquor to that retailer no later than the 10th day of the month
2for the preceding month during which the transaction occurred.
3The distributor, importing distributor, or manufacturer shall
4notify the retailer as to the method by which the distributor,
5importing distributor, or manufacturer will provide the sales
6information. If the retailer is unable to receive the sales
7information by electronic means, the distributor, importing
8distributor, or manufacturer shall furnish the sales
9information by personal delivery or by mail. For purposes of
10this paragraph, the term "electronic means" includes, but is
11not limited to, the use of a secure Internet website, e-mail,
12or facsimile.
13    If a total amount of less than $1 is payable, refundable or
14creditable, such amount shall be disregarded if it is less than
1550 cents and shall be increased to $1 if it is 50 cents or more.
16    Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

 

 

HB5630- 192 -LRB100 20869 HLH 36367 b

1payments required by rules of the Department by electronic
2funds transfer. The term "annual tax liability" shall be the
3sum of the taxpayer's liabilities under this Act, and under all
4other State and local occupation and use tax laws administered
5by the Department, for the immediately preceding calendar year.
6The term "average monthly tax liability" shall be the sum of
7the taxpayer's liabilities under this Act, and under all other
8State and local occupation and use tax laws administered by the
9Department, for the immediately preceding calendar year
10divided by 12. Beginning on October 1, 2002, a taxpayer who has
11a tax liability in the amount set forth in subsection (b) of
12Section 2505-210 of the Department of Revenue Law shall make
13all payments required by rules of the Department by electronic
14funds transfer.
15    Before August 1 of each year beginning in 1993, the
16Department shall notify all taxpayers required to make payments
17by electronic funds transfer. All taxpayers required to make
18payments by electronic funds transfer shall make those payments
19for a minimum of one year beginning on October 1.
20    Any taxpayer not required to make payments by electronic
21funds transfer may make payments by electronic funds transfer
22with the permission of the Department.
23    All taxpayers required to make payment by electronic funds
24transfer and any taxpayers authorized to voluntarily make
25payments by electronic funds transfer shall make those payments
26in the manner authorized by the Department.

 

 

HB5630- 193 -LRB100 20869 HLH 36367 b

1    The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4    Any amount which is required to be shown or reported on any
5return or other document under this Act shall, if such amount
6is not a whole-dollar amount, be increased to the nearest
7whole-dollar amount in any case where the fractional part of a
8dollar is 50 cents or more, and decreased to the nearest
9whole-dollar amount where the fractional part of a dollar is
10less than 50 cents.
11    If the retailer is otherwise required to file a monthly
12return and if the retailer's average monthly tax liability to
13the Department does not exceed $200, the Department may
14authorize his returns to be filed on a quarter annual basis,
15with the return for January, February and March of a given year
16being due by April 20 of such year; with the return for April,
17May and June of a given year being due by July 20 of such year;
18with the return for July, August and September of a given year
19being due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22    If the retailer is otherwise required to file a monthly or
23quarterly return and if the retailer's average monthly tax
24liability with the Department does not exceed $50, the
25Department may authorize his returns to be filed on an annual
26basis, with the return for a given year being due by January 20

 

 

HB5630- 194 -LRB100 20869 HLH 36367 b

1of the following year.
2    Such quarter annual and annual returns, as to form and
3substance, shall be subject to the same requirements as monthly
4returns.
5    Notwithstanding any other provision in this Act concerning
6the time within which a retailer may file his return, in the
7case of any retailer who ceases to engage in a kind of business
8which makes him responsible for filing returns under this Act,
9such retailer shall file a final return under this Act with the
10Department not more than one month after discontinuing such
11business.
12    Where the same person has more than one business registered
13with the Department under separate registrations under this
14Act, such person may not file each return that is due as a
15single return covering all such registered businesses, but
16shall file separate returns for each such registered business.
17    In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, every retailer selling this kind of
20tangible personal property shall file, with the Department,
21upon a form to be prescribed and supplied by the Department, a
22separate return for each such item of tangible personal
23property which the retailer sells, except that if, in the same
24transaction, (i) a retailer of aircraft, watercraft, motor
25vehicles or trailers transfers more than one aircraft,
26watercraft, motor vehicle or trailer to another aircraft,

 

 

HB5630- 195 -LRB100 20869 HLH 36367 b

1watercraft, motor vehicle retailer or trailer retailer for the
2purpose of resale or (ii) a retailer of aircraft, watercraft,
3motor vehicles, or trailers transfers more than one aircraft,
4watercraft, motor vehicle, or trailer to a purchaser for use as
5a qualifying rolling stock as provided in Section 2-5 of this
6Act, then that seller may report the transfer of all aircraft,
7watercraft, motor vehicles or trailers involved in that
8transaction to the Department on the same uniform
9invoice-transaction reporting return form. For purposes of
10this Section, "watercraft" means a Class 2, Class 3, or Class 4
11watercraft as defined in Section 3-2 of the Boat Registration
12and Safety Act, a personal watercraft, or any boat equipped
13with an inboard motor.
14    Any retailer who sells only motor vehicles, watercraft,
15aircraft, or trailers that are required to be registered with
16an agency of this State, so that all retailers' occupation tax
17liability is required to be reported, and is reported, on such
18transaction reporting returns and who is not otherwise required
19to file monthly or quarterly returns, need not file monthly or
20quarterly returns. However, those retailers shall be required
21to file returns on an annual basis.
22    The transaction reporting return, in the case of motor
23vehicles or trailers that are required to be registered with an
24agency of this State, shall be the same document as the Uniform
25Invoice referred to in Section 5-402 of The Illinois Vehicle
26Code and must show the name and address of the seller; the name

