Rep. Gregory Harris

Filed: 5/31/2019

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1814

2    AMENDMENT NO. ______. Amend Senate Bill 1814 by replacing
3everything after the enacting clause with the following:
 
4
"ARTICLE 1. SHORT TITLE; PURPOSE

 
5    Section 1-1. Short title. This Act may be cited as the
6FY2020 Budget Implementation Act.
 
7    Section 1-5. Purpose. It is the purpose of this Act to make
8changes in State programs that are necessary to implement the
9State budget for Fiscal Year 2020.
 
10
ARTICLE 5. AMENDATORY PROVISIONS

 
11    Section 5-5. The Illinois Act on the Aging is amended by
12changing Section 4.02 as follows:
 

 

 

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1    (20 ILCS 105/4.02)  (from Ch. 23, par. 6104.02)
2    Sec. 4.02. Community Care Program. The Department shall
3establish a program of services to prevent unnecessary
4institutionalization of persons age 60 and older in need of
5long term care or who are established as persons who suffer
6from Alzheimer's disease or a related disorder under the
7Alzheimer's Disease Assistance Act, thereby enabling them to
8remain in their own homes or in other living arrangements. Such
9preventive services, which may be coordinated with other
10programs for the aged and monitored by area agencies on aging
11in cooperation with the Department, may include, but are not
12limited to, any or all of the following:
13        (a) (blank);
14        (b) (blank);
15        (c) home care aide services;
16        (d) personal assistant services;
17        (e) adult day services;
18        (f) home-delivered meals;
19        (g) education in self-care;
20        (h) personal care services;
21        (i) adult day health services;
22        (j) habilitation services;
23        (k) respite care;
24        (k-5) community reintegration services;
25        (k-6) flexible senior services;
26        (k-7) medication management;

 

 

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1        (k-8) emergency home response;
2        (l) other nonmedical social services that may enable
3    the person to become self-supporting; or
4        (m) clearinghouse for information provided by senior
5    citizen home owners who want to rent rooms to or share
6    living space with other senior citizens.
7    The Department shall establish eligibility standards for
8such services. In determining the amount and nature of services
9for which a person may qualify, consideration shall not be
10given to the value of cash, property or other assets held in
11the name of the person's spouse pursuant to a written agreement
12dividing marital property into equal but separate shares or
13pursuant to a transfer of the person's interest in a home to
14his spouse, provided that the spouse's share of the marital
15property is not made available to the person seeking such
16services.
17    Beginning January 1, 2008, the Department shall require as
18a condition of eligibility that all new financially eligible
19applicants apply for and enroll in medical assistance under
20Article V of the Illinois Public Aid Code in accordance with
21rules promulgated by the Department.
22    The Department shall, in conjunction with the Department of
23Public Aid (now Department of Healthcare and Family Services),
24seek appropriate amendments under Sections 1915 and 1924 of the
25Social Security Act. The purpose of the amendments shall be to
26extend eligibility for home and community based services under

 

 

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1Sections 1915 and 1924 of the Social Security Act to persons
2who transfer to or for the benefit of a spouse those amounts of
3income and resources allowed under Section 1924 of the Social
4Security Act. Subject to the approval of such amendments, the
5Department shall extend the provisions of Section 5-4 of the
6Illinois Public Aid Code to persons who, but for the provision
7of home or community-based services, would require the level of
8care provided in an institution, as is provided for in federal
9law. Those persons no longer found to be eligible for receiving
10noninstitutional services due to changes in the eligibility
11criteria shall be given 45 days notice prior to actual
12termination. Those persons receiving notice of termination may
13contact the Department and request the determination be
14appealed at any time during the 45 day notice period. The
15target population identified for the purposes of this Section
16are persons age 60 and older with an identified service need.
17Priority shall be given to those who are at imminent risk of
18institutionalization. The services shall be provided to
19eligible persons age 60 and older to the extent that the cost
20of the services together with the other personal maintenance
21expenses of the persons are reasonably related to the standards
22established for care in a group facility appropriate to the
23person's condition. These non-institutional services, pilot
24projects or experimental facilities may be provided as part of
25or in addition to those authorized by federal law or those
26funded and administered by the Department of Human Services.

 

 

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1The Departments of Human Services, Healthcare and Family
2Services, Public Health, Veterans' Affairs, and Commerce and
3Economic Opportunity and other appropriate agencies of State,
4federal and local governments shall cooperate with the
5Department on Aging in the establishment and development of the
6non-institutional services. The Department shall require an
7annual audit from all personal assistant and home care aide
8vendors contracting with the Department under this Section. The
9annual audit shall assure that each audited vendor's procedures
10are in compliance with Department's financial reporting
11guidelines requiring an administrative and employee wage and
12benefits cost split as defined in administrative rules. The
13audit is a public record under the Freedom of Information Act.
14The Department shall execute, relative to the nursing home
15prescreening project, written inter-agency agreements with the
16Department of Human Services and the Department of Healthcare
17and Family Services, to effect the following: (1) intake
18procedures and common eligibility criteria for those persons
19who are receiving non-institutional services; and (2) the
20establishment and development of non-institutional services in
21areas of the State where they are not currently available or
22are undeveloped. On and after July 1, 1996, all nursing home
23prescreenings for individuals 60 years of age or older shall be
24conducted by the Department.
25    As part of the Department on Aging's routine training of
26case managers and case manager supervisors, the Department may

 

 

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1include information on family futures planning for persons who
2are age 60 or older and who are caregivers of their adult
3children with developmental disabilities. The content of the
4training shall be at the Department's discretion.
5    The Department is authorized to establish a system of
6recipient copayment for services provided under this Section,
7such copayment to be based upon the recipient's ability to pay
8but in no case to exceed the actual cost of the services
9provided. Additionally, any portion of a person's income which
10is equal to or less than the federal poverty standard shall not
11be considered by the Department in determining the copayment.
12The level of such copayment shall be adjusted whenever
13necessary to reflect any change in the officially designated
14federal poverty standard.
15    The Department, or the Department's authorized
16representative, may recover the amount of moneys expended for
17services provided to or in behalf of a person under this
18Section by a claim against the person's estate or against the
19estate of the person's surviving spouse, but no recovery may be
20had until after the death of the surviving spouse, if any, and
21then only at such time when there is no surviving child who is
22under age 21 or blind or who has a permanent and total
23disability. This paragraph, however, shall not bar recovery, at
24the death of the person, of moneys for services provided to the
25person or in behalf of the person under this Section to which
26the person was not entitled; provided that such recovery shall

 

 

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1not be enforced against any real estate while it is occupied as
2a homestead by the surviving spouse or other dependent, if no
3claims by other creditors have been filed against the estate,
4or, if such claims have been filed, they remain dormant for
5failure of prosecution or failure of the claimant to compel
6administration of the estate for the purpose of payment. This
7paragraph shall not bar recovery from the estate of a spouse,
8under Sections 1915 and 1924 of the Social Security Act and
9Section 5-4 of the Illinois Public Aid Code, who precedes a
10person receiving services under this Section in death. All
11moneys for services paid to or in behalf of the person under
12this Section shall be claimed for recovery from the deceased
13spouse's estate. "Homestead", as used in this paragraph, means
14the dwelling house and contiguous real estate occupied by a
15surviving spouse or relative, as defined by the rules and
16regulations of the Department of Healthcare and Family
17Services, regardless of the value of the property.
18    The Department shall increase the effectiveness of the
19existing Community Care Program by:
20        (1) ensuring that in-home services included in the care
21    plan are available on evenings and weekends;
22        (2) ensuring that care plans contain the services that
23    eligible participants need based on the number of days in a
24    month, not limited to specific blocks of time, as
25    identified by the comprehensive assessment tool selected
26    by the Department for use statewide, not to exceed the

 

 

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1    total monthly service cost maximum allowed for each
2    service; the Department shall develop administrative rules
3    to implement this item (2);
4        (3) ensuring that the participants have the right to
5    choose the services contained in their care plan and to
6    direct how those services are provided, based on
7    administrative rules established by the Department;
8        (4) ensuring that the determination of need tool is
9    accurate in determining the participants' level of need; to
10    achieve this, the Department, in conjunction with the Older
11    Adult Services Advisory Committee, shall institute a study
12    of the relationship between the Determination of Need
13    scores, level of need, service cost maximums, and the
14    development and utilization of service plans no later than
15    May 1, 2008; findings and recommendations shall be
16    presented to the Governor and the General Assembly no later
17    than January 1, 2009; recommendations shall include all
18    needed changes to the service cost maximums schedule and
19    additional covered services;
20        (5) ensuring that homemakers can provide personal care
21    services that may or may not involve contact with clients,
22    including but not limited to:
23            (A) bathing;
24            (B) grooming;
25            (C) toileting;
26            (D) nail care;

 

 

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1            (E) transferring;
2            (F) respiratory services;
3            (G) exercise; or
4            (H) positioning;
5        (6) ensuring that homemaker program vendors are not
6    restricted from hiring homemakers who are family members of
7    clients or recommended by clients; the Department may not,
8    by rule or policy, require homemakers who are family
9    members of clients or recommended by clients to accept
10    assignments in homes other than the client;
11        (7) ensuring that the State may access maximum federal
12    matching funds by seeking approval for the Centers for
13    Medicare and Medicaid Services for modifications to the
14    State's home and community based services waiver and
15    additional waiver opportunities, including applying for
16    enrollment in the Balance Incentive Payment Program by May
17    1, 2013, in order to maximize federal matching funds; this
18    shall include, but not be limited to, modification that
19    reflects all changes in the Community Care Program services
20    and all increases in the services cost maximum;
21        (8) ensuring that the determination of need tool
22    accurately reflects the service needs of individuals with
23    Alzheimer's disease and related dementia disorders;
24        (9) ensuring that services are authorized accurately
25    and consistently for the Community Care Program (CCP); the
26    Department shall implement a Service Authorization policy

 

 

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1    directive; the purpose shall be to ensure that eligibility
2    and services are authorized accurately and consistently in
3    the CCP program; the policy directive shall clarify service
4    authorization guidelines to Care Coordination Units and
5    Community Care Program providers no later than May 1, 2013;
6        (10) working in conjunction with Care Coordination
7    Units, the Department of Healthcare and Family Services,
8    the Department of Human Services, Community Care Program
9    providers, and other stakeholders to make improvements to
10    the Medicaid claiming processes and the Medicaid
11    enrollment procedures or requirements as needed,
12    including, but not limited to, specific policy changes or
13    rules to improve the up-front enrollment of participants in
14    the Medicaid program and specific policy changes or rules
15    to insure more prompt submission of bills to the federal
16    government to secure maximum federal matching dollars as
17    promptly as possible; the Department on Aging shall have at
18    least 3 meetings with stakeholders by January 1, 2014 in
19    order to address these improvements;
20        (11) requiring home care service providers to comply
21    with the rounding of hours worked provisions under the
22    federal Fair Labor Standards Act (FLSA) and as set forth in
23    29 CFR 785.48(b) by May 1, 2013;
24        (12) implementing any necessary policy changes or
25    promulgating any rules, no later than January 1, 2014, to
26    assist the Department of Healthcare and Family Services in

 

 

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1    moving as many participants as possible, consistent with
2    federal regulations, into coordinated care plans if a care
3    coordination plan that covers long term care is available
4    in the recipient's area; and
5        (13) maintaining fiscal year 2014 rates at the same
6    level established on January 1, 2013.
7    By January 1, 2009 or as soon after the end of the Cash and
8Counseling Demonstration Project as is practicable, the
9Department may, based on its evaluation of the demonstration
10project, promulgate rules concerning personal assistant
11services, to include, but need not be limited to,
12qualifications, employment screening, rights under fair labor
13standards, training, fiduciary agent, and supervision
14requirements. All applicants shall be subject to the provisions
15of the Health Care Worker Background Check Act.
16    The Department shall develop procedures to enhance
17availability of services on evenings, weekends, and on an
18emergency basis to meet the respite needs of caregivers.
19Procedures shall be developed to permit the utilization of
20services in successive blocks of 24 hours up to the monthly
21maximum established by the Department. Workers providing these
22services shall be appropriately trained.
23    Beginning on the effective date of this amendatory Act of
241991, no person may perform chore/housekeeping and home care
25aide services under a program authorized by this Section unless
26that person has been issued a certificate of pre-service to do

 

 

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1so by his or her employing agency. Information gathered to
2effect such certification shall include (i) the person's name,
3(ii) the date the person was hired by his or her current
4employer, and (iii) the training, including dates and levels.
5Persons engaged in the program authorized by this Section
6before the effective date of this amendatory Act of 1991 shall
7be issued a certificate of all pre- and in-service training
8from his or her employer upon submitting the necessary
9information. The employing agency shall be required to retain
10records of all staff pre- and in-service training, and shall
11provide such records to the Department upon request and upon
12termination of the employer's contract with the Department. In
13addition, the employing agency is responsible for the issuance
14of certifications of in-service training completed to their
15employees.
16    The Department is required to develop a system to ensure
17that persons working as home care aides and personal assistants
18receive increases in their wages when the federal minimum wage
19is increased by requiring vendors to certify that they are
20meeting the federal minimum wage statute for home care aides
21and personal assistants. An employer that cannot ensure that
22the minimum wage increase is being given to home care aides and
23personal assistants shall be denied any increase in
24reimbursement costs.
25    The Community Care Program Advisory Committee is created in
26the Department on Aging. The Director shall appoint individuals

 

 

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1to serve in the Committee, who shall serve at their own
2expense. Members of the Committee must abide by all applicable
3ethics laws. The Committee shall advise the Department on
4issues related to the Department's program of services to
5prevent unnecessary institutionalization. The Committee shall
6meet on a bi-monthly basis and shall serve to identify and
7advise the Department on present and potential issues affecting
8the service delivery network, the program's clients, and the
9Department and to recommend solution strategies. Persons
10appointed to the Committee shall be appointed on, but not
11limited to, their own and their agency's experience with the
12program, geographic representation, and willingness to serve.
13The Director shall appoint members to the Committee to
14represent provider, advocacy, policy research, and other
15constituencies committed to the delivery of high quality home
16and community-based services to older adults. Representatives
17shall be appointed to ensure representation from community care
18providers including, but not limited to, adult day service
19providers, homemaker providers, case coordination and case
20management units, emergency home response providers, statewide
21trade or labor unions that represent home care aides and direct
22care staff, area agencies on aging, adults over age 60,
23membership organizations representing older adults, and other
24organizational entities, providers of care, or individuals
25with demonstrated interest and expertise in the field of home
26and community care as determined by the Director.

 

 

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1    Nominations may be presented from any agency or State
2association with interest in the program. The Director, or his
3or her designee, shall serve as the permanent co-chair of the
4advisory committee. One other co-chair shall be nominated and
5approved by the members of the committee on an annual basis.
6Committee members' terms of appointment shall be for 4 years
7with one-quarter of the appointees' terms expiring each year. A
8member shall continue to serve until his or her replacement is
9named. The Department shall fill vacancies that have a
10remaining term of over one year, and this replacement shall
11occur through the annual replacement of expiring terms. The
12Director shall designate Department staff to provide technical
13assistance and staff support to the committee. Department
14representation shall not constitute membership of the
15committee. All Committee papers, issues, recommendations,
16reports, and meeting memoranda are advisory only. The Director,
17or his or her designee, shall make a written report, as
18requested by the Committee, regarding issues before the
19Committee.
20    The Department on Aging and the Department of Human
21Services shall cooperate in the development and submission of
22an annual report on programs and services provided under this
23Section. Such joint report shall be filed with the Governor and
24the General Assembly on or before September 30 each year.
25    The requirement for reporting to the General Assembly shall
26be satisfied by filing copies of the report as required by

 

 

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1Section 3.1 of the General Assembly Organization Act and filing
2such additional copies with the State Government Report
3Distribution Center for the General Assembly as is required
4under paragraph (t) of Section 7 of the State Library Act.
5    Those persons previously found eligible for receiving
6non-institutional services whose services were discontinued
7under the Emergency Budget Act of Fiscal Year 1992, and who do
8not meet the eligibility standards in effect on or after July
91, 1992, shall remain ineligible on and after July 1, 1992.
10Those persons previously not required to cost-share and who
11were required to cost-share effective March 1, 1992, shall
12continue to meet cost-share requirements on and after July 1,
131992. Beginning July 1, 1992, all clients will be required to
14meet eligibility, cost-share, and other requirements and will
15have services discontinued or altered when they fail to meet
16these requirements.
17    For the purposes of this Section, "flexible senior
18services" refers to services that require one-time or periodic
19expenditures including, but not limited to, respite care, home
20modification, assistive technology, housing assistance, and
21transportation.
22    The Department shall implement an electronic service
23verification based on global positioning systems or other
24cost-effective technology for the Community Care Program no
25later than January 1, 2014.
26    The Department shall require, as a condition of

 

 

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1eligibility, enrollment in the medical assistance program
2under Article V of the Illinois Public Aid Code (i) beginning
3August 1, 2013, if the Auditor General has reported that the
4Department has failed to comply with the reporting requirements
5of Section 2-27 of the Illinois State Auditing Act; or (ii)
6beginning June 1, 2014, if the Auditor General has reported
7that the Department has not undertaken the required actions
8listed in the report required by subsection (a) of Section 2-27
9of the Illinois State Auditing Act.
10    The Department shall delay Community Care Program services
11until an applicant is determined eligible for medical
12assistance under Article V of the Illinois Public Aid Code (i)
13beginning August 1, 2013, if the Auditor General has reported
14that the Department has failed to comply with the reporting
15requirements of Section 2-27 of the Illinois State Auditing
16Act; or (ii) beginning June 1, 2014, if the Auditor General has
17reported that the Department has not undertaken the required
18actions listed in the report required by subsection (a) of
19Section 2-27 of the Illinois State Auditing Act.
20    The Department shall implement co-payments for the
21Community Care Program at the federally allowable maximum level
22(i) beginning August 1, 2013, if the Auditor General has
23reported that the Department has failed to comply with the
24reporting requirements of Section 2-27 of the Illinois State
25Auditing Act; or (ii) beginning June 1, 2014, if the Auditor
26General has reported that the Department has not undertaken the

 

 

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1required actions listed in the report required by subsection
2(a) of Section 2-27 of the Illinois State Auditing Act.
3    The Department shall provide a bi-monthly report on the
4progress of the Community Care Program reforms set forth in
5this amendatory Act of the 98th General Assembly to the
6Governor, the Speaker of the House of Representatives, the
7Minority Leader of the House of Representatives, the President
8of the Senate, and the Minority Leader of the Senate.
9    The Department shall conduct a quarterly review of Care
10Coordination Unit performance and adherence to service
11guidelines. The quarterly review shall be reported to the
12Speaker of the House of Representatives, the Minority Leader of
13the House of Representatives, the President of the Senate, and
14the Minority Leader of the Senate. The Department shall collect
15and report longitudinal data on the performance of each care
16coordination unit. Nothing in this paragraph shall be construed
17to require the Department to identify specific care
18coordination units.
19    In regard to community care providers, failure to comply
20with Department on Aging policies shall be cause for
21disciplinary action, including, but not limited to,
22disqualification from serving Community Care Program clients.
23Each provider, upon submission of any bill or invoice to the
24Department for payment for services rendered, shall include a
25notarized statement, under penalty of perjury pursuant to
26Section 1-109 of the Code of Civil Procedure, that the provider

 

 

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1has complied with all Department policies.
2    The Director of the Department on Aging shall make
3information available to the State Board of Elections as may be
4required by an agreement the State Board of Elections has
5entered into with a multi-state voter registration list
6maintenance system.
7    Within 30 days after July 6, 2017 (the effective date of
8Public Act 100-23), rates shall be increased to $18.29 per
9hour, for the purpose of increasing, by at least $.72 per hour,
10the wages paid by those vendors to their employees who provide
11homemaker services. The Department shall pay an enhanced rate
12under the Community Care Program to those in-home service
13provider agencies that offer health insurance coverage as a
14benefit to their direct service worker employees consistent
15with the mandates of Public Act 95-713. For State fiscal years
162018 and 2019, the enhanced rate shall be $1.77 per hour. The
17rate shall be adjusted using actuarial analysis based on the
18cost of care, but shall not be set below $1.77 per hour. The
19Department shall adopt rules, including emergency rules under
20subsections (y) and (bb) of Section 5-45 of the Illinois
21Administrative Procedure Act, to implement the provisions of
22this paragraph.
23    The General Assembly finds it necessary to authorize an
24aggressive Medicaid enrollment initiative designed to maximize
25federal Medicaid funding for the Community Care Program which
26produces significant savings for the State of Illinois. The

 

 

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1Department on Aging shall establish and implement a Community
2Care Program Medicaid Initiative. Under the Initiative, the
3Department on Aging shall, at a minimum: (i) provide an
4enhanced rate to adequately compensate care coordination units
5to enroll eligible Community Care Program clients into
6Medicaid; (ii) use recommendations from a stakeholder
7committee on how best to implement the Initiative; and (iii)
8establish requirements for State agencies to make enrollment in
9the State's Medical Assistance program easier for seniors.
10    The Community Care Program Medicaid Enrollment Oversight
11Subcommittee is created as a subcommittee of the Older Adult
12Services Advisory Committee established in Section 35 of the
13Older Adult Services Act to make recommendations on how best to
14increase the number of medical assistance recipients who are
15enrolled in the Community Care Program. The Subcommittee shall
16consist of all of the following persons who must be appointed
17within 30 days after the effective date of this amendatory Act
18of the 100th General Assembly:
19        (1) The Director of Aging, or his or her designee, who
20    shall serve as the chairperson of the Subcommittee.
21        (2) One representative of the Department of Healthcare
22    and Family Services, appointed by the Director of
23    Healthcare and Family Services.
24        (3) One representative of the Department of Human
25    Services, appointed by the Secretary of Human Services.
26        (4) One individual representing a care coordination

 

 

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1    unit, appointed by the Director of Aging.
2        (5) One individual from a non-governmental statewide
3    organization that advocates for seniors, appointed by the
4    Director of Aging.
5        (6) One individual representing Area Agencies on
6    Aging, appointed by the Director of Aging.
7        (7) One individual from a statewide association
8    dedicated to Alzheimer's care, support, and research,
9    appointed by the Director of Aging.
10        (8) One individual from an organization that employs
11    persons who provide services under the Community Care
12    Program, appointed by the Director of Aging.
13        (9) One member of a trade or labor union representing
14    persons who provide services under the Community Care
15    Program, appointed by the Director of Aging.
16        (10) One member of the Senate, who shall serve as
17    co-chairperson, appointed by the President of the Senate.
18        (11) One member of the Senate, who shall serve as
19    co-chairperson, appointed by the Minority Leader of the
20    Senate.
21        (12) One member of the House of Representatives, who
22    shall serve as co-chairperson, appointed by the Speaker of
23    the House of Representatives.
24        (13) One member of the House of Representatives, who
25    shall serve as co-chairperson, appointed by the Minority
26    Leader of the House of Representatives.

 

 

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1        (14) One individual appointed by a labor organization
2    representing frontline employees at the Department of
3    Human Services.
4    The Subcommittee shall provide oversight to the Community
5Care Program Medicaid Initiative and shall meet quarterly. At
6each Subcommittee meeting the Department on Aging shall provide
7the following data sets to the Subcommittee: (A) the number of
8Illinois residents, categorized by planning and service area,
9who are receiving services under the Community Care Program and
10are enrolled in the State's Medical Assistance Program; (B) the
11number of Illinois residents, categorized by planning and
12service area, who are receiving services under the Community
13Care Program, but are not enrolled in the State's Medical
14Assistance Program; and (C) the number of Illinois residents,
15categorized by planning and service area, who are receiving
16services under the Community Care Program and are eligible for
17benefits under the State's Medical Assistance Program, but are
18not enrolled in the State's Medical Assistance Program. In
19addition to this data, the Department on Aging shall provide
20the Subcommittee with plans on how the Department on Aging will
21reduce the number of Illinois residents who are not enrolled in
22the State's Medical Assistance Program but who are eligible for
23medical assistance benefits. The Department on Aging shall
24enroll in the State's Medical Assistance Program those Illinois
25residents who receive services under the Community Care Program
26and are eligible for medical assistance benefits but are not

 

 

10100SB1814ham001- 22 -LRB101 09785 JWD 61498 a

1enrolled in the State's Medicaid Assistance Program. The data
2provided to the Subcommittee shall be made available to the
3public via the Department on Aging's website.
4    The Department on Aging, with the involvement of the
5Subcommittee, shall collaborate with the Department of Human
6Services and the Department of Healthcare and Family Services
7on how best to achieve the responsibilities of the Community
8Care Program Medicaid Initiative.
9    The Department on Aging, the Department of Human Services,
10and the Department of Healthcare and Family Services shall
11coordinate and implement a streamlined process for seniors to
12access benefits under the State's Medical Assistance Program.
13    The Subcommittee shall collaborate with the Department of
14Human Services on the adoption of a uniform application
15submission process. The Department of Human Services and any
16other State agency involved with processing the medical
17assistance application of any person enrolled in the Community
18Care Program shall include the appropriate care coordination
19unit in all communications related to the determination or
20status of the application.
21    The Community Care Program Medicaid Initiative shall
22provide targeted funding to care coordination units to help
23seniors complete their applications for medical assistance
24benefits. On and after July 1, 2019, care coordination units
25shall receive no less than $200 per completed application,
26which rate may be included in a bundled rate for initial intake

 

 

10100SB1814ham001- 23 -LRB101 09785 JWD 61498 a

1services when Medicaid application assistance is provided in
2conjunction with the initial intake process for new program
3participants.
4    The Community Care Program Medicaid Initiative shall cease
5operation 5 years after the effective date of this amendatory
6Act of the 100th General Assembly, after which the Subcommittee
7shall dissolve.
8(Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17;
9100-587, eff. 6-4-18; 100-1148, eff. 12-10-18.)
 
10    Section 5-10. The Substance Use Disorder Act is amended by
11changing Sections 5-10 and 50-35 as follows:
 
12    (20 ILCS 301/5-10)
13    Sec. 5-10. Functions of the Department.
14    (a) In addition to the powers, duties and functions vested
15in the Department by this Act, or by other laws of this State,
16the Department shall carry out the following activities:
17        (1) Design, coordinate and fund comprehensive
18    community-based and culturally and gender-appropriate
19    services throughout the State. These services must include
20    prevention, early intervention, treatment, and other
21    recovery support services for substance use disorders that
22    are accessible and addresses the needs of at-risk
23    individuals and their families.
24        (2) Act as the exclusive State agency to accept,

 

 

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1    receive and expend, pursuant to appropriation, any public
2    or private monies, grants or services, including those
3    received from the federal government or from other State
4    agencies, for the purpose of providing prevention, early
5    intervention, treatment, and other recovery support
6    services for substance use disorders.
7        (2.5) In partnership with the Department of Healthcare
8    and Family Services, act as one of the principal State
9    agencies for the sole purpose of calculating the
10    maintenance of effort requirement under Section 1930 of
11    Title XIX, Part B, Subpart II of the Public Health Service
12    Act (42 U.S.C. 300x-30) and the Interim Final Rule (45 CFR
13    96.134).
14        (3) Coordinate a statewide strategy for the
15    prevention, early intervention, treatment, and recovery
16    support of substance use disorders. This strategy shall
17    include the development of a comprehensive plan, submitted
18    annually with the application for federal substance use
19    disorder block grant funding, for the provision of an array
20    of such services. The plan shall be based on local
21    community-based needs and upon data including, but not
22    limited to, that which defines the prevalence of and costs
23    associated with substance use disorders. This
24    comprehensive plan shall include identification of
25    problems, needs, priorities, services and other pertinent
26    information, including the needs of minorities and other

 

 

10100SB1814ham001- 25 -LRB101 09785 JWD 61498 a

1    specific priority populations in the State, and shall
2    describe how the identified problems and needs will be
3    addressed. For purposes of this paragraph, the term
4    "minorities and other specific priority populations" may
5    include, but shall not be limited to, groups such as women,
6    children, intravenous drug users, persons with AIDS or who
7    are HIV infected, veterans, African-Americans, Puerto
8    Ricans, Hispanics, Asian Americans, the elderly, persons
9    in the criminal justice system, persons who are clients of
10    services provided by other State agencies, persons with
11    disabilities and such other specific populations as the
12    Department may from time to time identify. In developing
13    the plan, the Department shall seek input from providers,
14    parent groups, associations and interested citizens.
15        The plan developed under this Section shall include an
16    explanation of the rationale to be used in ensuring that
17    funding shall be based upon local community needs,
18    including, but not limited to, the incidence and prevalence
19    of, and costs associated with, substance use disorders, as
20    well as upon demonstrated program performance.
21        The plan developed under this Section shall also
22    contain a report detailing the activities of and progress
23    made through services for the care and treatment of
24    substance use disorders among pregnant women and mothers
25    and their children established under subsection (j) of
26    Section 35-5.

 

 

10100SB1814ham001- 26 -LRB101 09785 JWD 61498 a

1        As applicable, the plan developed under this Section
2    shall also include information about funding by other State
3    agencies for prevention, early intervention, treatment,
4    and other recovery support services.
5        (4) Lead, foster and develop cooperation, coordination
6    and agreements among federal and State governmental
7    agencies and local providers that provide assistance,
8    services, funding or other functions, peripheral or
9    direct, in the prevention, early intervention, treatment,
10    and recovery support for substance use disorders. This
11    shall include, but shall not be limited to, the following:
12            (A) Cooperate with and assist other State
13        agencies, as applicable, in establishing and
14        conducting substance use disorder services among the
15        populations they respectively serve.
16            (B) Cooperate with and assist the Illinois
17        Department of Public Health in the establishment,
18        funding and support of programs and services for the
19        promotion of maternal and child health and the
20        prevention and treatment of infectious diseases,
21        including but not limited to HIV infection, especially
22        with respect to those persons who are high risk due to
23        intravenous injection of illegal drugs, or who may have
24        been sexual partners of these individuals, or who may
25        have impaired immune systems as a result of a substance
26        use disorder.

 

 

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1            (C) Supply to the Department of Public Health and
2        prenatal care providers a list of all providers who are
3        licensed to provide substance use disorder treatment
4        for pregnant women in this State.
5            (D) Assist in the placement of child abuse or
6        neglect perpetrators (identified by the Illinois
7        Department of Children and Family Services (DCFS)) who
8        have been determined to be in need of substance use
9        disorder treatment pursuant to Section 8.2 of the
10        Abused and Neglected Child Reporting Act.
11            (E) Cooperate with and assist DCFS in carrying out
12        its mandates to:
13                (i) identify substance use disorders among its
14            clients and their families; and
15                (ii) develop services to deal with such
16            disorders.
17        These services may include, but shall not be limited
18        to, programs to prevent or treat substance use
19        disorders with DCFS clients and their families,
20        identifying child care needs within such treatment,
21        and assistance with other issues as required.
22            (F) Cooperate with and assist the Illinois
23        Criminal Justice Information Authority with respect to
24        statistical and other information concerning the
25        incidence and prevalence of substance use disorders.
26            (G) Cooperate with and assist the State

 

 

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1        Superintendent of Education, boards of education,
2        schools, police departments, the Illinois Department
3        of State Police, courts and other public and private
4        agencies and individuals in establishing prevention
5        programs statewide and preparing curriculum materials
6        for use at all levels of education.
7            (H) Cooperate with and assist the Illinois
8        Department of Healthcare and Family Services in the
9        development and provision of services offered to
10        recipients of public assistance for the treatment and
11        prevention of substance use disorders.
12            (I) (Blank).
13        (5) From monies appropriated to the Department from the
14    Drunk and Drugged Driving Prevention Fund, reimburse DUI
15    evaluation and risk education programs licensed by the
16    Department for providing indigent persons with free or
17    reduced-cost evaluation and risk education services
18    relating to a charge of driving under the influence of
19    alcohol or other drugs.
20        (6) Promulgate regulations to identify and disseminate
21    best practice guidelines that can be utilized by publicly
22    and privately funded programs as well as for levels of
23    payment to government funded programs that provide
24    prevention, early intervention, treatment, and other
25    recovery support services for substance use disorders and
26    those services referenced in Sections 15-10 and 40-5.

 

 

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1        (7) In consultation with providers and related trade
2    associations, specify a uniform methodology for use by
3    funded providers and the Department for billing and
4    collection and dissemination of statistical information
5    regarding services related to substance use disorders.
6        (8) Receive data and assistance from federal, State and
7    local governmental agencies, and obtain copies of
8    identification and arrest data from all federal, State and
9    local law enforcement agencies for use in carrying out the
10    purposes and functions of the Department.
11        (9) Designate and license providers to conduct
12    screening, assessment, referral and tracking of clients
13    identified by the criminal justice system as having
14    indications of substance use disorders and being eligible
15    to make an election for treatment under Section 40-5 of
16    this Act, and assist in the placement of individuals who
17    are under court order to participate in treatment.
18        (10) Identify and disseminate evidence-based best
19    practice guidelines as maintained in administrative rule
20    that can be utilized to determine a substance use disorder
21    diagnosis.
22        (11) (Blank).
23        (12) Make grants with funds appropriated from the Drug
24    Treatment Fund in accordance with Section 7 of the
25    Controlled Substance and Cannabis Nuisance Act, or in
26    accordance with Section 80 of the Methamphetamine Control

 

 

10100SB1814ham001- 30 -LRB101 09785 JWD 61498 a

1    and Community Protection Act, or in accordance with
2    subsections (h) and (i) of Section 411.2 of the Illinois
3    Controlled Substances Act, or in accordance with Section
4    6z-107 of the State Finance Act.
5        (13) Encourage all health and disability insurance
6    programs to include substance use disorder treatment as a
7    covered service and to use evidence-based best practice
8    criteria as maintained in administrative rule and as
9    required in Public Act 99-0480 in determining the necessity
10    for such services and continued stay.
11        (14) Award grants and enter into fixed-rate and
12    fee-for-service arrangements with any other department,
13    authority or commission of this State, or any other state
14    or the federal government or with any public or private
15    agency, including the disbursement of funds and furnishing
16    of staff, to effectuate the purposes of this Act.
17        (15) Conduct a public information campaign to inform
18    the State's Hispanic residents regarding the prevention
19    and treatment of substance use disorders.
20    (b) In addition to the powers, duties and functions vested
21in it by this Act, or by other laws of this State, the
22Department may undertake, but shall not be limited to, the
23following activities:
24        (1) Require all organizations licensed or funded by the
25    Department to include an education component to inform
26    participants regarding the causes and means of

 

 

10100SB1814ham001- 31 -LRB101 09785 JWD 61498 a

1    transmission and methods of reducing the risk of acquiring
2    or transmitting HIV infection and other infectious
3    diseases, and to include funding for such education
4    component in its support of the program.
5        (2) Review all State agency applications for federal
6    funds that include provisions relating to the prevention,
7    early intervention and treatment of substance use
8    disorders in order to ensure consistency.
9        (3) Prepare, publish, evaluate, disseminate and serve
10    as a central repository for educational materials dealing
11    with the nature and effects of substance use disorders.
12    Such materials may deal with the educational needs of the
13    citizens of Illinois, and may include at least pamphlets
14    that describe the causes and effects of fetal alcohol
15    spectrum disorders.
16        (4) Develop and coordinate, with regional and local
17    agencies, education and training programs for persons
18    engaged in providing services for persons with substance
19    use disorders, which programs may include specific HIV
20    education and training for program personnel.
21        (5) Cooperate with and assist in the development of
22    education, prevention, early intervention, and treatment
23    programs for employees of State and local governments and
24    businesses in the State.
25        (6) Utilize the support and assistance of interested
26    persons in the community, including recovering persons, to

 

 

10100SB1814ham001- 32 -LRB101 09785 JWD 61498 a

1    assist individuals and communities in understanding the
2    dynamics of substance use disorders, and to encourage
3    individuals with substance use disorders to voluntarily
4    undergo treatment.
5        (7) Promote, conduct, assist or sponsor basic
6    clinical, epidemiological and statistical research into
7    substance use disorders and research into the prevention of
8    those problems either solely or in conjunction with any
9    public or private agency.
10        (8) Cooperate with public and private agencies,
11    organizations and individuals in the development of
12    programs, and to provide technical assistance and
13    consultation services for this purpose.
14        (9) (Blank).
15        (10) (Blank).
16        (11) Fund, promote, or assist entities dealing with
17    substance use disorders.
18        (12) With monies appropriated from the Group Home Loan
19    Revolving Fund, make loans, directly or through
20    subcontract, to assist in underwriting the costs of housing
21    in which individuals recovering from substance use
22    disorders may reside, pursuant to Section 50-40 of this
23    Act.
24        (13) Promulgate such regulations as may be necessary to
25    carry out the purposes and enforce the provisions of this
26    Act.

 

 

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1        (14) Provide funding to help parents be effective in
2    preventing substance use disorders by building an
3    awareness of the family's role in preventing substance use
4    disorders through adjusting expectations, developing new
5    skills, and setting positive family goals. The programs
6    shall include, but not be limited to, the following
7    subjects: healthy family communication; establishing rules
8    and limits; how to reduce family conflict; how to build
9    self-esteem, competency, and responsibility in children;
10    how to improve motivation and achievement; effective
11    discipline; problem solving techniques; and how to talk
12    about drugs and alcohol. The programs shall be open to all
13    parents.
14(Source: P.A. 100-494, eff. 6-1-18; 100-759, eff. 1-1-19.)
 
15    (20 ILCS 301/50-35)
16    Sec. 50-35. Drug Treatment Fund.
17    (a) There is hereby established the Drug Treatment Fund, to
18be held as a separate fund in the State treasury. There shall
19be deposited into this fund such amounts as may be received
20under subsections (h) and (i) of Section 411.2 of the Illinois
21Controlled Substances Act, under Section 80 of the
22Methamphetamine Control and Community Protection Act, and
23under Section 7 of the Controlled Substance and Cannabis
24Nuisance Act, or under Section 6z-107 of the State Finance Act.
25    (b) Monies in this fund shall be appropriated to the

 

 

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1Department for the purposes and activities set forth in
2subsections (h) and (i) of Section 411.2 of the Illinois
3Controlled Substances Act, or in Section 7 of the Controlled
4Substance and Cannabis Nuisance Act, or in Section 6z-107 of
5the State Finance Act.
6(Source: P.A. 94-556, eff. 9-11-05.)
 
7    Section 5-15. The Children and Family Services Act is
8amended by adding Section 5f as follows:
 
9    (20 ILCS 505/5f new)
10    Sec. 5f. Reimbursement rates. On July 1, 2019, the
11Department of Children and Family Services shall increase rates
12in effect on June 30, 2019 for providers by 5%. The contractual
13and grant services eligible for increased reimbursement rates
14under this Section include the following:
15    (1) Residential services, including child care
16institutions, group home care, independent living services, or
17transitional living services.
18    (2) Specialized, adolescent, treatment, or other
19non-traditional or Home-of-Relative foster care.
20    (3) Traditional or Home-of-Relative foster care.
21    (4) Intact family services.
22    (5) Teen parenting services.
 
23    (20 ILCS 661/Act rep.)

 

 

10100SB1814ham001- 35 -LRB101 09785 JWD 61498 a

1    Section 5-20. The High Speed Internet Services and
2Information Technology Act is repealed.
 
3    Section 5-25. The Illinois Promotion Act is amended by
4changing Sections 3 and 8b as follows:
 
5    (20 ILCS 665/3)  (from Ch. 127, par. 200-23)
6    Sec. 3. Definitions. The following words and terms,
7whenever used or referred to in this Act, shall have the
8following meanings, except where the context may otherwise
9require:
10    (a) "Department" means the Department of Commerce and
11Economic Opportunity of the State of Illinois.
12    (b) "Local promotion group" means any non-profit
13corporation, organization, association, agency or committee
14thereof formed for the primary purpose of publicizing,
15promoting, advertising or otherwise encouraging the
16development of tourism in any municipality, county, or region
17of Illinois.
18    (c) "Promotional activities" means preparing, planning and
19conducting campaigns of information, advertising and publicity
20through such media as newspapers, radio, television,
21magazines, trade journals, moving and still photography,
22posters, outdoor signboards and personal contact within and
23without the State of Illinois; dissemination of information,
24advertising, publicity, photographs and other literature and

 

 

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1material designed to carry out the purpose of this Act; and
2participation in and attendance at meetings and conventions
3concerned primarily with tourism, including travel to and from
4such meetings.
5    (d) "Municipality" means "municipality" as defined in
6Section 1-1-2 of the Illinois Municipal Code, as heretofore and
7hereafter amended.
8    (e) "Tourism" means travel 50 miles or more one-way or an
9overnight trip outside of a person's normal routine.
10    (f) "Municipal amateur sports facility" means a sports
11facility that: (1) is owned by a unit of local government; (2)
12has contiguous indoor sports competition space; (3) is designed
13to principally accommodate and host amateur competitions for
14youths, adults, or both; and (4) is not used for professional
15sporting events where participants are compensated for their
16participation.
17    (g) "Municipal convention center" means a convention
18center or civic center owned by a unit of local government or
19operated by a convention center authority, or a municipal
20convention hall as defined in paragraph (1) of Section 11-65-1
21of the Illinois Municipal Code, with contiguous exhibition
22space ranging between 30,000 and 125,000 square feet.
23    (h) "Convention center authority" means an Authority, as
24defined by the Civic Center Code, that operates a municipal
25convention center with contiguous exhibition space ranging
26between 30,000 and 125,000 square feet.

 

 

10100SB1814ham001- 37 -LRB101 09785 JWD 61498 a

1    (i) "Incentive" means: (1) a financial an incentive
2provided by a unit of local government municipal convention
3center or convention center authority to attract for a
4convention, meeting, or trade show held at a municipal
5convention center that, but for the incentive, would not have
6occurred in the State or been retained in the State; or (2) a
7financial an incentive provided by a unit of local government
8for attracting a sporting event held at its a municipal amateur
9sports facility that, but for the incentive, would not have
10occurred in the State or been retained in the State; but (3)
11only a financial incentive offered or provided to a person or
12entity in the form of financial benefits or costs which are
13allowable costs pursuant to the Grant Accountability and
14Transparency Act.
15(Source: P.A. 99-476, eff. 8-27-15.)
 