 

 

HB5630- 196 -LRB100 20869 HLH 36367 b

1and address of the purchaser; the amount of the selling price
2including the amount allowed by the retailer for traded-in
3property, if any; the amount allowed by the retailer for the
4traded-in tangible personal property, if any, to the extent to
5which Section 1 of this Act allows an exemption for the value
6of traded-in property; the balance payable after deducting such
7trade-in allowance from the total selling price; the amount of
8tax due from the retailer with respect to such transaction; the
9amount of tax collected from the purchaser by the retailer on
10such transaction (or satisfactory evidence that such tax is not
11due in that particular instance, if that is claimed to be the
12fact); the place and date of the sale; a sufficient
13identification of the property sold; such other information as
14is required in Section 5-402 of The Illinois Vehicle Code, and
15such other information as the Department may reasonably
16require.
17    The transaction reporting return in the case of watercraft
18or aircraft must show the name and address of the seller; the
19name and address of the purchaser; the amount of the selling
20price including the amount allowed by the retailer for
21traded-in property, if any; the amount allowed by the retailer
22for the traded-in tangible personal property, if any, to the
23extent to which Section 1 of this Act allows an exemption for
24the value of traded-in property; the balance payable after
25deducting such trade-in allowance from the total selling price;
26the amount of tax due from the retailer with respect to such

 

 

HB5630- 197 -LRB100 20869 HLH 36367 b

1transaction; the amount of tax collected from the purchaser by
2the retailer on such transaction (or satisfactory evidence that
3such tax is not due in that particular instance, if that is
4claimed to be the fact); the place and date of the sale, a
5sufficient identification of the property sold, and such other
6information as the Department may reasonably require.
7    Such transaction reporting return shall be filed not later
8than 20 days after the day of delivery of the item that is
9being sold, but may be filed by the retailer at any time sooner
10than that if he chooses to do so. The transaction reporting
11return and tax remittance or proof of exemption from the
12Illinois use tax may be transmitted to the Department by way of
13the State agency with which, or State officer with whom the
14tangible personal property must be titled or registered (if
15titling or registration is required) if the Department and such
16agency or State officer determine that this procedure will
17expedite the processing of applications for title or
18registration.
19    With each such transaction reporting return, the retailer
20shall remit the proper amount of tax due (or shall submit
21satisfactory evidence that the sale is not taxable if that is
22the case), to the Department or its agents, whereupon the
23Department shall issue, in the purchaser's name, a use tax
24receipt (or a certificate of exemption if the Department is
25satisfied that the particular sale is tax exempt) which such
26purchaser may submit to the agency with which, or State officer

 

 

HB5630- 198 -LRB100 20869 HLH 36367 b

1with whom, he must title or register the tangible personal
2property that is involved (if titling or registration is
3required) in support of such purchaser's application for an
4Illinois certificate or other evidence of title or registration
5to such tangible personal property.
6    No retailer's failure or refusal to remit tax under this
7Act precludes a user, who has paid the proper tax to the
8retailer, from obtaining his certificate of title or other
9evidence of title or registration (if titling or registration
10is required) upon satisfying the Department that such user has
11paid the proper tax (if tax is due) to the retailer. The
12Department shall adopt appropriate rules to carry out the
13mandate of this paragraph.
14    If the user who would otherwise pay tax to the retailer
15wants the transaction reporting return filed and the payment of
16the tax or proof of exemption made to the Department before the
17retailer is willing to take these actions and such user has not
18paid the tax to the retailer, such user may certify to the fact
19of such delay by the retailer and may (upon the Department
20being satisfied of the truth of such certification) transmit
21the information required by the transaction reporting return
22and the remittance for tax or proof of exemption directly to
23the Department and obtain his tax receipt or exemption
24determination, in which event the transaction reporting return
25and tax remittance (if a tax payment was required) shall be
26credited by the Department to the proper retailer's account

 

 

HB5630- 199 -LRB100 20869 HLH 36367 b

1with the Department, but without the 2.1% or 1.75% discount
2provided for in this Section being allowed. When the user pays
3the tax directly to the Department, he shall pay the tax in the
4same amount and in the same form in which it would be remitted
5if the tax had been remitted to the Department by the retailer.
6    Refunds made by the seller during the preceding return
7period to purchasers, on account of tangible personal property
8returned to the seller, shall be allowed as a deduction under
9subdivision 5 of his monthly or quarterly return, as the case
10may be, in case the seller had theretofore included the
11receipts from the sale of such tangible personal property in a
12return filed by him and had paid the tax imposed by this Act
13with respect to such receipts.
14    Where the seller is a corporation, the return filed on
15behalf of such corporation shall be signed by the president,
16vice-president, secretary or treasurer or by the properly
17accredited agent of such corporation.
18    Where the seller is a limited liability company, the return
19filed on behalf of the limited liability company shall be
20signed by a manager, member, or properly accredited agent of
21the limited liability company.
22    Except as provided in this Section, the retailer filing the
23return under this Section shall, at the time of filing such
24return, pay to the Department the amount of tax imposed by this
25Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
26on and after January 1, 1990, or $5 per calendar year,

 

 

HB5630- 200 -LRB100 20869 HLH 36367 b

1whichever is greater, which is allowed to reimburse the
2retailer for the expenses incurred in keeping records,
3preparing and filing returns, remitting the tax and supplying
4data to the Department on request. Any prepayment made pursuant
5to Section 2d of this Act shall be included in the amount on
6which such 2.1% or 1.75% discount is computed. In the case of
7retailers who report and pay the tax on a transaction by
8transaction basis, as provided in this Section, such discount
9shall be taken with each such tax remittance instead of when
10such retailer files his periodic return. The discount allowed
11under this Section is allowed only for returns that are filed
12in the manner required by this Act. The Department may disallow
13the discount for retailers whose certificate of registration is
14revoked at the time the return is filed, but only if the
15Department's decision to revoke the certificate of
16registration has become final.
17    Before October 1, 2000, if the taxpayer's average monthly
18tax liability to the Department under this Act, the Use Tax
19Act, the Service Occupation Tax Act, and the Service Use Tax
20Act, excluding any liability for prepaid sales tax to be
21remitted in accordance with Section 2d of this Act, was $10,000
22or more during the preceding 4 complete calendar quarters, he
23shall file a return with the Department each month by the 20th
24day of the month next following the month during which such tax
25liability is incurred and shall make payments to the Department
26on or before the 7th, 15th, 22nd and last day of the month

 

 

HB5630- 201 -LRB100 20869 HLH 36367 b

1during which such liability is incurred. On and after October
21, 2000, if the taxpayer's average monthly tax liability to the
3Department under this Act, the Use Tax Act, the Service
4Occupation Tax Act, and the Service Use Tax Act, excluding any
5liability for prepaid sales tax to be remitted in accordance
6with Section 2d of this Act, was $20,000 or more during the
7preceding 4 complete calendar quarters, he shall file a return
8with the Department each month by the 20th day of the month
9next following the month during which such tax liability is
10incurred and shall make payment to the Department on or before
11the 7th, 15th, 22nd and last day of the month during which such
12liability is incurred. If the month during which such tax
13liability is incurred began prior to January 1, 1985, each
14payment shall be in an amount equal to 1/4 of the taxpayer's
15actual liability for the month or an amount set by the
16Department not to exceed 1/4 of the average monthly liability
17of the taxpayer to the Department for the preceding 4 complete
18calendar quarters (excluding the month of highest liability and
19the month of lowest liability in such 4 quarter period). If the
20month during which such tax liability is incurred begins on or
21after January 1, 1985 and prior to January 1, 1987, each
22payment shall be in an amount equal to 22.5% of the taxpayer's
23actual liability for the month or 27.5% of the taxpayer's
24liability for the same calendar month of the preceding year. If
25the month during which such tax liability is incurred begins on
26or after January 1, 1987 and prior to January 1, 1988, each

 

 

HB5630- 202 -LRB100 20869 HLH 36367 b

1payment shall be in an amount equal to 22.5% of the taxpayer's
2actual liability for the month or 26.25% of the taxpayer's
3liability for the same calendar month of the preceding year. If
4the month during which such tax liability is incurred begins on
5or after January 1, 1988, and prior to January 1, 1989, or
6begins on or after January 1, 1996, each payment shall be in an
7amount equal to 22.5% of the taxpayer's actual liability for
8the month or 25% of the taxpayer's liability for the same
9calendar month of the preceding year. If the month during which
10such tax liability is incurred begins on or after January 1,
111989, and prior to January 1, 1996, each payment shall be in an
12amount equal to 22.5% of the taxpayer's actual liability for
13the month or 25% of the taxpayer's liability for the same
14calendar month of the preceding year or 100% of the taxpayer's
15actual liability for the quarter monthly reporting period. The
16amount of such quarter monthly payments shall be credited
17against the final tax liability of the taxpayer's return for
18that month. Before October 1, 2000, once applicable, the
19requirement of the making of quarter monthly payments to the
20Department by taxpayers having an average monthly tax liability
21of $10,000 or more as determined in the manner provided above
22shall continue until such taxpayer's average monthly liability
23to the Department during the preceding 4 complete calendar
24quarters (excluding the month of highest liability and the
25month of lowest liability) is less than $9,000, or until such
26taxpayer's average monthly liability to the Department as