16    (20 ILCS 665/8b)
17    Sec. 8b. Municipal convention center and sports facility
18attraction grants.
19    (a) Until July 1, 2022, the Department is authorized to
20make grants, subject to appropriation by the General Assembly,
21from the Tourism Promotion Fund to a unit of local government ,
22municipal convention center, or convention center authority
23that provides incentives, as defined in subsection (i) of
24Section 3 of this Act, for the purpose of attracting
25conventions, meetings, and trade shows to municipal convention

 

 

10100SB1814ham001- 38 -LRB101 09785 JWD 61498 a

1centers or and attracting sporting events to municipal amateur
2sports facilities. Grants awarded under this Section shall be
3based on the net proceeds received under the Hotel Operators'
4Occupation Tax Act for the renting, leasing, or letting of
5hotel rooms in the municipality in which the municipal
6convention center or municipal amateur sports facility is
7located for the month in which the convention, meeting, trade
8show, or sporting event occurs. Grants shall not exceed 80% of
9the incentive amount provided by the unit of local government ,
10municipal convention center, or convention center authority.
11Further, in no event may the aggregate amount of grants awarded
12with respect to a single municipal convention center ,
13convention center authority, or municipal amateur sports
14facility exceed $200,000 in any calendar year. The Department
15may, by rule, require any other provisions it deems necessary
16in order to protect the State's interest in administering this
17program.
18    (b) No later than May 15 of each year, through May 15,
192022, the unit of local government , municipal convention
20center, or convention center authority shall certify to the
21Department the amounts of funds expended in the previous
22calendar fiscal year to provide qualified incentives; however,
23in no event may the certified amount pursuant to this paragraph
24exceed $200,000 with respect to for any municipal convention
25center , convention center authority, or municipal amateur
26sports facility in any calendar year. The unit of local

 

 

10100SB1814ham001- 39 -LRB101 09785 JWD 61498 a

1government , convention center, or convention center authority
2shall certify (A) the net proceeds received under the Hotel
3Operators' Occupation Tax Act for the renting, leasing, or
4letting of hotel rooms in the municipality for the month in
5which the convention, meeting, or trade show occurs and (B) the
6average of the net proceeds received under the Hotel Operators'
7Occupation Tax Act for the renting, leasing, or letting of
8hotel rooms in the municipality for the same month in the 3
9immediately preceding years. The unit of local government ,
10municipal convention center, or convention center authority
11shall include the incentive amounts as part of its regular
12audit.
13    (b-5) Grants awarded to a unit of local government ,
14municipal convention center, or convention center authority
15may be made by the Department of Commerce and Economic
16Opportunity from appropriations for those purposes for any
17fiscal year, without regard to the fact that the qualification
18or obligation may have occurred in a prior fiscal year.
19    (c) The Department shall submit a report, which must be
20provided electronically, on the effectiveness of the program
21established under this Section to the General Assembly no later
22than January 1, 2022.
23(Source: P.A. 99-476, eff. 8-27-15; 100-643, eff. 7-27-18.)
 
24    Section 5-30. The Department of Human Services Act is
25amended by changing Section 1-50 as follows:
 

 

 

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1    (20 ILCS 1305/1-50)
2    Sec. 1-50. Department of Human Services Community Services
3Fund.
4    (a) The Department of Human Services Community Services
5Fund is created in the State treasury as a special fund.
6    (b) The Fund is created for the purpose of receiving and
7disbursing moneys in accordance with this Section.
8Disbursements from the Fund shall be made, subject to
9appropriation, for payment of expenses incurred by the
10Department of Human Services in support of the Department's
11rebalancing services, mental health services, and substance
12abuse and prevention services.
13    (c) The Fund shall consist of the following:
14        (1) Moneys transferred from another State fund.
15        (2) All federal moneys received as a result of
16    expenditures that are attributable to moneys deposited in
17    the Fund.
18        (3) All other moneys received for the Fund from any
19    other source.
20        (4) Interest earned upon moneys in the Fund.
21(Source: P.A. 96-1530, eff. 2-16-11.)
 
22    Section 5-35. The State Finance Act is amended by changing
23Sections 5.857, 5h.5, 6z-27, 6z-32, 6z-51, 6z-70, 6z-100, 8.3,
248g, 8g-1, 13.2, and 25 and by adding Sections 5.891 and 6z-107

 

 

10100SB1814ham001- 41 -LRB101 09785 JWD 61498 a

1as follows:
 
2    (30 ILCS 105/5.857)
3    (Section scheduled to be repealed on July 1, 2019)
4    Sec. 5.857. The Capital Development Board Revolving Fund.
5This Section is repealed July 1, 2020 2019.
6(Source: P.A. 99-78, eff. 7-20-15; 99-523, eff. 6-30-16;
7100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
8    (30 ILCS 105/5.891 new)
9    Sec. 5.891. The Governor's Administrative Fund.
 
10    (30 ILCS 105/5h.5)
11    Sec. 5h.5. Cash flow borrowing and general funds liquidity;
12Fiscal Years 2018, and 2019, 2020, and 2021.
13    (a) In order to meet cash flow deficits and to maintain
14liquidity in general funds and the Health Insurance Reserve
15Fund, on and after July 1, 2017 and through March 1, 2021 2019,
16the State Treasurer and the State Comptroller, in consultation
17with the Governor's Office of Management and Budget, shall make
18transfers to general funds and the Health Insurance Reserve
19Fund, as directed by the State Comptroller, out of special
20funds of the State, to the extent allowed by federal law.
21    No such transfer may reduce the cumulative balance of all
22of the special funds of the State to an amount less than the
23total debt service payable during the 12 months immediately

 

 

10100SB1814ham001- 42 -LRB101 09785 JWD 61498 a

1following the date of the transfer on any bonded indebtedness
2of the State and any certificates issued under the Short Term
3Borrowing Act. At no time shall the outstanding total transfers
4made from the special funds of the State to general funds and
5the Health Insurance Reserve Fund under this Section exceed
6$1,200,000,000; once the amount of $1,200,000,000 has been
7transferred from the special funds of the State to general
8funds and the Health Insurance Reserve Fund, additional
9transfers may be made from the special funds of the State to
10general funds and the Health Insurance Reserve Fund under this
11Section only to the extent that moneys have first been
12re-transferred from general funds and the Health Insurance
13Reserve Fund to those special funds of the State.
14Notwithstanding any other provision of this Section, no such
15transfer may be made from any special fund that is exclusively
16collected by or directly appropriated to any other
17constitutional officer without the written approval of that
18constitutional officer.
19    (b) If moneys have been transferred to general funds and
20the Health Insurance Reserve Fund pursuant to subsection (a) of
21this Section, Public Act 100-23 this amendatory Act of the
22100th General Assembly shall constitute the continuing
23authority for and direction to the State Treasurer and State
24Comptroller to reimburse the funds of origin from general funds
25by transferring to the funds of origin, at such times and in
26such amounts as directed by the Comptroller when necessary to

 

 

10100SB1814ham001- 43 -LRB101 09785 JWD 61498 a

1support appropriated expenditures from the funds, an amount
2equal to that transferred from them plus any interest that
3would have accrued thereon had the transfer not occurred,
4except that any moneys transferred pursuant to subsection (a)
5of this Section shall be repaid to the fund of origin within 48
624 months after the date on which they were borrowed. When any
7of the funds from which moneys have been transferred pursuant
8to subsection (a) have insufficient cash from which the State
9Comptroller may make expenditures properly supported by
10appropriations from the fund, then the State Treasurer and
11State Comptroller shall transfer from general funds to the fund
12only such amount as is immediately necessary to satisfy
13outstanding expenditure obligations on a timely basis.
14    (c) On the first day of each quarterly period in each
15fiscal year, until such time as a report indicates that all
16moneys borrowed and interest pursuant to this Section have been
17repaid, the Comptroller shall provide to the President and the
18Minority Leader of the Senate, the Speaker and the Minority
19Leader of the House of Representatives, and the Commission on
20Government Forecasting and Accountability a report on all
21transfers made pursuant to this Section in the prior quarterly
22period. The report must be provided in electronic format. The
23report must include all of the following:
24        (1) the date each transfer was made;
25        (2) the amount of each transfer;
26        (3) in the case of a transfer from general funds to a

 

 

10100SB1814ham001- 44 -LRB101 09785 JWD 61498 a

1    fund of origin pursuant to subsection (b) of this Section,
2    the amount of interest being paid to the fund of origin;
3    and
4        (4) the end of day balance of the fund of origin, the
5    general funds, and the Health Insurance Reserve Fund on the
6    date the transfer was made.
7(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
8    (30 ILCS 105/6z-27)
9    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
10transferred, appropriated and used only for the purposes
11authorized by, and subject to the limitations and conditions
12prescribed by, the State Auditing Act.
13    Within 30 days after the effective date of this amendatory
14Act of the 101st 100th General Assembly, the State Comptroller
15shall order transferred and the State Treasurer shall transfer
16from the following funds moneys in the specified amounts for
17deposit into the Audit Expense Fund:
18Agricultural Premium Fund.......................152,228 18,792
19Assisted Living and Shared Housing Regulatory Fund......2,549
20Anna Veterans Home Fund.................................8,050
21Appraisal Administration Fund...........................4,373
22Attorney General Court Ordered and Voluntary Compliance
23    Payment Projects Fund..............................14,421
24Attorney General Whistleblower Reward and
25    Protection Fund.....................................9,220

 

 

10100SB1814ham001- 45 -LRB101 09785 JWD 61498 a

1Bank and Trust Company Fund............................93,160
2Budget Stabilization Fund.............................131,491
3Care Provider Fund for Persons with a
4    Developmental Disability......................14,212 6,003
5CDLIS/AAMVAnet/NMVTIS Trust Fund...................5,031 2,495
6Cemetery Oversight Licensing and Disciplinary Fund......5,583
7Chicago State University Education Improvement Fund.4,036 4,233
8Child Support Administrative Fund..................5,843 2,299
9Clean Air Act Permit Fund.................................980
10Commitment to Human Services Fund.....................122,475
11Common School Fund.............................238,911 433,663
12Community Association Manager Licensing and
13    Disciplinary Fund.....................................877
14Community Mental Health Medicaid Trust Fund.......23,615 9,897
15Corporate Franchise Tax Refund Fund.....................3,294
16Credit Union Fund......................................22,441
17Cycle Rider Safety Training Fund........................1,084
18DCFS Children's Services Fund.........................241,473
19Death Certificate Surcharge Fund........................4,790
20Death Penalty Abolition Fund............................6,142
21Department of Business Services Special
22    Operations Fund...............................11,370 5,493
23Department of Corrections Reimbursement
24    and Education Fund.................................18,389
25Department of Human Services Community
26    Services Fund.................................11,733 5,399

 

 

10100SB1814ham001- 46 -LRB101 09785 JWD 61498 a

1Design Professionals Administration and
2    Investigation Fund..................................5,378
3The Downstate Public Transportation Fund.........12,268 32,074
4Downstate Transit Improvement Fund......................1,251
5Dram Shop Fund............................................514
6Driver Services Administration Fund..................1,272 897
7Drivers Education Fund..................................1,417
8Drug Rebate Fund.................................41,241 21,941
9Drug Treatment Fund..................................1,530 527
10Drunk and Drugged Driving Prevention Fund.................790
11The Education Assistance Fund..............1,332,369 1,230,281
12Electronic Health Record Incentive Fund..............2,575 657
13Emergency Public Health Fund............................9,383
14EMS Assistance Fund.....................................1,925
15Energy Efficiency Portfolio Standards Fund............126,046
16Environmental Protection Permit and Inspection Fund.......733
17Estate Tax Refund Fund..................................1,877
18Facilities Management Revolving Fund.............19,625 15,360
19Facility Licensing Fund.................................2,411
20Fair and Exposition Fund.............................4,698 911
21Federal Financing Cost Reimbursement Fund.................649
22Federal High Speed Rail Trust Fund...............14,092 59,579
23Federal Workforce Training Fund.......................152,617
24Feed Control Fund..................................8,112 1,584
25Fertilizer Control Fund............................6,898 1,369
26The Fire Prevention Fund...........................3,706 3,183

 

 

10100SB1814ham001- 47 -LRB101 09785 JWD 61498 a

1Food and Drug Safety Fund...............................4,068
2Fund for the Advancement of Education...........14,680 130,528
3General Professions Dedicated Fund................3,102 19,678
4The General Revenue Fund...........................17,653,153
5Grade Crossing Protection Fund.....................1,483 2,379
6Grant Accountability and Transparency Fund................594
7Hazardous Waste Fund......................................633
8Health and Human Services Medicaid Trust Fund......9,399 3,852
9Health Facility Plan Review Fund........................3,521
10Healthcare Provider Relief Fund.................230,920 71,263
11Healthy Smiles Fund.......................................892
12Home Care Services Agency Licensure Fund................3,582
13Horse Racing Fund.....................................215,160
14Hospital Licensure Fund.................................1,946
15Hospital Provider Fund..........................115,090 44,230
16ICJIA Violence Prevention Fund..........................2,023
17Illinois Affordable Housing Trust Fund.............7,306 5,478
18Illinois Capital Revolving Loan Fund....................1,067
19Illinois Charity Bureau Fund............................2,236
20Illinois Clean Water Fund...............................1,177
21Illinois Health Facilities Planning Fund................4,047
22Illinois School Asbestos Abatement Fund.................1,150
23Illinois Standardbred Breeders Fund....................12,452
24Illinois Gaming Law Enforcement Fund....................1,395
25Illinois State Dental Disciplinary Fund.................5,128
26Illinois State Fair Fund..........................29,588 7,297

 

 

10100SB1814ham001- 48 -LRB101 09785 JWD 61498 a

1Illinois State Medical Disciplinary Fund...............21,473
2Illinois State Pharmacy Disciplinary Fund...............8,839
3Illinois Thoroughbred Breeders Fund....................19,485
4Illinois Veterans Assistance Fund.......................3,863
5Illinois Veterans' Rehabilitation Fund...............1,187 634
6Illinois Workers' Compensation Commission
7    Operations Fund..............................206,564 4,758
8IMSA Income Fund...................................7,646 6,823
9Income Tax Refund Fund..........................55,081 176,034
10Insurance Financial Regulation Fund...................110,878
11Insurance Premium Tax Refund Fund......................16,534
12Insurance Producer Administration Fund................107,833
13Intermodal Facilities Promotion Fund....................1,011
14International Tourism Fund..............................6,566
15LaSalle Veterans Home Fund.............................36,259
16LEADS Maintenance Fund..................................1,050
17Lead Poisoning Screening, Prevention, and
18    Abatement Fund......................................7,730
19Live and Learn Fund..............................21,306 10,805
20Lobbyist Registration Administration Fund............1,088 521
21The Local Government Distributive Fund..........31,539 113,119
22Local Tourism Fund.....................................19,098
23Long-Term Care Monitor/Receiver Fund...................54,094
24Long-Term Care Provider Fund......................20,649 6,761
25Mandatory Arbitration Fund..............................2,225
26Manteno Veterans Home Fund.............................68,288

 

 

10100SB1814ham001- 49 -LRB101 09785 JWD 61498 a

1Medical Interagency Program Fund.....................1,948 602
2Medical Special Purposes Trust Fund.....................2,073
3Mental Health Fund................................15,458 3,358
4Metabolic Screening and Treatment Fund.................44,251
5Money Laundering Asset Recovery Fund....................1,115
6Monitoring Device Driving Permit
7    Administration Fee Fund..........................1,082 797
8Motor Carrier Safety Inspection Fund....................1,289
9The Motor Fuel Tax Fund.........................41,504 101,821
10Motor Vehicle License Plate Fund..................14,732 5,094
11Motor Vehicle Theft Prevention and Insurance
12    Verification Trust Fund........645
13Nursing Dedicated and Professional Fund...........3,690 10,673
14Open Space Lands Acquisition and Development Fund.........943
15Optometric Licensing and Disciplinary Board Fund........1,608
16Partners for Conservation Fund....................43,490 8,973
17The Personal Property Tax
18    Replacement Fund...........................100,416 119,343
19Pesticide Control Fund............................34,045 5,826
20Plumbing Licensure and Program Fund.....................4,005
21Professional Services Fund.........................3,806 1,569
22Professions Indirect Cost Fund........................176,535
23Public Pension Regulation Fund..........................9,236
24Public Health Laboratory Services Revolving Fund........7,750
25The Public Transportation Fund...................31,285 91,397
26Quincy Veterans Home Fund..............................64,594

 

 

10100SB1814ham001- 50 -LRB101 09785 JWD 61498 a

1Real Estate License Administration Fund................34,822
2Renewable Energy Resources Trust Fund..................10,947
3Regional Transportation Authority Occupation and
4    Use Tax Replacement Fund.........................898 3,486
5Registered Certified Public Accountants' Administration
6    and Disciplinary Fund...............................3,423
7Rental Housing Support Program Fund..................503 2,388
8Residential Finance Regulatory Fund....................17,742
9The Road Fund..................................215,480 662,332
10Roadside Memorial Fund..................................1,170
11Savings Bank Regulatory Fund............................2,270
12School Infrastructure Fund.......................15,933 14,441
13Secretary of State DUI Administration Fund.........1,980 1,107
14Secretary of State Identification Security and Theft
15    Prevention Fund...............................12,530 6,154
16Secretary of State Special License Plate Fund......3,274 2,210
17Secretary of State Special Services Fund.........18,638 10,306
18Securities Audit and Enforcement Fund..............7,900 3,972
19Solid Waste Management Fund...............................959
20Special Education Medicaid Matching Fund...........7,016 2,346
21State and Local Sales Tax Reform Fund..............2,022 6,592
22State Asset Forfeiture Fund.............................1,239
23State Construction Account Fund.................33,539 106,236
24State Crime Laboratory Fund.............................4,020
25State Gaming Fund...............................83,992 200,367
26The State Garage Revolving Fund....................5,770 5,521

 

 

10100SB1814ham001- 51 -LRB101 09785 JWD 61498 a

1The State Lottery Fund.........................487,256 215,561
2State Offender DNA Identification System Fund...........1,270
3State Pensions Fund...................................500,000
4State Police DUI Fund...................................1,050
5State Police Firearm Services Fund......................4,116
6State Police Services Fund.............................11,485
7State Police Vehicle Fund...............................6,004
8State Police Whistleblower Reward
9    and Protection Fund.................................3,519
10State Treasurer's Bank Services Trust Fund................625
11Supplemental Low-Income Energy Assistance Fund.........74,279
12Supreme Court Special Purposes Fund.....................3,879
13Tattoo and Body Piercing Establishment
14    Registration Fund.....................................706
15Tax Compliance and Administration Fund.............1,490 1,479
16Technology Management Revolving Fund..................204,090
17Tobacco Settlement Recovery Fund..................34,105 1,855
18Tourism Promotion Fund.................................40,541
19Trauma Center Fund.....................................10,783
20Underground Storage Tank Fund...........................2,737
21University of Illinois Hospital Services Fund......4,602 1,924
22The Vehicle Inspection Fund........................4,243 1,469
23Violent Crime Victims Assistance Fund..................13,911
24Weights and Measures Fund.........................27,517 5,660
25The Working Capital Revolving Fund.....................18,184
26    Notwithstanding any provision of the law to the contrary,

 

 

10100SB1814ham001- 52 -LRB101 09785 JWD 61498 a

1the General Assembly hereby authorizes the use of such funds
2for the purposes set forth in this Section.
3    These provisions do not apply to funds classified by the
4Comptroller as federal trust funds or State trust funds. The
5Audit Expense Fund may receive transfers from those trust funds
6only as directed herein, except where prohibited by the terms
7of the trust fund agreement. The Auditor General shall notify
8the trustees of those funds of the estimated cost of the audit
9to be incurred under the Illinois State Auditing Act for the
10fund. The trustees of those funds shall direct the State
11Comptroller and Treasurer to transfer the estimated amount to
12the Audit Expense Fund.
13    The Auditor General may bill entities that are not subject
14to the above transfer provisions, including private entities,
15related organizations and entities whose funds are
16locally-held, for the cost of audits, studies, and
17investigations incurred on their behalf. Any revenues received
18under this provision shall be deposited into the Audit Expense
19Fund.
20    In the event that moneys on deposit in any fund are
21unavailable, by reason of deficiency or any other reason
22preventing their lawful transfer, the State Comptroller shall
23order transferred and the State Treasurer shall transfer the
24amount deficient or otherwise unavailable from the General
25Revenue Fund for deposit into the Audit Expense Fund.
26    On or before December 1, 1992, and each December 1

 

 

10100SB1814ham001- 53 -LRB101 09785 JWD 61498 a

1thereafter, the Auditor General shall notify the Governor's
2Office of Management and Budget (formerly Bureau of the Budget)
3of the amount estimated to be necessary to pay for audits,
4studies, and investigations in accordance with the Illinois
5State Auditing Act during the next succeeding fiscal year for
6each State fund for which a transfer or reimbursement is
7anticipated.
8    Beginning with fiscal year 1994 and during each fiscal year
9thereafter, the Auditor General may direct the State
10Comptroller and Treasurer to transfer moneys from funds
11authorized by the General Assembly for that fund. In the event
12funds, including federal and State trust funds but excluding
13the General Revenue Fund, are transferred, during fiscal year
141994 and during each fiscal year thereafter, in excess of the
15amount to pay actual costs attributable to audits, studies, and
16investigations as permitted or required by the Illinois State
17Auditing Act or specific action of the General Assembly, the
18Auditor General shall, on September 30, or as soon thereafter
19as is practicable, direct the State Comptroller and Treasurer
20to transfer the excess amount back to the fund from which it
21was originally transferred.
22(Source: P.A. 99-38, eff. 7-14-15; 99-523, eff. 6-30-16;
23100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
24    (30 ILCS 105/6z-32)
25    Sec. 6z-32. Partners for Planning and Conservation.

 

 

10100SB1814ham001- 54 -LRB101 09785 JWD 61498 a

1    (a) The Partners for Conservation Fund (formerly known as
2the Conservation 2000 Fund) and the Partners for Conservation
3Projects Fund (formerly known as the Conservation 2000 Projects
4Fund) are created as special funds in the State Treasury. These
5funds shall be used to establish a comprehensive program to
6protect Illinois' natural resources through cooperative
7partnerships between State government and public and private
8landowners. Moneys in these Funds may be used, subject to
9appropriation, by the Department of Natural Resources,
10Environmental Protection Agency, and the Department of
11Agriculture for purposes relating to natural resource
12protection, planning, recreation, tourism, and compatible
13agricultural and economic development activities. Without
14limiting these general purposes, moneys in these Funds may be
15used, subject to appropriation, for the following specific
16purposes:
17        (1) To foster sustainable agriculture practices and
18    control soil erosion and sedimentation, including grants
19    to Soil and Water Conservation Districts for conservation
20    practice cost-share grants and for personnel, educational,
21    and administrative expenses.
22        (2) To establish and protect a system of ecosystems in
23    public and private ownership through conservation
24    easements, incentives to public and private landowners,
25    natural resource restoration and preservation, water
26    quality protection and improvement, land use and watershed

 

 

10100SB1814ham001- 55 -LRB101 09785 JWD 61498 a

1    planning, technical assistance and grants, and land
2    acquisition provided these mechanisms are all voluntary on
3    the part of the landowner and do not involve the use of
4    eminent domain.
5        (3) To develop a systematic and long-term program to
6    effectively measure and monitor natural resources and
7    ecological conditions through investments in technology
8    and involvement of scientific experts.
9        (4) To initiate strategies to enhance, use, and
10    maintain Illinois' inland lakes through education,
11    technical assistance, research, and financial incentives.
12        (5) To partner with private landowners and with units
13    of State, federal, and local government and with
14    not-for-profit organizations in order to integrate State
15    and federal programs with Illinois' natural resource
16    protection and restoration efforts and to meet
17    requirements to obtain federal and other funds for
18    conservation or protection of natural resources.
19    (b) The State Comptroller and State Treasurer shall
20automatically transfer on the last day of each month, beginning
21on September 30, 1995 and ending on June 30, 2021, from the
22General Revenue Fund to the Partners for Conservation Fund, an
23amount equal to 1/10 of the amount set forth below in fiscal
24year 1996 and an amount equal to 1/12 of the amount set forth
25below in each of the other specified fiscal years:
26Fiscal Year Amount

 

 

10100SB1814ham001- 56 -LRB101 09785 JWD 61498 a

11996$ 3,500,000
21997$ 9,000,000
31998$10,000,000
41999$11,000,000
52000$12,500,000
62001 through 2004$14,000,000
72005 $7,000,000
82006 $11,000,000
92007 $0
102008 through 2011 $14,000,000
112012 $12,200,000
122013 through 2017 $14,000,000
132018 $1,500,000
142019 through 2021 $14,000,000
152020 $7,500,000
162021 $14,000,000
17    (c) Notwithstanding any other provision of law to the
18contrary and in addition to any other transfers that may be
19provided for by law, on the last day of each month beginning on
20July 31, 2006 and ending on June 30, 2007, or as soon
21thereafter as may be practical, the State Comptroller shall
22direct and the State Treasurer shall transfer $1,000,000 from
23the Open Space Lands Acquisition and Development Fund to the
24Partners for Conservation Fund (formerly known as the
25Conservation 2000 Fund).
26    (d) There shall be deposited into the Partners for

 

 

10100SB1814ham001- 57 -LRB101 09785 JWD 61498 a

1Conservation Projects Fund such bond proceeds and other moneys
2as may, from time to time, be provided by law.
3(Source: P.A. 100-23, eff. 7-6-17.)
 
4    (30 ILCS 105/6z-51)
5    Sec. 6z-51. Budget Stabilization Fund.
6    (a) The Budget Stabilization Fund, a special fund in the
7State Treasury, shall consist of moneys appropriated or
8transferred to that Fund, as provided in Section 6z-43 and as
9otherwise provided by law. All earnings on Budget Stabilization
10Fund investments shall be deposited into that Fund.
11    (b) The State Comptroller may direct the State Treasurer to
12transfer moneys from the Budget Stabilization Fund to the
13General Revenue Fund in order to meet cash flow deficits
14resulting from timing variations between disbursements and the
15receipt of funds within a fiscal year. Any moneys so borrowed
16in any fiscal year other than Fiscal Year 2011 shall be repaid
17by June 30 of the fiscal year in which they were borrowed. Any
18moneys so borrowed in Fiscal Year 2011 shall be repaid no later
19than July 15, 2011.
20    (c) During Fiscal Year 2017 only, amounts may be expended
21from the Budget Stabilization Fund only pursuant to specific
22authorization by appropriation. Any moneys expended pursuant
23to appropriation shall not be subject to repayment.
24    (d) For Fiscal Year 2020, and beyond, any transfers into
25the Fund pursuant to the Cannabis Regulation and Tax Act may be

 

 

10100SB1814ham001- 58 -LRB101 09785 JWD 61498 a

1transferred to the General Revenue Fund in order for the
2Comptroller to address outstanding vouchers and shall not be
3subject to repayment back into the Budget Stabilization Fund.
4(Source: P.A. 99-523, eff. 6-30-16.)
 
5    (30 ILCS 105/6z-70)
6    Sec. 6z-70. The Secretary of State Identification Security
7and Theft Prevention Fund.
8    (a) The Secretary of State Identification Security and
9Theft Prevention Fund is created as a special fund in the State
10treasury. The Fund shall consist of any fund transfers, grants,
11fees, or moneys from other sources received for the purpose of
12funding identification security and theft prevention measures.
13    (b) All moneys in the Secretary of State Identification
14Security and Theft Prevention Fund shall be used, subject to
15appropriation, for any costs related to implementing
16identification security and theft prevention measures.
17    (c) (Blank).
18    (d) (Blank).
19    (e) (Blank).
20    (f) (Blank).
21    (g) (Blank).
22    (h) (Blank).
23    (i) (Blank).
24    (j) (Blank). Notwithstanding any other provision of State
25law to the contrary, on or after July 1, 2017, and until June

 

 

10100SB1814ham001- 59 -LRB101 09785 JWD 61498 a

130, 2018, in addition to any other transfers that may be
2provided for by law, at the direction of and upon notification
3of the Secretary of State, the State Comptroller shall direct
4and the State Treasurer shall transfer amounts into the
5Secretary of State Identification Security and Theft
6Prevention Fund from the designated funds not exceeding the
7following totals:
8    Registered Limited Liability Partnership Fund....$287,000
9    Securities Investors Education Fund............$1,500,000
10    Department of Business Services Special
11        Operations Fund............................$3,000,000
12    Securities Audit and Enforcement Fund..........$3,500,000
13    Corporate Franchise Tax Refund Fund............$3,000,000
14    (k) Notwithstanding any other provision of State law to the
15contrary, on or after July 1, 2018, and until June 30, 2019, in
16addition to any other transfers that may be provided for by
17law, at the direction of and upon notification of the Secretary
18of State, the State Comptroller shall direct and the State
19Treasurer shall transfer amounts into the Secretary of State
20Identification Security and Theft Prevention Fund from the
21designated funds not exceeding the following totals:
22    Division of Corporations Registered Limited Liability
23    Partnership Fund.....................................$287,000
24    Securities Investors Education Fund............$1,500,000
25    Department of Business Services Special
26        Operations Fund............................$3,000,000

 

 

10100SB1814ham001- 60 -LRB101 09785 JWD 61498 a

1    Securities Audit and Enforcement Fund.........$3,500,000
2    (l) Notwithstanding any other provision of State law to the
3contrary, on or after July 1, 2019, and until June 30, 2020, in
4addition to any other transfers that may be provided for by
5law, at the direction of and upon notification of the Secretary
6of State, the State Comptroller shall direct and the State
7Treasurer shall transfer amounts into the Secretary of State
8Identification Security and Theft Prevention Fund from the
9designated funds not exceeding the following totals:
10    Division of Corporations Registered Limited
11        Liability Partnership Fund....................$287,000
12    Securities Investors Education Fund.............$1,500,000
13    Department of Business Services
14        Special Operations Fund.....................$3,000,000
15    Securities Audit and Enforcement Fund...........$3,500,000
16(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
17    (30 ILCS 105/6z-100)
18    (Section scheduled to be repealed on July 1, 2019)
19    Sec. 6z-100. Capital Development Board Revolving Fund;
20payments into and use. All monies received by the Capital
21Development Board for publications or copies issued by the
22Board, and all monies received for contract administration
23fees, charges, or reimbursements owing to the Board shall be
24deposited into a special fund known as the Capital Development
25Board Revolving Fund, which is hereby created in the State

 

 

10100SB1814ham001- 61 -LRB101 09785 JWD 61498 a

1treasury. The monies in this Fund shall be used by the Capital
2Development Board, as appropriated, for expenditures for
3personal services, retirement, social security, contractual
4services, legal services, travel, commodities, printing,
5equipment, electronic data processing, or telecommunications.
6Unexpended moneys in the Fund shall not be transferred or
7allocated by the Comptroller or Treasurer to any other fund,
8nor shall the Governor authorize the transfer or allocation of
9those moneys to any other fund. This Section is repealed July
101, 2020 2019.
11(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
12100-587, eff. 6-4-18.)
 
13    (30 ILCS 105/6z-107 new)
14    Sec. 6z-107. Governor's Administrative Fund. The
15Governor's Administrative Fund is established as a special fund
16in the State Treasury. The Fund may accept moneys from any
17public source in the form of grants, deposits, and transfers,
18and shall be used for purposes designated by the source of the
19moneys and, if no specific purposes are designated, then for
20the general administrative and operational costs of the
21Governor's Office.
 
22    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
23    Sec. 8.3. Money in the Road Fund shall, if and when the
24State of Illinois incurs any bonded indebtedness for the

 

 

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1construction of permanent highways, be set aside and used for
2the purpose of paying and discharging annually the principal
3and interest on that bonded indebtedness then due and payable,
4and for no other purpose. The surplus, if any, in the Road Fund
5after the payment of principal and interest on that bonded
6indebtedness then annually due shall be used as follows:
7        first -- to pay the cost of administration of Chapters
8    2 through 10 of the Illinois Vehicle Code, except the cost
9    of administration of Articles I and II of Chapter 3 of that
10    Code; and
11        secondly -- for expenses of the Department of
12    Transportation for construction, reconstruction,
13    improvement, repair, maintenance, operation, and
14    administration of highways in accordance with the
15    provisions of laws relating thereto, or for any purpose
16    related or incident to and connected therewith, including
17    the separation of grades of those highways with railroads
18    and with highways and including the payment of awards made
19    by the Illinois Workers' Compensation Commission under the
20    terms of the Workers' Compensation Act or Workers'
21    Occupational Diseases Act for injury or death of an
22    employee of the Division of Highways in the Department of
23    Transportation; or for the acquisition of land and the
24    erection of buildings for highway purposes, including the
25    acquisition of highway right-of-way or for investigations
26    to determine the reasonably anticipated future highway

 

 

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1    needs; or for making of surveys, plans, specifications and
2    estimates for and in the construction and maintenance of
3    flight strips and of highways necessary to provide access
4    to military and naval reservations, to defense industries
5    and defense-industry sites, and to the sources of raw
6    materials and for replacing existing highways and highway
7    connections shut off from general public use at military
8    and naval reservations and defense-industry sites, or for
9    the purchase of right-of-way, except that the State shall
10    be reimbursed in full for any expense incurred in building
11    the flight strips; or for the operating and maintaining of
12    highway garages; or for patrolling and policing the public
13    highways and conserving the peace; or for the operating
14    expenses of the Department relating to the administration
15    of public transportation programs; or, during fiscal year
16    2012 only, for the purposes of a grant not to exceed
17    $8,500,000 to the Regional Transportation Authority on
18    behalf of PACE for the purpose of ADA/Para-transit
19    expenses; or, during fiscal year 2013 only, for the
20    purposes of a grant not to exceed $3,825,000 to the
21    Regional Transportation Authority on behalf of PACE for the
22    purpose of ADA/Para-transit expenses; or, during fiscal
23    year 2014 only, for the purposes of a grant not to exceed
24    $3,825,000 to the Regional Transportation Authority on
25    behalf of PACE for the purpose of ADA/Para-transit
26    expenses; or, during fiscal year 2015 only, for the

 

 

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1    purposes of a grant not to exceed $3,825,000 to the
2    Regional Transportation Authority on behalf of PACE for the
3    purpose of ADA/Para-transit expenses; or, during fiscal
4    year 2016 only, for the purposes of a grant not to exceed
5    $3,825,000 to the Regional Transportation Authority on
6    behalf of PACE for the purpose of ADA/Para-transit
7    expenses; or, during fiscal year 2017 only, for the
8    purposes of a grant not to exceed $3,825,000 to the
9    Regional Transportation Authority on behalf of PACE for the
10    purpose of ADA/Para-transit expenses; or, during fiscal
11    year 2018 only, for the purposes of a grant not to exceed
12    $3,825,000 to the Regional Transportation Authority on
13    behalf of PACE for the purpose of ADA/Para-transit
14    expenses; or, during fiscal year 2019 only, for the
15    purposes of a grant not to exceed $3,825,000 to the
16    Regional Transportation Authority on behalf of PACE for the
17    purpose of ADA/Para-transit expenses; or, during fiscal
18    year 2020 only, for the purposes of a grant not to exceed
19    $8,394,800 to the Regional Transportation Authority on
20    behalf of PACE for the purpose of ADA/Para-transit
21    expenses; or for any of those purposes or any other purpose
22    that may be provided by law.
23    Appropriations for any of those purposes are payable from
24the Road Fund. Appropriations may also be made from the Road
25Fund for the administrative expenses of any State agency that
26are related to motor vehicles or arise from the use of motor

 

 

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1vehicles.
2    Beginning with fiscal year 1980 and thereafter, no Road
3Fund monies shall be appropriated to the following Departments
4or agencies of State government for administration, grants, or
5operations; but this limitation is not a restriction upon
6appropriating for those purposes any Road Fund monies that are
7eligible for federal reimbursement:
8        1. Department of Public Health;
9        2. Department of Transportation, only with respect to
10    subsidies for one-half fare Student Transportation and
11    Reduced Fare for Elderly, except during fiscal year 2012
12    only when no more than $40,000,000 may be expended and
13    except during fiscal year 2013 only when no more than
14    $17,570,300 may be expended and except during fiscal year
15    2014 only when no more than $17,570,000 may be expended and
16    except during fiscal year 2015 only when no more than
17    $17,570,000 may be expended and except during fiscal year
18    2016 only when no more than $17,570,000 may be expended and
19    except during fiscal year 2017 only when no more than
20    $17,570,000 may be expended and except during fiscal year
21    2018 only when no more than $17,570,000 may be expended and
22    except during fiscal year 2019 only when no more than
23    $17,570,000 may be expended and except fiscal year 2020
24    only when no more than $17,570,000 may be expended;
25        3. Department of Central Management Services, except
26    for expenditures incurred for group insurance premiums of

 

 

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1    appropriate personnel;
2        4. Judicial Systems and Agencies.
3    Beginning with fiscal year 1981 and thereafter, no Road
4Fund monies shall be appropriated to the following Departments
5or agencies of State government for administration, grants, or
6operations; but this limitation is not a restriction upon
7appropriating for those purposes any Road Fund monies that are
8eligible for federal reimbursement:
9        1. Department of State Police, except for expenditures
10    with respect to the Division of Operations;
11        2. Department of Transportation, only with respect to
12    Intercity Rail Subsidies, except during fiscal year 2012
13    only when no more than $40,000,000 may be expended and
14    except during fiscal year 2013 only when no more than
15    $26,000,000 may be expended and except during fiscal year
16    2014 only when no more than $38,000,000 may be expended and
17    except during fiscal year 2015 only when no more than
18    $42,000,000 may be expended and except during fiscal year
19    2016 only when no more than $38,300,000 may be expended and
20    except during fiscal year 2017 only when no more than
21    $50,000,000 may be expended and except during fiscal year
22    2018 only when no more than $52,000,000 may be expended and
23    except during fiscal year 2019 only when no more than
24    $52,000,000 may be expended and except fiscal year 2020
25    only when no more than $50,000,000 may be expended, and
26    Rail Freight Services.

 

 

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1    Beginning with fiscal year 1982 and thereafter, no Road
2Fund monies shall be appropriated to the following Departments
3or agencies of State government for administration, grants, or
4operations; but this limitation is not a restriction upon
5appropriating for those purposes any Road Fund monies that are
6eligible for federal reimbursement: Department of Central
7Management Services, except for awards made by the Illinois
8Workers' Compensation Commission under the terms of the
9Workers' Compensation Act or Workers' Occupational Diseases
10Act for injury or death of an employee of the Division of
11Highways in the Department of Transportation.
12    Beginning with fiscal year 1984 and thereafter, no Road
13Fund monies shall be appropriated to the following Departments
14or agencies of State government for administration, grants, or
15operations; but this limitation is not a restriction upon
16appropriating for those purposes any Road Fund monies that are
17eligible for federal reimbursement:
18        1. Department of State Police, except not more than 40%
19    of the funds appropriated for the Division of Operations;
20        2. State Officers.
21    Beginning with fiscal year 1984 and thereafter, no Road
22Fund monies shall be appropriated to any Department or agency
23of State government for administration, grants, or operations
24except as provided hereafter; but this limitation is not a
25restriction upon appropriating for those purposes any Road Fund
26monies that are eligible for federal reimbursement. It shall

 

 

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1not be lawful to circumvent the above appropriation limitations
2by governmental reorganization or other methods.
3Appropriations shall be made from the Road Fund only in
4accordance with the provisions of this Section.
5    Money in the Road Fund shall, if and when the State of
6Illinois incurs any bonded indebtedness for the construction of
7permanent highways, be set aside and used for the purpose of
8paying and discharging during each fiscal year the principal
9and interest on that bonded indebtedness as it becomes due and
10payable as provided in the Transportation Bond Act, and for no
11other purpose. The surplus, if any, in the Road Fund after the
12payment of principal and interest on that bonded indebtedness
13then annually due shall be used as follows:
14        first -- to pay the cost of administration of Chapters
15    2 through 10 of the Illinois Vehicle Code; and
16        secondly -- no Road Fund monies derived from fees,
17    excises, or license taxes relating to registration,
18    operation and use of vehicles on public highways or to
19    fuels used for the propulsion of those vehicles, shall be
20    appropriated or expended other than for costs of
21    administering the laws imposing those fees, excises, and
22    license taxes, statutory refunds and adjustments allowed
23    thereunder, administrative costs of the Department of
24    Transportation, including, but not limited to, the
25    operating expenses of the Department relating to the
26    administration of public transportation programs, payment

 

 

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1    of debts and liabilities incurred in construction and
2    reconstruction of public highways and bridges, acquisition
3    of rights-of-way for and the cost of construction,
4    reconstruction, maintenance, repair, and operation of
5    public highways and bridges under the direction and
6    supervision of the State, political subdivision, or
7    municipality collecting those monies, or during fiscal
8    year 2012 only for the purposes of a grant not to exceed
9    $8,500,000 to the Regional Transportation Authority on
10    behalf of PACE for the purpose of ADA/Para-transit
11    expenses, or during fiscal year 2013 only for the purposes
12    of a grant not to exceed $3,825,000 to the Regional
13    Transportation Authority on behalf of PACE for the purpose
14    of ADA/Para-transit expenses, or during fiscal year 2014
15    only for the purposes of a grant not to exceed $3,825,000
16    to the Regional Transportation Authority on behalf of PACE
17    for the purpose of ADA/Para-transit expenses, or during
18    fiscal year 2015 only for the purposes of a grant not to
19    exceed $3,825,000 to the Regional Transportation Authority
20    on behalf of PACE for the purpose of ADA/Para-transit
21    expenses, or during fiscal year 2016 only for the purposes
22    of a grant not to exceed $3,825,000 to the Regional
23    Transportation Authority on behalf of PACE for the purpose
24    of ADA/Para-transit expenses, or during fiscal year 2017
25    only for the purposes of a grant not to exceed $3,825,000
26    to the Regional Transportation Authority on behalf of PACE

 

 

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1    for the purpose of ADA/Para-transit expenses, or during
2    fiscal year 2018 only for the purposes of a grant not to
3    exceed $3,825,000 to the Regional Transportation Authority
4    on behalf of PACE for the purpose of ADA/Para-transit
5    expenses, or during fiscal year 2019 only for the purposes
6    of a grant not to exceed $3,825,000 to the Regional
7    Transportation Authority on behalf of PACE for the purpose
8    of ADA/Para-transit expenses, or during fiscal year 2020
9    only for the purposes of a grant not to exceed $8,394,800
10    to the Regional Transportation Authority on behalf of PACE
11    for the purpose of ADA/Para-transit expenses, and the costs
12    for patrolling and policing the public highways (by State,
13    political subdivision, or municipality collecting that
14    money) for enforcement of traffic laws. The separation of
15    grades of such highways with railroads and costs associated
16    with protection of at-grade highway and railroad crossing
17    shall also be permissible.
18    Appropriations for any of such purposes are payable from
19the Road Fund or the Grade Crossing Protection Fund as provided
20in Section 8 of the Motor Fuel Tax Law.
21    Except as provided in this paragraph, beginning with fiscal
22year 1991 and thereafter, no Road Fund monies shall be
23appropriated to the Department of State Police for the purposes
24of this Section in excess of its total fiscal year 1990 Road
25Fund appropriations for those purposes unless otherwise
26provided in Section 5g of this Act. For fiscal years 2003,

 

 

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12004, 2005, 2006, and 2007 only, no Road Fund monies shall be
2appropriated to the Department of State Police for the purposes
3of this Section in excess of $97,310,000. For fiscal year 2008
4only, no Road Fund monies shall be appropriated to the
5Department of State Police for the purposes of this Section in
6excess of $106,100,000. For fiscal year 2009 only, no Road Fund
7monies shall be appropriated to the Department of State Police
8for the purposes of this Section in excess of $114,700,000.
9Beginning in fiscal year 2010, no road fund moneys shall be
10appropriated to the Department of State Police. It shall not be
11lawful to circumvent this limitation on appropriations by
12governmental reorganization or other methods unless otherwise
13provided in Section 5g of this Act.
14    In fiscal year 1994, no Road Fund monies shall be
15appropriated to the Secretary of State for the purposes of this
16Section in excess of the total fiscal year 1991 Road Fund
17appropriations to the Secretary of State for those purposes,
18plus $9,800,000. It shall not be lawful to circumvent this
19limitation on appropriations by governmental reorganization or
20other method.
21    Beginning with fiscal year 1995 and thereafter, no Road
22Fund monies shall be appropriated to the Secretary of State for
23the purposes of this Section in excess of the total fiscal year
241994 Road Fund appropriations to the Secretary of State for
25those purposes. It shall not be lawful to circumvent this
26limitation on appropriations by governmental reorganization or

 

 

10100SB1814ham001- 72 -LRB101 09785 JWD 61498 a

1other methods.
2    Beginning with fiscal year 2000, total Road Fund
3appropriations to the Secretary of State for the purposes of
4this Section shall not exceed the amounts specified for the
5following fiscal years:
6    Fiscal Year 2000$80,500,000;
7    Fiscal Year 2001$80,500,000;
8    Fiscal Year 2002$80,500,000;
9    Fiscal Year 2003$130,500,000;
10    Fiscal Year 2004$130,500,000;
11    Fiscal Year 2005$130,500,000;
12    Fiscal Year 2006 $130,500,000;
13    Fiscal Year 2007 $130,500,000;
14    Fiscal Year 2008$130,500,000;
15    Fiscal Year 2009 $130,500,000.
16    For fiscal year 2010, no road fund moneys shall be
17appropriated to the Secretary of State.
18    Beginning in fiscal year 2011, moneys in the Road Fund
19shall be appropriated to the Secretary of State for the
20exclusive purpose of paying refunds due to overpayment of fees
21related to Chapter 3 of the Illinois Vehicle Code unless
22otherwise provided for by law.
23    It shall not be lawful to circumvent this limitation on
24appropriations by governmental reorganization or other
25methods.
26    No new program may be initiated in fiscal year 1991 and

 

 

10100SB1814ham001- 73 -LRB101 09785 JWD 61498 a

1thereafter that is not consistent with the limitations imposed
2by this Section for fiscal year 1984 and thereafter, insofar as
3appropriation of Road Fund monies is concerned.
4    Nothing in this Section prohibits transfers from the Road
5Fund to the State Construction Account Fund under Section 5e of
6this Act; nor to the General Revenue Fund, as authorized by
7Public Act 93-25.
8    The additional amounts authorized for expenditure in this
9Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
10shall be repaid to the Road Fund from the General Revenue Fund
11in the next succeeding fiscal year that the General Revenue
12Fund has a positive budgetary balance, as determined by
13generally accepted accounting principles applicable to
14government.
15    The additional amounts authorized for expenditure by the
16Secretary of State and the Department of State Police in this
17Section by Public Act 94-91 shall be repaid to the Road Fund
18from the General Revenue Fund in the next succeeding fiscal
19year that the General Revenue Fund has a positive budgetary
20balance, as determined by generally accepted accounting
21principles applicable to government.
22(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
23100-587, eff. 6-4-18; 100-863, eff.8-14-18.)
 
24    (30 ILCS 105/8g)
25    Sec. 8g. Fund transfers.

 

 

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1    (a) (Blank). In addition to any other transfers that may be
2provided for by law, as soon as may be practical after June 9,
31999 (the effective date of Public Act 91-25), the State
4Comptroller shall direct and the State Treasurer shall transfer
5the sum of $10,000,000 from the General Revenue Fund to the
6Motor Vehicle License Plate Fund created by Public Act 91-37.
7    (b) (Blank). In addition to any other transfers that may be
8provided for by law, as soon as may be practical after June 9,
91999 (the effective date of Public Act 91-25), the State
10Comptroller shall direct and the State Treasurer shall transfer
11the sum of $25,000,000 from the General Revenue Fund to the
12Fund for Illinois' Future created by Public Act 91-38.
13    (c) In addition to any other transfers that may be provided
14for by law, on August 30 of each fiscal year's license period,
15the Illinois Liquor Control Commission shall direct and the
16State Comptroller and State Treasurer shall transfer from the
17General Revenue Fund to the Youth Alcoholism and Substance
18Abuse Prevention Fund an amount equal to the number of retail
19liquor licenses issued for that fiscal year multiplied by $50.
20    (d) The payments to programs required under subsection (d)
21of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
22be made, pursuant to appropriation, from the special funds
23referred to in the statutes cited in that subsection, rather
24than directly from the General Revenue Fund.
25    Beginning January 1, 2000, on the first day of each month,
26or as soon as may be practical thereafter, the State

 

 

10100SB1814ham001- 75 -LRB101 09785 JWD 61498 a

1Comptroller shall direct and the State Treasurer shall transfer
2from the General Revenue Fund to each of the special funds from
3which payments are to be made under subsection (d) of Section
428.1 of the Illinois Horse Racing Act of 1975 an amount equal
5to 1/12 of the annual amount required for those payments from
6that special fund, which annual amount shall not exceed the
7annual amount for those payments from that special fund for the
8calendar year 1998. The special funds to which transfers shall
9be made under this subsection (d) include, but are not
10necessarily limited to, the Agricultural Premium Fund; the
11Metropolitan Exposition, Auditorium and Office Building Fund;
12the Fair and Exposition Fund; the Illinois Standardbred
13Breeders Fund; the Illinois Thoroughbred Breeders Fund; and the
14Illinois Veterans' Rehabilitation Fund. Except for transfers
15attributable to prior fiscal years, during State fiscal year
162018 2020 only, no transfers shall be made from the General
17Revenue Fund to the Agricultural Premium Fund, the Fair and
18Exposition Fund, the Illinois Standardbred Breeders Fund, or
19the Illinois Thoroughbred Breeders Fund.
20    (e) (Blank). In addition to any other transfers that may be
21provided for by law, as soon as may be practical after May 17,
222000 (the effective date of Public Act 91-704), but in no event
23later than June 30, 2000, the State Comptroller shall direct
24and the State Treasurer shall transfer the sum of $15,000,000
25from the General Revenue Fund to the Fund for Illinois' Future.
26    (f) (Blank). In addition to any other transfers that may be

 

 

10100SB1814ham001- 76 -LRB101 09785 JWD 61498 a

1provided for by law, as soon as may be practical after May 17,
22000 (the effective date of Public Act 91-704), but in no event
3later than June 30, 2000, the State Comptroller shall direct
4and the State Treasurer shall transfer the sum of $70,000,000
5from the General Revenue Fund to the Long-Term Care Provider
6Fund.
7    (f-1) (Blank). In fiscal year 2002, in addition to any
8other transfers that may be provided for by law, at the
9direction of and upon notification from the Governor, the State
10Comptroller shall direct and the State Treasurer shall transfer
11amounts not exceeding a total of $160,000,000 from the General
12Revenue Fund to the Long-Term Care Provider Fund.
13    (g) (Blank). In addition to any other transfers that may be
14provided for by law, on July 1, 2001, or as soon thereafter as
15may be practical, the State Comptroller shall direct and the
16State Treasurer shall transfer the sum of $1,200,000 from the
17General Revenue Fund to the Violence Prevention Fund.
18    (h) (Blank). In each of fiscal years 2002 through 2004, but
19not thereafter, in addition to any other transfers that may be
20provided for by law, the State Comptroller shall direct and the
21State Treasurer shall transfer $5,000,000 from the General
22Revenue Fund to the Tourism Promotion Fund.
23    (i) (Blank). On or after July 1, 2001 and until May 1,
242002, in addition to any other transfers that may be provided
25for by law, at the direction of and upon notification from the
26Governor, the State Comptroller shall direct and the State

 

 

10100SB1814ham001- 77 -LRB101 09785 JWD 61498 a

1Treasurer shall transfer amounts not exceeding a total of
2$80,000,000 from the General Revenue Fund to the Tobacco
3Settlement Recovery Fund. Any amounts so transferred shall be
4re-transferred by the State Comptroller and the State Treasurer
5from the Tobacco Settlement Recovery Fund to the General
6Revenue Fund at the direction of and upon notification from the
7Governor, but in any event on or before June 30, 2002.
8    (i-1) (Blank). On or after July 1, 2002 and until May 1,
92003, in addition to any other transfers that may be provided
10for by law, at the direction of and upon notification from the
11Governor, the State Comptroller shall direct and the State
12Treasurer shall transfer amounts not exceeding a total of
13$80,000,000 from the General Revenue Fund to the Tobacco
14Settlement Recovery Fund. Any amounts so transferred shall be
15re-transferred by the State Comptroller and the State Treasurer
16from the Tobacco Settlement Recovery Fund to the General
17Revenue Fund at the direction of and upon notification from the
18Governor, but in any event on or before June 30, 2003.
19    (j) (Blank). On or after July 1, 2001 and no later than
20June 30, 2002, in addition to any other transfers that may be
21provided for by law, at the direction of and upon notification
22from the Governor, the State Comptroller shall direct and the
23State Treasurer shall transfer amounts not to exceed the
24following sums into the Statistical Services Revolving Fund:
25    From the General Revenue Fund.................$8,450,000
26    From the Public Utility Fund..................1,700,000

 

 

10100SB1814ham001- 78 -LRB101 09785 JWD 61498 a

1    From the Transportation Regulatory Fund.......2,650,000
2    From the Title III Social Security and
3     Employment Fund...............................3,700,000
4    From the Professions Indirect Cost Fund.......4,050,000
5    From the Underground Storage Tank Fund........550,000
6    From the Agricultural Premium Fund............750,000
7    From the State Pensions Fund..................200,000
8    From the Road Fund............................2,000,000
9    From the Illinois Health Facilities
10     Planning Fund.................................1,000,000
11    From the Savings and Residential Finance
12     Regulatory Fund...............................130,800
13    From the Appraisal Administration Fund........28,600
14    From the Pawnbroker Regulation Fund...........3,600
15    From the Auction Regulation
16     Administration Fund...........................35,800
17    From the Bank and Trust Company Fund..........634,800
18    From the Real Estate License
19     Administration Fund...........................313,600
20    (k) (Blank). In addition to any other transfers that may be
21provided for by law, as soon as may be practical after December
2220, 2001 (the effective date of Public Act 92-505), the State
23Comptroller shall direct and the State Treasurer shall transfer
24the sum of $2,000,000 from the General Revenue Fund to the
25Teachers Health Insurance Security Fund.
26    (k-1) (Blank). In addition to any other transfers that may

 

 

10100SB1814ham001- 79 -LRB101 09785 JWD 61498 a

1be provided for by law, on July 1, 2002, or as soon as may be
2practical thereafter, the State Comptroller shall direct and
3the State Treasurer shall transfer the sum of $2,000,000 from
4the General Revenue Fund to the Teachers Health Insurance
5Security Fund.
6    (k-2) (Blank). In addition to any other transfers that may
7be provided for by law, on July 1, 2003, or as soon as may be
8practical thereafter, the State Comptroller shall direct and
9the State Treasurer shall transfer the sum of $2,000,000 from
10the General Revenue Fund to the Teachers Health Insurance
11Security Fund.
12    (k-3) (Blank). On or after July 1, 2002 and no later than
13June 30, 2003, in addition to any other transfers that may be
14provided for by law, at the direction of and upon notification
15from the Governor, the State Comptroller shall direct and the
16State Treasurer shall transfer amounts not to exceed the
17following sums into the Statistical Services Revolving Fund:
18    Appraisal Administration Fund.................$150,000
19    General Revenue Fund..........................10,440,000
20    Savings and Residential Finance
21        Regulatory Fund...........................200,000
22    State Pensions Fund...........................100,000
23    Bank and Trust Company Fund...................100,000
24    Professions Indirect Cost Fund................3,400,000
25    Public Utility Fund...........................2,081,200
26    Real Estate License Administration Fund.......150,000

 

 

10100SB1814ham001- 80 -LRB101 09785 JWD 61498 a

1    Title III Social Security and
2        Employment Fund...........................1,000,000
3    Transportation Regulatory Fund................3,052,100
4    Underground Storage Tank Fund.................50,000
5    (l) (Blank). In addition to any other transfers that may be
6provided for by law, on July 1, 2002, or as soon as may be
7practical thereafter, the State Comptroller shall direct and
8the State Treasurer shall transfer the sum of $3,000,000 from
9the General Revenue Fund to the Presidential Library and Museum
10Operating Fund.
11    (m) (Blank). In addition to any other transfers that may be
12provided for by law, on July 1, 2002 and on January 8, 2004
13(the effective date of Public Act 93-648), or as soon
14thereafter as may be practical, the State Comptroller shall
15direct and the State Treasurer shall transfer the sum of
16$1,200,000 from the General Revenue Fund to the Violence
17Prevention Fund.
18    (n) (Blank). In addition to any other transfers that may be
19provided for by law, on July 1, 2003, or as soon thereafter as
20may be practical, the State Comptroller shall direct and the
21State Treasurer shall transfer the sum of $6,800,000 from the
22General Revenue Fund to the DHS Recoveries Trust Fund.
23    (o) (Blank). On or after July 1, 2003, and no later than
24June 30, 2004, in addition to any other transfers that may be
25provided for by law, at the direction of and upon notification
26from the Governor, the State Comptroller shall direct and the

 

 

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1State Treasurer shall transfer amounts not to exceed the
2following sums into the Vehicle Inspection Fund:
3    From the Underground Storage Tank Fund .......$35,000,000.
4    (p) (Blank). On or after July 1, 2003 and until May 1,
52004, in addition to any other transfers that may be provided
6for by law, at the direction of and upon notification from the
7Governor, the State Comptroller shall direct and the State
8Treasurer shall transfer amounts not exceeding a total of
9$80,000,000 from the General Revenue Fund to the Tobacco
10Settlement Recovery Fund. Any amounts so transferred shall be
11re-transferred from the Tobacco Settlement Recovery Fund to the
12General Revenue Fund at the direction of and upon notification
13from the Governor, but in any event on or before June 30, 2004.
14    (q) (Blank). In addition to any other transfers that may be
15provided for by law, on July 1, 2003, or as soon as may be
16practical thereafter, the State Comptroller shall direct and
17the State Treasurer shall transfer the sum of $5,000,000 from
18the General Revenue Fund to the Illinois Military Family Relief
19Fund.
20    (r) (Blank). In addition to any other transfers that may be
21provided for by law, on July 1, 2003, or as soon as may be
22practical thereafter, the State Comptroller shall direct and
23the State Treasurer shall transfer the sum of $1,922,000 from
24the General Revenue Fund to the Presidential Library and Museum
25Operating Fund.
26    (s) (Blank). In addition to any other transfers that may be

 

 

10100SB1814ham001- 82 -LRB101 09785 JWD 61498 a

1provided for by law, on or after July 1, 2003, the State
2Comptroller shall direct and the State Treasurer shall transfer
3the sum of $4,800,000 from the Statewide Economic Development
4Fund to the General Revenue Fund.
5    (t) (Blank). In addition to any other transfers that may be
6provided for by law, on or after July 1, 2003, the State
7Comptroller shall direct and the State Treasurer shall transfer
8the sum of $50,000,000 from the General Revenue Fund to the
9Budget Stabilization Fund.
10    (u) (Blank). On or after July 1, 2004 and until May 1,
112005, in addition to any other transfers that may be provided
12for by law, at the direction of and upon notification from the
13Governor, the State Comptroller shall direct and the State
14Treasurer shall transfer amounts not exceeding a total of
15$80,000,000 from the General Revenue Fund to the Tobacco
16Settlement Recovery Fund. Any amounts so transferred shall be
17retransferred by the State Comptroller and the State Treasurer
18from the Tobacco Settlement Recovery Fund to the General
19Revenue Fund at the direction of and upon notification from the
20Governor, but in any event on or before June 30, 2005.
21    (v) (Blank). In addition to any other transfers that may be
22provided for by law, on July 1, 2004, or as soon thereafter as
23may be practical, the State Comptroller shall direct and the
24State Treasurer shall transfer the sum of $1,200,000 from the
25General Revenue Fund to the Violence Prevention Fund.
26    (w) (Blank). In addition to any other transfers that may be

 

 

10100SB1814ham001- 83 -LRB101 09785 JWD 61498 a

1provided for by law, on July 1, 2004, or as soon thereafter as
2may be practical, the State Comptroller shall direct and the
3State Treasurer shall transfer the sum of $6,445,000 from the
4General Revenue Fund to the Presidential Library and Museum
5Operating Fund.
6    (x) (Blank). In addition to any other transfers that may be
7provided for by law, on January 15, 2005, or as soon thereafter
8as may be practical, the State Comptroller shall direct and the
9State Treasurer shall transfer to the General Revenue Fund the
10following sums:
11        From the State Crime Laboratory Fund, $200,000;
12        From the State Police Wireless Service Emergency Fund,
13    $200,000;
14        From the State Offender DNA Identification System
15    Fund, $800,000; and
16        From the State Police Whistleblower Reward and
17    Protection Fund, $500,000.
18    (y) (Blank). Notwithstanding any other provision of law to
19the contrary, in addition to any other transfers that may be
20provided for by law on June 30, 2005, or as soon as may be
21practical thereafter, the State Comptroller shall direct and
22the State Treasurer shall transfer the remaining balance from
23the designated funds into the General Revenue Fund and any
24future deposits that would otherwise be made into these funds
25must instead be made into the General Revenue Fund:
26        (1) the Keep Illinois Beautiful Fund;

 

 

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1        (2) the Metropolitan Fair and Exposition Authority
2    Reconstruction Fund;
3        (3) the New Technology Recovery Fund;
4        (4) the Illinois Rural Bond Bank Trust Fund;
5        (5) the ISBE School Bus Driver Permit Fund;
6        (6) the Solid Waste Management Revolving Loan Fund;
7        (7) the State Postsecondary Review Program Fund;
8        (8) the Tourism Attraction Development Matching Grant
9    Fund;
10        (9) the Patent and Copyright Fund;
11        (10) the Credit Enhancement Development Fund;
12        (11) the Community Mental Health and Developmental
13    Disabilities Services Provider Participation Fee Trust
14    Fund;
15        (12) the Nursing Home Grant Assistance Fund;
16        (13) the By-product Material Safety Fund;
17        (14) the Illinois Student Assistance Commission Higher
18    EdNet Fund;
19        (15) the DORS State Project Fund;
20        (16) the School Technology Revolving Fund;
21        (17) the Energy Assistance Contribution Fund;
22        (18) the Illinois Building Commission Revolving Fund;
23        (19) the Illinois Aquaculture Development Fund;
24        (20) the Homelessness Prevention Fund;
25        (21) the DCFS Refugee Assistance Fund;
26        (22) the Illinois Century Network Special Purposes

 

 

10100SB1814ham001- 85 -LRB101 09785 JWD 61498 a

1    Fund; and
2        (23) the Build Illinois Purposes Fund.
3    (z) (Blank). In addition to any other transfers that may be
4provided for by law, on July 1, 2005, or as soon as may be
5practical thereafter, the State Comptroller shall direct and
6the State Treasurer shall transfer the sum of $1,200,000 from
7the General Revenue Fund to the Violence Prevention Fund.
8    (aa) (Blank). In addition to any other transfers that may
9be provided for by law, on July 1, 2005, or as soon as may be
10practical thereafter, the State Comptroller shall direct and
11the State Treasurer shall transfer the sum of $9,000,000 from
12the General Revenue Fund to the Presidential Library and Museum
13Operating Fund.
14    (bb) (Blank). In addition to any other transfers that may
15be provided for by law, on July 1, 2005, or as soon as may be
16practical thereafter, the State Comptroller shall direct and
17the State Treasurer shall transfer the sum of $6,803,600 from
18the General Revenue Fund to the Securities Audit and
19Enforcement Fund.
20    (cc) (Blank). In addition to any other transfers that may
21be provided for by law, on or after July 1, 2005 and until May
221, 2006, at the direction of and upon notification from the
23Governor, the State Comptroller shall direct and the State
24Treasurer shall transfer amounts not exceeding a total of
25$80,000,000 from the General Revenue Fund to the Tobacco
26Settlement Recovery Fund. Any amounts so transferred shall be

 

 

10100SB1814ham001- 86 -LRB101 09785 JWD 61498 a

1re-transferred by the State Comptroller and the State Treasurer
2from the Tobacco Settlement Recovery Fund to the General
3Revenue Fund at the direction of and upon notification from the
4Governor, but in any event on or before June 30, 2006.
5    (dd) (Blank). In addition to any other transfers that may
6be provided for by law, on April 1, 2005, or as soon thereafter
7as may be practical, at the direction of the Director of Public
8Aid (now Director of Healthcare and Family Services), the State
9Comptroller shall direct and the State Treasurer shall transfer
10from the Public Aid Recoveries Trust Fund amounts not to exceed
11$14,000,000 to the Community Mental Health Medicaid Trust Fund.
12    (ee) (Blank). Notwithstanding any other provision of law,
13on July 1, 2006, or as soon thereafter as practical, the State
14Comptroller shall direct and the State Treasurer shall transfer
15the remaining balance from the Illinois Civic Center Bond Fund
16to the Illinois Civic Center Bond Retirement and Interest Fund.
17    (ff) (Blank). In addition to any other transfers that may
18be provided for by law, on and after July 1, 2006 and until
19June 30, 2007, at the direction of and upon notification from
20the Director of the Governor's Office of Management and Budget,
21the State Comptroller shall direct and the State Treasurer
22shall transfer amounts not exceeding a total of $1,900,000 from
23the General Revenue Fund to the Illinois Capital Revolving Loan
24Fund.
25    (gg) (Blank). In addition to any other transfers that may
26be provided for by law, on and after July 1, 2006 and until May

 

 

10100SB1814ham001- 87 -LRB101 09785 JWD 61498 a

11, 2007, at the direction of and upon notification from the
2Governor, the State Comptroller shall direct and the State
3Treasurer shall transfer amounts not exceeding a total of
4$80,000,000 from the General Revenue Fund to the Tobacco
5Settlement Recovery Fund. Any amounts so transferred shall be
6retransferred by the State Comptroller and the State Treasurer
7from the Tobacco Settlement Recovery Fund to the General
8Revenue Fund at the direction of and upon notification from the
9Governor, but in any event on or before June 30, 2007.
10    (hh) (Blank). In addition to any other transfers that may
11be provided for by law, on and after July 1, 2006 and until
12June 30, 2007, at the direction of and upon notification from
13the Governor, the State Comptroller shall direct and the State
14Treasurer shall transfer amounts from the Illinois Affordable
15Housing Trust Fund to the designated funds not exceeding the
16following amounts:
17    DCFS Children's Services Fund..................$2,200,000
18    Department of Corrections Reimbursement
19        and Education Fund.........................$1,500,000
20    Supplemental Low-Income Energy
21        Assistance Fund...............................$75,000
22    (ii) (Blank). In addition to any other transfers that may
23be provided for by law, on or before August 31, 2006, the
24Governor and the State Comptroller may agree to transfer the
25surplus cash balance from the General Revenue Fund to the
26Budget Stabilization Fund and the Pension Stabilization Fund in

 

 

10100SB1814ham001- 88 -LRB101 09785 JWD 61498 a

1equal proportions. The determination of the amount of the
2surplus cash balance shall be made by the Governor, with the
3concurrence of the State Comptroller, after taking into account
4the June 30, 2006 balances in the general funds and the actual
5or estimated spending from the general funds during the lapse
6period. Notwithstanding the foregoing, the maximum amount that
7may be transferred under this subsection (ii) is $50,000,000.
8    (jj) (Blank). In addition to any other transfers that may
9be provided for by law, on July 1, 2006, or as soon thereafter
10as practical, the State Comptroller shall direct and the State
11Treasurer shall transfer the sum of $8,250,000 from the General
12Revenue Fund to the Presidential Library and Museum Operating
13Fund.
14    (kk) (Blank). In addition to any other transfers that may
15be provided for by law, on July 1, 2006, or as soon thereafter
16as practical, the State Comptroller shall direct and the State
17Treasurer shall transfer the sum of $1,400,000 from the General
18Revenue Fund to the Violence Prevention Fund.
19    (ll) (Blank). In addition to any other transfers that may
20be provided for by law, on the first day of each calendar
21quarter of the fiscal year beginning July 1, 2006, or as soon
22thereafter as practical, the State Comptroller shall direct and
23the State Treasurer shall transfer from the General Revenue
24Fund amounts equal to one-fourth of $20,000,000 to the
25Renewable Energy Resources Trust Fund.
26    (mm) (Blank). In addition to any other transfers that may

 

 

10100SB1814ham001- 89 -LRB101 09785 JWD 61498 a

1be provided for by law, on July 1, 2006, or as soon thereafter
2as practical, the State Comptroller shall direct and the State
3Treasurer shall transfer the sum of $1,320,000 from the General
4Revenue Fund to the I-FLY Fund.
5    (nn) (Blank). In addition to any other transfers that may
6be provided for by law, on July 1, 2006, or as soon thereafter
7as practical, the State Comptroller shall direct and the State
8Treasurer shall transfer the sum of $3,000,000 from the General
9Revenue Fund to the African-American HIV/AIDS Response Fund.
10    (oo) (Blank). In addition to any other transfers that may
11be provided for by law, on and after July 1, 2006 and until
12June 30, 2007, at the direction of and upon notification from
13the Governor, the State Comptroller shall direct and the State
14Treasurer shall transfer amounts identified as net receipts
15from the sale of all or part of the Illinois Student Assistance
16Commission loan portfolio from the Student Loan Operating Fund
17to the General Revenue Fund. The maximum amount that may be
18transferred pursuant to this Section is $38,800,000. In
19addition, no transfer may be made pursuant to this Section that
20would have the effect of reducing the available balance in the
21Student Loan Operating Fund to an amount less than the amount
22remaining unexpended and unreserved from the total
23appropriations from the Fund estimated to be expended for the
24fiscal year. The State Treasurer and Comptroller shall transfer
25the amounts designated under this Section as soon as may be
26practical after receiving the direction to transfer from the

 

 

10100SB1814ham001- 90 -LRB101 09785 JWD 61498 a

1Governor.
2    (pp) (Blank). In addition to any other transfers that may
3be provided for by law, on July 1, 2006, or as soon thereafter
4as practical, the State Comptroller shall direct and the State
5Treasurer shall transfer the sum of $2,000,000 from the General
6Revenue Fund to the Illinois Veterans Assistance Fund.
7    (qq) (Blank). In addition to any other transfers that may
8be provided for by law, on and after July 1, 2007 and until May
91, 2008, at the direction of and upon notification from the
10Governor, the State Comptroller shall direct and the State
11Treasurer shall transfer amounts not exceeding a total of
12$80,000,000 from the General Revenue Fund to the Tobacco
13Settlement Recovery Fund. Any amounts so transferred shall be
14retransferred by the State Comptroller and the State Treasurer
15from the Tobacco Settlement Recovery Fund to the General
16Revenue Fund at the direction of and upon notification from the
17Governor, but in any event on or before June 30, 2008.
18    (rr) (Blank). In addition to any other transfers that may
19be provided for by law, on and after July 1, 2007 and until
20June 30, 2008, at the direction of and upon notification from
21the Governor, the State Comptroller shall direct and the State
22Treasurer shall transfer amounts from the Illinois Affordable
23Housing Trust Fund to the designated funds not exceeding the
24following amounts:
25    DCFS Children's Services Fund..................$2,200,000
26    Department of Corrections Reimbursement

 

 

10100SB1814ham001- 91 -LRB101 09785 JWD 61498 a

1        and Education Fund.........................$1,500,000
2    Supplemental Low-Income Energy
3        Assistance Fund...............................$75,000
4    (ss) (Blank). In addition to any other transfers that may
5be provided for by law, on July 1, 2007, or as soon thereafter
6as practical, the State Comptroller shall direct and the State
7Treasurer shall transfer the sum of $8,250,000 from the General
8Revenue Fund to the Presidential Library and Museum Operating
9Fund.
10    (tt) (Blank). In addition to any other transfers that may
11be provided for by law, on July 1, 2007, or as soon thereafter
12as practical, the State Comptroller shall direct and the State
13Treasurer shall transfer the sum of $1,400,000 from the General
14Revenue Fund to the Violence Prevention Fund.
15    (uu) (Blank). In addition to any other transfers that may
16be provided for by law, on July 1, 2007, or as soon thereafter
17as practical, the State Comptroller shall direct and the State
18Treasurer shall transfer the sum of $1,320,000 from the General
19Revenue Fund to the I-FLY Fund.
20    (vv) (Blank). In addition to any other transfers that may
21be provided for by law, on July 1, 2007, or as soon thereafter
22as practical, the State Comptroller shall direct and the State
23Treasurer shall transfer the sum of $3,000,000 from the General
24Revenue Fund to the African-American HIV/AIDS Response Fund.
25    (ww) (Blank). In addition to any other transfers that may
26be provided for by law, on July 1, 2007, or as soon thereafter

 

 

10100SB1814ham001- 92 -LRB101 09785 JWD 61498 a

1as practical, the State Comptroller shall direct and the State
2Treasurer shall transfer the sum of $3,500,000 from the General
3Revenue Fund to the Predatory Lending Database Program Fund.
4    (xx) (Blank). In addition to any other transfers that may
5be provided for by law, on July 1, 2007, or as soon thereafter
6as practical, the State Comptroller shall direct and the State
7Treasurer shall transfer the sum of $5,000,000 from the General
8Revenue Fund to the Digital Divide Elimination Fund.
9    (yy) (Blank). In addition to any other transfers that may
10be provided for by law, on July 1, 2007, or as soon thereafter
11as practical, the State Comptroller shall direct and the State
12Treasurer shall transfer the sum of $4,000,000 from the General
13Revenue Fund to the Digital Divide Elimination Infrastructure
14Fund.
15    (zz) (Blank). In addition to any other transfers that may
16be provided for by law, on July 1, 2008, or as soon thereafter
17as practical, the State Comptroller shall direct and the State
18Treasurer shall transfer the sum of $5,000,000 from the General
19Revenue Fund to the Digital Divide Elimination Fund.
20    (aaa) (Blank). In addition to any other transfers that may
21be provided for by law, on and after July 1, 2008 and until May
221, 2009, at the direction of and upon notification from the
23Governor, the State Comptroller shall direct and the State
24Treasurer shall transfer amounts not exceeding a total of
25$80,000,000 from the General Revenue Fund to the Tobacco
26Settlement Recovery Fund. Any amounts so transferred shall be

 

 

10100SB1814ham001- 93 -LRB101 09785 JWD 61498 a

1retransferred by the State Comptroller and the State Treasurer
2from the Tobacco Settlement Recovery Fund to the General
3Revenue Fund at the direction of and upon notification from the
4Governor, but in any event on or before June 30, 2009.
5    (bbb) (Blank). In addition to any other transfers that may
6be provided for by law, on and after July 1, 2008 and until
7June 30, 2009, at the direction of and upon notification from
8the Governor, the State Comptroller shall direct and the State
9Treasurer shall transfer amounts from the Illinois Affordable
10Housing Trust Fund to the designated funds not exceeding the
11following amounts:
12        DCFS Children's Services Fund..............$2,200,000
13        Department of Corrections Reimbursement
14        and Education Fund.........................$1,500,000
15        Supplemental Low-Income Energy
16        Assistance Fund...............................$75,000
17    (ccc) (Blank). In addition to any other transfers that may
18be provided for by law, on July 1, 2008, or as soon thereafter
19as practical, the State Comptroller shall direct and the State
20Treasurer shall transfer the sum of $7,450,000 from the General
21Revenue Fund to the Presidential Library and Museum Operating
22Fund.
23    (ddd) (Blank). In addition to any other transfers that may
24be provided for by law, on July 1, 2008, or as soon thereafter
25as practical, the State Comptroller shall direct and the State
26Treasurer shall transfer the sum of $1,400,000 from the General

 

 

10100SB1814ham001- 94 -LRB101 09785 JWD 61498 a

1Revenue Fund to the Violence Prevention Fund.
2    (eee) (Blank). In addition to any other transfers that may
3be provided for by law, on July 1, 2009, or as soon thereafter
4as practical, the State Comptroller shall direct and the State
5Treasurer shall transfer the sum of $5,000,000 from the General
6Revenue Fund to the Digital Divide Elimination Fund.
7    (fff) (Blank). In addition to any other transfers that may
8be provided for by law, on and after July 1, 2009 and until May
91, 2010, at the direction of and upon notification from the
10Governor, the State Comptroller shall direct and the State
11Treasurer shall transfer amounts not exceeding a total of
12$80,000,000 from the General Revenue Fund to the Tobacco
13Settlement Recovery Fund. Any amounts so transferred shall be
14retransferred by the State Comptroller and the State Treasurer
15from the Tobacco Settlement Recovery Fund to the General
16Revenue Fund at the direction of and upon notification from the
17Governor, but in any event on or before June 30, 2010.
18    (ggg) (Blank). In addition to any other transfers that may
19be provided for by law, on July 1, 2009, or as soon thereafter
20as practical, the State Comptroller shall direct and the State
21Treasurer shall transfer the sum of $7,450,000 from the General
22Revenue Fund to the Presidential Library and Museum Operating
23Fund.
24    (hhh) (Blank). In addition to any other transfers that may
25be provided for by law, on July 1, 2009, or as soon thereafter
26as practical, the State Comptroller shall direct and the State

 

 

10100SB1814ham001- 95 -LRB101 09785 JWD 61498 a

1Treasurer shall transfer the sum of $1,400,000 from the General
2Revenue Fund to the Violence Prevention Fund.
3    (iii) (Blank). In addition to any other transfers that may
4be provided for by law, on July 1, 2009, or as soon thereafter
5as practical, the State Comptroller shall direct and the State
6Treasurer shall transfer the sum of $100,000 from the General
7Revenue Fund to the Heartsaver AED Fund.
8    (jjj) (Blank). In addition to any other transfers that may
9be provided for by law, on and after July 1, 2009 and until
10June 30, 2010, at the direction of and upon notification from
11the Governor, the State Comptroller shall direct and the State
12Treasurer shall transfer amounts not exceeding a total of
13$17,000,000 from the General Revenue Fund to the DCFS
14Children's Services Fund.
15    (lll) (Blank). In addition to any other transfers that may
16be provided for by law, on July 1, 2009, or as soon thereafter
17as practical, the State Comptroller shall direct and the State
18Treasurer shall transfer the sum of $5,000,000 from the General
19Revenue Fund to the Communications Revolving Fund.
20    (mmm) (Blank). In addition to any other transfers that may
21be provided for by law, on July 1, 2009, or as soon thereafter
22as practical, the State Comptroller shall direct and the State
23Treasurer shall transfer the sum of $9,700,000 from the General
24Revenue Fund to the Senior Citizens Real Estate Deferred Tax
25Revolving Fund.
26    (nnn) (Blank). In addition to any other transfers that may

 

 

10100SB1814ham001- 96 -LRB101 09785 JWD 61498 a

1be provided for by law, on July 1, 2009, or as soon thereafter
2as practical, the State Comptroller shall direct and the State
3Treasurer shall transfer the sum of $565,000 from the FY09
4Budget Relief Fund to the Horse Racing Fund.
5    (ooo) (Blank). In addition to any other transfers that may
6be provided by law, on July 1, 2009, or as soon thereafter as
7practical, the State Comptroller shall direct and the State
8Treasurer shall transfer the sum of $600,000 from the General
9Revenue Fund to the Temporary Relocation Expenses Revolving
10Fund.
11    (ppp) (Blank). In addition to any other transfers that may
12be provided for by law, on July 1, 2010, or as soon thereafter
13as practical, the State Comptroller shall direct and the State
14Treasurer shall transfer the sum of $5,000,000 from the General
15Revenue Fund to the Digital Divide Elimination Fund.
16    (qqq) (Blank). In addition to any other transfers that may
17be provided for by law, on and after July 1, 2010 and until May
181, 2011, at the direction of and upon notification from the
19Governor, the State Comptroller shall direct and the State
20Treasurer shall transfer amounts not exceeding a total of
21$80,000,000 from the General Revenue Fund to the Tobacco
22Settlement Recovery Fund. Any amounts so transferred shall be
23retransferred by the State Comptroller and the State Treasurer
24from the Tobacco Settlement Recovery Fund to the General
25Revenue Fund at the direction of and upon notification from the
26Governor, but in any event on or before June 30, 2011.

 

 

10100SB1814ham001- 97 -LRB101 09785 JWD 61498 a

1    (rrr) (Blank). In addition to any other transfers that may
2be provided for by law, on July 1, 2010, or as soon thereafter
3as practical, the State Comptroller shall direct and the State
4Treasurer shall transfer the sum of $6,675,000 from the General
5Revenue Fund to the Presidential Library and Museum Operating
6Fund.
7    (sss) (Blank). In addition to any other transfers that may
8be provided for by law, on July 1, 2010, or as soon thereafter
9as practical, the State Comptroller shall direct and the State
10Treasurer shall transfer the sum of $1,400,000 from the General
11Revenue Fund to the Violence Prevention Fund.
12    (ttt) (Blank). In addition to any other transfers that may
13be provided for by law, on July 1, 2010, or as soon thereafter
14as practical, the State Comptroller shall direct and the State
15Treasurer shall transfer the sum of $100,000 from the General
16Revenue Fund to the Heartsaver AED Fund.
17    (uuu) (Blank). In addition to any other transfers that may
18be provided for by law, on July 1, 2010, or as soon thereafter
19as practical, the State Comptroller shall direct and the State
20Treasurer shall transfer the sum of $5,000,000 from the General
21Revenue Fund to the Communications Revolving Fund.
22    (vvv) (Blank). In addition to any other transfers that may
23be provided for by law, on July 1, 2010, or as soon thereafter
24as practical, the State Comptroller shall direct and the State
25Treasurer shall transfer the sum of $3,000,000 from the General
26Revenue Fund to the Illinois Capital Revolving Loan Fund.

 

 

10100SB1814ham001- 98 -LRB101 09785 JWD 61498 a

1    (www) (Blank). In addition to any other transfers that may
2be provided for by law, on July 1, 2010, or as soon thereafter
3as practical, the State Comptroller shall direct and the State
4Treasurer shall transfer the sum of $17,000,000 from the
5General Revenue Fund to the DCFS Children's Services Fund.
6    (xxx) (Blank). In addition to any other transfers that may
7be provided for by law, on July 1, 2010, or as soon thereafter
8as practical, the State Comptroller shall direct and the State
9Treasurer shall transfer the sum of $2,000,000 from the Digital
10Divide Elimination Infrastructure Fund, of which $1,000,000
11shall go to the Workforce, Technology, and Economic Development
12Fund and $1,000,000 to the Public Utility Fund.
13    (yyy) (Blank). In addition to any other transfers that may
14be provided for by law, on and after July 1, 2011 and until May
151, 2012, at the direction of and upon notification from the
16Governor, the State Comptroller shall direct and the State
17Treasurer shall transfer amounts not exceeding a total of
18$80,000,000 from the General Revenue Fund to the Tobacco
19Settlement Recovery Fund. Any amounts so transferred shall be
20retransferred by the State Comptroller and the State Treasurer
21from the Tobacco Settlement Recovery Fund to the General
22Revenue Fund at the direction of and upon notification from the
23Governor, but in any event on or before June 30, 2012.
24    (zzz) (Blank). In addition to any other transfers that may
25be provided for by law, on July 1, 2011, or as soon thereafter
26as practical, the State Comptroller shall direct and the State

 

 

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1Treasurer shall transfer the sum of $1,000,000 from the General
2Revenue Fund to the Illinois Veterans Assistance Fund.
3    (aaaa) (Blank). In addition to any other transfers that may
4be provided for by law, on July 1, 2011, or as soon thereafter
5as practical, the State Comptroller shall direct and the State
6Treasurer shall transfer the sum of $8,000,000 from the General
7Revenue Fund to the Presidential Library and Museum Operating
8Fund.
9    (bbbb) (Blank). In addition to any other transfers that may
10be provided for by law, on July 1, 2011, or as soon thereafter
11as practical, the State Comptroller shall direct and the State
12Treasurer shall transfer the sum of $1,400,000 from the General
13Revenue Fund to the Violence Prevention Fund.
14    (cccc) (Blank). In addition to any other transfers that may
15be provided for by law, on July 1, 2011, or as soon thereafter
16as practical, the State Comptroller shall direct and the State
17Treasurer shall transfer the sum of $14,100,000 from the
18General Revenue Fund to the State Garage Revolving Fund.
19    (dddd) (Blank). In addition to any other transfers that may
20be provided for by law, on July 1, 2011, or as soon thereafter
21as practical, the State Comptroller shall direct and the State
22Treasurer shall transfer the sum of $4,000,000 from the General
23Revenue Fund to the Digital Divide Elimination Fund.
24    (eeee) (Blank). In addition to any other transfers that may
25be provided for by law, on July 1, 2011, or as soon thereafter
26as practical, the State Comptroller shall direct and the State

 

 

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1Treasurer shall transfer the sum of $500,000 from the General
2Revenue Fund to the Senior Citizens Real Estate Deferred Tax
3Revolving Fund.
4(Source: P.A. 99-933, eff. 1-27-17; 100-23, eff. 7-6-17;
5100-201, eff. 8-18-17; 100-863, eff. 8-14-18.)
 