 

 

HB5630- 203 -LRB100 20869 HLH 36367 b

1computed for each calendar quarter of the 4 preceding complete
2calendar quarter period is less than $10,000. However, if a
3taxpayer can show the Department that a substantial change in
4the taxpayer's business has occurred which causes the taxpayer
5to anticipate that his average monthly tax liability for the
6reasonably foreseeable future will fall below the $10,000
7threshold stated above, then such taxpayer may petition the
8Department for a change in such taxpayer's reporting status. On
9and after October 1, 2000, once applicable, the requirement of
10the making of quarter monthly payments to the Department by
11taxpayers having an average monthly tax liability of $20,000 or
12more as determined in the manner provided above shall continue
13until such taxpayer's average monthly liability to the
14Department during the preceding 4 complete calendar quarters
15(excluding the month of highest liability and the month of
16lowest liability) is less than $19,000 or until such taxpayer's
17average monthly liability to the Department as computed for
18each calendar quarter of the 4 preceding complete calendar
19quarter period is less than $20,000. However, if a taxpayer can
20show the Department that a substantial change in the taxpayer's
21business has occurred which causes the taxpayer to anticipate
22that his average monthly tax liability for the reasonably
23foreseeable future will fall below the $20,000 threshold stated
24above, then such taxpayer may petition the Department for a
25change in such taxpayer's reporting status. The Department
26shall change such taxpayer's reporting status unless it finds

 

 

HB5630- 204 -LRB100 20869 HLH 36367 b

1that such change is seasonal in nature and not likely to be
2long term. If any such quarter monthly payment is not paid at
3the time or in the amount required by this Section, then the
4taxpayer shall be liable for penalties and interest on the
5difference between the minimum amount due as a payment and the
6amount of such quarter monthly payment actually and timely
7paid, except insofar as the taxpayer has previously made
8payments for that month to the Department in excess of the
9minimum payments previously due as provided in this Section.
10The Department shall make reasonable rules and regulations to
11govern the quarter monthly payment amount and quarter monthly
12payment dates for taxpayers who file on other than a calendar
13monthly basis.
14    The provisions of this paragraph apply before October 1,
152001. Without regard to whether a taxpayer is required to make
16quarter monthly payments as specified above, any taxpayer who
17is required by Section 2d of this Act to collect and remit
18prepaid taxes and has collected prepaid taxes which average in
19excess of $25,000 per month during the preceding 2 complete
20calendar quarters, shall file a return with the Department as
21required by Section 2f and shall make payments to the
22Department on or before the 7th, 15th, 22nd and last day of the
23month during which such liability is incurred. If the month
24during which such tax liability is incurred began prior to
25September 1, 1985 (the effective date of Public Act 84-221),
26each payment shall be in an amount not less than 22.5% of the

 

 

HB5630- 205 -LRB100 20869 HLH 36367 b

1taxpayer's actual liability under Section 2d. If the month
2during which such tax liability is incurred begins on or after
3January 1, 1986, each payment shall be in an amount equal to
422.5% of the taxpayer's actual liability for the month or 27.5%
5of the taxpayer's liability for the same calendar month of the
6preceding calendar year. If the month during which such tax
7liability is incurred begins on or after January 1, 1987, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 26.25% of the taxpayer's
10liability for the same calendar month of the preceding year.
11The amount of such quarter monthly payments shall be credited
12against the final tax liability of the taxpayer's return for
13that month filed under this Section or Section 2f, as the case
14may be. Once applicable, the requirement of the making of
15quarter monthly payments to the Department pursuant to this
16paragraph shall continue until such taxpayer's average monthly
17prepaid tax collections during the preceding 2 complete
18calendar quarters is $25,000 or less. If any such quarter
19monthly payment is not paid at the time or in the amount
20required, the taxpayer shall be liable for penalties and
21interest on such difference, except insofar as the taxpayer has
22previously made payments for that month in excess of the
23minimum payments previously due.
24    The provisions of this paragraph apply on and after October
251, 2001. Without regard to whether a taxpayer is required to
26make quarter monthly payments as specified above, any taxpayer

 

 

HB5630- 206 -LRB100 20869 HLH 36367 b

1who is required by Section 2d of this Act to collect and remit
2prepaid taxes and has collected prepaid taxes that average in
3excess of $20,000 per month during the preceding 4 complete
4calendar quarters shall file a return with the Department as
5required by Section 2f and shall make payments to the
6Department on or before the 7th, 15th, 22nd and last day of the
7month during which the liability is incurred. Each payment
8shall be in an amount equal to 22.5% of the taxpayer's actual
9liability for the month or 25% of the taxpayer's liability for
10the same calendar month of the preceding year. The amount of
11the quarter monthly payments shall be credited against the
12final tax liability of the taxpayer's return for that month
13filed under this Section or Section 2f, as the case may be.
14Once applicable, the requirement of the making of quarter
15monthly payments to the Department pursuant to this paragraph
16shall continue until the taxpayer's average monthly prepaid tax
17collections during the preceding 4 complete calendar quarters
18(excluding the month of highest liability and the month of
19lowest liability) is less than $19,000 or until such taxpayer's
20average monthly liability to the Department as computed for
21each calendar quarter of the 4 preceding complete calendar
22quarters is less than $20,000. If any such quarter monthly
23payment is not paid at the time or in the amount required, the
24taxpayer shall be liable for penalties and interest on such
25difference, except insofar as the taxpayer has previously made
26payments for that month in excess of the minimum payments

 

 

HB5630- 207 -LRB100 20869 HLH 36367 b

1previously due.
2    If any payment provided for in this Section exceeds the
3taxpayer's liabilities under this Act, the Use Tax Act, the
4Service Occupation Tax Act and the Service Use Tax Act, as
5shown on an original monthly return, the Department shall, if
6requested by the taxpayer, issue to the taxpayer a credit
7memorandum no later than 30 days after the date of payment. The
8credit evidenced by such credit memorandum may be assigned by
9the taxpayer to a similar taxpayer under this Act, the Use Tax
10Act, the Service Occupation Tax Act or the Service Use Tax Act,
11in accordance with reasonable rules and regulations to be
12prescribed by the Department. If no such request is made, the
13taxpayer may credit such excess payment against tax liability
14subsequently to be remitted to the Department under this Act,
15the Use Tax Act, the Service Occupation Tax Act or the Service
16Use Tax Act, in accordance with reasonable rules and
17regulations prescribed by the Department. If the Department
18subsequently determined that all or any part of the credit
19taken was not actually due to the taxpayer, the taxpayer's 2.1%
20and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
21of the difference between the credit taken and that actually
22due, and that taxpayer shall be liable for penalties and
23interest on such difference.
24    If a retailer of motor fuel is entitled to a credit under
25Section 2d of this Act which exceeds the taxpayer's liability
26to the Department under this Act for the month which the

 

 

HB5630- 208 -LRB100 20869 HLH 36367 b

1taxpayer is filing a return, the Department shall issue the
2taxpayer a credit memorandum for the excess.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund, a special fund in the
5State treasury which is hereby created, the net revenue
6realized for the preceding month from the 1% tax on sales of
7food for human consumption which is to be consumed off the
8premises where it is sold (other than alcoholic beverages, soft
9drinks and food which has been prepared for immediate
10consumption) and prescription and nonprescription medicines,
11drugs, medical appliances, products classified as Class III
12medical devices by the United States Food and Drug
13Administration that are used for cancer treatment pursuant to a
14prescription, as well as any accessories and components related
15to those devices, and insulin, urine testing materials,
16syringes and needles used by diabetics.
17    Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund, a special
19fund in the State treasury which is hereby created, 4% of the
20net revenue realized for the preceding month from the 6.25%
21general rate.
22    Beginning August 1, 2000, each month the Department shall
23pay into the County and Mass Transit District Fund 20% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol. Beginning
26September 1, 2010, each month the Department shall pay into the

 

 

HB5630- 209 -LRB100 20869 HLH 36367 b

1County and Mass Transit District Fund 20% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of sales tax holiday items.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of tangible personal property.
8    Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol. Beginning September 1,
122010, each month the Department shall pay into the Local
13Government Tax Fund 80% of the net revenue realized for the
14preceding month from the 1.25% rate on the selling price of
15sales tax holiday items.
16    Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19net revenue realized for the preceding month from the sale of
20candy, grooming and hygiene products, and soft drinks that had
21been taxed at a rate of 1% prior to September 1, 2009 but that
22are now taxed at 6.25%.
23    Beginning July 1, 2011, each month the Department shall pay
24into the Clean Air Act Permit Fund 80% of the net revenue
25realized for the preceding month from the 6.25% general rate on
26the selling price of sorbents used in Illinois in the process

 

 

HB5630- 210 -LRB100 20869 HLH 36367 b

1of sorbent injection as used to comply with the Environmental
2Protection Act or the federal Clean Air Act, but the total
3payment into the Clean Air Act Permit Fund under this Act and
4the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
5    Beginning July 1, 2013, each month the Department shall pay
6into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Use Tax Act, the Service Use Tax
8Act, and the Service Occupation Tax Act an amount equal to the
9average monthly deficit in the Underground Storage Tank Fund
10during the prior year, as certified annually by the Illinois
11Environmental Protection Agency, but the total payment into the
12Underground Storage Tank Fund under this Act, the Use Tax Act,
13the Service Use Tax Act, and the Service Occupation Tax Act
14shall not exceed $18,000,000 in any State fiscal year. As used
15in this paragraph, the "average monthly deficit" shall be equal
16to the difference between the average monthly claims for
17payment by the fund and the average monthly revenues deposited
18into the fund, excluding payments made pursuant to this
19paragraph.
20    Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under the Use Tax Act, the Service
22Use Tax Act, the Service Occupation Tax Act, and this Act, each
23month the Department shall deposit $500,000 into the State
24Crime Laboratory Fund.
25    Beginning on January 1, 2019, each month the Department
26shall pay into the Fire Prevention Fund 50% of the net revenue