6    (30 ILCS 105/8g-1)
7    Sec. 8g-1. Fund transfers.
8    (a) (Blank).
9    (b) (Blank).
10    (c) (Blank).
11    (d) (Blank).
12    (e) (Blank).
13    (f) (Blank).
14    (g) (Blank).
15    (h) (Blank).
16    (i) (Blank).
17    (j) (Blank).
18    (k) (Blank). In addition to any other transfers that may be
19provided for by law, on July 1, 2017, or as soon thereafter as
20practical, the State Comptroller shall direct and the State
21Treasurer shall transfer the sum of $500,000 from the General
22Revenue Fund to the Grant Accountability and Transparency Fund.
23    (l) (Blank). In addition to any other transfers that may be
24provided for by law, on July 1, 2018, or as soon thereafter as
25practical, the State Comptroller shall direct and the State

 

 

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1Treasurer shall transfer the sum of $800,000 from the General
2Revenue Fund to the Grant Accountability and Transparency Fund.
3    (m) (Blank). In addition to any other transfers that may be
4provided for by law, on July 1, 2018, or as soon thereafter as
5practical, the State Comptroller shall direct and the State
6Treasurer shall transfer the sum of $650,000 from the Capital
7Development Board Contributory Trust Fund to the Facility
8Management Revolving Fund.
9    (m) In addition to any other transfers that may be provided
10for by law, on July 1, 2018, or as soon thereafter as
11practical, the State Comptroller shall direct and the State
12Treasurer shall transfer the sum of $2,750,000 from the Capital
13Development Board Contributory Trust Fund to the U.S.
14Environmental Protection Fund.
15    (n) In addition to any other transfers that may be provided
16for by law, on July 1, 2019, or as soon thereafter as
17practical, the State Comptroller shall direct and the State
18Treasurer shall transfer the sum of $800,000 from the General
19Revenue Fund to the Grant Accountability and Transparency Fund.
20    (o) In addition to any other transfers that may be provided
21for by law, on July 1, 2019, or as soon thereafter as
22practical, the State Comptroller shall direct and the State
23Treasurer shall transfer the sum of $60,000,000 from the
24Tourism Promotion Fund to the General Revenue Fund.
25    (p) In addition to any other transfers that may be provided
26for by law, on July 1, 2019, or as soon thereafter as

 

 

10100SB1814ham001- 102 -LRB101 09785 JWD 61498 a

1practical, the State Comptroller shall direct and the State
2Treasurer shall transfer amounts from the State Police
3Whistleblower Reward and Protection Fund to the designated fund
4not exceeding the following amount:
5    Firearm Dealer License Certification Fund......$5,000,000
6    (q) In addition to any other transfers that may be provided
7for by law, on July 1, 2019, or as soon thereafter as
8practical, the State Comptroller shall direct and the State
9Treasurer shall transfer the sum of $500,000 from the General
10Revenue Fund to the Governor's Administrative Fund.
11(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
12    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
13    Sec. 13.2. Transfers among line item appropriations.
14    (a) Transfers among line item appropriations from the same
15treasury fund for the objects specified in this Section may be
16made in the manner provided in this Section when the balance
17remaining in one or more such line item appropriations is
18insufficient for the purpose for which the appropriation was
19made.
20    (a-1) No transfers may be made from one agency to another
21agency, nor may transfers be made from one institution of
22higher education to another institution of higher education
23except as provided by subsection (a-4).
24    (a-2) Except as otherwise provided in this Section,
25transfers may be made only among the objects of expenditure

 

 

10100SB1814ham001- 103 -LRB101 09785 JWD 61498 a

1enumerated in this Section, except that no funds may be
2transferred from any appropriation for personal services, from
3any appropriation for State contributions to the State
4Employees' Retirement System, from any separate appropriation
5for employee retirement contributions paid by the employer, nor
6from any appropriation for State contribution for employee
7group insurance. During State fiscal year 2005, an agency may
8transfer amounts among its appropriations within the same
9treasury fund for personal services, employee retirement
10contributions paid by employer, and State Contributions to
11retirement systems; notwithstanding and in addition to the
12transfers authorized in subsection (c) of this Section, the
13fiscal year 2005 transfers authorized in this sentence may be
14made in an amount not to exceed 2% of the aggregate amount
15appropriated to an agency within the same treasury fund. During
16State fiscal year 2007, the Departments of Children and Family
17Services, Corrections, Human Services, and Juvenile Justice
18may transfer amounts among their respective appropriations
19within the same treasury fund for personal services, employee
20retirement contributions paid by employer, and State
21contributions to retirement systems. During State fiscal year
222010, the Department of Transportation may transfer amounts
23among their respective appropriations within the same treasury
24fund for personal services, employee retirement contributions
25paid by employer, and State contributions to retirement
26systems. During State fiscal years 2010 and 2014 only, an

 

 

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1agency may transfer amounts among its respective
2appropriations within the same treasury fund for personal
3services, employee retirement contributions paid by employer,
4and State contributions to retirement systems.
5Notwithstanding, and in addition to, the transfers authorized
6in subsection (c) of this Section, these transfers may be made
7in an amount not to exceed 2% of the aggregate amount
8appropriated to an agency within the same treasury fund.
9    (a-2.5) (Blank). During State fiscal year 2015 only, the
10State's Attorneys Appellate Prosecutor may transfer amounts
11among its respective appropriations contained in operational
12line items within the same treasury fund. Notwithstanding, and
13in addition to, the transfers authorized in subsection (c) of
14this Section, these transfers may be made in an amount not to
15exceed 4% of the aggregate amount appropriated to the State's
16Attorneys Appellate Prosecutor within the same treasury fund.
17    (a-3) Further, if an agency receives a separate
18appropriation for employee retirement contributions paid by
19the employer, any transfer by that agency into an appropriation
20for personal services must be accompanied by a corresponding
21transfer into the appropriation for employee retirement
22contributions paid by the employer, in an amount sufficient to
23meet the employer share of the employee contributions required
24to be remitted to the retirement system.
25    (a-4) Long-Term Care Rebalancing. The Governor may
26designate amounts set aside for institutional services

 

 

10100SB1814ham001- 105 -LRB101 09785 JWD 61498 a

1appropriated from the General Revenue Fund or any other State
2fund that receives monies for long-term care services to be
3transferred to all State agencies responsible for the
4administration of community-based long-term care programs,
5including, but not limited to, community-based long-term care
6programs administered by the Department of Healthcare and
7Family Services, the Department of Human Services, and the
8Department on Aging, provided that the Director of Healthcare
9and Family Services first certifies that the amounts being
10transferred are necessary for the purpose of assisting persons
11in or at risk of being in institutional care to transition to
12community-based settings, including the financial data needed
13to prove the need for the transfer of funds. The total amounts
14transferred shall not exceed 4% in total of the amounts
15appropriated from the General Revenue Fund or any other State
16fund that receives monies for long-term care services for each
17fiscal year. A notice of the fund transfer must be made to the
18General Assembly and posted at a minimum on the Department of
19Healthcare and Family Services website, the Governor's Office
20of Management and Budget website, and any other website the
21Governor sees fit. These postings shall serve as notice to the
22General Assembly of the amounts to be transferred. Notice shall
23be given at least 30 days prior to transfer.
24    (b) In addition to the general transfer authority provided
25under subsection (c), the following agencies have the specific
26transfer authority granted in this subsection:

 

 

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1    The Department of Healthcare and Family Services is
2authorized to make transfers representing savings attributable
3to not increasing grants due to the births of additional
4children from line items for payments of cash grants to line
5items for payments for employment and social services for the
6purposes outlined in subsection (f) of Section 4-2 of the
7Illinois Public Aid Code.
8    The Department of Children and Family Services is
9authorized to make transfers not exceeding 2% of the aggregate
10amount appropriated to it within the same treasury fund for the
11following line items among these same line items: Foster Home
12and Specialized Foster Care and Prevention, Institutions and
13Group Homes and Prevention, and Purchase of Adoption and
14Guardianship Services.
15    The Department on Aging is authorized to make transfers not
16exceeding 2% of the aggregate amount appropriated to it within
17the same treasury fund for the following Community Care Program
18line items among these same line items: purchase of services
19covered by the Community Care Program and Comprehensive Case
20Coordination.
21    The State Treasurer is authorized to make transfers among
22line item appropriations from the Capital Litigation Trust
23Fund, with respect to costs incurred in fiscal years 2002 and
242003 only, when the balance remaining in one or more such line
25item appropriations is insufficient for the purpose for which
26the appropriation was made, provided that no such transfer may

 

 

10100SB1814ham001- 107 -LRB101 09785 JWD 61498 a

1be made unless the amount transferred is no longer required for
2the purpose for which that appropriation was made.
3    The State Board of Education is authorized to make
4transfers from line item appropriations within the same
5treasury fund for General State Aid, General State Aid - Hold
6Harmless, and Evidence-Based Funding, provided that no such
7transfer may be made unless the amount transferred is no longer
8required for the purpose for which that appropriation was made,
9to the line item appropriation for Transitional Assistance when
10the balance remaining in such line item appropriation is
11insufficient for the purpose for which the appropriation was
12made.
13    The State Board of Education is authorized to make
14transfers between the following line item appropriations
15within the same treasury fund: Disabled Student
16Services/Materials (Section 14-13.01 of the School Code),
17Disabled Student Transportation Reimbursement (Section
1814-13.01 of the School Code), Disabled Student Tuition -
19Private Tuition (Section 14-7.02 of the School Code),
20Extraordinary Special Education (Section 14-7.02b of the
21School Code), Reimbursement for Free Lunch/Breakfast Program,
22Summer School Payments (Section 18-4.3 of the School Code), and
23Transportation - Regular/Vocational Reimbursement (Section
2429-5 of the School Code). Such transfers shall be made only
25when the balance remaining in one or more such line item
26appropriations is insufficient for the purpose for which the

 

 

10100SB1814ham001- 108 -LRB101 09785 JWD 61498 a

1appropriation was made and provided that no such transfer may
2be made unless the amount transferred is no longer required for
3the purpose for which that appropriation was made.
4    The Department of Healthcare and Family Services is
5authorized to make transfers not exceeding 4% of the aggregate
6amount appropriated to it, within the same treasury fund, among
7the various line items appropriated for Medical Assistance.
8    (c) The sum of such transfers for an agency in a fiscal
9year shall not exceed 2% of the aggregate amount appropriated
10to it within the same treasury fund for the following objects:
11Personal Services; Extra Help; Student and Inmate
12Compensation; State Contributions to Retirement Systems; State
13Contributions to Social Security; State Contribution for
14Employee Group Insurance; Contractual Services; Travel;
15Commodities; Printing; Equipment; Electronic Data Processing;
16Operation of Automotive Equipment; Telecommunications
17Services; Travel and Allowance for Committed, Paroled and
18Discharged Prisoners; Library Books; Federal Matching Grants
19for Student Loans; Refunds; Workers' Compensation,
20Occupational Disease, and Tort Claims; Late Interest Penalties
21under the State Prompt Payment Act and Sections 368a and 370a
22of the Illinois Insurance Code; and, in appropriations to
23institutions of higher education, Awards and Grants.
24Notwithstanding the above, any amounts appropriated for
25payment of workers' compensation claims to an agency to which
26the authority to evaluate, administer and pay such claims has

 

 

10100SB1814ham001- 109 -LRB101 09785 JWD 61498 a

1been delegated by the Department of Central Management Services
2may be transferred to any other expenditure object where such
3amounts exceed the amount necessary for the payment of such
4claims.
5    (c-1) (Blank). Special provisions for State fiscal year
62003. Notwithstanding any other provision of this Section to
7the contrary, for State fiscal year 2003 only, transfers among
8line item appropriations to an agency from the same treasury
9fund may be made provided that the sum of such transfers for an
10agency in State fiscal year 2003 shall not exceed 3% of the
11aggregate amount appropriated to that State agency for State
12fiscal year 2003 for the following objects: personal services,
13except that no transfer may be approved which reduces the
14aggregate appropriations for personal services within an
15agency; extra help; student and inmate compensation; State
16contributions to retirement systems; State contributions to
17social security; State contributions for employee group
18insurance; contractual services; travel; commodities;
19printing; equipment; electronic data processing; operation of
20automotive equipment; telecommunications services; travel and
21allowance for committed, paroled, and discharged prisoners;
22library books; federal matching grants for student loans;
23refunds; workers' compensation, occupational disease, and tort
24claims; and, in appropriations to institutions of higher
25education, awards and grants.
26    (c-2) (Blank). Special provisions for State fiscal year

 

 

10100SB1814ham001- 110 -LRB101 09785 JWD 61498 a

12005. Notwithstanding subsections (a), (a-2), and (c), for
2State fiscal year 2005 only, transfers may be made among any
3line item appropriations from the same or any other treasury
4fund for any objects or purposes, without limitation, when the
5balance remaining in one or more such line item appropriations
6is insufficient for the purpose for which the appropriation was
7made, provided that the sum of those transfers by a State
8agency shall not exceed 4% of the aggregate amount appropriated
9to that State agency for fiscal year 2005.
10    (c-3) (Blank). Special provisions for State fiscal year
112015. Notwithstanding any other provision of this Section, for
12State fiscal year 2015, transfers among line item
13appropriations to a State agency from the same State treasury
14fund may be made for operational or lump sum expenses only,
15provided that the sum of such transfers for a State agency in
16State fiscal year 2015 shall not exceed 4% of the aggregate
17amount appropriated to that State agency for operational or
18lump sum expenses for State fiscal year 2015. For the purpose
19of this subsection, "operational or lump sum expenses" includes
20the following objects: personal services; extra help; student
21and inmate compensation; State contributions to retirement
22systems; State contributions to social security; State
23contributions for employee group insurance; contractual
24services; travel; commodities; printing; equipment; electronic
25data processing; operation of automotive equipment;
26telecommunications services; travel and allowance for

 

 

10100SB1814ham001- 111 -LRB101 09785 JWD 61498 a

1committed, paroled, and discharged prisoners; library books;
2federal matching grants for student loans; refunds; workers'
3compensation, occupational disease, and tort claims; lump sum
4and other purposes; and lump sum operations. For the purpose of
5this subsection (c-3), "State agency" does not include the
6Attorney General, the Secretary of State, the Comptroller, the
7Treasurer, or the legislative or judicial branches.
8    (c-4) (Blank). Special provisions for State fiscal year
92018. Notwithstanding any other provision of this Section, for
10State fiscal year 2018, transfers among line item
11appropriations to a State agency from the same State treasury
12fund may be made for operational or lump sum expenses only,
13provided that the sum of such transfers for a State agency in
14State fiscal year 2018 shall not exceed 4% of the aggregate
15amount appropriated to that State agency for operational or
16lump sum expenses for State fiscal year 2018. For the purpose
17of this subsection (c-4), "operational or lump sum expenses"
18includes the following objects: personal services; extra help;
19student and inmate compensation; State contributions to
20retirement systems; State contributions to social security;
21State contributions for employee group insurance; contractual
22services; travel; commodities; printing; equipment; electronic
23data processing; operation of automotive equipment;
24telecommunications services; travel and allowance for
25committed, paroled, and discharged prisoners; library books;
26federal matching grants for student loans; refunds; workers'

 

 

10100SB1814ham001- 112 -LRB101 09785 JWD 61498 a

1compensation, occupational disease, and tort claims; lump sum
2and other purposes; and lump sum operations. For the purpose of
3this subsection (c-4), "State agency" does not include the
4Attorney General, the Secretary of State, the Comptroller, the
5Treasurer, or the legislative or judicial branches.
6    (c-5) Special provisions for State fiscal year 2019.
7Notwithstanding any other provision of this Section, for State
8fiscal year 2019, transfers among line item appropriations to a
9State agency from the same State treasury fund may be made for
10operational or lump sum expenses only, provided that the sum of
11such transfers for a State agency in State fiscal year 2019
12shall not exceed 4% of the aggregate amount appropriated to
13that State agency for operational or lump sum expenses for
14State fiscal year 2019. For the purpose of this subsection
15(c-5), "operational or lump sum expenses" includes the
16following objects: personal services; extra help; student and
17inmate compensation; State contributions to retirement
18systems; State contributions to social security; State
19contributions for employee group insurance; contractual
20services; travel; commodities; printing; equipment; electronic
21data processing; operation of automotive equipment;
22telecommunications services; travel and allowance for
23committed, paroled, and discharged prisoners; library books;
24federal matching grants for student loans; refunds; workers'
25compensation, occupational disease, and tort claims; lump sum
26and other purposes; and lump sum operations. For the purpose of

 

 

10100SB1814ham001- 113 -LRB101 09785 JWD 61498 a

1this subsection (c-5), "State agency" does not include the
2Attorney General, the Secretary of State, the Comptroller, the
3Treasurer, or the legislative or judicial branches.
4    (c-6) Special provisions for State fiscal year 2020.
5Notwithstanding any other provision of this Section, for State
6fiscal year 2020, transfers among line item appropriations to a
7State agency from the same State treasury fund may be made for
8operational or lump sum expenses only, provided that the sum of
9such transfers for a State agency in State fiscal year 2020
10shall not exceed 4% of the aggregate amount appropriated to
11that State agency for operational or lump sum expenses for
12State fiscal year 2020. For the purpose of this subsection
13(c-6), "operational or lump sum expenses" includes the
14following objects: personal services; extra help; student and
15inmate compensation; State contributions to retirement
16systems; State contributions to social security; State
17contributions for employee group insurance; contractual
18services; travel; commodities; printing; equipment; electronic
19data processing; operation of automotive equipment;
20telecommunications services; travel and allowance for
21committed, paroled, and discharged prisoners; library books;
22federal matching grants for student loans; refunds; workers'
23compensation, occupational disease, and tort claims; Late
24Interest Penalties under the State Prompt Payment Act and
25Sections 368a and 370a of the Illinois Insurance Code; lump sum
26and other purposes; and lump sum operations. For the purpose of

 

 

10100SB1814ham001- 114 -LRB101 09785 JWD 61498 a

1this subsection (c-6), "State agency" does not include the
2Attorney General, the Secretary of State, the Comptroller, the
3Treasurer, or the judicial or legislative branches.
4    (d) Transfers among appropriations made to agencies of the
5Legislative and Judicial departments and to the
6constitutionally elected officers in the Executive branch
7require the approval of the officer authorized in Section 10 of
8this Act to approve and certify vouchers. Transfers among
9appropriations made to the University of Illinois, Southern
10Illinois University, Chicago State University, Eastern
11Illinois University, Governors State University, Illinois
12State University, Northeastern Illinois University, Northern
13Illinois University, Western Illinois University, the Illinois
14Mathematics and Science Academy and the Board of Higher
15Education require the approval of the Board of Higher Education
16and the Governor. Transfers among appropriations to all other
17agencies require the approval of the Governor.
18    The officer responsible for approval shall certify that the
19transfer is necessary to carry out the programs and purposes
20for which the appropriations were made by the General Assembly
21and shall transmit to the State Comptroller a certified copy of
22the approval which shall set forth the specific amounts
23transferred so that the Comptroller may change his records
24accordingly. The Comptroller shall furnish the Governor with
25information copies of all transfers approved for agencies of
26the Legislative and Judicial departments and transfers

 

 

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1approved by the constitutionally elected officials of the
2Executive branch other than the Governor, showing the amounts
3transferred and indicating the dates such changes were entered
4on the Comptroller's records.
5    (e) The State Board of Education, in consultation with the
6State Comptroller, may transfer line item appropriations for
7General State Aid or Evidence-Based Funding among between the
8Common School Fund and the Education Assistance Fund, and, for
9State fiscal year 2020, the Fund for the Advancement of
10Education. With the advice and consent of the Governor's Office
11of Management and Budget, the State Board of Education, in
12consultation with the State Comptroller, may transfer line item
13appropriations between the General Revenue Fund and the
14Education Assistance Fund for the following programs:
15        (1) Disabled Student Personnel Reimbursement (Section
16    14-13.01 of the School Code);
17        (2) Disabled Student Transportation Reimbursement
18    (subsection (b) of Section 14-13.01 of the School Code);
19        (3) Disabled Student Tuition - Private Tuition
20    (Section 14-7.02 of the School Code);
21        (4) Extraordinary Special Education (Section 14-7.02b
22    of the School Code);
23        (5) Reimbursement for Free Lunch/Breakfast Programs;
24        (6) Summer School Payments (Section 18-4.3 of the
25    School Code);
26        (7) Transportation - Regular/Vocational Reimbursement

 

 

10100SB1814ham001- 116 -LRB101 09785 JWD 61498 a

1    (Section 29-5 of the School Code);
2        (8) Regular Education Reimbursement (Section 18-3 of
3    the School Code); and
4        (9) Special Education Reimbursement (Section 14-7.03
5    of the School Code).
6    (f) For State fiscal year 2020 only, the Department on
7Aging, in consultation with the State Comptroller, with the
8advice and consent of the Governor's Office of Management and
9Budget, may transfer line item appropriations for purchase of
10services covered by the Community Care Program between the
11General Revenue Fund and the Commitment to Human Services Fund.
12(Source: P.A. 99-2, eff. 3-26-15; 100-23, eff. 7-6-17; 100-465,
13eff. 8-31-17; 100-587, eff. 6-4-18; 100-863, eff. 8-14-18;
14100-1064, eff. 8-24-18; revised 10-9-18.)
 
15    (30 ILCS 105/25)  (from Ch. 127, par. 161)
16    Sec. 25. Fiscal year limitations.
17    (a) All appropriations shall be available for expenditure
18for the fiscal year or for a lesser period if the Act making
19that appropriation so specifies. A deficiency or emergency
20appropriation shall be available for expenditure only through
21June 30 of the year when the Act making that appropriation is
22enacted unless that Act otherwise provides.
23    (b) Outstanding liabilities as of June 30, payable from
24appropriations which have otherwise expired, may be paid out of
25the expiring appropriations during the 2-month period ending at

 

 

10100SB1814ham001- 117 -LRB101 09785 JWD 61498 a

1the close of business on August 31. Any service involving
2professional or artistic skills or any personal services by an
3employee whose compensation is subject to income tax
4withholding must be performed as of June 30 of the fiscal year
5in order to be considered an "outstanding liability as of June
630" that is thereby eligible for payment out of the expiring
7appropriation.
8    (b-1) However, payment of tuition reimbursement claims
9under Section 14-7.03 or 18-3 of the School Code may be made by
10the State Board of Education from its appropriations for those
11respective purposes for any fiscal year, even though the claims
12reimbursed by the payment may be claims attributable to a prior
13fiscal year, and payments may be made at the direction of the
14State Superintendent of Education from the fund from which the
15appropriation is made without regard to any fiscal year
16limitations, except as required by subsection (j) of this
17Section. Beginning on June 30, 2021, payment of tuition
18reimbursement claims under Section 14-7.03 or 18-3 of the
19School Code as of June 30, payable from appropriations that
20have otherwise expired, may be paid out of the expiring
21appropriation during the 4-month period ending at the close of
22business on October 31.
23    (b-2) (Blank). All outstanding liabilities as of June 30,
242010, payable from appropriations that would otherwise expire
25at the conclusion of the lapse period for fiscal year 2010, and
26interest penalties payable on those liabilities under the State

 

 

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1Prompt Payment Act, may be paid out of the expiring
2appropriations until December 31, 2010, without regard to the
3fiscal year in which the payment is made, as long as vouchers
4for the liabilities are received by the Comptroller no later
5than August 31, 2010.
6    (b-2.5) (Blank). All outstanding liabilities as of June 30,
72011, payable from appropriations that would otherwise expire
8at the conclusion of the lapse period for fiscal year 2011, and
9interest penalties payable on those liabilities under the State
10Prompt Payment Act, may be paid out of the expiring
11appropriations until December 31, 2011, without regard to the
12fiscal year in which the payment is made, as long as vouchers
13for the liabilities are received by the Comptroller no later
14than August 31, 2011.
15    (b-2.6) (Blank). All outstanding liabilities as of June 30,
162012, payable from appropriations that would otherwise expire
17at the conclusion of the lapse period for fiscal year 2012, and
18interest penalties payable on those liabilities under the State
19Prompt Payment Act, may be paid out of the expiring
20appropriations until December 31, 2012, without regard to the
21fiscal year in which the payment is made, as long as vouchers
22for the liabilities are received by the Comptroller no later
23than August 31, 2012.
24    (b-2.6a) (Blank). All outstanding liabilities as of June
2530, 2017, payable from appropriations that would otherwise
26expire at the conclusion of the lapse period for fiscal year

 

 

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12017, and interest penalties payable on those liabilities under
2the State Prompt Payment Act, may be paid out of the expiring
3appropriations until December 31, 2017, without regard to the
4fiscal year in which the payment is made, as long as vouchers
5for the liabilities are received by the Comptroller no later
6than September 30, 2017.
7    (b-2.6b) (Blank). All outstanding liabilities as of June
830, 2018, payable from appropriations that would otherwise
9expire at the conclusion of the lapse period for fiscal year
102018, and interest penalties payable on those liabilities under
11the State Prompt Payment Act, may be paid out of the expiring
12appropriations until December 31, 2018, without regard to the
13fiscal year in which the payment is made, as long as vouchers
14for the liabilities are received by the Comptroller no later
15than October 31, 2018.
16    (b-2.6c) All outstanding liabilities as of June 30, 2019,
17payable from appropriations that would otherwise expire at the
18conclusion of the lapse period for fiscal year 2019, and
19interest penalties payable on those liabilities under the State
20Prompt Payment Act, may be paid out of the expiring
21appropriations until December 31, 2019, without regard to the
22fiscal year in which the payment is made, as long as vouchers
23for the liabilities are received by the Comptroller no later
24than October 31, 2019.
25    (b-2.7) For fiscal years 2012, 2013, and 2014, 2018, 2019,
26and 2020, interest penalties payable under the State Prompt

 

 

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1Payment Act associated with a voucher for which payment is
2issued after June 30 may be paid out of the next fiscal year's
3appropriation. The future year appropriation must be for the
4same purpose and from the same fund as the original payment. An
5interest penalty voucher submitted against a future year
6appropriation must be submitted within 60 days after the
7issuance of the associated voucher, except that, for fiscal
8year 2018 only, an interest penalty voucher submitted against a
9future year appropriation must be submitted within 60 days of
10the effective date of this amendatory Act of the 101st General
11Assembly. The and the Comptroller must issue the interest
12payment within 60 days after acceptance of the interest
13voucher.
14    (b-3) Medical payments may be made by the Department of
15Veterans' Affairs from its appropriations for those purposes
16for any fiscal year, without regard to the fact that the
17medical services being compensated for by such payment may have
18been rendered in a prior fiscal year, except as required by
19subsection (j) of this Section. Beginning on June 30, 2021,
20medical payments payable from appropriations that have
21otherwise expired may be paid out of the expiring appropriation
22during the 4-month period ending at the close of business on
23October 31.
24    (b-4) Medical payments and child care payments may be made
25by the Department of Human Services (as successor to the
26Department of Public Aid) from appropriations for those

 

 

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1purposes for any fiscal year, without regard to the fact that
2the medical or child care services being compensated for by
3such payment may have been rendered in a prior fiscal year; and
4payments may be made at the direction of the Department of
5Healthcare and Family Services (or successor agency) from the
6Health Insurance Reserve Fund without regard to any fiscal year
7limitations, except as required by subsection (j) of this
8Section. Beginning on June 30, 2021, medical and child care
9payments made by the Department of Human Services and payments
10made at the discretion of the Department of Healthcare and
11Family Services (or successor agency) from the Health Insurance
12Reserve Fund and payable from appropriations that have
13otherwise expired may be paid out of the expiring appropriation
14during the 4-month period ending at the close of business on
15October 31.
16    (b-5) Medical payments may be made by the Department of
17Human Services from its appropriations relating to substance
18abuse treatment services for any fiscal year, without regard to
19the fact that the medical services being compensated for by
20such payment may have been rendered in a prior fiscal year,
21provided the payments are made on a fee-for-service basis
22consistent with requirements established for Medicaid
23reimbursement by the Department of Healthcare and Family
24Services, except as required by subsection (j) of this Section.
25Beginning on June 30, 2021, medical payments made by the
26Department of Human Services relating to substance abuse

 

 

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1treatment services payable from appropriations that have
2otherwise expired may be paid out of the expiring appropriation
3during the 4-month period ending at the close of business on
4October 31.
5    (b-6) Additionally, payments may be made by the Department
6of Human Services from its appropriations, or any other State
7agency from its appropriations with the approval of the
8Department of Human Services, from the Immigration Reform and
9Control Fund for purposes authorized pursuant to the
10Immigration Reform and Control Act of 1986, without regard to
11any fiscal year limitations, except as required by subsection
12(j) of this Section. Beginning on June 30, 2021, payments made
13by the Department of Human Services from the Immigration Reform
14and Control Fund for purposes authorized pursuant to the
15Immigration Reform and Control Act of 1986 payable from
16appropriations that have otherwise expired may be paid out of
17the expiring appropriation during the 4-month period ending at
18the close of business on October 31.
19    (b-7) Payments may be made in accordance with a plan
20authorized by paragraph (11) or (12) of Section 405-105 of the
21Department of Central Management Services Law from
22appropriations for those payments without regard to fiscal year
23limitations.
24    (b-8) Reimbursements to eligible airport sponsors for the
25construction or upgrading of Automated Weather Observation
26Systems may be made by the Department of Transportation from

 

 

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1appropriations for those purposes for any fiscal year, without
2regard to the fact that the qualification or obligation may
3have occurred in a prior fiscal year, provided that at the time
4the expenditure was made the project had been approved by the
5Department of Transportation prior to June 1, 2012 and, as a
6result of recent changes in federal funding formulas, can no
7longer receive federal reimbursement.
8    (b-9) (Blank). Medical payments not exceeding $150,000,000
9may be made by the Department on Aging from its appropriations
10relating to the Community Care Program for fiscal year 2014,
11without regard to the fact that the medical services being
12compensated for by such payment may have been rendered in a
13prior fiscal year, provided the payments are made on a
14fee-for-service basis consistent with requirements established
15for Medicaid reimbursement by the Department of Healthcare and
16Family Services, except as required by subsection (j) of this
17Section.
18    (c) Further, payments may be made by the Department of
19Public Health and the Department of Human Services (acting as
20successor to the Department of Public Health under the
21Department of Human Services Act) from their respective
22appropriations for grants for medical care to or on behalf of
23premature and high-mortality risk infants and their mothers and
24for grants for supplemental food supplies provided under the
25United States Department of Agriculture Women, Infants and
26Children Nutrition Program, for any fiscal year without regard

 

 

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1to the fact that the services being compensated for by such
2payment may have been rendered in a prior fiscal year, except
3as required by subsection (j) of this Section. Beginning on
4June 30, 2021, payments made by the Department of Public Health
5and the Department of Human Services from their respective
6appropriations for grants for medical care to or on behalf of
7premature and high-mortality risk infants and their mothers and
8for grants for supplemental food supplies provided under the
9United States Department of Agriculture Women, Infants and
10Children Nutrition Program payable from appropriations that
11have otherwise expired may be paid out of the expiring
12appropriations during the 4-month period ending at the close of
13business on October 31.
14    (d) The Department of Public Health and the Department of
15Human Services (acting as successor to the Department of Public
16Health under the Department of Human Services Act) shall each
17annually submit to the State Comptroller, Senate President,
18Senate Minority Leader, Speaker of the House, House Minority
19Leader, and the respective Chairmen and Minority Spokesmen of
20the Appropriations Committees of the Senate and the House, on
21or before December 31, a report of fiscal year funds used to
22pay for services provided in any prior fiscal year. This report
23shall document by program or service category those
24expenditures from the most recently completed fiscal year used
25to pay for services provided in prior fiscal years.
26    (e) The Department of Healthcare and Family Services, the

 

 

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1Department of Human Services (acting as successor to the
2Department of Public Aid), and the Department of Human Services
3making fee-for-service payments relating to substance abuse
4treatment services provided during a previous fiscal year shall
5each annually submit to the State Comptroller, Senate
6President, Senate Minority Leader, Speaker of the House, House
7Minority Leader, the respective Chairmen and Minority
8Spokesmen of the Appropriations Committees of the Senate and
9the House, on or before November 30, a report that shall
10document by program or service category those expenditures from
11the most recently completed fiscal year used to pay for (i)
12services provided in prior fiscal years and (ii) services for
13which claims were received in prior fiscal years.
14    (f) The Department of Human Services (as successor to the
15Department of Public Aid) shall annually submit to the State
16Comptroller, Senate President, Senate Minority Leader, Speaker
17of the House, House Minority Leader, and the respective
18Chairmen and Minority Spokesmen of the Appropriations
19Committees of the Senate and the House, on or before December
2031, a report of fiscal year funds used to pay for services
21(other than medical care) provided in any prior fiscal year.
22This report shall document by program or service category those
23expenditures from the most recently completed fiscal year used
24to pay for services provided in prior fiscal years.
25    (g) In addition, each annual report required to be
26submitted by the Department of Healthcare and Family Services

 

 

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1under subsection (e) shall include the following information
2with respect to the State's Medicaid program:
3        (1) Explanations of the exact causes of the variance
4    between the previous year's estimated and actual
5    liabilities.
6        (2) Factors affecting the Department of Healthcare and
7    Family Services' liabilities, including but not limited to
8    numbers of aid recipients, levels of medical service
9    utilization by aid recipients, and inflation in the cost of
10    medical services.
11        (3) The results of the Department's efforts to combat
12    fraud and abuse.
13    (h) As provided in Section 4 of the General Assembly
14Compensation Act, any utility bill for service provided to a
15General Assembly member's district office for a period
16including portions of 2 consecutive fiscal years may be paid
17from funds appropriated for such expenditure in either fiscal
18year.
19    (i) An agency which administers a fund classified by the
20Comptroller as an internal service fund may issue rules for:
21        (1) billing user agencies in advance for payments or
22    authorized inter-fund transfers based on estimated charges
23    for goods or services;
24        (2) issuing credits, refunding through inter-fund
25    transfers, or reducing future inter-fund transfers during
26    the subsequent fiscal year for all user agency payments or

 

 

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1    authorized inter-fund transfers received during the prior
2    fiscal year which were in excess of the final amounts owed
3    by the user agency for that period; and
4        (3) issuing catch-up billings to user agencies during
5    the subsequent fiscal year for amounts remaining due when
6    payments or authorized inter-fund transfers received from
7    the user agency during the prior fiscal year were less than
8    the total amount owed for that period.
9User agencies are authorized to reimburse internal service
10funds for catch-up billings by vouchers drawn against their
11respective appropriations for the fiscal year in which the
12catch-up billing was issued or by increasing an authorized
13inter-fund transfer during the current fiscal year. For the
14purposes of this Act, "inter-fund transfers" means transfers
15without the use of the voucher-warrant process, as authorized
16by Section 9.01 of the State Comptroller Act.
17    (i-1) Beginning on July 1, 2021, all outstanding
18liabilities, not payable during the 4-month lapse period as
19described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
20(c) of this Section, that are made from appropriations for that
21purpose for any fiscal year, without regard to the fact that
22the services being compensated for by those payments may have
23been rendered in a prior fiscal year, are limited to only those
24claims that have been incurred but for which a proper bill or
25invoice as defined by the State Prompt Payment Act has not been
26received by September 30th following the end of the fiscal year

 

 

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1in which the service was rendered.
2    (j) Notwithstanding any other provision of this Act, the
3aggregate amount of payments to be made without regard for
4fiscal year limitations as contained in subsections (b-1),
5(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
6determined by using Generally Accepted Accounting Principles,
7shall not exceed the following amounts:
8        (1) $6,000,000,000 for outstanding liabilities related
9    to fiscal year 2012;
10        (2) $5,300,000,000 for outstanding liabilities related
11    to fiscal year 2013;
12        (3) $4,600,000,000 for outstanding liabilities related
13    to fiscal year 2014;
14        (4) $4,000,000,000 for outstanding liabilities related
15    to fiscal year 2015;
16        (5) $3,300,000,000 for outstanding liabilities related
17    to fiscal year 2016;
18        (6) $2,600,000,000 for outstanding liabilities related
19    to fiscal year 2017;
20        (7) $2,000,000,000 for outstanding liabilities related
21    to fiscal year 2018;
22        (8) $1,300,000,000 for outstanding liabilities related
23    to fiscal year 2019;
24        (9) $600,000,000 for outstanding liabilities related
25    to fiscal year 2020; and
26        (10) $0 for outstanding liabilities related to fiscal

 

 

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1    year 2021 and fiscal years thereafter.
2    (k) Department of Healthcare and Family Services Medical
3Assistance Payments.
4        (1) Definition of Medical Assistance.
5            For purposes of this subsection, the term "Medical
6        Assistance" shall include, but not necessarily be
7        limited to, medical programs and services authorized
8        under Titles XIX and XXI of the Social Security Act,
9        the Illinois Public Aid Code, the Children's Health
10        Insurance Program Act, the Covering ALL KIDS Health
11        Insurance Act, the Long Term Acute Care Hospital
12        Quality Improvement Transfer Program Act, and medical
13        care to or on behalf of persons suffering from chronic
14        renal disease, persons suffering from hemophilia, and
15        victims of sexual assault.
16        (2) Limitations on Medical Assistance payments that
17    may be paid from future fiscal year appropriations.
18            (A) The maximum amounts of annual unpaid Medical
19        Assistance bills received and recorded by the
20        Department of Healthcare and Family Services on or
21        before June 30th of a particular fiscal year
22        attributable in aggregate to the General Revenue Fund,
23        Healthcare Provider Relief Fund, Tobacco Settlement
24        Recovery Fund, Long-Term Care Provider Fund, and the
25        Drug Rebate Fund that may be paid in total by the
26        Department from future fiscal year Medical Assistance

 

 

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1        appropriations to those funds are: $700,000,000 for
2        fiscal year 2013 and $100,000,000 for fiscal year 2014
3        and each fiscal year thereafter.
4            (B) Bills for Medical Assistance services rendered
5        in a particular fiscal year, but received and recorded
6        by the Department of Healthcare and Family Services
7        after June 30th of that fiscal year, may be paid from
8        either appropriations for that fiscal year or future
9        fiscal year appropriations for Medical Assistance.
10        Such payments shall not be subject to the requirements
11        of subparagraph (A).
12            (C) Medical Assistance bills received by the
13        Department of Healthcare and Family Services in a
14        particular fiscal year, but subject to payment amount
15        adjustments in a future fiscal year may be paid from a
16        future fiscal year's appropriation for Medical
17        Assistance. Such payments shall not be subject to the
18        requirements of subparagraph (A).
19            (D) Medical Assistance payments made by the
20        Department of Healthcare and Family Services from
21        funds other than those specifically referenced in
22        subparagraph (A) may be made from appropriations for
23        those purposes for any fiscal year without regard to
24        the fact that the Medical Assistance services being
25        compensated for by such payment may have been rendered
26        in a prior fiscal year. Such payments shall not be

 

 

10100SB1814ham001- 131 -LRB101 09785 JWD 61498 a

1        subject to the requirements of subparagraph (A).
2        (3) Extended lapse period for Department of Healthcare
3    and Family Services Medical Assistance payments.
4    Notwithstanding any other State law to the contrary,
5    outstanding Department of Healthcare and Family Services
6    Medical Assistance liabilities, as of June 30th, payable
7    from appropriations which have otherwise expired, may be
8    paid out of the expiring appropriations during the 6-month
9    period ending at the close of business on December 31st.
10    (l) The changes to this Section made by Public Act 97-691
11shall be effective for payment of Medical Assistance bills
12incurred in fiscal year 2013 and future fiscal years. The
13changes to this Section made by Public Act 97-691 shall not be
14applied to Medical Assistance bills incurred in fiscal year
152012 or prior fiscal years.
16    (m) The Comptroller must issue payments against
17outstanding liabilities that were received prior to the lapse
18period deadlines set forth in this Section as soon thereafter
19as practical, but no payment may be issued after the 4 months
20following the lapse period deadline without the signed
21authorization of the Comptroller and the Governor.
22(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
23    Section 5-40. The Gifts and Grants to Government Act is
24amended by adding Section 4 as follows:
 

 

 

10100SB1814ham001- 132 -LRB101 09785 JWD 61498 a

1    (30 ILCS 110/4 new)
2    Sec. 4. Governor's Grant Fund; additional purposes. In
3addition to any other deposits authorized by law, the
4Governor's Grant Fund may accept funds from any source, public
5or private, to be used for the purposes of such funds including
6administrative costs of the Governor's Office.
 
7    Section 5-45. The State Revenue Sharing Act is amended by
8changing Section 12 as follows:
 
9    (30 ILCS 115/12)  (from Ch. 85, par. 616)
10    Sec. 12. Personal Property Tax Replacement Fund. There is
11hereby created the Personal Property Tax Replacement Fund, a
12special fund in the State Treasury into which shall be paid all
13revenue realized:
14        (a) all amounts realized from the additional personal
15    property tax replacement income tax imposed by subsections
16    (c) and (d) of Section 201 of the Illinois Income Tax Act,
17    except for those amounts deposited into the Income Tax
18    Refund Fund pursuant to subsection (c) of Section 901 of
19    the Illinois Income Tax Act; and
20        (b) all amounts realized from the additional personal
21    property replacement invested capital taxes imposed by
22    Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
23    Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
24    Revenue Act, and Section 3 of the Water Company Invested

 

 

10100SB1814ham001- 133 -LRB101 09785 JWD 61498 a

1    Capital Tax Act, and amounts payable to the Department of
2    Revenue under the Telecommunications Infrastructure
3    Maintenance Fee Act.
4    As soon as may be after the end of each month, the
5Department of Revenue shall certify to the Treasurer and the
6Comptroller the amount of all refunds paid out of the General
7Revenue Fund through the preceding month on account of
8overpayment of liability on taxes paid into the Personal
9Property Tax Replacement Fund. Upon receipt of such
10certification, the Treasurer and the Comptroller shall
11transfer the amount so certified from the Personal Property Tax
12Replacement Fund into the General Revenue Fund.
13    The payments of revenue into the Personal Property Tax
14Replacement Fund shall be used exclusively for distribution to
15taxing districts, regional offices and officials, and local
16officials as provided in this Section and in the School Code,
17payment of the ordinary and contingent expenses of the Property
18Tax Appeal Board, payment of the expenses of the Department of
19Revenue incurred in administering the collection and
20distribution of monies paid into the Personal Property Tax
21Replacement Fund and transfers due to refunds to taxpayers for
22overpayment of liability for taxes paid into the Personal
23Property Tax Replacement Fund.
24    In addition, moneys in the Personal Property Tax
25Replacement Fund may be used to pay any of the following: (i)
26salary, stipends, and additional compensation as provided by

 

 

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1law for chief election clerks, county clerks, and county
2recorders; (ii) costs associated with regional offices of
3education and educational service centers; (iii)
4reimbursements payable by the State Board of Elections under
5Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
6Election Code; (iv) expenses of the Illinois Educational Labor
7Relations Board; and (v) salary, personal services, and
8additional compensation as provided by law for court reporters
9under the Court Reporters Act.
10    As soon as may be after the effective date of this
11amendatory Act of 1980, the Department of Revenue shall certify
12to the Treasurer the amount of net replacement revenue paid
13into the General Revenue Fund prior to that effective date from
14the additional tax imposed by Section 2a.1 of the Messages Tax
15Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
16the Public Utilities Revenue Act; Section 3 of the Water
17Company Invested Capital Tax Act; amounts collected by the
18Department of Revenue under the Telecommunications
19Infrastructure Maintenance Fee Act; and the additional
20personal property tax replacement income tax imposed by the
21Illinois Income Tax Act, as amended by Public Act 81-1st
22Special Session-1. Net replacement revenue shall be defined as
23the total amount paid into and remaining in the General Revenue
24Fund as a result of those Acts minus the amount outstanding and
25obligated from the General Revenue Fund in state vouchers or
26warrants prior to the effective date of this amendatory Act of

 

 

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11980 as refunds to taxpayers for overpayment of liability under
2those Acts.
3    All interest earned by monies accumulated in the Personal
4Property Tax Replacement Fund shall be deposited in such Fund.
5All amounts allocated pursuant to this Section are appropriated
6on a continuing basis.
7    Prior to December 31, 1980, as soon as may be after the end
8of each quarter beginning with the quarter ending December 31,
91979, and on and after December 31, 1980, as soon as may be
10after January 1, March 1, April 1, May 1, July 1, August 1,
11October 1 and December 1 of each year, the Department of
12Revenue shall allocate to each taxing district as defined in
13Section 1-150 of the Property Tax Code, in accordance with the
14provisions of paragraph (2) of this Section the portion of the
15funds held in the Personal Property Tax Replacement Fund which
16is required to be distributed, as provided in paragraph (1),
17for each quarter. Provided, however, under no circumstances
18shall any taxing district during each of the first two years of
19distribution of the taxes imposed by this amendatory Act of
201979 be entitled to an annual allocation which is less than the
21funds such taxing district collected from the 1978 personal
22property tax. Provided further that under no circumstances
23shall any taxing district during the third year of distribution
24of the taxes imposed by this amendatory Act of 1979 receive
25less than 60% of the funds such taxing district collected from
26the 1978 personal property tax. In the event that the total of

 

 

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1the allocations made as above provided for all taxing
2districts, during either of such 3 years, exceeds the amount
3available for distribution the allocation of each taxing
4district shall be proportionately reduced. Except as provided
5in Section 13 of this Act, the Department shall then certify,
6pursuant to appropriation, such allocations to the State
7Comptroller who shall pay over to the several taxing districts
8the respective amounts allocated to them.
9    Any township which receives an allocation based in whole or
10in part upon personal property taxes which it levied pursuant
11to Section 6-507 or 6-512 of the Illinois Highway Code and
12which was previously required to be paid over to a municipality
13shall immediately pay over to that municipality a proportionate
14share of the personal property replacement funds which such
15township receives.
16    Any municipality or township, other than a municipality
17with a population in excess of 500,000, which receives an
18allocation based in whole or in part on personal property taxes
19which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
20Illinois Local Library Act and which was previously required to
21be paid over to a public library shall immediately pay over to
22that library a proportionate share of the personal property tax
23replacement funds which such municipality or township
24receives; provided that if such a public library has converted
25to a library organized under The Illinois Public Library
26District Act, regardless of whether such conversion has

 

 

10100SB1814ham001- 137 -LRB101 09785 JWD 61498 a

1occurred on, after or before January 1, 1988, such
2proportionate share shall be immediately paid over to the
3library district which maintains and operates the library.
4However, any library that has converted prior to January 1,
51988, and which hitherto has not received the personal property
6tax replacement funds, shall receive such funds commencing on
7January 1, 1988.
8    Any township which receives an allocation based in whole or
9in part on personal property taxes which it levied pursuant to
10Section 1c of the Public Graveyards Act and which taxes were
11previously required to be paid over to or used for such public
12cemetery or cemeteries shall immediately pay over to or use for
13such public cemetery or cemeteries a proportionate share of the
14personal property tax replacement funds which the township
15receives.
16    Any taxing district which receives an allocation based in
17whole or in part upon personal property taxes which it levied
18for another governmental body or school district in Cook County
19in 1976 or for another governmental body or school district in
20the remainder of the State in 1977 shall immediately pay over
21to that governmental body or school district the amount of
22personal property replacement funds which such governmental
23body or school district would receive directly under the
24provisions of paragraph (2) of this Section, had it levied its
25own taxes.
26        (1) The portion of the Personal Property Tax

 

 

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1    Replacement Fund required to be distributed as of the time
2    allocation is required to be made shall be the amount
3    available in such Fund as of the time allocation is
4    required to be made.
5        The amount available for distribution shall be the
6    total amount in the fund at such time minus the necessary
7    administrative and other authorized expenses as limited by
8    the appropriation and the amount determined by: (a) $2.8
9    million for fiscal year 1981; (b) for fiscal year 1982,
10    .54% of the funds distributed from the fund during the
11    preceding fiscal year; (c) for fiscal year 1983 through
12    fiscal year 1988, .54% of the funds distributed from the
13    fund during the preceding fiscal year less .02% of such
14    fund for fiscal year 1983 and less .02% of such funds for
15    each fiscal year thereafter; (d) for fiscal year 1989
16    through fiscal year 2011 no more than 105% of the actual
17    administrative expenses of the prior fiscal year; (e) for
18    fiscal year 2012 and beyond, a sufficient amount to pay (i)
19    stipends, additional compensation, salary reimbursements,
20    and other amounts directed to be paid out of this Fund for
21    local officials as authorized or required by statute and
22    (ii) no more than 105% of the actual administrative
23    expenses of the prior fiscal year, including payment of the
24    ordinary and contingent expenses of the Property Tax Appeal
25    Board and payment of the expenses of the Department of
26    Revenue incurred in administering the collection and

 

 

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1    distribution of moneys paid into the Fund; (f) for fiscal
2    years 2012 and 2013 only, a sufficient amount to pay
3    stipends, additional compensation, salary reimbursements,
4    and other amounts directed to be paid out of this Fund for
5    regional offices and officials as authorized or required by
6    statute; or (g) for fiscal years 2018 through 2020 and 2019
7    only, a sufficient amount to pay amounts directed to be
8    paid out of this Fund for public community college base
9    operating grants and local health protection grants to
10    certified local health departments as authorized or
11    required by appropriation or statute. Such portion of the
12    fund shall be determined after the transfer into the
13    General Revenue Fund due to refunds, if any, paid from the
14    General Revenue Fund during the preceding quarter. If at
15    any time, for any reason, there is insufficient amount in
16    the Personal Property Tax Replacement Fund for payments for
17    regional offices and officials or local officials or
18    payment of costs of administration or for transfers due to
19    refunds at the end of any particular month, the amount of
20    such insufficiency shall be carried over for the purposes
21    of payments for regional offices and officials, local
22    officials, transfers into the General Revenue Fund, and
23    costs of administration to the following month or months.
24    Net replacement revenue held, and defined above, shall be
25    transferred by the Treasurer and Comptroller to the
26    Personal Property Tax Replacement Fund within 10 days of

 

 

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1    such certification.
2        (2) Each quarterly allocation shall first be
3    apportioned in the following manner: 51.65% for taxing
4    districts in Cook County and 48.35% for taxing districts in
5    the remainder of the State.
6    The Personal Property Replacement Ratio of each taxing
7district outside Cook County shall be the ratio which the Tax
8Base of that taxing district bears to the Downstate Tax Base.
9The Tax Base of each taxing district outside of Cook County is
10the personal property tax collections for that taxing district
11for the 1977 tax year. The Downstate Tax Base is the personal
12property tax collections for all taxing districts in the State
13outside of Cook County for the 1977 tax year. The Department of
14Revenue shall have authority to review for accuracy and
15completeness the personal property tax collections for each
16taxing district outside Cook County for the 1977 tax year.
17    The Personal Property Replacement Ratio of each Cook County
18taxing district shall be the ratio which the Tax Base of that
19taxing district bears to the Cook County Tax Base. The Tax Base
20of each Cook County taxing district is the personal property
21tax collections for that taxing district for the 1976 tax year.
22The Cook County Tax Base is the personal property tax
23collections for all taxing districts in Cook County for the
241976 tax year. The Department of Revenue shall have authority
25to review for accuracy and completeness the personal property
26tax collections for each taxing district within Cook County for

 

 

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1the 1976 tax year.
2    For all purposes of this Section 12, amounts paid to a
3taxing district for such tax years as may be applicable by a
4foreign corporation under the provisions of Section 7-202 of
5the Public Utilities Act, as amended, shall be deemed to be
6personal property taxes collected by such taxing district for
7such tax years as may be applicable. The Director shall
8determine from the Illinois Commerce Commission, for any tax
9year as may be applicable, the amounts so paid by any such
10foreign corporation to any and all taxing districts. The
11Illinois Commerce Commission shall furnish such information to
12the Director. For all purposes of this Section 12, the Director
13shall deem such amounts to be collected personal property taxes
14of each such taxing district for the applicable tax year or
15years.
16    Taxing districts located both in Cook County and in one or
17more other counties shall receive both a Cook County allocation
18and a Downstate allocation determined in the same way as all
19other taxing districts.
20    If any taxing district in existence on July 1, 1979 ceases
21to exist, or discontinues its operations, its Tax Base shall
22thereafter be deemed to be zero. If the powers, duties and
23obligations of the discontinued taxing district are assumed by
24another taxing district, the Tax Base of the discontinued
25taxing district shall be added to the Tax Base of the taxing
26district assuming such powers, duties and obligations.

 

 

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1    If two or more taxing districts in existence on July 1,
21979, or a successor or successors thereto shall consolidate
3into one taxing district, the Tax Base of such consolidated
4taxing district shall be the sum of the Tax Bases of each of
5the taxing districts which have consolidated.
6    If a single taxing district in existence on July 1, 1979,
7or a successor or successors thereto shall be divided into two
8or more separate taxing districts, the tax base of the taxing
9district so divided shall be allocated to each of the resulting
10taxing districts in proportion to the then current equalized
11assessed value of each resulting taxing district.
12    If a portion of the territory of a taxing district is
13disconnected and annexed to another taxing district of the same
14type, the Tax Base of the taxing district from which
15disconnection was made shall be reduced in proportion to the
16then current equalized assessed value of the disconnected
17territory as compared with the then current equalized assessed
18value within the entire territory of the taxing district prior
19to disconnection, and the amount of such reduction shall be
20added to the Tax Base of the taxing district to which
21annexation is made.
22    If a community college district is created after July 1,
231979, beginning on the effective date of this amendatory Act of
241995, its Tax Base shall be 3.5% of the sum of the personal
25property tax collected for the 1977 tax year within the
26territorial jurisdiction of the district.

 

 

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1    The amounts allocated and paid to taxing districts pursuant
2to the provisions of this amendatory Act of 1979 shall be
3deemed to be substitute revenues for the revenues derived from
4taxes imposed on personal property pursuant to the provisions
5of the "Revenue Act of 1939" or "An Act for the assessment and
6taxation of private car line companies", approved July 22,
71943, as amended, or Section 414 of the Illinois Insurance
8Code, prior to the abolition of such taxes and shall be used
9for the same purposes as the revenues derived from ad valorem
10taxes on real estate.
11    Monies received by any taxing districts from the Personal
12Property Tax Replacement Fund shall be first applied toward
13payment of the proportionate amount of debt service which was
14previously levied and collected from extensions against
15personal property on bonds outstanding as of December 31, 1978
16and next applied toward payment of the proportionate share of
17the pension or retirement obligations of the taxing district
18which were previously levied and collected from extensions
19against personal property. For each such outstanding bond
20issue, the County Clerk shall determine the percentage of the
21debt service which was collected from extensions against real
22estate in the taxing district for 1978 taxes payable in 1979,
23as related to the total amount of such levies and collections
24from extensions against both real and personal property. For
251979 and subsequent years' taxes, the County Clerk shall levy
26and extend taxes against the real estate of each taxing

 

 

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1district which will yield the said percentage or percentages of
2the debt service on such outstanding bonds. The balance of the
3amount necessary to fully pay such debt service shall
4constitute a first and prior lien upon the monies received by
5each such taxing district through the Personal Property Tax
6Replacement Fund and shall be first applied or set aside for
7such purpose. In counties having fewer than 3,000,000
8inhabitants, the amendments to this paragraph as made by this
9amendatory Act of 1980 shall be first applicable to 1980 taxes
10to be collected in 1981.
11(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
12    Section 5-50. The Illinois Coal Technology Development
13Assistance Act is amended by changing Section 3 as follows:
 
14    (30 ILCS 730/3)  (from Ch. 96 1/2, par. 8203)
15    Sec. 3. Transfers to Coal Technology Development
16Assistance Fund.
17    (a) As soon as may be practicable after the first day of
18each month, the Department of Revenue shall certify to the
19Treasurer an amount equal to 1/64 of the revenue realized from
20the tax imposed by the Electricity Excise Tax Law, Section 2 of
21the Public Utilities Revenue Act, Section 2 of the Messages Tax
22Act, and Section 2 of the Gas Revenue Tax Act, during the
23preceding month. Upon receipt of the certification, the
24Treasurer shall transfer the amount shown on such certification

 

 

10100SB1814ham001- 145 -LRB101 09785 JWD 61498 a

1from the General Revenue Fund to the Coal Technology
2Development Assistance Fund, which is hereby created as a
3special fund in the State treasury, except that no transfer
4shall be made in any month in which the Fund has reached the
5following balance:
6        (1) (Blank). $7,000,000 during fiscal year 1994.
7        (2) (Blank). $8,500,000 during fiscal year 1995.
8        (3) (Blank). $10,000,000 during fiscal years 1996 and
9    1997.
10        (4) (Blank). During fiscal year 1998 through fiscal
11    year 2004, an amount equal to the sum of $10,000,000 plus
12    additional moneys deposited into the Coal Technology
13    Development Assistance Fund from the Renewable Energy
14    Resources and Coal Technology Development Assistance
15    Charge under Section 6.5 of the Renewable Energy, Energy
16    Efficiency, and Coal Resources Development Law of 1997.
17        (5) (Blank). During fiscal year 2005, an amount equal
18    to the sum of $7,000,000 plus additional moneys deposited
19    into the Coal Technology Development Assistance Fund from
20    the Renewable Energy Resources and Coal Technology
21    Development Assistance Charge under Section 6.5 of the
22    Renewable Energy, Energy Efficiency, and Coal Resources
23    Development Law of 1997.
24        (6) Expect as otherwise provided in subsection (b),
25    during During fiscal year 2006 and each fiscal year
26    thereafter, an amount equal to the sum of $10,000,000 plus

 

 

10100SB1814ham001- 146 -LRB101 09785 JWD 61498 a

1    additional moneys deposited into the Coal Technology
2    Development Assistance Fund from the Renewable Energy
3    Resources and Coal Technology Development Assistance
4    Charge under Section 6.5 of the Renewable Energy, Energy
5    Efficiency, and Coal Resources Development Law of 1997.
6    (b) During fiscal years year 2019 and 2020 only, the
7Treasurer shall make no transfers from the General Revenue Fund
8to the Coal Technology Development Assistance Fund.
9(Source: P.A. 99-78, eff. 7-20-15; 100-587, eff. 6-4-18.)
 
10    Section 5-55. The Downstate Public Transportation Act is
11amended by changing Section 2-3 as follows:
 
12    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)
13    Sec. 2-3. (a) As soon as possible after the first day of
14each month, beginning July 1, 1984, upon certification of the
15Department of Revenue, the Comptroller shall order
16transferred, and the Treasurer shall transfer, from the General
17Revenue Fund to a special fund in the State Treasury which is
18hereby created, to be known as the "Downstate Public
19Transportation Fund", an amount equal to 2/32 (beginning July
201, 2005, 3/32) of the net revenue realized from the Retailers'
21Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
22Act, and the Service Use Tax Act from persons incurring
23municipal or county retailers' or service occupation tax
24liability for the benefit of any municipality or county located

 

 

10100SB1814ham001- 147 -LRB101 09785 JWD 61498 a

1wholly within the boundaries of each participant, other than
2any Metro-East Transit District participant certified pursuant
3to subsection (c) of this Section during the preceding month,
4except that the Department shall pay into the Downstate Public
5Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
6of the net revenue realized under the State tax Acts named
7above within any municipality or county located wholly within
8the boundaries of each participant, other than any Metro-East
9participant, for tax periods beginning on or after January 1,
101990. Net revenue realized for a month shall be the revenue
11collected by the State pursuant to such Acts during the
12previous month from persons incurring municipal or county
13retailers' or service occupation tax liability for the benefit
14of any municipality or county located wholly within the
15boundaries of a participant, less the amount paid out during
16that same month as refunds or credit memoranda to taxpayers for
17overpayment of liability under such Acts for the benefit of any
18municipality or county located wholly within the boundaries of
19a participant.
20    Notwithstanding any provision of law to the contrary,
21beginning on July 6, 2017 (the effective date of Public Act
22100-23), those amounts required under this subsection (a) to be
23transferred by the Treasurer into the Downstate Public
24Transportation Fund from the General Revenue Fund shall be
25directly deposited into the Downstate Public Transportation
26Fund as the revenues are realized from the taxes indicated.

 

 

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1    (b) As soon as possible after the first day of each month,
2beginning July 1, 1989, upon certification of the Department of
3Revenue, the Comptroller shall order transferred, and the
4Treasurer shall transfer, from the General Revenue Fund to a
5special fund in the State Treasury which is hereby created, to
6be known as the "Metro-East Public Transportation Fund", an
7amount equal to 2/32 of the net revenue realized, as above,
8from within the boundaries of Madison, Monroe, and St. Clair
9Counties, except that the Department shall pay into the
10Metro-East Public Transportation Fund 2/32 of 80% of the net
11revenue realized under the State tax Acts specified in
12subsection (a) of this Section within the boundaries of
13Madison, Monroe and St. Clair Counties for tax periods
14beginning on or after January 1, 1990. A local match equivalent
15to an amount which could be raised by a tax levy at the rate of
16.05% on the assessed value of property within the boundaries of
17Madison County is required annually to cause a total of 2/32 of
18the net revenue to be deposited in the Metro-East Public
19Transportation Fund. Failure to raise the required local match
20annually shall result in only 1/32 being deposited into the
21Metro-East Public Transportation Fund after July 1, 1989, or
221/32 of 80% of the net revenue realized for tax periods
23beginning on or after January 1, 1990.
24    (b-5) As soon as possible after the first day of each
25month, beginning July 1, 2005, upon certification of the
26Department of Revenue, the Comptroller shall order

 

 

10100SB1814ham001- 149 -LRB101 09785 JWD 61498 a

1transferred, and the Treasurer shall transfer, from the General
2Revenue Fund to the Downstate Public Transportation Fund, an
3amount equal to 3/32 of 80% of the net revenue realized from
4within the boundaries of Monroe and St. Clair Counties under
5the State Tax Acts specified in subsection (a) of this Section
6and provided further that, beginning July 1, 2005, the
7provisions of subsection (b) shall no longer apply with respect
8to such tax receipts from Monroe and St. Clair Counties.
9    Notwithstanding any provision of law to the contrary,
10beginning on July 6, 2017 (the effective date of Public Act
11100-23), those amounts required under this subsection (b-5) to
12be transferred by the Treasurer into the Downstate Public
13Transportation Fund from the General Revenue Fund shall be
14directly deposited into the Downstate Public Transportation
15Fund as the revenues are realized from the taxes indicated.
16    (b-6) As soon as possible after the first day of each
17month, beginning July 1, 2008, upon certification by the
18Department of Revenue, the Comptroller shall order transferred
19and the Treasurer shall transfer, from the General Revenue Fund
20to the Downstate Public Transportation Fund, an amount equal to
213/32 of 80% of the net revenue realized from within the
22boundaries of Madison County under the State Tax Acts specified
23in subsection (a) of this Section and provided further that,
24beginning July 1, 2008, the provisions of subsection (b) shall
25no longer apply with respect to such tax receipts from Madison
26County.

 

 

10100SB1814ham001- 150 -LRB101 09785 JWD 61498 a

1    Notwithstanding any provision of law to the contrary,
2beginning on July 6, 2017 (the effective date of Public Act
3100-23), those amounts required under this subsection (b-6) to
4be transferred by the Treasurer into the Downstate Public
5Transportation Fund from the General Revenue Fund shall be
6directly deposited into the Downstate Public Transportation
7Fund as the revenues are realized from the taxes indicated.
8    (b-7) Beginning July 1, 2018, notwithstanding the other
9provisions of this Section, instead of the Comptroller making
10monthly transfers from the General Revenue Fund to the
11Downstate Public Transportation Fund, the Department of
12Revenue shall deposit the designated fraction of the net
13revenue realized from collections under the Retailers'
14Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
15Act, and the Service Use Tax Act directly into the Downstate
16Public Transportation Fund.
17    (c) The Department shall certify to the Department of
18Revenue the eligible participants under this Article and the
19territorial boundaries of such participants for the purposes of
20the Department of Revenue in subsections (a) and (b) of this
21Section.
22    (d) For the purposes of this Article, beginning in fiscal
23year 2009 the General Assembly shall appropriate an amount from
24the Downstate Public Transportation Fund equal to the sum total
25funds projected to be paid to the participants pursuant to
26Section 2-7. If the General Assembly fails to make

 

 

10100SB1814ham001- 151 -LRB101 09785 JWD 61498 a

1appropriations sufficient to cover the amounts projected to be
2paid pursuant to Section 2-7, this Act shall constitute an
3irrevocable and continuing appropriation from the Downstate
4Public Transportation Fund of all amounts necessary for those
5purposes.
6    (e) (Blank). Notwithstanding anything in this Section to
7the contrary, amounts transferred from the General Revenue Fund
8to the Downstate Public Transportation Fund pursuant to this
9Section shall not exceed $169,000,000 in State fiscal year
102012.
11    (f) (Blank). For State fiscal year 2018 only,
12notwithstanding any provision of law to the contrary, the total
13amount of revenue and deposits under this Section attributable
14to revenues realized during State fiscal year 2018 shall be
15reduced by 10%.
16    (g) (Blank). For State fiscal year 2019 only,
17notwithstanding any provision of law to the contrary, the total
18amount of revenue and deposits under this Section attributable
19to revenues realized during State fiscal year 2019 shall be
20reduced by 5%.
21    (h) For State fiscal year 2020 only, notwithstanding any
22provision of law to the contrary, the total amount of revenue
23and deposits under this Section attributable to revenues
24realized during State fiscal year 2020 shall be reduced by 5%.
25(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
26100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)
 

 

 

10100SB1814ham001- 152 -LRB101 09785 JWD 61498 a

1    Section 5-60. The Illinois Income Tax Act is amended by
2changing Section 901 as follows:
 
3    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
4    Sec. 901. Collection authority.
5    (a) In general. The Department shall collect the taxes
6imposed by this Act. The Department shall collect certified
7past due child support amounts under Section 2505-650 of the
8Department of Revenue Law of the Civil Administrative Code of
9Illinois. Except as provided in subsections (b), (c), (e), (f),
10(g), and (h) of this Section, money collected pursuant to
11subsections (a) and (b) of Section 201 of this Act shall be
12paid into the General Revenue Fund in the State treasury; money
13collected pursuant to subsections (c) and (d) of Section 201 of
14this Act shall be paid into the Personal Property Tax
15Replacement Fund, a special fund in the State Treasury; and
16money collected under Section 2505-650 of the Department of
17Revenue Law of the Civil Administrative Code of Illinois shall
18be paid into the Child Support Enforcement Trust Fund, a
19special fund outside the State Treasury, or to the State
20Disbursement Unit established under Section 10-26 of the
21Illinois Public Aid Code, as directed by the Department of
22Healthcare and Family Services.
23    (b) Local Government Distributive Fund. Beginning August
241, 1969, and continuing through June 30, 1994, the Treasurer

 

 

10100SB1814ham001- 153 -LRB101 09785 JWD 61498 a

1shall transfer each month from the General Revenue Fund to a
2special fund in the State treasury, to be known as the "Local
3Government Distributive Fund", an amount equal to 1/12 of the
4net revenue realized from the tax imposed by subsections (a)
5and (b) of Section 201 of this Act during the preceding month.
6Beginning July 1, 1994, and continuing through June 30, 1995,
7the Treasurer shall transfer each month from the General
8Revenue Fund to the Local Government Distributive Fund an
9amount equal to 1/11 of the net revenue realized from the tax
10imposed by subsections (a) and (b) of Section 201 of this Act
11during the preceding month. Beginning July 1, 1995 and
12continuing through January 31, 2011, the Treasurer shall
13transfer each month from the General Revenue Fund to the Local
14Government Distributive Fund an amount equal to the net of (i)
151/10 of the net revenue realized from the tax imposed by
16subsections (a) and (b) of Section 201 of the Illinois Income
17Tax Act during the preceding month (ii) minus, beginning July
181, 2003 and ending June 30, 2004, $6,666,666, and beginning
19July 1, 2004, zero. Beginning February 1, 2011, and continuing
20through January 31, 2015, the Treasurer shall transfer each
21month from the General Revenue Fund to the Local Government
22Distributive Fund an amount equal to the sum of (i) 6% (10% of
23the ratio of the 3% individual income tax rate prior to 2011 to
24the 5% individual income tax rate after 2010) of the net
25revenue realized from the tax imposed by subsections (a) and
26(b) of Section 201 of this Act upon individuals, trusts, and

 

 

10100SB1814ham001- 154 -LRB101 09785 JWD 61498 a

1estates during the preceding month and (ii) 6.86% (10% of the
2ratio of the 4.8% corporate income tax rate prior to 2011 to
3the 7% corporate income tax rate after 2010) of the net revenue
4realized from the tax imposed by subsections (a) and (b) of
5Section 201 of this Act upon corporations during the preceding
6month. Beginning February 1, 2015 and continuing through July
731, 2017, the Treasurer shall transfer each month from the
8General Revenue Fund to the Local Government Distributive Fund
9an amount equal to the sum of (i) 8% (10% of the ratio of the 3%
10individual income tax rate prior to 2011 to the 3.75%
11individual income tax rate after 2014) of the net revenue
12realized from the tax imposed by subsections (a) and (b) of
13Section 201 of this Act upon individuals, trusts, and estates
14during the preceding month and (ii) 9.14% (10% of the ratio of
15the 4.8% corporate income tax rate prior to 2011 to the 5.25%
16corporate income tax rate after 2014) of the net revenue
17realized from the tax imposed by subsections (a) and (b) of
18Section 201 of this Act upon corporations during the preceding
19month. Beginning August 1, 2017, the Treasurer shall transfer
20each month from the General Revenue Fund to the Local
21Government Distributive Fund an amount equal to the sum of (i)
226.06% (10% of the ratio of the 3% individual income tax rate
23prior to 2011 to the 4.95% individual income tax rate after
24July 1, 2017) of the net revenue realized from the tax imposed
25by subsections (a) and (b) of Section 201 of this Act upon
26individuals, trusts, and estates during the preceding month and

 

 

10100SB1814ham001- 155 -LRB101 09785 JWD 61498 a

1(ii) 6.85% (10% of the ratio of the 4.8% corporate income tax
2rate prior to 2011 to the 7% corporate income tax rate after
3July 1, 2017) of the net revenue realized from the tax imposed
4by subsections (a) and (b) of Section 201 of this Act upon
5corporations during the preceding month. Net revenue realized
6for a month shall be defined as the revenue from the tax
7imposed by subsections (a) and (b) of Section 201 of this Act
8which is deposited in the General Revenue Fund, the Education
9Assistance Fund, the Income Tax Surcharge Local Government
10Distributive Fund, the Fund for the Advancement of Education,
11and the Commitment to Human Services Fund during the month
12minus the amount paid out of the General Revenue Fund in State
13warrants during that same month as refunds to taxpayers for
14overpayment of liability under the tax imposed by subsections
15(a) and (b) of Section 201 of this Act.
16    Notwithstanding any provision of law to the contrary,
17beginning on July 6, 2017 (the effective date of Public Act
18100-23), those amounts required under this subsection (b) to be
19transferred by the Treasurer into the Local Government
20Distributive Fund from the General Revenue Fund shall be
21directly deposited into the Local Government Distributive Fund
22as the revenue is realized from the tax imposed by subsections
23(a) and (b) of Section 201 of this Act.
24    For State fiscal year 2018 only, notwithstanding any
25provision of law to the contrary, the total amount of revenue
26and deposits under this Section attributable to revenues

 

 

10100SB1814ham001- 156 -LRB101 09785 JWD 61498 a

1realized during State fiscal year 2018 shall be reduced by 10%.
2    For State fiscal year 2019 only, notwithstanding any
3provision of law to the contrary, the total amount of revenue
4and deposits under this Section attributable to revenues
5realized during State fiscal year 2019 shall be reduced by 5%.
6    For State fiscal year 2020 only, notwithstanding any
7provision of law to the contrary, the total amount of revenue
8and deposits under this Section attributable to revenues
9realized during State fiscal year 2020 shall be reduced by 5%.
10    (c) Deposits Into Income Tax Refund Fund.
11        (1) Beginning on January 1, 1989 and thereafter, the
12    Department shall deposit a percentage of the amounts
13    collected pursuant to subsections (a) and (b)(1), (2), and
14    (3) of Section 201 of this Act into a fund in the State
15    treasury known as the Income Tax Refund Fund. The
16    Department shall deposit 6% of such amounts during the
17    period beginning January 1, 1989 and ending on June 30,
18    1989. Beginning with State fiscal year 1990 and for each
19    fiscal year thereafter, the percentage deposited into the
20    Income Tax Refund Fund during a fiscal year shall be the
21    Annual Percentage. For fiscal years 1999 through 2001, the
22    Annual Percentage shall be 7.1%. For fiscal year 2003, the
23    Annual Percentage shall be 8%. For fiscal year 2004, the
24    Annual Percentage shall be 11.7%. Upon the effective date
25    of Public Act 93-839 (July 30, 2004), the Annual Percentage
26    shall be 10% for fiscal year 2005. For fiscal year 2006,

 

 

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1    the Annual Percentage shall be 9.75%. For fiscal year 2007,
2    the Annual Percentage shall be 9.75%. For fiscal year 2008,
3    the Annual Percentage shall be 7.75%. For fiscal year 2009,
4    the Annual Percentage shall be 9.75%. For fiscal year 2010,
5    the Annual Percentage shall be 9.75%. For fiscal year 2011,
6    the Annual Percentage shall be 8.75%. For fiscal year 2012,
7    the Annual Percentage shall be 8.75%. For fiscal year 2013,
8    the Annual Percentage shall be 9.75%. For fiscal year 2014,
9    the Annual Percentage shall be 9.5%. For fiscal year 2015,
10    the Annual Percentage shall be 10%. For fiscal year 2018,
11    the Annual Percentage shall be 9.8%. For fiscal year 2019,
12    the Annual Percentage shall be 9.7%. For fiscal year 2020,
13    the Annual Percentage shall be 9.5%. For all other fiscal
14    years, the Annual Percentage shall be calculated as a
15    fraction, the numerator of which shall be the amount of
16    refunds approved for payment by the Department during the
17    preceding fiscal year as a result of overpayment of tax
18    liability under subsections (a) and (b)(1), (2), and (3) of
19    Section 201 of this Act plus the amount of such refunds
20    remaining approved but unpaid at the end of the preceding
21    fiscal year, minus the amounts transferred into the Income
22    Tax Refund Fund from the Tobacco Settlement Recovery Fund,
23    and the denominator of which shall be the amounts which
24    will be collected pursuant to subsections (a) and (b)(1),
25    (2), and (3) of Section 201 of this Act during the
26    preceding fiscal year; except that in State fiscal year

 

 

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1    2002, the Annual Percentage shall in no event exceed 7.6%.
2    The Director of Revenue shall certify the Annual Percentage
3    to the Comptroller on the last business day of the fiscal
4    year immediately preceding the fiscal year for which it is
5    to be effective.
6        (2) Beginning on January 1, 1989 and thereafter, the
7    Department shall deposit a percentage of the amounts
8    collected pursuant to subsections (a) and (b)(6), (7), and
9    (8), (c) and (d) of Section 201 of this Act into a fund in
10    the State treasury known as the Income Tax Refund Fund. The
11    Department shall deposit 18% of such amounts during the
12    period beginning January 1, 1989 and ending on June 30,
13    1989. Beginning with State fiscal year 1990 and for each
14    fiscal year thereafter, the percentage deposited into the
15    Income Tax Refund Fund during a fiscal year shall be the
16    Annual Percentage. For fiscal years 1999, 2000, and 2001,
17    the Annual Percentage shall be 19%. For fiscal year 2003,
18    the Annual Percentage shall be 27%. For fiscal year 2004,
19    the Annual Percentage shall be 32%. Upon the effective date
20    of Public Act 93-839 (July 30, 2004), the Annual Percentage
21    shall be 24% for fiscal year 2005. For fiscal year 2006,
22    the Annual Percentage shall be 20%. For fiscal year 2007,
23    the Annual Percentage shall be 17.5%. For fiscal year 2008,
24    the Annual Percentage shall be 15.5%. For fiscal year 2009,
25    the Annual Percentage shall be 17.5%. For fiscal year 2010,
26    the Annual Percentage shall be 17.5%. For fiscal year 2011,

 

 

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1    the Annual Percentage shall be 17.5%. For fiscal year 2012,
2    the Annual Percentage shall be 17.5%. For fiscal year 2013,
3    the Annual Percentage shall be 14%. For fiscal year 2014,
4    the Annual Percentage shall be 13.4%. For fiscal year 2015,
5    the Annual Percentage shall be 14%. For fiscal year 2018,
6    the Annual Percentage shall be 17.5%. For fiscal year 2019,
7    the Annual Percentage shall be 15.5%. For fiscal year 2020,
8    the Annual Percentage shall be 14.25%. For all other fiscal
9    years, the Annual Percentage shall be calculated as a
10    fraction, the numerator of which shall be the amount of
11    refunds approved for payment by the Department during the
12    preceding fiscal year as a result of overpayment of tax
13    liability under subsections (a) and (b)(6), (7), and (8),
14    (c) and (d) of Section 201 of this Act plus the amount of
15    such refunds remaining approved but unpaid at the end of
16    the preceding fiscal year, and the denominator of which
17    shall be the amounts which will be collected pursuant to
18    subsections (a) and (b)(6), (7), and (8), (c) and (d) of
19    Section 201 of this Act during the preceding fiscal year;
20    except that in State fiscal year 2002, the Annual
21    Percentage shall in no event exceed 23%. The Director of
22    Revenue shall certify the Annual Percentage to the
23    Comptroller on the last business day of the fiscal year
24    immediately preceding the fiscal year for which it is to be
25    effective.
26        (3) The Comptroller shall order transferred and the

 

 

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1    Treasurer shall transfer from the Tobacco Settlement
2    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
3    in January, 2001, (ii) $35,000,000 in January, 2002, and
4    (iii) $35,000,000 in January, 2003.
5    (d) Expenditures from Income Tax Refund Fund.
6        (1) Beginning January 1, 1989, money in the Income Tax
7    Refund Fund shall be expended exclusively for the purpose
8    of paying refunds resulting from overpayment of tax
9    liability under Section 201 of this Act and for making
10    transfers pursuant to this subsection (d).
11        (2) The Director shall order payment of refunds
12    resulting from overpayment of tax liability under Section
13    201 of this Act from the Income Tax Refund Fund only to the
14    extent that amounts collected pursuant to Section 201 of
15    this Act and transfers pursuant to this subsection (d) and
16    item (3) of subsection (c) have been deposited and retained
17    in the Fund.
18        (3) As soon as possible after the end of each fiscal
19    year, the Director shall order transferred and the State
20    Treasurer and State Comptroller shall transfer from the
21    Income Tax Refund Fund to the Personal Property Tax
22    Replacement Fund an amount, certified by the Director to
23    the Comptroller, equal to the excess of the amount
24    collected pursuant to subsections (c) and (d) of Section
25    201 of this Act deposited into the Income Tax Refund Fund
26    during the fiscal year over the amount of refunds resulting

 

 

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1    from overpayment of tax liability under subsections (c) and
2    (d) of Section 201 of this Act paid from the Income Tax
3    Refund Fund during the fiscal year.
4        (4) As soon as possible after the end of each fiscal
5    year, the Director shall order transferred and the State
6    Treasurer and State Comptroller shall transfer from the
7    Personal Property Tax Replacement Fund to the Income Tax
8    Refund Fund an amount, certified by the Director to the
9    Comptroller, equal to the excess of the amount of refunds
10    resulting from overpayment of tax liability under
11    subsections (c) and (d) of Section 201 of this Act paid
12    from the Income Tax Refund Fund during the fiscal year over
13    the amount collected pursuant to subsections (c) and (d) of
14    Section 201 of this Act deposited into the Income Tax
15    Refund Fund during the fiscal year.
16        (4.5) As soon as possible after the end of fiscal year
17    1999 and of each fiscal year thereafter, the Director shall
18    order transferred and the State Treasurer and State
19    Comptroller shall transfer from the Income Tax Refund Fund
20    to the General Revenue Fund any surplus remaining in the
21    Income Tax Refund Fund as of the end of such fiscal year;
22    excluding for fiscal years 2000, 2001, and 2002 amounts
23    attributable to transfers under item (3) of subsection (c)
24    less refunds resulting from the earned income tax credit.
25        (5) This Act shall constitute an irrevocable and
26    continuing appropriation from the Income Tax Refund Fund

 

 

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1    for the purpose of paying refunds upon the order of the
2    Director in accordance with the provisions of this Section.
3    (e) Deposits into the Education Assistance Fund and the
4Income Tax Surcharge Local Government Distributive Fund. On
5July 1, 1991, and thereafter, of the amounts collected pursuant
6to subsections (a) and (b) of Section 201 of this Act, minus
7deposits into the Income Tax Refund Fund, the Department shall
8deposit 7.3% into the Education Assistance Fund in the State
9Treasury. Beginning July 1, 1991, and continuing through
10January 31, 1993, of the amounts collected pursuant to
11subsections (a) and (b) of Section 201 of the Illinois Income
12Tax Act, minus deposits into the Income Tax Refund Fund, the
13Department shall deposit 3.0% into the Income Tax Surcharge
14Local Government Distributive Fund in the State Treasury.
15Beginning February 1, 1993 and continuing through June 30,
161993, of the amounts collected pursuant to subsections (a) and
17(b) of Section 201 of the Illinois Income Tax Act, minus
18deposits into the Income Tax Refund Fund, the Department shall
19deposit 4.4% into the Income Tax Surcharge Local Government
20Distributive Fund in the State Treasury. Beginning July 1,
211993, and continuing through June 30, 1994, of the amounts
22collected under subsections (a) and (b) of Section 201 of this
23Act, minus deposits into the Income Tax Refund Fund, the
24Department shall deposit 1.475% into the Income Tax Surcharge
25Local Government Distributive Fund in the State Treasury.
26    (f) Deposits into the Fund for the Advancement of

 

 

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1Education. Beginning February 1, 2015, the Department shall
2deposit the following portions of the revenue realized from the
3tax imposed upon individuals, trusts, and estates by
4subsections (a) and (b) of Section 201 of this Act, minus
5deposits into the Income Tax Refund Fund, into the Fund for the
6Advancement of Education:
7        (1) beginning February 1, 2015, and prior to February
8    1, 2025, 1/30; and
9        (2) beginning February 1, 2025, 1/26.
10    If the rate of tax imposed by subsection (a) and (b) of
11Section 201 is reduced pursuant to Section 201.5 of this Act,
12the Department shall not make the deposits required by this
13subsection (f) on or after the effective date of the reduction.
14    (g) Deposits into the Commitment to Human Services Fund.
15Beginning February 1, 2015, the Department shall deposit the
16following portions of the revenue realized from the tax imposed
17upon individuals, trusts, and estates by subsections (a) and
18(b) of Section 201 of this Act, minus deposits into the Income
19Tax Refund Fund, into the Commitment to Human Services Fund:
20        (1) beginning February 1, 2015, and prior to February
21    1, 2025, 1/30; and
22        (2) beginning February 1, 2025, 1/26.
23    If the rate of tax imposed by subsection (a) and (b) of
24Section 201 is reduced pursuant to Section 201.5 of this Act,
25the Department shall not make the deposits required by this
26subsection (g) on or after the effective date of the reduction.

 

 

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1    (h) Deposits into the Tax Compliance and Administration
2Fund. Beginning on the first day of the first calendar month to
3occur on or after August 26, 2014 (the effective date of Public
4Act 98-1098), each month the Department shall pay into the Tax
5Compliance and Administration Fund, to be used, subject to
6appropriation, to fund additional auditors and compliance
7personnel at the Department, an amount equal to 1/12 of 5% of
8the cash receipts collected during the preceding fiscal year by
9the Audit Bureau of the Department from the tax imposed by
10subsections (a), (b), (c), and (d) of Section 201 of this Act,
11net of deposits into the Income Tax Refund Fund made from those
12cash receipts.
13(Source: P.A. 99-78, eff. 7-20-15; 100-22, eff. 7-6-17; 100-23,
14eff. 7-6-17; 100-587, eff. 6-4-18; 100-621, eff. 7-20-18;
15100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-8-19.)
 