 

 

HB5630- 211 -LRB100 20869 HLH 36367 b

1realized for the preceding month from the 3.75% tax on the
2selling price of consumer fireworks and 1.3G fireworks.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to this Act,
11Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
12Act, and Section 9 of the Service Occupation Tax Act, such Acts
13being hereinafter called the "Tax Acts" and such aggregate of
142.2% or 3.8%, as the case may be, of moneys being hereinafter
15called the "Tax Act Amount", and (2) the amount transferred to
16the Build Illinois Fund from the State and Local Sales Tax
17Reform Fund shall be less than the Annual Specified Amount (as
18hereinafter defined), an amount equal to the difference shall
19be immediately paid into the Build Illinois Fund from other
20moneys received by the Department pursuant to the Tax Acts; the
21"Annual Specified Amount" means the amounts specified below for
22fiscal years 1986 through 1993:
23Fiscal YearAnnual Specified Amount
241986$54,800,000
251987$76,650,000
261988$80,480,000

 

 

HB5630- 212 -LRB100 20869 HLH 36367 b

11989$88,510,000
21990$115,330,000
31991$145,470,000
41992$182,730,000
51993$206,520,000;
6and means the Certified Annual Debt Service Requirement (as
7defined in Section 13 of the Build Illinois Bond Act) or the
8Tax Act Amount, whichever is greater, for fiscal year 1994 and
9each fiscal year thereafter; and further provided, that if on
10the last business day of any month the sum of (1) the Tax Act
11Amount required to be deposited into the Build Illinois Bond
12Account in the Build Illinois Fund during such month and (2)
13the amount transferred to the Build Illinois Fund from the
14State and Local Sales Tax Reform Fund shall have been less than
151/12 of the Annual Specified Amount, an amount equal to the
16difference shall be immediately paid into the Build Illinois
17Fund from other moneys received by the Department pursuant to
18the Tax Acts; and, further provided, that in no event shall the
19payments required under the preceding proviso result in
20aggregate payments into the Build Illinois Fund pursuant to
21this clause (b) for any fiscal year in excess of the greater of
22(i) the Tax Act Amount or (ii) the Annual Specified Amount for
23such fiscal year. The amounts payable into the Build Illinois
24Fund under clause (b) of the first sentence in this paragraph
25shall be payable only until such time as the aggregate amount
26on deposit under each trust indenture securing Bonds issued and

 

 

HB5630- 213 -LRB100 20869 HLH 36367 b

1outstanding pursuant to the Build Illinois Bond Act is
2sufficient, taking into account any future investment income,
3to fully provide, in accordance with such indenture, for the
4defeasance of or the payment of the principal of, premium, if
5any, and interest on the Bonds secured by such indenture and on
6any Bonds expected to be issued thereafter and all fees and
7costs payable with respect thereto, all as certified by the
8Director of the Bureau of the Budget (now Governor's Office of
9Management and Budget). If on the last business day of any
10month in which Bonds are outstanding pursuant to the Build
11Illinois Bond Act, the aggregate of moneys deposited in the
12Build Illinois Bond Account in the Build Illinois Fund in such
13month shall be less than the amount required to be transferred
14in such month from the Build Illinois Bond Account to the Build
15Illinois Bond Retirement and Interest Fund pursuant to Section
1613 of the Build Illinois Bond Act, an amount equal to such
17deficiency shall be immediately paid from other moneys received
18by the Department pursuant to the Tax Acts to the Build
19Illinois Fund; provided, however, that any amounts paid to the
20Build Illinois Fund in any fiscal year pursuant to this
21sentence shall be deemed to constitute payments pursuant to
22clause (b) of the first sentence of this paragraph and shall
23reduce the amount otherwise payable for such fiscal year
24pursuant to that clause (b). The moneys received by the
25Department pursuant to this Act and required to be deposited
26into the Build Illinois Fund are subject to the pledge, claim

 

 

HB5630- 214 -LRB100 20869 HLH 36367 b

1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3    Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

 

 

HB5630- 215 -LRB100 20869 HLH 36367 b

12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021246,000,000
202022260,000,000
212023275,000,000
222024 275,000,000
232025 275,000,000
242026 279,000,000
252027 292,000,000
262028 307,000,000

 

 

HB5630- 216 -LRB100 20869 HLH 36367 b

12029 322,000,000
22030 338,000,000
32031 350,000,000
42032 350,000,000
5and
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Pier and
11Exposition Authority Act,
12but not after fiscal year 2060.
13    Beginning July 20, 1993 and in each month of each fiscal
14year thereafter, one-eighth of the amount requested in the
15certificate of the Chairman of the Metropolitan Pier and
16Exposition Authority for that fiscal year, less the amount
17deposited into the McCormick Place Expansion Project Fund by
18the State Treasurer in the respective month under subsection
19(g) of Section 13 of the Metropolitan Pier and Exposition
20Authority Act, plus cumulative deficiencies in the deposits
21required under this Section for previous months and years,
22shall be deposited into the McCormick Place Expansion Project
23Fund, until the full amount requested for the fiscal year, but
24not in excess of the amount specified above as "Total Deposit",
25has been deposited.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