16    Section 5-65. The Regional Transportation Authority Act is
17amended by changing Section 4.09 as follows:
 
18    (70 ILCS 3615/4.09)  (from Ch. 111 2/3, par. 704.09)
19    Sec. 4.09. Public Transportation Fund and the Regional
20Transportation Authority Occupation and Use Tax Replacement
21Fund.
22    (a)(1) Except as otherwise provided in paragraph (4), as
23soon as possible after the first day of each month, beginning
24July 1, 1984, upon certification of the Department of Revenue,

 

 

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1the Comptroller shall order transferred and the Treasurer shall
2transfer from the General Revenue Fund to a special fund in the
3State Treasury to be known as the Public Transportation Fund an
4amount equal to 25% of the net revenue, before the deduction of
5the serviceman and retailer discounts pursuant to Section 9 of
6the Service Occupation Tax Act and Section 3 of the Retailers'
7Occupation Tax Act, realized from any tax imposed by the
8Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the
9amounts deposited into the Regional Transportation Authority
10tax fund created by Section 4.03 of this Act, from the County
11and Mass Transit District Fund as provided in Section 6z-20 of
12the State Finance Act and 25% of the amounts deposited into the
13Regional Transportation Authority Occupation and Use Tax
14Replacement Fund from the State and Local Sales Tax Reform Fund
15as provided in Section 6z-17 of the State Finance Act. On the
16first day of the month following the date that the Department
17receives revenues from increased taxes under Section 4.03(m) as
18authorized by Public Act 95-708 this amendatory Act of the 95th
19General Assembly, in lieu of the transfers authorized in the
20preceding sentence, upon certification of the Department of
21Revenue, the Comptroller shall order transferred and the
22Treasurer shall transfer from the General Revenue Fund to the
23Public Transportation Fund an amount equal to 25% of the net
24revenue, before the deduction of the serviceman and retailer
25discounts pursuant to Section 9 of the Service Occupation Tax
26Act and Section 3 of the Retailers' Occupation Tax Act,

 

 

10100SB1814ham001- 166 -LRB101 09785 JWD 61498 a

1realized from (i) 80% of the proceeds of any tax imposed by the
2Authority at a rate of 1.25% in Cook County, (ii) 75% of the
3proceeds of any tax imposed by the Authority at the rate of 1%
4in Cook County, and (iii) one-third of the proceeds of any tax
5imposed by the Authority at the rate of 0.75% in the Counties
6of DuPage, Kane, Lake, McHenry, and Will, all pursuant to
7Section 4.03, and 25% of the net revenue realized from any tax
8imposed by the Authority pursuant to Section 4.03.1, and 25% of
9the amounts deposited into the Regional Transportation
10Authority tax fund created by Section 4.03 of this Act from the
11County and Mass Transit District Fund as provided in Section
126z-20 of the State Finance Act, and 25% of the amounts
13deposited into the Regional Transportation Authority
14Occupation and Use Tax Replacement Fund from the State and
15Local Sales Tax Reform Fund as provided in Section 6z-17 of the
16State Finance Act. As used in this Section, net revenue
17realized for a month shall be the revenue collected by the
18State pursuant to Sections 4.03 and 4.03.1 during the previous
19month from within the metropolitan region, less the amount paid
20out during that same month as refunds to taxpayers for
21overpayment of liability in the metropolitan region under
22Sections 4.03 and 4.03.1.
23    Notwithstanding any provision of law to the contrary,
24beginning on July 6, 2017 (the effective date of Public Act
25100-23) this amendatory Act of the 100th General Assembly,
26those amounts required under this paragraph (1) of subsection

 

 

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1(a) to be transferred by the Treasurer into the Public
2Transportation Fund from the General Revenue Fund shall be
3directly deposited into the Public Transportation Fund as the
4revenues are realized from the taxes indicated.
5    (2) Except as otherwise provided in paragraph (4), on
6February 1, 2009 (the first day of the month following the
7effective date of Public Act 95-708) this amendatory Act of the
895th General Assembly and each month thereafter, upon
9certification by the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Public Transportation Fund an
12amount equal to 5% of the net revenue, before the deduction of
13the serviceman and retailer discounts pursuant to Section 9 of
14the Service Occupation Tax Act and Section 3 of the Retailers'
15Occupation Tax Act, realized from any tax imposed by the
16Authority pursuant to Sections 4.03 and 4.03.1 and certified by
17the Department of Revenue under Section 4.03(n) of this Act to
18be paid to the Authority and 5% of the amounts deposited into
19the Regional Transportation Authority tax fund created by
20Section 4.03 of this Act from the County and Mass Transit
21District Fund as provided in Section 6z-20 of the State Finance
22Act, and 5% of the amounts deposited into the Regional
23Transportation Authority Occupation and Use Tax Replacement
24Fund from the State and Local Sales Tax Reform Fund as provided
25in Section 6z-17 of the State Finance Act, and 5% of the
26revenue realized by the Chicago Transit Authority as financial

 

 

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1assistance from the City of Chicago from the proceeds of any
2tax imposed by the City of Chicago under Section 8-3-19 of the
3Illinois Municipal Code.
4    Notwithstanding any provision of law to the contrary,
5beginning on July 6, 2017 (the effective date of Public Act
6100-23), those amounts required under this paragraph (2) of
7subsection (a) to be transferred by the Treasurer into the
8Public Transportation Fund from the General Revenue Fund shall
9be directly deposited into the Public Transportation Fund as
10the revenues are realized from the taxes indicated.
11    (3) Except as otherwise provided in paragraph (4), as soon
12as possible after the first day of January, 2009 and each month
13thereafter, upon certification of the Department of Revenue
14with respect to the taxes collected under Section 4.03, the
15Comptroller shall order transferred and the Treasurer shall
16transfer from the General Revenue Fund to the Public
17Transportation Fund an amount equal to 25% of the net revenue,
18before the deduction of the serviceman and retailer discounts
19pursuant to Section 9 of the Service Occupation Tax Act and
20Section 3 of the Retailers' Occupation Tax Act, realized from
21(i) 20% of the proceeds of any tax imposed by the Authority at
22a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
23tax imposed by the Authority at the rate of 1% in Cook County,
24and (iii) one-third of the proceeds of any tax imposed by the
25Authority at the rate of 0.75% in the Counties of DuPage, Kane,
26Lake, McHenry, and Will, all pursuant to Section 4.03, and the

 

 

10100SB1814ham001- 169 -LRB101 09785 JWD 61498 a

1Comptroller shall order transferred and the Treasurer shall
2transfer from the General Revenue Fund to the Public
3Transportation Fund (iv) an amount equal to 25% of the revenue
4realized by the Chicago Transit Authority as financial
5assistance from the City of Chicago from the proceeds of any
6tax imposed by the City of Chicago under Section 8-3-19 of the
7Illinois Municipal Code.
8    Notwithstanding any provision of law to the contrary,
9beginning on July 6, 2017 (the effective date of Public Act
10100-23), those amounts required under this paragraph (3) of
11subsection (a) to be transferred by the Treasurer into the
12Public Transportation Fund from the General Revenue Fund shall
13be directly deposited into the Public Transportation Fund as
14the revenues are realized from the taxes indicated.
15    (4) Notwithstanding any provision of law to the contrary,
16of the transfers to be made under paragraphs (1), (2), and (3)
17of this subsection (a) from the General Revenue Fund to the
18Public Transportation Fund, the first $150,000,000
19$100,000,000 that would have otherwise been transferred from
20the General Revenue Fund shall be transferred from the Road
21Fund. The remaining balance of such transfers shall be made
22from the General Revenue Fund.
23    (5) (Blank). For State fiscal year 2018 only,
24notwithstanding any provision of law to the contrary, the total
25amount of revenue and deposits under this subsection (a)
26attributable to revenues realized during State fiscal year 2018

 

 

10100SB1814ham001- 170 -LRB101 09785 JWD 61498 a

1shall be reduced by 10%.
2    (6) (Blank). For State fiscal year 2019 only,
3notwithstanding any provision of law to the contrary, the total
4amount of revenue and deposits under this Section attributable
5to revenues realized during State fiscal year 2019 shall be
6reduced by 5%.
7    (7) For State fiscal year 2020 only, notwithstanding any
8provision of law to the contrary, the total amount of revenue
9and deposits under this Section attributable to revenues
10realized during State fiscal year 2020 shall be reduced by 5%.
11    (b)(1) All moneys deposited in the Public Transportation
12Fund and the Regional Transportation Authority Occupation and
13Use Tax Replacement Fund, whether deposited pursuant to this
14Section or otherwise, are allocated to the Authority, except
15for amounts appropriated to the Office of the Executive
16Inspector General as authorized by subsection (h) of Section
174.03.3 and amounts transferred to the Audit Expense Fund
18pursuant to Section 6z-27 of the State Finance Act. The
19Comptroller, as soon as possible after each monthly transfer
20provided in this Section and after each deposit into the Public
21Transportation Fund, shall order the Treasurer to pay to the
22Authority out of the Public Transportation Fund the amount so
23transferred or deposited. Any Additional State Assistance and
24Additional Financial Assistance paid to the Authority under
25this Section shall be expended by the Authority for its
26purposes as provided in this Act. The balance of the amounts

 

 

10100SB1814ham001- 171 -LRB101 09785 JWD 61498 a

1paid to the Authority from the Public Transportation Fund shall
2be expended by the Authority as provided in Section 4.03.3. The
3Comptroller, as soon as possible after each deposit into the
4Regional Transportation Authority Occupation and Use Tax
5Replacement Fund provided in this Section and Section 6z-17 of
6the State Finance Act, shall order the Treasurer to pay to the
7Authority out of the Regional Transportation Authority
8Occupation and Use Tax Replacement Fund the amount so
9deposited. Such amounts paid to the Authority may be expended
10by it for its purposes as provided in this Act. The provisions
11directing the distributions from the Public Transportation
12Fund and the Regional Transportation Authority Occupation and
13Use Tax Replacement Fund provided for in this Section shall
14constitute an irrevocable and continuing appropriation of all
15amounts as provided herein. The State Treasurer and State
16Comptroller are hereby authorized and directed to make
17distributions as provided in this Section. (2) Provided,
18however, no moneys deposited under subsection (a) of this
19Section shall be paid from the Public Transportation Fund to
20the Authority or its assignee for any fiscal year until the
21Authority has certified to the Governor, the Comptroller, and
22the Mayor of the City of Chicago that it has adopted for that
23fiscal year an Annual Budget and Two-Year Financial Plan
24meeting the requirements in Section 4.01(b).
25    (c) In recognition of the efforts of the Authority to
26enhance the mass transportation facilities under its control,

 

 

10100SB1814ham001- 172 -LRB101 09785 JWD 61498 a

1the State shall provide financial assistance ("Additional
2State Assistance") in excess of the amounts transferred to the
3Authority from the General Revenue Fund under subsection (a) of
4this Section. Additional State Assistance shall be calculated
5as provided in subsection (d), but shall in no event exceed the
6following specified amounts with respect to the following State
7fiscal years:
8        1990$5,000,000;
9        1991$5,000,000;
10        1992$10,000,000;
11        1993$10,000,000;
12        1994$20,000,000;
13        1995$30,000,000;
14        1996$40,000,000;
15        1997$50,000,000;
16        1998$55,000,000; and
17        each year thereafter$55,000,000.
18    (c-5) The State shall provide financial assistance
19("Additional Financial Assistance") in addition to the
20Additional State Assistance provided by subsection (c) and the
21amounts transferred to the Authority from the General Revenue
22Fund under subsection (a) of this Section. Additional Financial
23Assistance provided by this subsection shall be calculated as
24provided in subsection (d), but shall in no event exceed the
25following specified amounts with respect to the following State
26fiscal years:

 

 

10100SB1814ham001- 173 -LRB101 09785 JWD 61498 a

1        2000$0;
2        2001$16,000,000;
3        2002$35,000,000;
4        2003$54,000,000;
5        2004$73,000,000;
6        2005$93,000,000; and
7        each year thereafter$100,000,000.
8    (d) Beginning with State fiscal year 1990 and continuing
9for each State fiscal year thereafter, the Authority shall
10annually certify to the State Comptroller and State Treasurer,
11separately with respect to each of subdivisions (g)(2) and
12(g)(3) of Section 4.04 of this Act, the following amounts:
13        (1) The amount necessary and required, during the State
14    fiscal year with respect to which the certification is
15    made, to pay its obligations for debt service on all
16    outstanding bonds or notes issued by the Authority under
17    subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
18        (2) An estimate of the amount necessary and required to
19    pay its obligations for debt service for any bonds or notes
20    which the Authority anticipates it will issue under
21    subdivisions (g)(2) and (g)(3) of Section 4.04 during that
22    State fiscal year.
23        (3) Its debt service savings during the preceding State
24    fiscal year from refunding or advance refunding of bonds or
25    notes issued under subdivisions (g)(2) and (g)(3) of
26    Section 4.04.

 

 

10100SB1814ham001- 174 -LRB101 09785 JWD 61498 a

1        (4) The amount of interest, if any, earned by the
2    Authority during the previous State fiscal year on the
3    proceeds of bonds or notes issued pursuant to subdivisions
4    (g)(2) and (g)(3) of Section 4.04, other than refunding or
5    advance refunding bonds or notes.
6    The certification shall include a specific schedule of debt
7service payments, including the date and amount of each payment
8for all outstanding bonds or notes and an estimated schedule of
9anticipated debt service for all bonds and notes it intends to
10issue, if any, during that State fiscal year, including the
11estimated date and estimated amount of each payment.
12    Immediately upon the issuance of bonds for which an
13estimated schedule of debt service payments was prepared, the
14Authority shall file an amended certification with respect to
15item (2) above, to specify the actual schedule of debt service
16payments, including the date and amount of each payment, for
17the remainder of the State fiscal year.
18    On the first day of each month of the State fiscal year in
19which there are bonds outstanding with respect to which the
20certification is made, the State Comptroller shall order
21transferred and the State Treasurer shall transfer from the
22Road Fund to the Public Transportation Fund the Additional
23State Assistance and Additional Financial Assistance in an
24amount equal to the aggregate of (i) one-twelfth of the sum of
25the amounts certified under items (1) and (3) above less the
26amount certified under item (4) above, plus (ii) the amount

 

 

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1required to pay debt service on bonds and notes issued during
2the fiscal year, if any, divided by the number of months
3remaining in the fiscal year after the date of issuance, or
4some smaller portion as may be necessary under subsection (c)
5or (c-5) of this Section for the relevant State fiscal year,
6plus (iii) any cumulative deficiencies in transfers for prior
7months, until an amount equal to the sum of the amounts
8certified under items (1) and (3) above, plus the actual debt
9service certified under item (2) above, less the amount
10certified under item (4) above, has been transferred; except
11that these transfers are subject to the following limits:
12        (A) In no event shall the total transfers in any State
13    fiscal year relating to outstanding bonds and notes issued
14    by the Authority under subdivision (g)(2) of Section 4.04
15    exceed the lesser of the annual maximum amount specified in
16    subsection (c) or the sum of the amounts certified under
17    items (1) and (3) above, plus the actual debt service
18    certified under item (2) above, less the amount certified
19    under item (4) above, with respect to those bonds and
20    notes.
21        (B) In no event shall the total transfers in any State
22    fiscal year relating to outstanding bonds and notes issued
23    by the Authority under subdivision (g)(3) of Section 4.04
24    exceed the lesser of the annual maximum amount specified in
25    subsection (c-5) or the sum of the amounts certified under
26    items (1) and (3) above, plus the actual debt service

 

 

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1    certified under item (2) above, less the amount certified
2    under item (4) above, with respect to those bonds and
3    notes.
4    The term "outstanding" does not include bonds or notes for
5which refunding or advance refunding bonds or notes have been
6issued.
7    (e) Neither Additional State Assistance nor Additional
8Financial Assistance may be pledged, either directly or
9indirectly as general revenues of the Authority, as security
10for any bonds issued by the Authority. The Authority may not
11assign its right to receive Additional State Assistance or
12Additional Financial Assistance, or direct payment of
13Additional State Assistance or Additional Financial
14Assistance, to a trustee or any other entity for the payment of
15debt service on its bonds.
16    (f) The certification required under subsection (d) with
17respect to outstanding bonds and notes of the Authority shall
18be filed as early as practicable before the beginning of the
19State fiscal year to which it relates. The certification shall
20be revised as may be necessary to accurately state the debt
21service requirements of the Authority.
22    (g) Within 6 months of the end of each fiscal year, the
23Authority shall determine:
24        (i) whether the aggregate of all system generated
25    revenues for public transportation in the metropolitan
26    region which is provided by, or under grant or purchase of

 

 

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1    service contracts with, the Service Boards equals 50% of
2    the aggregate of all costs of providing such public
3    transportation. "System generated revenues" include all
4    the proceeds of fares and charges for services provided,
5    contributions received in connection with public
6    transportation from units of local government other than
7    the Authority, except for contributions received by the
8    Chicago Transit Authority from a real estate transfer tax
9    imposed under subsection (i) of Section 8-3-19 of the
10    Illinois Municipal Code, and from the State pursuant to
11    subsection (i) of Section 2705-305 of the Department of
12    Transportation Law (20 ILCS 2705/2705-305), and all other
13    revenues properly included consistent with generally
14    accepted accounting principles but may not include: the
15    proceeds from any borrowing, and, beginning with the 2007
16    fiscal year, all revenues and receipts, including but not
17    limited to fares and grants received from the federal,
18    State or any unit of local government or other entity,
19    derived from providing ADA paratransit service pursuant to
20    Section 2.30 of the Regional Transportation Authority Act.
21    "Costs" include all items properly included as operating
22    costs consistent with generally accepted accounting
23    principles, including administrative costs, but do not
24    include: depreciation; payment of principal and interest
25    on bonds, notes or other evidences of obligations for
26    borrowed money of the Authority; payments with respect to

 

 

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1    public transportation facilities made pursuant to
2    subsection (b) of Section 2.20; any payments with respect
3    to rate protection contracts, credit enhancements or
4    liquidity agreements made under Section 4.14; any other
5    cost as to which it is reasonably expected that a cash
6    expenditure will not be made; costs for passenger security
7    including grants, contracts, personnel, equipment and
8    administrative expenses, except in the case of the Chicago
9    Transit Authority, in which case the term does not include
10    costs spent annually by that entity for protection against
11    crime as required by Section 27a of the Metropolitan
12    Transit Authority Act; the costs of Debt Service paid by
13    the Chicago Transit Authority, as defined in Section 12c of
14    the Metropolitan Transit Authority Act, or bonds or notes
15    issued pursuant to that Section; the payment by the
16    Commuter Rail Division of debt service on bonds issued
17    pursuant to Section 3B.09; expenses incurred by the
18    Suburban Bus Division for the cost of new public
19    transportation services funded from grants pursuant to
20    Section 2.01e of this amendatory Act of the 95th General
21    Assembly for a period of 2 years from the date of
22    initiation of each such service; costs as exempted by the
23    Board for projects pursuant to Section 2.09 of this Act;
24    or, beginning with the 2007 fiscal year, expenses related
25    to providing ADA paratransit service pursuant to Section
26    2.30 of the Regional Transportation Authority Act; or in

 

 

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1    fiscal years 2008 through 2012 inclusive, costs in the
2    amount of $200,000,000 in fiscal year 2008, reducing by
3    $40,000,000 in each fiscal year thereafter until this
4    exemption is eliminated. If said system generated revenues
5    are less than 50% of said costs, the Board shall remit an
6    amount equal to the amount of the deficit to the State. The
7    Treasurer shall deposit any such payment in the Road Fund;
8    and
9        (ii) whether, beginning with the 2007 fiscal year, the
10    aggregate of all fares charged and received for ADA
11    paratransit services equals the system generated ADA
12    paratransit services revenue recovery ratio percentage of
13    the aggregate of all costs of providing such ADA
14    paratransit services.
15    (h) If the Authority makes any payment to the State under
16paragraph (g), the Authority shall reduce the amount provided
17to a Service Board from funds transferred under paragraph (a)
18in proportion to the amount by which that Service Board failed
19to meet its required system generated revenues recovery ratio.
20A Service Board which is affected by a reduction in funds under
21this paragraph shall submit to the Authority concurrently with
22its next due quarterly report a revised budget incorporating
23the reduction in funds. The revised budget must meet the
24criteria specified in clauses (i) through (vi) of Section
254.11(b)(2). The Board shall review and act on the revised
26budget as provided in Section 4.11(b)(3).

 

 

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1(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
2    Section 5-70. The School Code is amended by changing
3Sections 3-16 and 18-8.15 and by adding Sections 2-3.176,
42-3.177, 2-3.178, and 14-7.02c as follows:
 
5    (105 ILCS 5/2-3.176 new)
6    Sec. 2-3.176. Transfers to Governor's Grant Fund. In
7addition to any other transfers that may be provided for by
8law, the State Comptroller shall direct and the State Treasurer
9shall transfer from the SBE Federal Agency Services Fund and
10the SBE Federal Department of Education Fund into the
11Governor's Grant Fund such amounts as may be directed in
12writing by the State Board of Education.
 
13    (105 ILCS 5/2-3.177 new)
14    Sec. 2-3.177. Transfers to DHS Special Purposes Trust Fund.
15In addition to any other transfers that may be provided for by
16law, the State Comptroller shall direct and the State Treasurer
17shall transfer from the SBE Federal Agency Services Fund into
18the DHS Special Purposes Trust Fund such amounts as may be
19directed in writing by the State Board of Education.
 
20    (105 ILCS 5/2-3.178 new)
21    Sec. 2-3.178. K-12 Recycling Grant Program.
22    (a) Subject to appropriation, the State Board of Education

 

 

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1must create and administer the K-12 Recycling Grant Program to
2provide grants to school districts for the implementation or
3improvement of a school's recycling program. A school district
4that applies for a grant under this Section may receive a
5maximum grant amount of $5,000 per school in that district and
6may use the grant funds only to implement or improve a school's
7recycling program.
8    (b) The State Board must adopt rules to implement this
9Section.
 
10    (105 ILCS 5/3-16)
11    Sec. 3-16. Grants to alternative schools, safe schools, and
12alternative learning opportunities programs. The State Board
13of Education, subject to appropriation, shall award grants to
14alternative schools, safe schools, and alternative learning
15opportunities programs operated by a regional office of
16education. For fiscal year 2018, to To calculate grant amounts
17to the programs operated by regional offices of education, the
18State Board shall calculate an amount equal to the greater of
19the regional program's best 3 months of average daily
20attendance for the 2016-2017 school year or the average of the
21best 3 months of average daily attendance for the 2014-2015
22school year through the 2016-2017 school year, multiplied by
23the amount of $6,119. For fiscal year 2019, to calculate grant
24amounts to the programs operated by regional offices of
25education, the State Board shall calculate an amount equal to

 

 

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1the greater of the regional program's best 3 months of average
2daily attendance for the 2017-2018 school year or the average
3of the best 3 months of average daily attendance for the
42015-2016 school year through the 2017-2018 school year,
5multiplied by the amount of $6,119. These amounts This amount
6shall be termed the "Regional Program Increased Enrollment
7Recognition". If the amount of the Regional Program Increased
8Enrollment Recognition is greater than the amount of the
9regional office of education program's Base Funding Minimum for
10fiscal year 2018 or fiscal year 2019, calculated under Section
1118-8.15, then the State Board of Education shall pay the
12regional program a grant equal to the difference between the
13regional program's Regional Program Increased Enrollment
14Recognition and the Base Funding Minimum for fiscal year 2018
15or fiscal year 2019, respectively. Nothing in this Section
16shall be construed to alter any payments or calculations under
17Section 18-8.15.
18(Source: P.A. 100-587, eff. 6-4-18.)
 
19    (105 ILCS 5/14-7.02c new)
20    Sec. 14-7.02c. Private therapeutic day schools; student
21enrollment data. The Illinois Purchased Care Review Board must
22accept amended student enrollment data from special education
23private therapeutic day schools that have specialized
24contractual agreements with a school district having a
25population exceeding 500,000 inhabitants in the 2016-2017 and

 

 

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12017-2018 school years. The amended student enrollment data
2must be based on actual monthly enrollment days where a student
3placed by the school district was formally enrolled and began
4to receive services through the last date he or she was
5formally exited from the therapeutic day school. All enrolled
6days must be confined to the official beginning and end dates
7of the therapeutic day school's official calendar on file with
8the State Board of Education. In no instance may the amended
9enrollment be further reduced to account for student absences.
10A school district having a population of 500,000 or less
11inhabitants must be billed at the per diem rate approved by the
12Illinois Purchased Care Review Board based on days enrolled as
13prescribed in Section 900.330 of Title 89 of the Illinois
14Administrative Code.
 
15    (105 ILCS 5/18-8.15)
16    Sec. 18-8.15. Evidence-based funding for student success
17for the 2017-2018 and subsequent school years.
18    (a) General provisions.
19        (1) The purpose of this Section is to ensure that, by
20    June 30, 2027 and beyond, this State has a kindergarten
21    through grade 12 public education system with the capacity
22    to ensure the educational development of all persons to the
23    limits of their capacities in accordance with Section 1 of
24    Article X of the Constitution of the State of Illinois. To
25    accomplish that objective, this Section creates a method of

 

 

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1    funding public education that is evidence-based; is
2    sufficient to ensure every student receives a meaningful
3    opportunity to learn irrespective of race, ethnicity,
4    sexual orientation, gender, or community-income level; and
5    is sustainable and predictable. When fully funded under
6    this Section, every school shall have the resources, based
7    on what the evidence indicates is needed, to:
8            (A) provide all students with a high quality
9        education that offers the academic, enrichment, social
10        and emotional support, technical, and career-focused
11        programs that will allow them to become competitive
12        workers, responsible parents, productive citizens of
13        this State, and active members of our national
14        democracy;
15            (B) ensure all students receive the education they
16        need to graduate from high school with the skills
17        required to pursue post-secondary education and
18        training for a rewarding career;
19            (C) reduce, with a goal of eliminating, the
20        achievement gap between at-risk and non-at-risk
21        students by raising the performance of at-risk
22        students and not by reducing standards; and
23            (D) ensure this State satisfies its obligation to
24        assume the primary responsibility to fund public
25        education and simultaneously relieve the
26        disproportionate burden placed on local property taxes

 

 

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1        to fund schools.
2        (2) The evidence-based funding formula under this
3    Section shall be applied to all Organizational Units in
4    this State. The evidence-based funding formula outlined in
5    this Act is based on the formula outlined in Senate Bill 1
6    of the 100th General Assembly, as passed by both
7    legislative chambers. As further defined and described in
8    this Section, there are 4 major components of the
9    evidence-based funding model:
10            (A) First, the model calculates a unique adequacy
11        target for each Organizational Unit in this State that
12        considers the costs to implement research-based
13        activities, the unit's student demographics, and
14        regional wage difference.
15            (B) Second, the model calculates each
16        Organizational Unit's local capacity, or the amount
17        each Organizational Unit is assumed to contribute
18        towards its adequacy target from local resources.
19            (C) Third, the model calculates how much funding
20        the State currently contributes to the Organizational
21        Unit, and adds that to the unit's local capacity to
22        determine the unit's overall current adequacy of
23        funding.
24            (D) Finally, the model's distribution method
25        allocates new State funding to those Organizational
26        Units that are least well-funded, considering both

 

 

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1        local capacity and State funding, in relation to their
2        adequacy target.
3        (3) An Organizational Unit receiving any funding under
4    this Section may apply those funds to any fund so received
5    for which that Organizational Unit is authorized to make
6    expenditures by law.
7        (4) As used in this Section, the following terms shall
8    have the meanings ascribed in this paragraph (4):
9        "Adequacy Target" is defined in paragraph (1) of
10    subsection (b) of this Section.
11        "Adjusted EAV" is defined in paragraph (4) of
12    subsection (d) of this Section.
13        "Adjusted Local Capacity Target" is defined in
14    paragraph (3) of subsection (c) of this Section.
15        "Adjusted Operating Tax Rate" means a tax rate for all
16    Organizational Units, for which the State Superintendent
17    shall calculate and subtract for the Operating Tax Rate a
18    transportation rate based on total expenses for
19    transportation services under this Code, as reported on the
20    most recent Annual Financial Report in Pupil
21    Transportation Services, function 2550 in both the
22    Education and Transportation funds and functions 4110 and
23    4120 in the Transportation fund, less any corresponding
24    fiscal year State of Illinois scheduled payments excluding
25    net adjustments for prior years for regular, vocational, or
26    special education transportation reimbursement pursuant to

 

 

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1    Section 29-5 or subsection (b) of Section 14-13.01 of this
2    Code divided by the Adjusted EAV. If an Organizational
3    Unit's corresponding fiscal year State of Illinois
4    scheduled payments excluding net adjustments for prior
5    years for regular, vocational, or special education
6    transportation reimbursement pursuant to Section 29-5 or
7    subsection (b) of Section 14-13.01 of this Code exceed the
8    total transportation expenses, as defined in this
9    paragraph, no transportation rate shall be subtracted from
10    the Operating Tax Rate.
11        "Allocation Rate" is defined in paragraph (3) of
12    subsection (g) of this Section.
13        "Alternative School" means a public school that is
14    created and operated by a regional superintendent of
15    schools and approved by the State Board.
16        "Applicable Tax Rate" is defined in paragraph (1) of
17    subsection (d) of this Section.
18        "Assessment" means any of those benchmark, progress
19    monitoring, formative, diagnostic, and other assessments,
20    in addition to the State accountability assessment, that
21    assist teachers' needs in understanding the skills and
22    meeting the needs of the students they serve.
23        "Assistant principal" means a school administrator
24    duly endorsed to be employed as an assistant principal in
25    this State.
26        "At-risk student" means a student who is at risk of not

 

 

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1    meeting the Illinois Learning Standards or not graduating
2    from elementary or high school and who demonstrates a need
3    for vocational support or social services beyond that
4    provided by the regular school program. All students
5    included in an Organizational Unit's Low-Income Count, as
6    well as all English learner and disabled students attending
7    the Organizational Unit, shall be considered at-risk
8    students under this Section.
9        "Average Student Enrollment" or "ASE" for fiscal year
10    2018 means, for an Organizational Unit, the greater of the
11    average number of students (grades K through 12) reported
12    to the State Board as enrolled in the Organizational Unit
13    on October 1 in the immediately preceding school year, plus
14    the pre-kindergarten students who receive special
15    education services of 2 or more hours a day as reported to
16    the State Board on December 1 in the immediately preceding
17    school year, or the average number of students (grades K
18    through 12) reported to the State Board as enrolled in the
19    Organizational Unit on October 1, plus the
20    pre-kindergarten students who receive special education
21    services of 2 or more hours a day as reported to the State
22    Board on December 1, for each of the immediately preceding
23    3 school years. For fiscal year 2019 and each subsequent
24    fiscal year, "Average Student Enrollment" or "ASE" means,
25    for an Organizational Unit, the greater of the average
26    number of students (grades K through 12) reported to the

 

 

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1    State Board as enrolled in the Organizational Unit on
2    October 1 and March 1 in the immediately preceding school
3    year, plus the pre-kindergarten students who receive
4    special education services as reported to the State Board
5    on October 1 and March 1 in the immediately preceding
6    school year, or the average number of students (grades K
7    through 12) reported to the State Board as enrolled in the
8    Organizational Unit on October 1 and March 1, plus the
9    pre-kindergarten students who receive special education
10    services as reported to the State Board on October 1 and
11    March 1, for each of the immediately preceding 3 school
12    years. For the purposes of this definition, "enrolled in
13    the Organizational Unit" means the number of students
14    reported to the State Board who are enrolled in schools
15    within the Organizational Unit that the student attends or
16    would attend if not placed or transferred to another school
17    or program to receive needed services. For the purposes of
18    calculating "ASE", all students, grades K through 12,
19    excluding those attending kindergarten for a half day and
20    students attending an alternative education program
21    operated by a regional office of education or intermediate
22    service center, shall be counted as 1.0. All students
23    attending kindergarten for a half day shall be counted as
24    0.5, unless in 2017 by June 15 or by March 1 in subsequent
25    years, the school district reports to the State Board of
26    Education the intent to implement full-day kindergarten

 

 

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1    district-wide for all students, then all students
2    attending kindergarten shall be counted as 1.0. Special
3    education pre-kindergarten students shall be counted as
4    0.5 each. If the State Board does not collect or has not
5    collected both an October 1 and March 1 enrollment count by
6    grade or a December 1 collection of special education
7    pre-kindergarten students as of the effective date of this
8    amendatory Act of the 100th General Assembly, it shall
9    establish such collection for all future years. For any
10    year where a count by grade level was collected only once,
11    that count shall be used as the single count available for
12    computing a 3-year average ASE. Funding for programs
13    operated by a regional office of education or an
14    intermediate service center must be calculated using the
15    evidence-based funding formula under this Section for the
16    2019-2020 school year and each subsequent school year until
17    separate adequacy formulas are developed and adopted for
18    each type of program. ASE for a program operated by a
19    regional office of education or an intermediate service
20    center must be determined by the March 1 enrollment for the
21    program. For the 2019-2020 school year, the ASE used in the
22    calculation must be the first-year ASE and, in that year
23    only, the assignment of students served by a regional
24    office of education or intermediate service center shall
25    not result in a reduction of the March enrollment for any
26    school district. For the 2020-2021 school year, the ASE

 

 

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1    must be the greater of the current-year ASE or the 2-year
2    average ASE. Beginning with the 2021-2022 school year, the
3    ASE must be the greater of the current-year ASE or the
4    3-year average ASE. School districts shall submit the data
5    for the ASE calculation to the State Board within 45 days
6    of the dates required in this Section for submission of
7    enrollment data in order for it to be included in the ASE
8    calculation. For fiscal year 2018 only, the ASE calculation
9    shall include only enrollment taken on October 1.
10        "Base Funding Guarantee" is defined in paragraph (10)
11    of subsection (g) of this Section.
12        "Base Funding Minimum" is defined in subsection (e) of
13    this Section.
14        "Base Tax Year" means the property tax levy year used
15    to calculate the Budget Year allocation of primary State
16    aid.
17        "Base Tax Year's Extension" means the product of the
18    equalized assessed valuation utilized by the county clerk
19    in the Base Tax Year multiplied by the limiting rate as
20    calculated by the county clerk and defined in PTELL.
21        "Bilingual Education Allocation" means the amount of
22    an Organizational Unit's final Adequacy Target
23    attributable to bilingual education divided by the
24    Organizational Unit's final Adequacy Target, the product
25    of which shall be multiplied by the amount of new funding
26    received pursuant to this Section. An Organizational

 

 

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1    Unit's final Adequacy Target attributable to bilingual
2    education shall include all additional investments in
3    English learner students' adequacy elements.
4        "Budget Year" means the school year for which primary
5    State aid is calculated and awarded under this Section.
6        "Central office" means individual administrators and
7    support service personnel charged with managing the
8    instructional programs, business and operations, and
9    security of the Organizational Unit.
10        "Comparable Wage Index" or "CWI" means a regional cost
11    differentiation metric that measures systemic, regional
12    variations in the salaries of college graduates who are not
13    educators. The CWI utilized for this Section shall, for the
14    first 3 years of Evidence-Based Funding implementation, be
15    the CWI initially developed by the National Center for
16    Education Statistics, as most recently updated by Texas A &
17    M University. In the fourth and subsequent years of
18    Evidence-Based Funding implementation, the State
19    Superintendent shall re-determine the CWI using a similar
20    methodology to that identified in the Texas A & M
21    University study, with adjustments made no less frequently
22    than once every 5 years.
23        "Computer technology and equipment" means computers
24    servers, notebooks, network equipment, copiers, printers,
25    instructional software, security software, curriculum
26    management courseware, and other similar materials and

 

 

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1    equipment.
2        "Computer technology and equipment investment
3    allocation" means the final Adequacy Target amount of an
4    Organizational Unit assigned to Tier 1 or Tier 2 in the
5    prior school year attributable to the additional $285.50
6    per student computer technology and equipment investment
7    grant divided by the Organizational Unit's final Adequacy
8    Target, the result of which shall be multiplied by the
9    amount of new funding received pursuant to this Section. An
10    Organizational Unit assigned to a Tier 1 or Tier 2 final
11    Adequacy Target attributable to the received computer
12    technology and equipment investment grant shall include
13    all additional investments in computer technology and
14    equipment adequacy elements.
15        "Core subject" means mathematics; science; reading,
16    English, writing, and language arts; history and social
17    studies; world languages; and subjects taught as Advanced
18    Placement in high schools.
19        "Core teacher" means a regular classroom teacher in
20    elementary schools and teachers of a core subject in middle
21    and high schools.
22        "Core Intervention teacher (tutor)" means a licensed
23    teacher providing one-on-one or small group tutoring to
24    students struggling to meet proficiency in core subjects.
25        "CPPRT" means corporate personal property replacement
26    tax funds paid to an Organizational Unit during the

 

 

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1    calendar year one year before the calendar year in which a
2    school year begins, pursuant to "An Act in relation to the
3    abolition of ad valorem personal property tax and the
4    replacement of revenues lost thereby, and amending and
5    repealing certain Acts and parts of Acts in connection
6    therewith", certified August 14, 1979, as amended (Public
7    Act 81-1st S.S.-1).
8        "EAV" means equalized assessed valuation as defined in
9    paragraph (2) of subsection (d) of this Section and
10    calculated in accordance with paragraph (3) of subsection
11    (d) of this Section.
12        "ECI" means the Bureau of Labor Statistics' national
13    employment cost index for civilian workers in educational
14    services in elementary and secondary schools on a
15    cumulative basis for the 12-month calendar year preceding
16    the fiscal year of the Evidence-Based Funding calculation.
17        "EIS Data" means the employment information system
18    data maintained by the State Board on educators within
19    Organizational Units.
20        "Employee benefits" means health, dental, and vision
21    insurance offered to employees of an Organizational Unit,
22    the costs associated with statutorily required payment of
23    the normal cost of the Organizational Unit's teacher
24    pensions, Social Security employer contributions, and
25    Illinois Municipal Retirement Fund employer contributions.
26        "English learner" or "EL" means a child included in the

 

 

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1    definition of "English learners" under Section 14C-2 of
2    this Code participating in a program of transitional
3    bilingual education or a transitional program of
4    instruction meeting the requirements and program
5    application procedures of Article 14C of this Code. For the
6    purposes of collecting the number of EL students enrolled,
7    the same collection and calculation methodology as defined
8    above for "ASE" shall apply to English learners, with the
9    exception that EL student enrollment shall include
10    students in grades pre-kindergarten through 12.
11        "Essential Elements" means those elements, resources,
12    and educational programs that have been identified through
13    academic research as necessary to improve student success,
14    improve academic performance, close achievement gaps, and
15    provide for other per student costs related to the delivery
16    and leadership of the Organizational Unit, as well as the
17    maintenance and operations of the unit, and which are
18    specified in paragraph (2) of subsection (b) of this
19    Section.
20        "Evidence-Based Funding" means State funding provided
21    to an Organizational Unit pursuant to this Section.
22        "Extended day" means academic and enrichment programs
23    provided to students outside the regular school day before
24    and after school or during non-instructional times during
25    the school day.
26        "Extension Limitation Ratio" means a numerical ratio

 

 

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1    in which the numerator is the Base Tax Year's Extension and
2    the denominator is the Preceding Tax Year's Extension.
3        "Final Percent of Adequacy" is defined in paragraph (4)
4    of subsection (f) of this Section.
5        "Final Resources" is defined in paragraph (3) of
6    subsection (f) of this Section.
7        "Full-time equivalent" or "FTE" means the full-time
8    equivalency compensation for staffing the relevant
9    position at an Organizational Unit.
10        "Funding Gap" is defined in paragraph (1) of subsection
11    (g).
12        "Guidance counselor" means a licensed guidance
13    counselor who provides guidance and counseling support for
14    students within an Organizational Unit.
15        "Hybrid District" means a partial elementary unit
16    district created pursuant to Article 11E of this Code.
17        "Instructional assistant" means a core or special
18    education, non-licensed employee who assists a teacher in
19    the classroom and provides academic support to students.
20        "Instructional facilitator" means a qualified teacher
21    or licensed teacher leader who facilitates and coaches
22    continuous improvement in classroom instruction; provides
23    instructional support to teachers in the elements of
24    research-based instruction or demonstrates the alignment
25    of instruction with curriculum standards and assessment
26    tools; develops or coordinates instructional programs or

 

 

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1    strategies; develops and implements training; chooses
2    standards-based instructional materials; provides teachers
3    with an understanding of current research; serves as a
4    mentor, site coach, curriculum specialist, or lead
5    teacher; or otherwise works with fellow teachers, in
6    collaboration, to use data to improve instructional
7    practice or develop model lessons.
8        "Instructional materials" means relevant instructional
9    materials for student instruction, including, but not
10    limited to, textbooks, consumable workbooks, laboratory
11    equipment, library books, and other similar materials.
12        "Laboratory School" means a public school that is
13    created and operated by a public university and approved by
14    the State Board.
15        "Librarian" means a teacher with an endorsement as a
16    library information specialist or another individual whose
17    primary responsibility is overseeing library resources
18    within an Organizational Unit.
19        "Limiting rate for Hybrid Districts" means the
20    combined elementary school and high school limited rates.
21        "Local Capacity" is defined in paragraph (1) of
22    subsection (c) of this Section.
23        "Local Capacity Percentage" is defined in subparagraph
24    (A) of paragraph (2) of subsection (c) of this Section.
25        "Local Capacity Ratio" is defined in subparagraph (B)
26    of paragraph (2) of subsection (c) of this Section.

 

 

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1        "Local Capacity Target" is defined in paragraph (2) of
2    subsection (c) of this Section.
3        "Low-Income Count" means, for an Organizational Unit
4    in a fiscal year, the higher of the average number of
5    students for the prior school year or the immediately
6    preceding 3 school years who, as of July 1 of the
7    immediately preceding fiscal year (as determined by the
8    Department of Human Services), are eligible for at least
9    one of the following low income programs: Medicaid, the
10    Children's Health Insurance Program, TANF, or the
11    Supplemental Nutrition Assistance Program, excluding
12    pupils who are eligible for services provided by the
13    Department of Children and Family Services. Until such time
14    that grade level low-income populations become available,
15    grade level low-income populations shall be determined by
16    applying the low-income percentage to total student
17    enrollments by grade level. The low-income percentage is
18    determined by dividing the Low-Income Count by the Average
19    Student Enrollment. The low-income percentage for programs
20    operated by a regional office of education or an
21    intermediate service center must be set to the weighted
22    average of the low-income percentages of all of the school
23    districts in the service region. The weighted low-income
24    percentage is the result of multiplying the low-income
25    percentage of each school district served by the regional
26    office of education or intermediate service center by each

 

 

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1    school district's Average Student Enrollment, summarizing
2    those products and dividing the total by the total Average
3    Student Enrollment for the service region.
4        "Maintenance and operations" means custodial services,
5    facility and ground maintenance, facility operations,
6    facility security, routine facility repairs, and other
7    similar services and functions.
8        "Minimum Funding Level" is defined in paragraph (9) of
9    subsection (g) of this Section.
10        "New Property Tax Relief Pool Funds" means, for any
11    given fiscal year, all State funds appropriated under
12    Section 2-3.170 of the School Code.
13        "New State Funds" means, for a given school year, all
14    State funds appropriated for Evidence-Based Funding in
15    excess of the amount needed to fund the Base Funding
16    Minimum for all Organizational Units in that school year.
17        "Net State Contribution Target" means, for a given
18    school year, the amount of State funds that would be
19    necessary to fully meet the Adequacy Target of an
20    Operational Unit minus the Preliminary Resources available
21    to each unit.
22        "Nurse" means an individual licensed as a certified
23    school nurse, in accordance with the rules established for
24    nursing services by the State Board, who is an employee of
25    and is available to provide health care-related services
26    for students of an Organizational Unit.