HB5630- 217 -LRB100 20869 HLH 36367 b

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning July 1, 1993 and ending on September 30,
42013, the Department shall each month pay into the Illinois Tax
5Increment Fund 0.27% of 80% of the net revenue realized for the
6preceding month from the 6.25% general rate on the selling
7price of tangible personal property.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning with the receipt of the first report of
12taxes paid by an eligible business and continuing for a 25-year
13period, the Department shall each month pay into the Energy
14Infrastructure Fund 80% of the net revenue realized from the
156.25% general rate on the selling price of Illinois-mined coal
16that was sold to an eligible business. For purposes of this
17paragraph, the term "eligible business" means a new electric
18generating facility certified pursuant to Section 605-332 of
19the Department of Commerce and Economic Opportunity Law of the
20Civil Administrative Code of Illinois.
21    Subject to payment of amounts into the Build Illinois Fund,
22the McCormick Place Expansion Project Fund, the Illinois Tax
23Increment Fund, and the Energy Infrastructure Fund pursuant to
24the preceding paragraphs or in any amendments to this Section
25hereafter enacted, beginning on the first day of the first
26calendar month to occur on or after August 26, 2014 (the

 

 

HB5630- 218 -LRB100 20869 HLH 36367 b

1effective date of Public Act 98-1098), each month, from the
2collections made under Section 9 of the Use Tax Act, Section 9
3of the Service Use Tax Act, Section 9 of the Service Occupation
4Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
5the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year by
10the Audit Bureau of the Department under the Use Tax Act, the
11Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department.
14    Subject to payments of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
17Compliance and Administration Fund as provided in this Section,
18beginning on July 1, 2018 the Department shall pay each month
19into the Downstate Public Transportation Fund the moneys
20required to be so paid under Section 2-3 of the Downstate
21Public Transportation Act.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, 75% thereof shall be paid into the State
24Treasury and 25% shall be reserved in a special account and
25used only for the transfer to the Common School Fund as part of
26the monthly transfer from the General Revenue Fund in

 

 

HB5630- 219 -LRB100 20869 HLH 36367 b

1accordance with Section 8a of the State Finance Act.
2    The Department may, upon separate written notice to a
3taxpayer, require the taxpayer to prepare and file with the
4Department on a form prescribed by the Department within not
5less than 60 days after receipt of the notice an annual
6information return for the tax year specified in the notice.
7Such annual return to the Department shall include a statement
8of gross receipts as shown by the retailer's last Federal
9income tax return. If the total receipts of the business as
10reported in the Federal income tax return do not agree with the
11gross receipts reported to the Department of Revenue for the
12same period, the retailer shall attach to his annual return a
13schedule showing a reconciliation of the 2 amounts and the
14reasons for the difference. The retailer's annual return to the
15Department shall also disclose the cost of goods sold by the
16retailer during the year covered by such return, opening and
17closing inventories of such goods for such year, costs of goods
18used from stock or taken from stock and given away by the
19retailer during such year, payroll information of the
20retailer's business during such year and any additional
21reasonable information which the Department deems would be
22helpful in determining the accuracy of the monthly, quarterly
23or annual returns filed by such retailer as provided for in
24this Section.
25    If the annual information return required by this Section
26is not filed when and as required, the taxpayer shall be liable

 

 

HB5630- 220 -LRB100 20869 HLH 36367 b

1as follows:
2        (i) Until January 1, 1994, the taxpayer shall be liable
3    for a penalty equal to 1/6 of 1% of the tax due from such
4    taxpayer under this Act during the period to be covered by
5    the annual return for each month or fraction of a month
6    until such return is filed as required, the penalty to be
7    assessed and collected in the same manner as any other
8    penalty provided for in this Act.
9        (ii) On and after January 1, 1994, the taxpayer shall
10    be liable for a penalty as described in Section 3-4 of the
11    Uniform Penalty and Interest Act.
12    The chief executive officer, proprietor, owner or highest
13ranking manager shall sign the annual return to certify the
14accuracy of the information contained therein. Any person who
15willfully signs the annual return containing false or
16inaccurate information shall be guilty of perjury and punished
17accordingly. The annual return form prescribed by the
18Department shall include a warning that the person signing the
19return may be liable for perjury.
20    The provisions of this Section concerning the filing of an
21annual information return do not apply to a retailer who is not
22required to file an income tax return with the United States
23Government.
24    As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

 

 

HB5630- 221 -LRB100 20869 HLH 36367 b

1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9    For greater simplicity of administration, manufacturers,
10importers and wholesalers whose products are sold at retail in
11Illinois by numerous retailers, and who wish to do so, may
12assume the responsibility for accounting and paying to the
13Department all tax accruing under this Act with respect to such
14sales, if the retailers who are affected do not make written
15objection to the Department to this arrangement.
16    Any person who promotes, organizes, provides retail
17selling space for concessionaires or other types of sellers at
18the Illinois State Fair, DuQuoin State Fair, county fairs,
19local fairs, art shows, flea markets and similar exhibitions or
20events, including any transient merchant as defined by Section
212 of the Transient Merchant Act of 1987, is required to file a
22report with the Department providing the name of the merchant's
23business, the name of the person or persons engaged in
24merchant's business, the permanent address and Illinois
25Retailers Occupation Tax Registration Number of the merchant,
26the dates and location of the event and other reasonable

 

 

HB5630- 222 -LRB100 20869 HLH 36367 b

1information that the Department may require. The report must be
2filed not later than the 20th day of the month next following
3the month during which the event with retail sales was held.
4Any person who fails to file a report required by this Section
5commits a business offense and is subject to a fine not to
6exceed $250.
7    Any person engaged in the business of selling tangible
8personal property at retail as a concessionaire or other type
9of seller at the Illinois State Fair, county fairs, art shows,
10flea markets and similar exhibitions or events, or any
11transient merchants, as defined by Section 2 of the Transient
12Merchant Act of 1987, may be required to make a daily report of
13the amount of such sales to the Department and to make a daily
14payment of the full amount of tax due. The Department shall
15impose this requirement when it finds that there is a
16significant risk of loss of revenue to the State at such an
17exhibition or event. Such a finding shall be based on evidence
18that a substantial number of concessionaires or other sellers
19who are not residents of Illinois will be engaging in the
20business of selling tangible personal property at retail at the
21exhibition or event, or other evidence of a significant risk of
22loss of revenue to the State. The Department shall notify
23concessionaires and other sellers affected by the imposition of
24this requirement. In the absence of notification by the
25Department, the concessionaires and other sellers shall file
26their returns as otherwise required in this Section.

 

 

HB5630- 223 -LRB100 20869 HLH 36367 b

1(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
299-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
37-1-18; revised 10-27-17.)
 
4    Section 25. The Pyrotechnic Use Act is amended by changing
5Sections 2 and 2.2 as follows:
 
6    (425 ILCS 35/2)  (from Ch. 127 1/2, par. 128)
7    Sec. 2. Possession, sale, and use of fireworks. Except for
8consumer fireworks and 1.3G fireworks and as otherwise as
9hereinafter provided in this Act it shall be unlawful for any
10person, firm, co-partnership, or corporation to knowingly
11possess, offer for sale, expose for sale, sell at retail, or
12use or explode any display fireworks, flame effects, or
13consumer fireworks; provided that city councils in cities, the
14president and board of trustees in villages and incorporated
15towns, and outside the corporate limits of cities, villages and
16incorporated towns, the county board, shall have power to adopt
17reasonable rules and regulations for the granting of permits
18for pyrotechnic and consumer displays. Consumer fireworks and
191.3G fireworks may only be purchased by individuals over the
20age of 18.
21(Source: P.A. 93-263, eff. 7-22-03; 94-658, eff. 1-1-06.)
 
22    (425 ILCS 35/2.2)
23    Sec. 2.2. Private use. Consumer displays. Fireworks may

 

 

HB5630- 224 -LRB100 20869 HLH 36367 b

1only be discharged by individuals over the age of 18.
2Each consumer display shall be handled by a competent
3individual who has received training from a consumer fireworks
4training class approved by the Office of the State Fire
5Marshal. Applications for consumer display permits shall be
6made in writing at least 15 days in advance of the date of the
7display, unless agreed to otherwise by the local jurisdiction
8issuing the permit and the fire chief of the jurisdiction in
9which the display will occur. After a permit has been granted,
10sales, possession, use, and distribution of consumer fireworks
11for display shall be lawful for that purpose only. No permit
12granted hereunder shall be transferable.
13    Permits may be granted hereunder to any adult individual
14applying for a permit who provides proof that he or she has
15received the requisite training. The local jurisdiction
16issuing the permit is authorized to conduct a criminal
17background check of the applicant as a condition of issuing a
18permit.
19    A permit shall be issued only after inspection of the
20display site by the fire chief providing fire protection
21coverage to the area of display, or his or her designee, to
22determine that the display is in full compliance with the rules
23adopted by the State Fire Marshal. Nothing in this Section
24shall prohibit the issuer of a permit from adopting more
25stringent rules.
26(Source: P.A. 94-658, eff. 1-1-06.)
 

 

 

HB5630- 225 -LRB100 20869 HLH 36367 b

1    Section 95. No acceleration or delay. Where this Act makes
2changes in a statute that is represented in this Act by text
3that is not yet or no longer in effect (for example, a Section
4represented by multiple versions), the use of that text does
5not accelerate or delay the taking effect of (i) the changes
6made by this Act or (ii) provisions derived from any other
7Public Act.
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.