 

 

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1        "Operating Tax Rate" means the rate utilized in the
2    previous year to extend property taxes for all purposes,
3    except, Bond and Interest, Summer School, Rent, Capital
4    Improvement, and Vocational Education Building purposes.
5    For Hybrid Districts, the Operating Tax Rate shall be the
6    combined elementary and high school rates utilized in the
7    previous year to extend property taxes for all purposes,
8    except, Bond and Interest, Summer School, Rent, Capital
9    Improvement, and Vocational Education Building purposes.
10        "Organizational Unit" means a Laboratory School or any
11    public school district that is recognized as such by the
12    State Board and that contains elementary schools typically
13    serving kindergarten through 5th grades, middle schools
14    typically serving 6th through 8th grades, or high schools
15    typically serving 9th through 12th grades, a program
16    established under Section 2-3.66 or 2-3.41, or a program
17    operated by a regional office of education or an
18    intermediate service center under Article 13A or 13B. The
19    General Assembly acknowledges that the actual grade levels
20    served by a particular Organizational Unit may vary
21    slightly from what is typical.
22        "Organizational Unit CWI" is determined by calculating
23    the CWI in the region and original county in which an
24    Organizational Unit's primary administrative office is
25    located as set forth in this paragraph, provided that if
26    the Organizational Unit CWI as calculated in accordance

 

 

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1    with this paragraph is less than 0.9, the Organizational
2    Unit CWI shall be increased to 0.9. Each county's current
3    CWI value shall be adjusted based on the CWI value of that
4    county's neighboring Illinois counties, to create a
5    "weighted adjusted index value". This shall be calculated
6    by summing the CWI values of all of a county's adjacent
7    Illinois counties and dividing by the number of adjacent
8    Illinois counties, then taking the weighted value of the
9    original county's CWI value and the adjacent Illinois
10    county average. To calculate this weighted value, if the
11    number of adjacent Illinois counties is greater than 2, the
12    original county's CWI value will be weighted at 0.25 and
13    the adjacent Illinois county average will be weighted at
14    0.75. If the number of adjacent Illinois counties is 2, the
15    original county's CWI value will be weighted at 0.33 and
16    the adjacent Illinois county average will be weighted at
17    0.66. The greater of the county's current CWI value and its
18    weighted adjusted index value shall be used as the
19    Organizational Unit CWI.
20        "Preceding Tax Year" means the property tax levy year
21    immediately preceding the Base Tax Year.
22        "Preceding Tax Year's Extension" means the product of
23    the equalized assessed valuation utilized by the county
24    clerk in the Preceding Tax Year multiplied by the Operating
25    Tax Rate.
26        "Preliminary Percent of Adequacy" is defined in

 

 

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1    paragraph (2) of subsection (f) of this Section.
2        "Preliminary Resources" is defined in paragraph (2) of
3    subsection (f) of this Section.
4        "Principal" means a school administrator duly endorsed
5    to be employed as a principal in this State.
6        "Professional development" means training programs for
7    licensed staff in schools, including, but not limited to,
8    programs that assist in implementing new curriculum
9    programs, provide data focused or academic assessment data
10    training to help staff identify a student's weaknesses and
11    strengths, target interventions, improve instruction,
12    encompass instructional strategies for English learner,
13    gifted, or at-risk students, address inclusivity, cultural
14    sensitivity, or implicit bias, or otherwise provide
15    professional support for licensed staff.
16        "Prototypical" means 450 special education
17    pre-kindergarten and kindergarten through grade 5 students
18    for an elementary school, 450 grade 6 through 8 students
19    for a middle school, and 600 grade 9 through 12 students
20    for a high school.
21        "PTELL" means the Property Tax Extension Limitation
22    Law.
23        "PTELL EAV" is defined in paragraph (4) of subsection
24    (d) of this Section.
25        "Pupil support staff" means a nurse, psychologist,
26    social worker, family liaison personnel, or other staff

 

 

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1    member who provides support to at-risk or struggling
2    students.
3        "Real Receipts" is defined in paragraph (1) of
4    subsection (d) of this Section.
5        "Regionalization Factor" means, for a particular
6    Organizational Unit, the figure derived by dividing the
7    Organizational Unit CWI by the Statewide Weighted CWI.
8        "School site staff" means the primary school secretary
9    and any additional clerical personnel assigned to a school.
10        "Special education" means special educational
11    facilities and services, as defined in Section 14-1.08 of
12    this Code.
13        "Special Education Allocation" means the amount of an
14    Organizational Unit's final Adequacy Target attributable
15    to special education divided by the Organizational Unit's
16    final Adequacy Target, the product of which shall be
17    multiplied by the amount of new funding received pursuant
18    to this Section. An Organizational Unit's final Adequacy
19    Target attributable to special education shall include all
20    special education investment adequacy elements.
21        "Specialist teacher" means a teacher who provides
22    instruction in subject areas not included in core subjects,
23    including, but not limited to, art, music, physical
24    education, health, driver education, career-technical
25    education, and such other subject areas as may be mandated
26    by State law or provided by an Organizational Unit.

 

 

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1        "Specially Funded Unit" means an Alternative School,
2    safe school, Department of Juvenile Justice school,
3    special education cooperative or entity recognized by the
4    State Board as a special education cooperative,
5    State-approved charter school, or alternative learning
6    opportunities program that received direct funding from
7    the State Board during the 2016-2017 school year through
8    any of the funding sources included within the calculation
9    of the Base Funding Minimum or Glenwood Academy.
10        "Supplemental Grant Funding" means supplemental
11    general State aid funding received by an Organization Unit
12    during the 2016-2017 school year pursuant to subsection (H)
13    of Section 18-8.05 of this Code (now repealed).
14        "State Adequacy Level" is the sum of the Adequacy
15    Targets of all Organizational Units.
16        "State Board" means the State Board of Education.
17        "State Superintendent" means the State Superintendent
18    of Education.
19        "Statewide Weighted CWI" means a figure determined by
20    multiplying each Organizational Unit CWI times the ASE for
21    that Organizational Unit creating a weighted value,
22    summing all Organizational Unit's weighted values, and
23    dividing by the total ASE of all Organizational Units,
24    thereby creating an average weighted index.
25        "Student activities" means non-credit producing
26    after-school programs, including, but not limited to,

 

 

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1    clubs, bands, sports, and other activities authorized by
2    the school board of the Organizational Unit.
3        "Substitute teacher" means an individual teacher or
4    teaching assistant who is employed by an Organizational
5    Unit and is temporarily serving the Organizational Unit on
6    a per diem or per period-assignment basis replacing another
7    staff member.
8        "Summer school" means academic and enrichment programs
9    provided to students during the summer months outside of
10    the regular school year.
11        "Supervisory aide" means a non-licensed staff member
12    who helps in supervising students of an Organizational
13    Unit, but does so outside of the classroom, in situations
14    such as, but not limited to, monitoring hallways and
15    playgrounds, supervising lunchrooms, or supervising
16    students when being transported in buses serving the
17    Organizational Unit.
18        "Target Ratio" is defined in paragraph (4) of
19    subsection (g).
20        "Tier 1", "Tier 2", "Tier 3", and "Tier 4" are defined
21    in paragraph (3) of subsection (g).
22        "Tier 1 Aggregate Funding", "Tier 2 Aggregate
23    Funding", "Tier 3 Aggregate Funding", and "Tier 4 Aggregate
24    Funding" are defined in paragraph (1) of subsection (g).
25    (b) Adequacy Target calculation.
26        (1) Each Organizational Unit's Adequacy Target is the

 

 

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1    sum of the Organizational Unit's cost of providing
2    Essential Elements, as calculated in accordance with this
3    subsection (b), with the salary amounts in the Essential
4    Elements multiplied by a Regionalization Factor calculated
5    pursuant to paragraph (3) of this subsection (b).
6        (2) The Essential Elements are attributable on a pro
7    rata basis related to defined subgroups of the ASE of each
8    Organizational Unit as specified in this paragraph (2),
9    with investments and FTE positions pro rata funded based on
10    ASE counts in excess or less than the thresholds set forth
11    in this paragraph (2). The method for calculating
12    attributable pro rata costs and the defined subgroups
13    thereto are as follows:
14            (A) Core class size investments. Each
15        Organizational Unit shall receive the funding required
16        to support that number of FTE core teacher positions as
17        is needed to keep the respective class sizes of the
18        Organizational Unit to the following maximum numbers:
19                (i) For grades kindergarten through 3, the
20            Organizational Unit shall receive funding required
21            to support one FTE core teacher position for every
22            15 Low-Income Count students in those grades and
23            one FTE core teacher position for every 20
24            non-Low-Income Count students in those grades.
25                (ii) For grades 4 through 12, the
26            Organizational Unit shall receive funding required

 

 

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1            to support one FTE core teacher position for every
2            20 Low-Income Count students in those grades and
3            one FTE core teacher position for every 25
4            non-Low-Income Count students in those grades.
5            The number of non-Low-Income Count students in a
6        grade shall be determined by subtracting the
7        Low-Income students in that grade from the ASE of the
8        Organizational Unit for that grade.
9            (B) Specialist teacher investments. Each
10        Organizational Unit shall receive the funding needed
11        to cover that number of FTE specialist teacher
12        positions that correspond to the following
13        percentages:
14                (i) if the Organizational Unit operates an
15            elementary or middle school, then 20.00% of the
16            number of the Organizational Unit's core teachers,
17            as determined under subparagraph (A) of this
18            paragraph (2); and
19                (ii) if such Organizational Unit operates a
20            high school, then 33.33% of the number of the
21            Organizational Unit's core teachers.
22            (C) Instructional facilitator investments. Each
23        Organizational Unit shall receive the funding needed
24        to cover one FTE instructional facilitator position
25        for every 200 combined ASE of pre-kindergarten
26        children with disabilities and all kindergarten

 

 

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1        through grade 12 students of the Organizational Unit.
2            (D) Core intervention teacher (tutor) investments.
3        Each Organizational Unit shall receive the funding
4        needed to cover one FTE teacher position for each
5        prototypical elementary, middle, and high school.
6            (E) Substitute teacher investments. Each
7        Organizational Unit shall receive the funding needed
8        to cover substitute teacher costs that is equal to
9        5.70% of the minimum pupil attendance days required
10        under Section 10-19 of this Code for all full-time
11        equivalent core, specialist, and intervention
12        teachers, school nurses, special education teachers
13        and instructional assistants, instructional
14        facilitators, and summer school and extended-day
15        teacher positions, as determined under this paragraph
16        (2), at a salary rate of 33.33% of the average salary
17        for grade K through 12 teachers and 33.33% of the
18        average salary of each instructional assistant
19        position.
20            (F) Core guidance counselor investments. Each
21        Organizational Unit shall receive the funding needed
22        to cover one FTE guidance counselor for each 450
23        combined ASE of pre-kindergarten children with
24        disabilities and all kindergarten through grade 5
25        students, plus one FTE guidance counselor for each 250
26        grades 6 through 8 ASE middle school students, plus one

 

 

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1        FTE guidance counselor for each 250 grades 9 through 12
2        ASE high school students.
3            (G) Nurse investments. Each Organizational Unit
4        shall receive the funding needed to cover one FTE nurse
5        for each 750 combined ASE of pre-kindergarten children
6        with disabilities and all kindergarten through grade
7        12 students across all grade levels it serves.
8            (H) Supervisory aide investments. Each
9        Organizational Unit shall receive the funding needed
10        to cover one FTE for each 225 combined ASE of
11        pre-kindergarten children with disabilities and all
12        kindergarten through grade 5 students, plus one FTE for
13        each 225 ASE middle school students, plus one FTE for
14        each 200 ASE high school students.
15            (I) Librarian investments. Each Organizational
16        Unit shall receive the funding needed to cover one FTE
17        librarian for each prototypical elementary school,
18        middle school, and high school and one FTE aide or
19        media technician for every 300 combined ASE of
20        pre-kindergarten children with disabilities and all
21        kindergarten through grade 12 students.
22            (J) Principal investments. Each Organizational
23        Unit shall receive the funding needed to cover one FTE
24        principal position for each prototypical elementary
25        school, plus one FTE principal position for each
26        prototypical middle school, plus one FTE principal

 

 

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1        position for each prototypical high school.
2            (K) Assistant principal investments. Each
3        Organizational Unit shall receive the funding needed
4        to cover one FTE assistant principal position for each
5        prototypical elementary school, plus one FTE assistant
6        principal position for each prototypical middle
7        school, plus one FTE assistant principal position for
8        each prototypical high school.
9            (L) School site staff investments. Each
10        Organizational Unit shall receive the funding needed
11        for one FTE position for each 225 ASE of
12        pre-kindergarten children with disabilities and all
13        kindergarten through grade 5 students, plus one FTE
14        position for each 225 ASE middle school students, plus
15        one FTE position for each 200 ASE high school students.
16            (M) Gifted investments. Each Organizational Unit
17        shall receive $40 per kindergarten through grade 12
18        ASE.
19            (N) Professional development investments. Each
20        Organizational Unit shall receive $125 per student of
21        the combined ASE of pre-kindergarten children with
22        disabilities and all kindergarten through grade 12
23        students for trainers and other professional
24        development-related expenses for supplies and
25        materials.
26            (O) Instructional material investments. Each

 

 

10100SB1814ham001- 211 -LRB101 09785 JWD 61498 a

1        Organizational Unit shall receive $190 per student of
2        the combined ASE of pre-kindergarten children with
3        disabilities and all kindergarten through grade 12
4        students to cover instructional material costs.
5            (P) Assessment investments. Each Organizational
6        Unit shall receive $25 per student of the combined ASE
7        of pre-kindergarten children with disabilities and all
8        kindergarten through grade 12 students student to
9        cover assessment costs.
10            (Q) Computer technology and equipment investments.
11        Each Organizational Unit shall receive $285.50 per
12        student of the combined ASE of pre-kindergarten
13        children with disabilities and all kindergarten
14        through grade 12 students to cover computer technology
15        and equipment costs. For the 2018-2019 school year and
16        subsequent school years, Organizational Units assigned
17        to Tier 1 and Tier 2 in the prior school year shall
18        receive an additional $285.50 per student of the
19        combined ASE of pre-kindergarten children with
20        disabilities and all kindergarten through grade 12
21        students to cover computer technology and equipment
22        costs in the Organization Unit's Adequacy Target. The
23        State Board may establish additional requirements for
24        Organizational Unit expenditures of funds received
25        pursuant to this subparagraph (Q), including a
26        requirement that funds received pursuant to this

 

 

10100SB1814ham001- 212 -LRB101 09785 JWD 61498 a

1        subparagraph (Q) may be used only for serving the
2        technology needs of the district. It is the intent of
3        this amendatory Act of the 100th General Assembly that
4        all Tier 1 and Tier 2 districts receive the addition to
5        their Adequacy Target in the following year, subject to
6        compliance with the requirements of the State Board.
7            (R) Student activities investments. Each
8        Organizational Unit shall receive the following
9        funding amounts to cover student activities: $100 per
10        kindergarten through grade 5 ASE student in elementary
11        school, plus $200 per ASE student in middle school,
12        plus $675 per ASE student in high school.
13            (S) Maintenance and operations investments. Each
14        Organizational Unit shall receive $1,038 per student
15        of the combined ASE of pre-kindergarten children with
16        disabilities and all kindergarten through grade 12 for
17        day-to-day maintenance and operations expenditures,
18        including salary, supplies, and materials, as well as
19        purchased services, but excluding employee benefits.
20        The proportion of salary for the application of a
21        Regionalization Factor and the calculation of benefits
22        is equal to $352.92.
23            (T) Central office investments. Each
24        Organizational Unit shall receive $742 per student of
25        the combined ASE of pre-kindergarten children with
26        disabilities and all kindergarten through grade 12

 

 

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1        students to cover central office operations, including
2        administrators and classified personnel charged with
3        managing the instructional programs, business and
4        operations of the school district, and security
5        personnel. The proportion of salary for the
6        application of a Regionalization Factor and the
7        calculation of benefits is equal to $368.48.
8            (U) Employee benefit investments. Each
9        Organizational Unit shall receive 30% of the total of
10        all salary-calculated elements of the Adequacy Target,
11        excluding substitute teachers and student activities
12        investments, to cover benefit costs. For central
13        office and maintenance and operations investments, the
14        benefit calculation shall be based upon the salary
15        proportion of each investment. If at any time the
16        responsibility for funding the employer normal cost of
17        teacher pensions is assigned to school districts, then
18        that amount certified by the Teachers' Retirement
19        System of the State of Illinois to be paid by the
20        Organizational Unit for the preceding school year
21        shall be added to the benefit investment. For any
22        fiscal year in which a school district organized under
23        Article 34 of this Code is responsible for paying the
24        employer normal cost of teacher pensions, then that
25        amount of its employer normal cost plus the amount for
26        retiree health insurance as certified by the Public

 

 

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1        School Teachers' Pension and Retirement Fund of
2        Chicago to be paid by the school district for the
3        preceding school year that is statutorily required to
4        cover employer normal costs and the amount for retiree
5        health insurance shall be added to the 30% specified in
6        this subparagraph (U). The Teachers' Retirement System
7        of the State of Illinois and the Public School
8        Teachers' Pension and Retirement Fund of Chicago shall
9        submit such information as the State Superintendent
10        may require for the calculations set forth in this
11        subparagraph (U).
12            (V) Additional investments in low-income students.
13        In addition to and not in lieu of all other funding
14        under this paragraph (2), each Organizational Unit
15        shall receive funding based on the average teacher
16        salary for grades K through 12 to cover the costs of:
17                (i) one FTE intervention teacher (tutor)
18            position for every 125 Low-Income Count students;
19                (ii) one FTE pupil support staff position for
20            every 125 Low-Income Count students;
21                (iii) one FTE extended day teacher position
22            for every 120 Low-Income Count students; and
23                (iv) one FTE summer school teacher position
24            for every 120 Low-Income Count students.
25            (W) Additional investments in English learner
26        students. In addition to and not in lieu of all other

 

 

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1        funding under this paragraph (2), each Organizational
2        Unit shall receive funding based on the average teacher
3        salary for grades K through 12 to cover the costs of:
4                (i) one FTE intervention teacher (tutor)
5            position for every 125 English learner students;
6                (ii) one FTE pupil support staff position for
7            every 125 English learner students;
8                (iii) one FTE extended day teacher position
9            for every 120 English learner students;
10                (iv) one FTE summer school teacher position
11            for every 120 English learner students; and
12                (v) one FTE core teacher position for every 100
13            English learner students.
14            (X) Special education investments. Each
15        Organizational Unit shall receive funding based on the
16        average teacher salary for grades K through 12 to cover
17        special education as follows:
18                (i) one FTE teacher position for every 141
19            combined ASE of pre-kindergarten children with
20            disabilities and all kindergarten through grade 12
21            students;
22                (ii) one FTE instructional assistant for every
23            141 combined ASE of pre-kindergarten children with
24            disabilities and all kindergarten through grade 12
25            students; and
26                (iii) one FTE psychologist position for every

 

 

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1            1,000 combined ASE of pre-kindergarten children
2            with disabilities and all kindergarten through
3            grade 12 students.
4        (3) For calculating the salaries included within the
5    Essential Elements, the State Superintendent shall
6    annually calculate average salaries to the nearest dollar
7    using the employment information system data maintained by
8    the State Board, limited to public schools only and
9    excluding special education and vocational cooperatives,
10    schools operated by the Department of Juvenile Justice, and
11    charter schools, for the following positions:
12            (A) Teacher for grades K through 8.
13            (B) Teacher for grades 9 through 12.
14            (C) Teacher for grades K through 12.
15            (D) Guidance counselor for grades K through 8.
16            (E) Guidance counselor for grades 9 through 12.
17            (F) Guidance counselor for grades K through 12.
18            (G) Social worker.
19            (H) Psychologist.
20            (I) Librarian.
21            (J) Nurse.
22            (K) Principal.
23            (L) Assistant principal.
24        For the purposes of this paragraph (3), "teacher"
25    includes core teachers, specialist and elective teachers,
26    instructional facilitators, tutors, special education

 

 

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1    teachers, pupil support staff teachers, English learner
2    teachers, extended-day teachers, and summer school
3    teachers. Where specific grade data is not required for the
4    Essential Elements, the average salary for corresponding
5    positions shall apply. For substitute teachers, the
6    average teacher salary for grades K through 12 shall apply.
7        For calculating the salaries included within the
8    Essential Elements for positions not included within EIS
9    Data, the following salaries shall be used in the first
10    year of implementation of Evidence-Based Funding:
11            (i) school site staff, $30,000; and
12            (ii) non-instructional assistant, instructional
13        assistant, library aide, library media tech, or
14        supervisory aide: $25,000.
15        In the second and subsequent years of implementation of
16    Evidence-Based Funding, the amounts in items (i) and (ii)
17    of this paragraph (3) shall annually increase by the ECI.
18        The salary amounts for the Essential Elements
19    determined pursuant to subparagraphs (A) through (L), (S)
20    and (T), and (V) through (X) of paragraph (2) of subsection
21    (b) of this Section shall be multiplied by a
22    Regionalization Factor.
23    (c) Local capacity calculation.
24        (1) Each Organizational Unit's Local Capacity
25    represents an amount of funding it is assumed to contribute
26    toward its Adequacy Target for purposes of the

 

 

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1    Evidence-Based Funding formula calculation. "Local
2    Capacity" means either (i) the Organizational Unit's Local
3    Capacity Target as calculated in accordance with paragraph
4    (2) of this subsection (c) if its Real Receipts are equal
5    to or less than its Local Capacity Target or (ii) the
6    Organizational Unit's Adjusted Local Capacity, as
7    calculated in accordance with paragraph (3) of this
8    subsection (c) if Real Receipts are more than its Local
9    Capacity Target.
10        (2) "Local Capacity Target" means, for an
11    Organizational Unit, that dollar amount that is obtained by
12    multiplying its Adequacy Target by its Local Capacity
13    Ratio.
14            (A) An Organizational Unit's Local Capacity
15        Percentage is the conversion of the Organizational
16        Unit's Local Capacity Ratio, as such ratio is
17        determined in accordance with subparagraph (B) of this
18        paragraph (2), into a cumulative distribution
19        resulting in a percentile ranking to determine each
20        Organizational Unit's relative position to all other
21        Organizational Units in this State. The calculation of
22        Local Capacity Percentage is described in subparagraph
23        (C) of this paragraph (2).
24            (B) An Organizational Unit's Local Capacity Ratio
25        in a given year is the percentage obtained by dividing
26        its Adjusted EAV or PTELL EAV, whichever is less, by

 

 

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1        its Adequacy Target, with the resulting ratio further
2        adjusted as follows:
3                (i) for Organizational Units serving grades
4            kindergarten through 12 and Hybrid Districts, no
5            further adjustments shall be made;
6                (ii) for Organizational Units serving grades
7            kindergarten through 8, the ratio shall be
8            multiplied by 9/13;
9                (iii) for Organizational Units serving grades
10            9 through 12, the Local Capacity Ratio shall be
11            multiplied by 4/13; and
12                (iv) for an Organizational Unit with a
13            different grade configuration than those specified
14            in items (i) through (iii) of this subparagraph
15            (B), the State Superintendent shall determine a
16            comparable adjustment based on the grades served.
17            (C) The Local Capacity Percentage is equal to the
18        percentile ranking of the district. Local Capacity
19        Percentage converts each Organizational Unit's Local
20        Capacity Ratio to a cumulative distribution resulting
21        in a percentile ranking to determine each
22        Organizational Unit's relative position to all other
23        Organizational Units in this State. The Local Capacity
24        Percentage cumulative distribution resulting in a
25        percentile ranking for each Organizational Unit shall
26        be calculated using the standard normal distribution

 

 

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1        of the score in relation to the weighted mean and
2        weighted standard deviation and Local Capacity Ratios
3        of all Organizational Units. If the value assigned to
4        any Organizational Unit is in excess of 90%, the value
5        shall be adjusted to 90%. For Laboratory Schools, the
6        Local Capacity Percentage shall be set at 10% in
7        recognition of the absence of EAV and resources from
8        the public university that are allocated to the
9        Laboratory School. For programs operated by a regional
10        office of education or an intermediate service center,
11        the Local Capacity Percentage must be set at 10% in
12        recognition of the absence of EAV and resources from
13        school districts that are allocated to the regional
14        office of education or intermediate service center.
15        The weighted mean for the Local Capacity Percentage
16        shall be determined by multiplying each Organizational
17        Unit's Local Capacity Ratio times the ASE for the unit
18        creating a weighted value, summing the weighted values
19        of all Organizational Units, and dividing by the total
20        ASE of all Organizational Units. The weighted standard
21        deviation shall be determined by taking the square root
22        of the weighted variance of all Organizational Units'
23        Local Capacity Ratio, where the variance is calculated
24        by squaring the difference between each unit's Local
25        Capacity Ratio and the weighted mean, then multiplying
26        the variance for each unit times the ASE for the unit

 

 

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1        to create a weighted variance for each unit, then
2        summing all units' weighted variance and dividing by
3        the total ASE of all units.
4            (D) For any Organizational Unit, the
5        Organizational Unit's Adjusted Local Capacity Target
6        shall be reduced by either (i) the school board's
7        remaining contribution pursuant to paragraph (ii) of
8        subsection (b-4) of Section 16-158 of the Illinois
9        Pension Code in a given year, or (ii) the board of
10        education's remaining contribution pursuant to
11        paragraph (iv) of subsection (b) of Section 17-129 of
12        the Illinois Pension Code absent the employer normal
13        cost portion of the required contribution and amount
14        allowed pursuant to subdivision (3) of Section
15        17-142.1 of the Illinois Pension Code in a given year.
16        In the preceding sentence, item (i) shall be certified
17        to the State Board of Education by the Teachers'
18        Retirement System of the State of Illinois and item
19        (ii) shall be certified to the State Board of Education
20        by the Public School Teachers' Pension and Retirement
21        Fund of the City of Chicago.
22        (3) If an Organizational Unit's Real Receipts are more
23    than its Local Capacity Target, then its Local Capacity
24    shall equal an Adjusted Local Capacity Target as calculated
25    in accordance with this paragraph (3). The Adjusted Local
26    Capacity Target is calculated as the sum of the

 

 

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1    Organizational Unit's Local Capacity Target and its Real
2    Receipts Adjustment. The Real Receipts Adjustment equals
3    the Organizational Unit's Real Receipts less its Local
4    Capacity Target, with the resulting figure multiplied by
5    the Local Capacity Percentage.
6        As used in this paragraph (3), "Real Percent of
7    Adequacy" means the sum of an Organizational Unit's Real
8    Receipts, CPPRT, and Base Funding Minimum, with the
9    resulting figure divided by the Organizational Unit's
10    Adequacy Target.
11    (d) Calculation of Real Receipts, EAV, and Adjusted EAV for
12purposes of the Local Capacity calculation.
13        (1) An Organizational Unit's Real Receipts are the
14    product of its Applicable Tax Rate and its Adjusted EAV. An
15    Organizational Unit's Applicable Tax Rate is its Adjusted
16    Operating Tax Rate for property within the Organizational
17    Unit.
18        (2) The State Superintendent shall calculate the
19    Equalized Assessed Valuation, or EAV, of all taxable
20    property of each Organizational Unit as of September 30 of
21    the previous year in accordance with paragraph (3) of this
22    subsection (d). The State Superintendent shall then
23    determine the Adjusted EAV of each Organizational Unit in
24    accordance with paragraph (4) of this subsection (d), which
25    Adjusted EAV figure shall be used for the purposes of
26    calculating Local Capacity.

 

 

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1        (3) To calculate Real Receipts and EAV, the Department
2    of Revenue shall supply to the State Superintendent the
3    value as equalized or assessed by the Department of Revenue
4    of all taxable property of every Organizational Unit,
5    together with (i) the applicable tax rate used in extending
6    taxes for the funds of the Organizational Unit as of
7    September 30 of the previous year and (ii) the limiting
8    rate for all Organizational Units subject to property tax
9    extension limitations as imposed under PTELL.
10            (A) The Department of Revenue shall add to the
11        equalized assessed value of all taxable property of
12        each Organizational Unit situated entirely or
13        partially within a county that is or was subject to the
14        provisions of Section 15-176 or 15-177 of the Property
15        Tax Code (i) an amount equal to the total amount by
16        which the homestead exemption allowed under Section
17        15-176 or 15-177 of the Property Tax Code for real
18        property situated in that Organizational Unit exceeds
19        the total amount that would have been allowed in that
20        Organizational Unit if the maximum reduction under
21        Section 15-176 was (I) $4,500 in Cook County or $3,500
22        in all other counties in tax year 2003 or (II) $5,000
23        in all counties in tax year 2004 and thereafter and
24        (ii) an amount equal to the aggregate amount for the
25        taxable year of all additional exemptions under
26        Section 15-175 of the Property Tax Code for owners with

 

 

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1        a household income of $30,000 or less. The county clerk
2        of any county that is or was subject to the provisions
3        of Section 15-176 or 15-177 of the Property Tax Code
4        shall annually calculate and certify to the Department
5        of Revenue for each Organizational Unit all homestead
6        exemption amounts under Section 15-176 or 15-177 of the
7        Property Tax Code and all amounts of additional
8        exemptions under Section 15-175 of the Property Tax
9        Code for owners with a household income of $30,000 or
10        less. It is the intent of this subparagraph (A) that if
11        the general homestead exemption for a parcel of
12        property is determined under Section 15-176 or 15-177
13        of the Property Tax Code rather than Section 15-175,
14        then the calculation of EAV shall not be affected by
15        the difference, if any, between the amount of the
16        general homestead exemption allowed for that parcel of
17        property under Section 15-176 or 15-177 of the Property
18        Tax Code and the amount that would have been allowed
19        had the general homestead exemption for that parcel of
20        property been determined under Section 15-175 of the
21        Property Tax Code. It is further the intent of this
22        subparagraph (A) that if additional exemptions are
23        allowed under Section 15-175 of the Property Tax Code
24        for owners with a household income of less than
25        $30,000, then the calculation of EAV shall not be
26        affected by the difference, if any, because of those

 

 

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1        additional exemptions.
2            (B) With respect to any part of an Organizational
3        Unit within a redevelopment project area in respect to
4        which a municipality has adopted tax increment
5        allocation financing pursuant to the Tax Increment
6        Allocation Redevelopment Act, Division 74.4 of Article
7        11 of the Illinois Municipal Code, or the Industrial
8        Jobs Recovery Law, Division 74.6 of Article 11 of the
9        Illinois Municipal Code, no part of the current EAV of
10        real property located in any such project area which is
11        attributable to an increase above the total initial EAV
12        of such property shall be used as part of the EAV of
13        the Organizational Unit, until such time as all
14        redevelopment project costs have been paid, as
15        provided in Section 11-74.4-8 of the Tax Increment
16        Allocation Redevelopment Act or in Section 11-74.6-35
17        of the Industrial Jobs Recovery Law. For the purpose of
18        the EAV of the Organizational Unit, the total initial
19        EAV or the current EAV, whichever is lower, shall be
20        used until such time as all redevelopment project costs
21        have been paid.
22            (B-5) The real property equalized assessed
23        valuation for a school district shall be adjusted by
24        subtracting from the real property value, as equalized
25        or assessed by the Department of Revenue, for the
26        district an amount computed by dividing the amount of

 

 

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1        any abatement of taxes under Section 18-170 of the
2        Property Tax Code by 3.00% for a district maintaining
3        grades kindergarten through 12, by 2.30% for a district
4        maintaining grades kindergarten through 8, or by 1.05%
5        for a district maintaining grades 9 through 12 and
6        adjusted by an amount computed by dividing the amount
7        of any abatement of taxes under subsection (a) of
8        Section 18-165 of the Property Tax Code by the same
9        percentage rates for district type as specified in this
10        subparagraph (B-5).
11            (C) For Organizational Units that are Hybrid
12        Districts, the State Superintendent shall use the
13        lesser of the adjusted equalized assessed valuation
14        for property within the partial elementary unit
15        district for elementary purposes, as defined in
16        Article 11E of this Code, or the adjusted equalized
17        assessed valuation for property within the partial
18        elementary unit district for high school purposes, as
19        defined in Article 11E of this Code.
20        (4) An Organizational Unit's Adjusted EAV shall be the
21    average of its EAV over the immediately preceding 3 years
22    or its EAV in the immediately preceding year if the EAV in
23    the immediately preceding year has declined by 10% or more
24    compared to the 3-year average. In the event of
25    Organizational Unit reorganization, consolidation, or
26    annexation, the Organizational Unit's Adjusted EAV for the

 

 

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1    first 3 years after such change shall be as follows: the
2    most current EAV shall be used in the first year, the
3    average of a 2-year EAV or its EAV in the immediately
4    preceding year if the EAV declines by 10% or more compared
5    to the 2-year average for the second year, and a 3-year
6    average EAV or its EAV in the immediately preceding year if
7    the adjusted EAV declines by 10% or more compared to the
8    3-year average for the third year. For any school district
9    whose EAV in the immediately preceding year is used in
10    calculations, in the following year, the Adjusted EAV shall
11    be the average of its EAV over the immediately preceding 2
12    years or the immediately preceding year if that year
13    represents a decline of 10% or more compared to the 2-year
14    average.
15        "PTELL EAV" means a figure calculated by the State
16    Board for Organizational Units subject to PTELL as
17    described in this paragraph (4) for the purposes of
18    calculating an Organizational Unit's Local Capacity Ratio.
19    Except as otherwise provided in this paragraph (4), the
20    PTELL EAV of an Organizational Unit shall be equal to the
21    product of the equalized assessed valuation last used in
22    the calculation of general State aid under Section 18-8.05
23    of this Code (now repealed) or Evidence-Based Funding under
24    this Section and the Organizational Unit's Extension
25    Limitation Ratio. If an Organizational Unit has approved or
26    does approve an increase in its limiting rate, pursuant to

 

 

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1    Section 18-190 of the Property Tax Code, affecting the Base
2    Tax Year, the PTELL EAV shall be equal to the product of
3    the equalized assessed valuation last used in the
4    calculation of general State aid under Section 18-8.05 of
5    this Code (now repealed) or Evidence-Based Funding under
6    this Section multiplied by an amount equal to one plus the
7    percentage increase, if any, in the Consumer Price Index
8    for All Urban Consumers for all items published by the
9    United States Department of Labor for the 12-month calendar
10    year preceding the Base Tax Year, plus the equalized
11    assessed valuation of new property, annexed property, and
12    recovered tax increment value and minus the equalized
13    assessed valuation of disconnected property.
14        As used in this paragraph (4), "new property" and
15    "recovered tax increment value" shall have the meanings set
16    forth in the Property Tax Extension Limitation Law.
17    (e) Base Funding Minimum calculation.
18        (1) For the 2017-2018 school year, the Base Funding
19    Minimum of an Organizational Unit or a Specially Funded
20    Unit shall be the amount of State funds distributed to the
21    Organizational Unit or Specially Funded Unit during the
22    2016-2017 school year prior to any adjustments and
23    specified appropriation amounts described in this
24    paragraph (1) from the following Sections, as calculated by
25    the State Superintendent: Section 18-8.05 of this Code (now
26    repealed); Section 5 of Article 224 of Public Act 99-524

 

 

10100SB1814ham001- 229 -LRB101 09785 JWD 61498 a

1    (equity grants); Section 14-7.02b of this Code (funding for
2    children requiring special education services); Section
3    14-13.01 of this Code (special education facilities and
4    staffing), except for reimbursement of the cost of
5    transportation pursuant to Section 14-13.01; Section
6    14C-12 of this Code (English learners); and Section 18-4.3
7    of this Code (summer school), based on an appropriation
8    level of $13,121,600. For a school district organized under
9    Article 34 of this Code, the Base Funding Minimum also
10    includes (i) the funds allocated to the school district
11    pursuant to Section 1D-1 of this Code attributable to
12    funding programs authorized by the Sections of this Code
13    listed in the preceding sentence; and (ii) the difference
14    between (I) the funds allocated to the school district
15    pursuant to Section 1D-1 of this Code attributable to the
16    funding programs authorized by Section 14-7.02 (non-public
17    special education reimbursement), subsection (b) of
18    Section 14-13.01 (special education transportation),
19    Section 29-5 (transportation), Section 2-3.80
20    (agricultural education), Section 2-3.66 (truants'
21    alternative education), Section 2-3.62 (educational
22    service centers), and Section 14-7.03 (special education -
23    orphanage) of this Code and Section 15 of the Childhood
24    Hunger Relief Act (free breakfast program) and (II) the
25    school district's actual expenditures for its non-public
26    special education, special education transportation,

 

 

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1    transportation programs, agricultural education, truants'
2    alternative education, services that would otherwise be
3    performed by a regional office of education, special
4    education orphanage expenditures, and free breakfast, as
5    most recently calculated and reported pursuant to
6    subsection (f) of Section 1D-1 of this Code. The Base
7    Funding Minimum for Glenwood Academy shall be $625,500. For
8    programs operated by a regional office of education or an
9    intermediate service center, the Base Funding Minimum must
10    be the total amount of State funds allocated to those
11    programs in the 2018-2019 school year and amounts provided
12    pursuant to Article 34 of Public Act 100-586 and Section
13    3-16 of this Code. All programs established after the
14    effective date of this amendatory Act of the 101st General
15    Assembly and administered by a regional office of education
16    or an intermediate service center must have an initial Base
17    Funding Minimum set to an amount equal to the first-year
18    ASE multiplied by the amount of per pupil funding received
19    in the previous school year by the lowest funded similar
20    existing program type. If the enrollment for a program
21    operated by a regional office of education or an
22    intermediate service center is zero, then it may not
23    receive Base Funding Minimum funds for that program in the
24    next fiscal year, and those funds must be distributed to
25    Organizational Units under subsection (g).
26        (2) For the 2018-2019 and subsequent school years, the

 

 

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1    Base Funding Minimum of Organizational Units and Specially
2    Funded Units shall be the sum of (i) the amount of
3    Evidence-Based Funding for the prior school year, (ii) the
4    Base Funding Minimum for the prior school year, and (iii)
5    any amount received by a school district pursuant to
6    Section 7 of Article 97 of Public Act 100-21.
7    (f) Percent of Adequacy and Final Resources calculation.
8        (1) The Evidence-Based Funding formula establishes a
9    Percent of Adequacy for each Organizational Unit in order
10    to place such units into tiers for the purposes of the
11    funding distribution system described in subsection (g) of
12    this Section. Initially, an Organizational Unit's
13    Preliminary Resources and Preliminary Percent of Adequacy
14    are calculated pursuant to paragraph (2) of this subsection
15    (f). Then, an Organizational Unit's Final Resources and
16    Final Percent of Adequacy are calculated to account for the
17    Organizational Unit's poverty concentration levels
18    pursuant to paragraphs (3) and (4) of this subsection (f).
19        (2) An Organizational Unit's Preliminary Resources are
20    equal to the sum of its Local Capacity Target, CPPRT, and
21    Base Funding Minimum. An Organizational Unit's Preliminary
22    Percent of Adequacy is the lesser of (i) its Preliminary
23    Resources divided by its Adequacy Target or (ii) 100%.
24        (3) Except for Specially Funded Units, an
25    Organizational Unit's Final Resources are equal the sum of
26    its Local Capacity, CPPRT, and Adjusted Base Funding

 

 

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1    Minimum. The Base Funding Minimum of each Specially Funded
2    Unit shall serve as its Final Resources, except that the
3    Base Funding Minimum for State-approved charter schools
4    shall not include any portion of general State aid
5    allocated in the prior year based on the per capita tuition
6    charge times the charter school enrollment.
7        (4) An Organizational Unit's Final Percent of Adequacy
8    is its Final Resources divided by its Adequacy Target. An
9    Organizational Unit's Adjusted Base Funding Minimum is
10    equal to its Base Funding Minimum less its Supplemental
11    Grant Funding, with the resulting figure added to the
12    product of its Supplemental Grant Funding and Preliminary
13    Percent of Adequacy.
14    (g) Evidence-Based Funding formula distribution system.
15        (1) In each school year under the Evidence-Based
16    Funding formula, each Organizational Unit receives funding
17    equal to the sum of its Base Funding Minimum and the unit's
18    allocation of New State Funds determined pursuant to this
19    subsection (g). To allocate New State Funds, the
20    Evidence-Based Funding formula distribution system first
21    places all Organizational Units into one of 4 tiers in
22    accordance with paragraph (3) of this subsection (g), based
23    on the Organizational Unit's Final Percent of Adequacy. New
24    State Funds are allocated to each of the 4 tiers as
25    follows: Tier 1 Aggregate Funding equals 50% of all New
26    State Funds, Tier 2 Aggregate Funding equals 49% of all New

 

 

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1    State Funds, Tier 3 Aggregate Funding equals 0.9% of all
2    New State Funds, and Tier 4 Aggregate Funding equals 0.1%
3    of all New State Funds. Each Organizational Unit within
4    Tier 1 or Tier 2 receives an allocation of New State Funds
5    equal to its tier Funding Gap, as defined in the following
6    sentence, multiplied by the tier's Allocation Rate
7    determined pursuant to paragraph (4) of this subsection
8    (g). For Tier 1, an Organizational Unit's Funding Gap
9    equals the tier's Target Ratio, as specified in paragraph
10    (5) of this subsection (g), multiplied by the
11    Organizational Unit's Adequacy Target, with the resulting
12    amount reduced by the Organizational Unit's Final
13    Resources. For Tier 2, an Organizational Unit's Funding Gap
14    equals the tier's Target Ratio, as described in paragraph
15    (5) of this subsection (g), multiplied by the
16    Organizational Unit's Adequacy Target, with the resulting
17    amount reduced by the Organizational Unit's Final
18    Resources and its Tier 1 funding allocation. To determine
19    the Organizational Unit's Funding Gap, the resulting
20    amount is then multiplied by a factor equal to one minus
21    the Organizational Unit's Local Capacity Target
22    percentage. Each Organizational Unit within Tier 3 or Tier
23    4 receives an allocation of New State Funds equal to the
24    product of its Adequacy Target and the tier's Allocation
25    Rate, as specified in paragraph (4) of this subsection (g).
26        (2) To ensure equitable distribution of dollars for all

 

 

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1    Tier 2 Organizational Units, no Tier 2 Organizational Unit
2    shall receive fewer dollars per ASE than any Tier 3
3    Organizational Unit. Each Tier 2 and Tier 3 Organizational
4    Unit shall have its funding allocation divided by its ASE.
5    Any Tier 2 Organizational Unit with a funding allocation
6    per ASE below the greatest Tier 3 allocation per ASE shall
7    get a funding allocation equal to the greatest Tier 3
8    funding allocation per ASE multiplied by the
9    Organizational Unit's ASE. Each Tier 2 Organizational
10    Unit's Tier 2 funding allocation shall be multiplied by the
11    percentage calculated by dividing the original Tier 2
12    Aggregate Funding by the sum of all Tier 2 Organizational
13    Unit's Tier 2 funding allocation after adjusting
14    districts' funding below Tier 3 levels.
15        (3) Organizational Units are placed into one of 4 tiers
16    as follows:
17            (A) Tier 1 consists of all Organizational Units,
18        except for Specially Funded Units, with a Percent of
19        Adequacy less than the Tier 1 Target Ratio. The Tier 1
20        Target Ratio is the ratio level that allows for Tier 1
21        Aggregate Funding to be distributed, with the Tier 1
22        Allocation Rate determined pursuant to paragraph (4)
23        of this subsection (g).
24            (B) Tier 2 consists of all Tier 1 Units and all
25        other Organizational Units, except for Specially
26        Funded Units, with a Percent of Adequacy of less than

 

 

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1        0.90.
2            (C) Tier 3 consists of all Organizational Units,
3        except for Specially Funded Units, with a Percent of
4        Adequacy of at least 0.90 and less than 1.0.
5            (D) Tier 4 consists of all Organizational Units
6        with a Percent of Adequacy of at least 1.0.
7        (4) The Allocation Rates for Tiers 1 through 4 is
8    determined as follows:
9            (A) The Tier 1 Allocation Rate is 30%.
10            (B) The Tier 2 Allocation Rate is the result of the
11        following equation: Tier 2 Aggregate Funding, divided
12        by the sum of the Funding Gaps for all Tier 2
13        Organizational Units, unless the result of such
14        equation is higher than 1.0. If the result of such
15        equation is higher than 1.0, then the Tier 2 Allocation
16        Rate is 1.0.
17            (C) The Tier 3 Allocation Rate is the result of the
18        following equation: Tier 3 Aggregate Funding, divided
19        by the sum of the Adequacy Targets of all Tier 3
20        Organizational Units.
21            (D) The Tier 4 Allocation Rate is the result of the
22        following equation: Tier 4 Aggregate Funding, divided
23        by the sum of the Adequacy Targets of all Tier 4
24        Organizational Units.
25        (5) A tier's Target Ratio is determined as follows:
26            (A) The Tier 1 Target Ratio is the ratio level that

 

 

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1        allows for Tier 1 Aggregate Funding to be distributed
2        with the Tier 1 Allocation Rate.
3            (B) The Tier 2 Target Ratio is 0.90.
4            (C) The Tier 3 Target Ratio is 1.0.
5        (6) If, at any point, the Tier 1 Target Ratio is
6    greater than 90%, than all Tier 1 funding shall be
7    allocated to Tier 2 and no Tier 1 Organizational Unit's
8    funding may be identified.
9        (7) In the event that all Tier 2 Organizational Units
10    receive funding at the Tier 2 Target Ratio level, any
11    remaining New State Funds shall be allocated to Tier 3 and
12    Tier 4 Organizational Units.
13        (8) If any Specially Funded Units, excluding Glenwood
14    Academy, recognized by the State Board do not qualify for
15    direct funding following the implementation of this
16    amendatory Act of the 100th General Assembly from any of
17    the funding sources included within the definition of Base
18    Funding Minimum, the unqualified portion of the Base
19    Funding Minimum shall be transferred to one or more
20    appropriate Organizational Units as determined by the
21    State Superintendent based on the prior year ASE of the
22    Organizational Units.
23        (8.5) If a school district withdraws from a special
24    education cooperative, the portion of the Base Funding
25    Minimum that is attributable to the school district may be
26    redistributed to the school district upon withdrawal. The

 

 

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1    school district and the cooperative must include the amount
2    of the Base Funding Minimum that is to be re-apportioned in
3    their withdrawal agreement and notify the State Board of
4    the change with a copy of the agreement upon withdrawal.
5        (9) The Minimum Funding Level is intended to establish
6    a target for State funding that will keep pace with
7    inflation and continue to advance equity through the
8    Evidence-Based Funding formula. The target for State
9    funding of New Property Tax Relief Pool Funds is
10    $50,000,000 for State fiscal year 2019 and subsequent State
11    fiscal years. The Minimum Funding Level is equal to
12    $350,000,000. In addition to any New State Funds, no more
13    than $50,000,000 New Property Tax Relief Pool Funds may be
14    counted towards the Minimum Funding Level. If the sum of
15    New State Funds and applicable New Property Tax Relief Pool
16    Funds are less than the Minimum Funding Level, than funding
17    for tiers shall be reduced in the following manner:
18            (A) First, Tier 4 funding shall be reduced by an
19        amount equal to the difference between the Minimum
20        Funding Level and New State Funds until such time as
21        Tier 4 funding is exhausted.
22            (B) Next, Tier 3 funding shall be reduced by an
23        amount equal to the difference between the Minimum
24        Funding Level and New State Funds and the reduction in
25        Tier 4 funding until such time as Tier 3 funding is
26        exhausted.

 

 

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1            (C) Next, Tier 2 funding shall be reduced by an
2        amount equal to the difference between the Minimum
3        Funding level and new State Funds and the reduction
4        Tier 4 and Tier 3.
5            (D) Finally, Tier 1 funding shall be reduced by an
6        amount equal to the difference between the Minimum
7        Funding level and New State Funds and the reduction in
8        Tier 2, 3, and 4 funding. In addition, the Allocation
9        Rate for Tier 1 shall be reduced to a percentage equal
10        to the Tier 1 allocation rate set by paragraph (4) of
11        this subsection (g), multiplied by the result of New
12        State Funds divided by the Minimum Funding Level.
13        (9.5) For State fiscal year 2019 and subsequent State
14    fiscal years, if New State Funds exceed $300,000,000, then
15    any amount in excess of $300,000,000 shall be dedicated for
16    purposes of Section 2-3.170 of this Code up to a maximum of
17    $50,000,000.
18        (10) In the event of a decrease in the amount of the
19    appropriation for this Section in any fiscal year after
20    implementation of this Section, the Organizational Units
21    receiving Tier 1 and Tier 2 funding, as determined under
22    paragraph (3) of this subsection (g), shall be held
23    harmless by establishing a Base Funding Guarantee equal to
24    the per pupil kindergarten through grade 12 funding
25    received in accordance with this Section in the prior
26    fiscal year. Reductions shall be made to the Base Funding

 

 

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1    Minimum of Organizational Units in Tier 3 and Tier 4 on a
2    per pupil basis equivalent to the total number of the ASE
3    in Tier 3-funded and Tier 4-funded Organizational Units
4    divided by the total reduction in State funding. The Base
5    Funding Minimum as reduced shall continue to be applied to
6    Tier 3 and Tier 4 Organizational Units and adjusted by the
7    relative formula when increases in appropriations for this
8    Section resume. In no event may State funding reductions to
9    Organizational Units in Tier 3 or Tier 4 exceed an amount
10    that would be less than the Base Funding Minimum
11    established in the first year of implementation of this
12    Section. If additional reductions are required, all school
13    districts shall receive a reduction by a per pupil amount
14    equal to the aggregate additional appropriation reduction
15    divided by the total ASE of all Organizational Units.
16        (11) The State Superintendent shall make minor
17    adjustments to the distribution formula set forth in this
18    subsection (g) to account for the rounding of percentages
19    to the nearest tenth of a percentage and dollar amounts to
20    the nearest whole dollar.
21    (h) State Superintendent administration of funding and
22district submission requirements.
23        (1) The State Superintendent shall, in accordance with
24    appropriations made by the General Assembly, meet the
25    funding obligations created under this Section.
26        (2) The State Superintendent shall calculate the

 

 

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1    Adequacy Target for each Organizational Unit and Net State
2    Contribution Target for each Organizational Unit under
3    this Section. The State Superintendent shall also certify
4    the actual amounts of the New State Funds payable for each
5    eligible Organizational Unit based on the equitable
6    distribution calculation to the unit's treasurer, as soon
7    as possible after such amounts are calculated, including
8    any applicable adjusted charge-off increase. No
9    Evidence-Based Funding shall be distributed within an
10    Organizational Unit without the approval of the unit's
11    school board.
12        (3) Annually, the State Superintendent shall calculate
13    and report to each Organizational Unit the unit's aggregate
14    financial adequacy amount, which shall be the sum of the
15    Adequacy Target for each Organizational Unit. The State
16    Superintendent shall calculate and report separately for
17    each Organizational Unit the unit's total State funds
18    allocated for its students with disabilities. The State
19    Superintendent shall calculate and report separately for
20    each Organizational Unit the amount of funding and
21    applicable FTE calculated for each Essential Element of the
22    unit's Adequacy Target.
23        (4) Annually, the State Superintendent shall calculate
24    and report to each Organizational Unit the amount the unit
25    must expend on special education and bilingual education
26    and computer technology and equipment for Organizational

 

 

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1    Units assigned to Tier 1 or Tier 2 that received an
2    additional $285.50 per student computer technology and
3    equipment investment grant to their Adequacy Target
4    pursuant to the unit's Base Funding Minimum, Special
5    Education Allocation, Bilingual Education Allocation, and
6    computer technology and equipment investment allocation.
7        (5) Moneys distributed under this Section shall be
8    calculated on a school year basis, but paid on a fiscal
9    year basis, with payments beginning in August and extending
10    through June. Unless otherwise provided, the moneys
11    appropriated for each fiscal year shall be distributed in
12    22 equal payments at least 2 times monthly to each
13    Organizational Unit. The State Board shall publish a yearly
14    distribution schedule at its meeting in June. If moneys
15    appropriated for any fiscal year are distributed other than
16    monthly, the distribution shall be on the same basis for
17    each Organizational Unit.
18        (6) Any school district that fails, for any given
19    school year, to maintain school as required by law or to
20    maintain a recognized school is not eligible to receive
21    Evidence-Based Funding. In case of non-recognition of one
22    or more attendance centers in a school district otherwise
23    operating recognized schools, the claim of the district
24    shall be reduced in the proportion that the enrollment in
25    the attendance center or centers bears to the enrollment of
26    the school district. "Recognized school" means any public

 

 

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1    school that meets the standards for recognition by the
2    State Board. A school district or attendance center not
3    having recognition status at the end of a school term is
4    entitled to receive State aid payments due upon a legal
5    claim that was filed while it was recognized.
6        (7) School district claims filed under this Section are
7    subject to Sections 18-9 and 18-12 of this Code, except as
8    otherwise provided in this Section.
9        (8) Each fiscal year, the State Superintendent shall
10    calculate for each Organizational Unit an amount of its
11    Base Funding Minimum and Evidence-Based Funding that shall
12    be deemed attributable to the provision of special
13    educational facilities and services, as defined in Section
14    14-1.08 of this Code, in a manner that ensures compliance
15    with maintenance of State financial support requirements
16    under the federal Individuals with Disabilities Education
17    Act. An Organizational Unit must use such funds only for
18    the provision of special educational facilities and
19    services, as defined in Section 14-1.08 of this Code, and
20    must comply with any expenditure verification procedures
21    adopted by the State Board.
22        (9) All Organizational Units in this State must submit
23    annual spending plans by the end of September of each year
24    to the State Board as part of the annual budget process,
25    which shall describe how each Organizational Unit will
26    utilize the Base Minimum Funding and Evidence-Based

 

 

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1    funding it receives from this State under this Section with
2    specific identification of the intended utilization of
3    Low-Income, English learner, and special education
4    resources. Additionally, the annual spending plans of each
5    Organizational Unit shall describe how the Organizational
6    Unit expects to achieve student growth and how the
7    Organizational Unit will achieve State education goals, as
8    defined by the State Board. The State Superintendent may,
9    from time to time, identify additional requisites for
10    Organizational Units to satisfy when compiling the annual
11    spending plans required under this subsection (h). The
12    format and scope of annual spending plans shall be
13    developed by the State Superintendent in conjunction with
14    the Professional Review Panel. School districts that serve
15    students under Article 14C of this Code shall continue to
16    submit information as required under Section 14C-12 of this
17    Code.
18        (10) No later than January 1, 2018, the State
19    Superintendent shall develop a 5-year strategic plan for
20    all Organizational Units to help in planning for adequacy
21    funding under this Section. The State Superintendent shall
22    submit the plan to the Governor and the General Assembly,
23    as provided in Section 3.1 of the General Assembly
24    Organization Act. The plan shall include recommendations
25    for:
26            (A) a framework for collaborative, professional,

 

 

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1        innovative, and 21st century learning environments
2        using the Evidence-Based Funding model;
3            (B) ways to prepare and support this State's
4        educators for successful instructional careers;
5            (C) application and enhancement of the current
6        financial accountability measures, the approved State
7        plan to comply with the federal Every Student Succeeds
8        Act, and the Illinois Balanced Accountability Measures
9        in relation to student growth and elements of the
10        Evidence-Based Funding model; and
11            (D) implementation of an effective school adequacy
12        funding system based on projected and recommended
13        funding levels from the General Assembly.
14    (i) Professional Review Panel.
15        (1) A Professional Review Panel is created to study and
16    review the implementation and effect of the Evidence-Based
17    Funding model under this Section and to recommend continual
18    recalibration and future study topics and modifications to
19    the Evidence-Based Funding model. The Panel shall elect a
20    chairperson and vice chairperson by a majority vote of the
21    Panel and shall advance recommendations based on a majority
22    vote of the Panel. A minority opinion may also accompany
23    any recommendation of the majority of the Panel. The Panel
24    shall be appointed by the State Superintendent, except as
25    otherwise provided in paragraph (2) of this subsection (i)
26    and include the following members:

 

 

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1            (A) Two appointees that represent district
2        superintendents, recommended by a statewide
3        organization that represents district superintendents.
4            (B) Two appointees that represent school boards,
5        recommended by a statewide organization that
6        represents school boards.
7            (C) Two appointees from districts that represent
8        school business officials, recommended by a statewide
9        organization that represents school business
10        officials.
11            (D) Two appointees that represent school
12        principals, recommended by a statewide organization
13        that represents school principals.
14            (E) Two appointees that represent teachers,
15        recommended by a statewide organization that
16        represents teachers.
17            (F) Two appointees that represent teachers,
18        recommended by another statewide organization that
19        represents teachers.
20            (G) Two appointees that represent regional
21        superintendents of schools, recommended by
22        organizations that represent regional superintendents.
23            (H) Two independent experts selected solely by the
24        State Superintendent.
25            (I) Two independent experts recommended by public
26        universities in this State.

 

 

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1            (J) One member recommended by a statewide
2        organization that represents parents.
3            (K) Two representatives recommended by collective
4        impact organizations that represent major metropolitan
5        areas or geographic areas in Illinois.
6            (L) One member from a statewide organization
7        focused on research-based education policy to support
8        a school system that prepares all students for college,
9        a career, and democratic citizenship.
10            (M) One representative from a school district
11        organized under Article 34 of this Code.
12        The State Superintendent shall ensure that the
13    membership of the Panel includes representatives from
14    school districts and communities reflecting the
15    geographic, socio-economic, racial, and ethnic diversity
16    of this State. The State Superintendent shall additionally
17    ensure that the membership of the Panel includes
18    representatives with expertise in bilingual education and
19    special education. Staff from the State Board shall staff
20    the Panel.
21        (2) In addition to those Panel members appointed by the
22    State Superintendent, 4 members of the General Assembly
23    shall be appointed as follows: one member of the House of
24    Representatives appointed by the Speaker of the House of
25    Representatives, one member of the Senate appointed by the
26    President of the Senate, one member of the House of

 

 

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1    Representatives appointed by the Minority Leader of the
2    House of Representatives, and one member of the Senate
3    appointed by the Minority Leader of the Senate. There shall
4    be one additional member appointed by the Governor. All
5    members appointed by legislative leaders or the Governor
6    shall be non-voting, ex officio members.
7        (3) On an annual basis, the State Superintendent shall
8    recalibrate the following per pupil elements of the
9    Adequacy Target and applied to the formulas, based on the
10    Panel's study of average expenses as reported in the most
11    recent annual financial report:
12            (A) gifted under subparagraph (M) of paragraph (2)
13        of subsection (b) of this Section;
14            (B) instructional materials under subparagraph (O)
15        of paragraph (2) of subsection (b) of this Section;
16            (C) assessment under subparagraph (P) of paragraph
17        (2) of subsection (b) of this Section;
18            (D) student activities under subparagraph (R) of
19        paragraph (2) of subsection (b) of this Section;
20            (E) maintenance and operations under subparagraph
21        (S) of paragraph (2) of subsection (b) of this Section;
22        and
23            (F) central office under subparagraph (T) of
24        paragraph (2) of subsection (b) of this Section.
25        (4) On a periodic basis, the Panel shall study all the
26    following elements and make recommendations to the State

 

 

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1    Board, the General Assembly, and the Governor for
2    modification of this Section:
3            (A) The format and scope of annual spending plans
4        referenced in paragraph (9) of subsection (h) of this
5        Section.
6            (B) The Comparable Wage Index under this Section,
7        to be studied by the Panel and reestablished by the
8        State Superintendent every 5 years.
9            (C) Maintenance and operations. Within 5 years
10        after the implementation of this Section, the Panel
11        shall make recommendations for the further study of
12        maintenance and operations costs, including capital
13        maintenance costs, and recommend any additional
14        reporting data required from Organizational Units.
15            (D) "At-risk student" definition. Within 5 years
16        after the implementation of this Section, the Panel
17        shall make recommendations for the further study and
18        determination of an "at-risk student" definition.
19        Within 5 years after the implementation of this
20        Section, the Panel shall evaluate and make
21        recommendations regarding adequate funding for poverty
22        concentration under the Evidence-Based Funding model.
23            (E) Benefits. Within 5 years after the
24        implementation of this Section, the Panel shall make
25        recommendations for further study of benefit costs.
26            (F) Technology. The per pupil target for

 

 

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1        technology shall be reviewed every 3 years to determine
2        whether current allocations are sufficient to develop
3        21st century learning in all classrooms in this State
4        and supporting a one-to-one technological device
5        program in each school. Recommendations shall be made
6        no later than 3 years after the implementation of this
7        Section.
8            (G) Local Capacity Target. Within 3 years after the
9        implementation of this Section, the Panel shall make
10        recommendations for any additional data desired to
11        analyze possible modifications to the Local Capacity
12        Target, to be based on measures in addition to solely
13        EAV and to be completed within 5 years after
14        implementation of this Section.
15            (H) Funding for Alternative Schools, Laboratory
16        Schools, safe schools, and alternative learning
17        opportunities programs. By the beginning of the
18        2021-2022 school year, the Panel shall study and make
19        recommendations regarding the funding levels for
20        Alternative Schools, Laboratory Schools, safe schools,
21        and alternative learning opportunities programs in
22        this State.
23            (I) Funding for college and career acceleration
24        strategies. By the beginning of the 2021-2022 school
25        year, the Panel shall study and make recommendations
26        regarding funding levels to support college and career

 

 

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1        acceleration strategies in high school that have been
2        demonstrated to result in improved secondary and
3        postsecondary outcomes, including Advanced Placement,
4        dual-credit opportunities, and college and career
5        pathway systems.
6            (J) Special education investments. By the
7        beginning of the 2021-2022 school year, the Panel shall
8        study and make recommendations on whether and how to
9        account for disability types within the special
10        education funding category.
11            (K) Early childhood investments. In collaboration
12        with the Illinois Early Learning Council, the Panel
13        shall include an analysis of what level of Preschool
14        for All Children funding would be necessary to serve
15        all children ages 0 through 5 years in the
16        highest-priority service tier, as specified in
17        paragraph (4.5) of subsection (a) of Section 2-3.71 of
18        this Code, and an analysis of the potential cost
19        savings that that level of Preschool for All Children
20        investment would have on the kindergarten through
21        grade 12 system.
22        (5) Within 5 years after the implementation of this
23    Section, the Panel shall complete an evaluative study of
24    the entire Evidence-Based Funding model, including an
25    assessment of whether or not the formula is achieving State
26    goals. The Panel shall report to the State Board, the

 

 

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1    General Assembly, and the Governor on the findings of the
2    study.
3        (6) Within 3 years after the implementation of this
4    Section, the Panel shall evaluate and provide
5    recommendations to the Governor and the General Assembly on
6    the hold-harmless provisions of this Section found in the
7    Base Funding Minimum.
8    (j) References. Beginning July 1, 2017, references in other
9laws to general State aid funds or calculations under Section
1018-8.05 of this Code (now repealed) shall be deemed to be
11references to evidence-based model formula funds or
12calculations under this Section.
13(Source: P.A. 100-465, eff. 8-31-17; 100-578, eff. 1-31-18;
14100-582, eff. 3-23-18.)
 
15    Section 5-75. The Specialized Mental Health Rehabilitation
16Act of 2013 is amended by changing Section 2-101 and by adding
17Sections 5-107 as follows:
 
18    (210 ILCS 49/2-101)
19    Sec. 2-101. Standards for facilities.
20    (a) The Department shall, by rule, prescribe minimum
21standards for each level of care for facilities to be in place
22during the provisional licensure period and thereafter. These
23standards shall include, but are not limited to, the following:
24        (1) life safety standards that will ensure the health,

 

 

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1    safety and welfare of residents and their protection from
2    hazards;
3        (2) number and qualifications of all personnel,
4    including management and clinical personnel, having
5    responsibility for any part of the care given to consumers;
6    specifically, the Department shall establish staffing
7    ratios for facilities which shall specify the number of
8    staff hours per consumer of care that are needed for each
9    level of care offered within the facility;
10        (3) all sanitary conditions within the facility and its
11    surroundings, including water supply, sewage disposal,
12    food handling, and general hygiene which shall ensure the
13    health and comfort of consumers;
14        (4) a program for adequate maintenance of physical
15    plant and equipment;
16        (5) adequate accommodations, staff, and services for
17    the number and types of services being offered to consumers
18    for whom the facility is licensed to care;
19        (6) development of evacuation and other appropriate
20    safety plans for use during weather, health, fire, physical
21    plant, environmental, and national defense emergencies;
22        (7) maintenance of minimum financial or other
23    resources necessary to meet the standards established
24    under this Section, and to operate and conduct the facility
25    in accordance with this Act; and
26        (8) standards for coercive free environment,

 

 

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1    restraint, and therapeutic separation.
2        (9) each multiple bedroom shall have at least 55 square
3    feet of net floor area per consumer, not including space
4    for closets, bathrooms, and clearly defined entryway
5    areas. A minimum of 3 feet of clearance at the foot and one
6    side of each bed shall be provided.
7    (b) Any requirement contained in administrative rule
8concerning a percentage of single occupancy rooms shall be
9calculated based on the total number of licensed or
10provisionally licensed beds under this Act on January 1, 2019
11and shall not be calculated on a per-facility basis.
12(Source: P.A. 100-1181, eff. 3-8-19.)
 
13    (210 ILCS 49/5-107 new)
14    Sec. 5-107. Quality of life enhancement. Beginning on July
151, 2019, for improving the quality of life and the quality of
16care, an additional payment shall be awarded to a facility for
17their single occupancy rooms. This payment shall be in addition
18to the rate for recovery and rehabilitation. The additional
19rate for single room occupancy shall be no less than $10 per
20day, per single room occupancy. The Department of Healthcare
21and Family Services shall adjust payment to Medicaid managed
22care entities to cover these costs.
 
23    Section 5-80. The Illinois Public Aid Code is amended by
24changing Sections 5-5.01a, 5-5.05b, 5-5e, and 12-10 and by

 

 

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1adding Sections 5-2.06 and 5-30.11 as follows:
 
2    (305 ILCS 5/5-2.06 new)
3    Sec. 5-2.06. Payment rates; Children's Community-Based
4Health Care Centers. Beginning January 1, 2020, the Department
5shall, for eligible individuals, reimburse Children's
6Community-Based Health Care Centers established in the
7Alternative Health Care Delivery Act and providing nursing care
8for the purpose of transitioning children from a hospital to
9home placement or other appropriate setting and reuniting
10families for a maximum of up to 120 days on a per diem basis at
11the lower of the Children's Community-Based Health Care
12Center's usual and customary charge to the public or at the
13Department rate of $950. Payments at the rate set forth in this
14Section are exempt from the 2.7% rate reduction required under
15Section 5-5e.
 
16    (305 ILCS 5/5-5.01a)
17    Sec. 5-5.01a. Supportive living facilities program.
18    (a) The Department shall establish and provide oversight
19for a program of supportive living facilities that seek to
20promote resident independence, dignity, respect, and
21well-being in the most cost-effective manner.
22    A supportive living facility is (i) a free-standing
23facility or (ii) a distinct physical and operational entity
24within a mixed-use building that meets the criteria established

 

 

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1in subsection (d). A supportive living facility integrates
2housing with health, personal care, and supportive services and
3is a designated setting that offers residents their own
4separate, private, and distinct living units.
5    Sites for the operation of the program shall be selected by
6the Department based upon criteria that may include the need
7for services in a geographic area, the availability of funding,
8and the site's ability to meet the standards.
9    (b) Beginning July 1, 2014, subject to federal approval,
10the Medicaid rates for supportive living facilities shall be
11equal to the supportive living facility Medicaid rate effective
12on June 30, 2014 increased by 8.85%. Once the assessment
13imposed at Article V-G of this Code is determined to be a
14permissible tax under Title XIX of the Social Security Act, the
15Department shall increase the Medicaid rates for supportive
16living facilities effective on July 1, 2014 by 9.09%. The
17Department shall apply this increase retroactively to coincide
18with the imposition of the assessment in Article V-G of this
19Code in accordance with the approval for federal financial
20participation by the Centers for Medicare and Medicaid
21Services.
22    The Medicaid rates for supportive living facilities
23effective on July 1, 2017 must be equal to the rates in effect
24for supportive living facilities on June 30, 2017 increased by
252.8%.
26    Subject to federal approval, the Medicaid rates for

 

 

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1supportive living services on and after July 1, 2019 must be at
2least 54.3% of the average total nursing facility services per
3diem for the geographic areas defined by the Department while
4maintaining the rate differential for dementia care and must be
5updated whenever the total nursing facility service per diems
6are updated.
7    The Medicaid rates for supportive living facilities
8effective on July 1, 2018 must be equal to the rates in effect
9for supportive living facilities on June 30, 2018.
10    (c) The Department may adopt rules to implement this
11Section. Rules that establish or modify the services,
12standards, and conditions for participation in the program
13shall be adopted by the Department in consultation with the
14Department on Aging, the Department of Rehabilitation
15Services, and the Department of Mental Health and Developmental
16Disabilities (or their successor agencies).
17    (d) Subject to federal approval by the Centers for Medicare
18and Medicaid Services, the Department shall accept for
19consideration of certification under the program any
20application for a site or building where distinct parts of the
21site or building are designated for purposes other than the
22provision of supportive living services, but only if:
23        (1) those distinct parts of the site or building are
24    not designated for the purpose of providing assisted living
25    services as required under the Assisted Living and Shared
26    Housing Act;

 

 

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1        (2) those distinct parts of the site or building are
2    completely separate from the part of the building used for
3    the provision of supportive living program services,
4    including separate entrances;
5        (3) those distinct parts of the site or building do not
6    share any common spaces with the part of the building used
7    for the provision of supportive living program services;
8    and
9        (4) those distinct parts of the site or building do not
10    share staffing with the part of the building used for the
11    provision of supportive living program services.
12    (e) Facilities or distinct parts of facilities which are
13selected as supportive living facilities and are in good
14standing with the Department's rules are exempt from the
15provisions of the Nursing Home Care Act and the Illinois Health
16Facilities Planning Act.
17(Source: P.A. 100-23, eff. 7-6-17; 100-583, eff. 4-6-18;
18100-587, eff. 6-4-18.)
 
19    (305 ILCS 5/5-5.05b new)
20    Sec. 5-5.05b. Access to psychiatric treatment. Effective
21July 1, 2019, or as soon thereafter as practical and subject to
22federal approval, the Department shall allocate an amount of up
23to $40,000,000 to enhance access psychiatric treatment,
24including both reimbursement rates to individual physicians
25board certified in psychiatry as well as community mental

 

 

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1health centers and other relevant providers.
 
2    (305 ILCS 5/5-5e)
3    Sec. 5-5e. Adjusted rates of reimbursement.
4    (a) Rates or payments for services in effect on June 30,
52012 shall be adjusted and services shall be affected as
6required by any other provision of Public Act 97-689. In
7addition, the Department shall do the following:
8        (1) Delink the per diem rate paid for supportive living
9    facility services from the per diem rate paid for nursing
10    facility services, effective for services provided on or
11    after May 1, 2011 and before July 1, 2019.
12        (2) Cease payment for bed reserves in nursing
13    facilities and specialized mental health rehabilitation
14    facilities; for purposes of therapeutic home visits for
15    individuals scoring as TBI on the MDS 3.0, beginning June
16    1, 2015, the Department shall approve payments for bed
17    reserves in nursing facilities and specialized mental
18    health rehabilitation facilities that have at least a 90%
19    occupancy level and at least 80% of their residents are
20    Medicaid eligible. Payment shall be at a daily rate of 75%
21    of an individual's current Medicaid per diem and shall not
22    exceed 10 days in a calendar month.
23        (2.5) Cease payment for bed reserves for purposes of
24    inpatient hospitalizations to intermediate care facilities
25    for persons with development disabilities, except in the

 

 

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1    instance of residents who are under 21 years of age.
2        (3) Cease payment of the $10 per day add-on payment to
3    nursing facilities for certain residents with
4    developmental disabilities.
5    (b) After the application of subsection (a),
6notwithstanding any other provision of this Code to the
7contrary and to the extent permitted by federal law, on and
8after July 1, 2012, the rates of reimbursement for services and
9other payments provided under this Code shall further be
10reduced as follows:
11        (1) Rates or payments for physician services, dental
12    services, or community health center services reimbursed
13    through an encounter rate, and services provided under the
14    Medicaid Rehabilitation Option of the Illinois Title XIX
15    State Plan shall not be further reduced, except as provided
16    in Section 5-5b.1.
17        (2) Rates or payments, or the portion thereof, paid to
18    a provider that is operated by a unit of local government
19    or State University that provides the non-federal share of
20    such services shall not be further reduced, except as
21    provided in Section 5-5b.1.
22        (3) Rates or payments for hospital services delivered
23    by a hospital defined as a Safety-Net Hospital under
24    Section 5-5e.1 of this Code shall not be further reduced,
25    except as provided in Section 5-5b.1.
26        (4) Rates or payments for hospital services delivered

 

 

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1    by a Critical Access Hospital, which is an Illinois
2    hospital designated as a critical care hospital by the
3    Department of Public Health in accordance with 42 CFR 485,
4    Subpart F, shall not be further reduced, except as provided
5    in Section 5-5b.1.
6        (5) Rates or payments for Nursing Facility Services
7    shall only be further adjusted pursuant to Section 5-5.2 of
8    this Code.
9        (6) Rates or payments for services delivered by long
10    term care facilities licensed under the ID/DD Community
11    Care Act or the MC/DD Act and developmental training
12    services shall not be further reduced.
13        (7) Rates or payments for services provided under
14    capitation rates shall be adjusted taking into
15    consideration the rates reduction and covered services
16    required by Public Act 97-689.
17        (8) For hospitals not previously described in this
18    subsection, the rates or payments for hospital services
19    shall be further reduced by 3.5%, except for payments
20    authorized under Section 5A-12.4 of this Code.
21        (9) For all other rates or payments for services
22    delivered by providers not specifically referenced in
23    paragraphs (1) through (8), rates or payments shall be
24    further reduced by 2.7%.
25    (c) Any assessment imposed by this Code shall continue and
26nothing in this Section shall be construed to cause it to

 

 

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1cease.
2    (d) Notwithstanding any other provision of this Code to the
3contrary, subject to federal approval under Title XIX of the
4Social Security Act, for dates of service on and after July 1,
52014, rates or payments for services provided for the purpose
6of transitioning children from a hospital to home placement or
7other appropriate setting by a children's community-based
8health care center authorized under the Alternative Health Care
9Delivery Act shall be $683 per day.
10    (e) Notwithstanding any other provision of this Code to the
11contrary, subject to federal approval under Title XIX of the
12Social Security Act, for dates of service on and after July 1,
132014, rates or payments for home health visits shall be $72.
14    (f) Notwithstanding any other provision of this Code to the
15contrary, subject to federal approval under Title XIX of the
16Social Security Act, for dates of service on and after July 1,
172014, rates or payments for the certified nursing assistant
18component of the home health agency rate shall be $20.
19(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14;
2098-1166, eff. 6-1-15; 99-2, eff. 3-26-15; 99-180, eff. 7-29-15;
2199-642, eff. 7-28-16.)
 
22    (305 ILCS 5/5-30.11 new)
23    Sec. 5-30.11. Treatment of autism spectrum disorder.
24Treatment of autism spectrum disorder through applied behavior
25analysis shall be covered under the medical assistance program

 

 

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1under this Article for children with a diagnosis of autism
2spectrum disorder when ordered by a physician licensed to
3practice medicine in all its branches and rendered by a
4licensed or certified health care professional with expertise
5in applied behavior analysis. Such coverage may be limited to
6age ranges based on evidence-based best practices. Appropriate
7State plan amendments as well as rules regarding provision of
8services and providers will be submitted by September 1, 2019.
 
9    (305 ILCS 5/12-10)  (from Ch. 23, par. 12-10)
10    Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
11Special Purposes Trust Fund, to be held outside the State
12Treasury by the State Treasurer as ex-officio custodian, shall
13consist of (1) any federal grants received under Section 12-4.6
14that are not required by Section 12-5 to be paid into the
15General Revenue Fund or transferred into the Local Initiative
16Fund under Section 12-10.1 or deposited in the Employment and
17Training Fund under Section 12-10.3 or in the special account
18established and maintained in that Fund as provided in that
19Section; (2) grants, gifts or legacies of moneys or securities
20received under Section 12-4.18; (3) grants received under
21Section 12-4.19; and (4) funds for child care and development
22services. Disbursements from this Fund shall be only for the
23purposes authorized by the aforementioned Sections.
24    Disbursements from this Fund shall be by warrants drawn by
25the State Comptroller on receipt of vouchers duly executed and

 

 

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1certified by the Illinois Department of Human Services,
2including payment to the Health Insurance Reserve Fund for
3group insurance costs at the rate certified by the Department
4of Central Management Services.
5    In addition to any other transfers that may be provided for
6by law, the State Comptroller shall direct and the State
7Treasurer shall transfer from the DHS Special Purposes Trust
8Fund into the Governor's Grant Fund such amounts as may be
9directed in writing by the Secretary of Human Services.
10    All federal monies received as reimbursement for
11expenditures from the General Revenue Fund, and which were made
12for the purposes authorized for expenditures from the DHS
13Special Purposes Trust Fund, shall be deposited by the
14Department into the General Revenue Fund.
15(Source: P.A. 99-933, eff. 1-27-17.)
 
16    Section 5-85. If and only if House Bill 3343 of the 101st
17General Assembly becomes law, then the Illinois Public Aid Code
18is amended by changing Section 12-4.13c as follows:
 
19    (305 ILCS 5/12-4.13c)
20    Sec. 12-4.13c. SNAP Restaurant Meals Program.
21    (a) Subject to federal approval of the plan for operating
22the Program, the The Department of Human Services shall
23establish a Restaurant Meals Program as part of the federal
24Supplemental Nutrition Assistance Program (SNAP). Under the

 

 

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1Restaurant Meals Program, households containing elderly or
2disabled members, and their spouses, as defined in 7 U.S.C.
32012(j), or homeless individuals, as defined in 7 U.S.C.
42012(l), shall have the option in accordance with 7 U.S.C.
52012(k) to redeem their SNAP benefits at private establishments
6that contract with the Department to offer meals for eligible
7individuals at concessional prices subject to 7 U.S.C. 2018(h).
8The Restaurant Meals Program shall be operational no later than
9July 1, 2021 January 1, 2020.
10    (b) The Department of Human Services shall adopt any rules
11necessary to implement the provisions of this Section.
12(Source: 10100HB3343enr.)
 
13    Section 5-90. The Senior Citizens and Persons with
14Disabilities Property Tax Relief Act is amended by changing
15Section 4 as follows:
 
16    (320 ILCS 25/4)  (from Ch. 67 1/2, par. 404)
17    Sec. 4. Amount of Grant.
18    (a) In general. Any individual 65 years or older or any
19individual who will become 65 years old during the calendar
20year in which a claim is filed, and any surviving spouse of
21such a claimant, who at the time of death received or was
22entitled to receive a grant pursuant to this Section, which
23surviving spouse will become 65 years of age within the 24
24months immediately following the death of such claimant and

 

 

10100SB1814ham001- 265 -LRB101 09785 JWD 61498 a

1which surviving spouse but for his or her age is otherwise
2qualified to receive a grant pursuant to this Section, and any
3person with a disability whose annual household income is less
4than the income eligibility limitation, as defined in
5subsection (a-5) and whose household is liable for payment of
6property taxes accrued or has paid rent constituting property
7taxes accrued and is domiciled in this State at the time he or
8she files his or her claim is entitled to claim a grant under
9this Act. With respect to claims filed by individuals who will
10become 65 years old during the calendar year in which a claim
11is filed, the amount of any grant to which that household is
12entitled shall be an amount equal to 1/12 of the amount to
13which the claimant would otherwise be entitled as provided in
14this Section, multiplied by the number of months in which the
15claimant was 65 in the calendar year in which the claim is
16filed.
17    (a-5) Income eligibility limitation. For purposes of this
18Section, "income eligibility limitation" means an amount for
19grant years 2008 through 2019 and thereafter:
20        (1) less than $22,218 for a household containing one
21    person;
22        (2) less than $29,480 for a household containing 2
23    persons; or
24        (3) less than $36,740 for a household containing 3 or
25    more persons.
26    For grant years 2020 and thereafter:

 

 

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1        (1) less than $33,562 for a household containing one
2    person;
3        (2)less than $44,533 for a household containing 2
4    persons; or
5        (3)less than $55,500 for a household containing 3 or
6    more persons.
7    For 2009 claim year applications submitted during calendar
8year 2010, a household must have annual household income of
9less than $27,610 for a household containing one person; less
10than $36,635 for a household containing 2 persons; or less than
11$45,657 for a household containing 3 or more persons.
12    The Department on Aging may adopt rules such that on
13January 1, 2011, and thereafter, the foregoing household income
14eligibility limits may be changed to reflect the annual cost of
15living adjustment in Social Security and Supplemental Security
16Income benefits that are applicable to the year for which those
17benefits are being reported as income on an application.
18    If a person files as a surviving spouse, then only his or
19her income shall be counted in determining his or her household
20income.
21    (b) Limitation. Except as otherwise provided in
22subsections (a) and (f) of this Section, the maximum amount of
23grant which a claimant is entitled to claim is the amount by
24which the property taxes accrued which were paid or payable
25during the last preceding tax year or rent constituting
26property taxes accrued upon the claimant's residence for the

 

 

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1last preceding taxable year exceeds 3 1/2% of the claimant's
2household income for that year but in no event is the grant to
3exceed (i) $700 less 4.5% of household income for that year for
4those with a household income of $14,000 or less or (ii) $70 if
5household income for that year is more than $14,000.
6    (c) Public aid recipients. If household income in one or
7more months during a year includes cash assistance in excess of
8$55 per month from the Department of Healthcare and Family
9Services or the Department of Human Services (acting as
10successor to the Department of Public Aid under the Department
11of Human Services Act) which was determined under regulations
12of that Department on a measure of need that included an
13allowance for actual rent or property taxes paid by the
14recipient of that assistance, the amount of grant to which that
15household is entitled, except as otherwise provided in
16subsection (a), shall be the product of (1) the maximum amount
17computed as specified in subsection (b) of this Section and (2)
18the ratio of the number of months in which household income did
19not include such cash assistance over $55 to the number twelve.
20If household income did not include such cash assistance over
21$55 for any months during the year, the amount of the grant to
22which the household is entitled shall be the maximum amount
23computed as specified in subsection (b) of this Section. For
24purposes of this paragraph (c), "cash assistance" does not
25include any amount received under the federal Supplemental
26Security Income (SSI) program.

 

 

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1    (d) Joint ownership. If title to the residence is held
2jointly by the claimant with a person who is not a member of
3his or her household, the amount of property taxes accrued used
4in computing the amount of grant to which he or she is entitled
5shall be the same percentage of property taxes accrued as is
6the percentage of ownership held by the claimant in the
7residence.
8    (e) More than one residence. If a claimant has occupied
9more than one residence in the taxable year, he or she may
10claim only one residence for any part of a month. In the case
11of property taxes accrued, he or she shall prorate 1/12 of the
12total property taxes accrued on his or her residence to each
13month that he or she owned and occupied that residence; and, in
14the case of rent constituting property taxes accrued, shall
15prorate each month's rent payments to the residence actually
16occupied during that month.
17    (f) (Blank).
18    (g) Effective January 1, 2006, there is hereby established
19a program of pharmaceutical assistance to the aged and to
20persons with disabilities, entitled the Illinois Seniors and
21Disabled Drug Coverage Program, which shall be administered by
22the Department of Healthcare and Family Services and the
23Department on Aging in accordance with this subsection, to
24consist of coverage of specified prescription drugs on behalf
25of beneficiaries of the program as set forth in this
26subsection. Notwithstanding any provisions of this Act to the

 

 

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1contrary, on and after July 1, 2012, pharmaceutical assistance
2under this Act shall no longer be provided, and on July 1, 2012
3the Illinois Senior Citizens and Disabled Persons
4Pharmaceutical Assistance Program shall terminate. The
5following provisions that concern the Illinois Senior Citizens
6and Disabled Persons Pharmaceutical Assistance Program shall
7continue to apply on and after July 1, 2012 to the extent
8necessary to pursue any actions authorized by subsection (d) of
9Section 9 of this Act with respect to acts which took place
10prior to July 1, 2012.
11    To become a beneficiary under the program established under
12this subsection, a person must:
13        (1) be (i) 65 years of age or older or (ii) a person
14    with a disability; and
15        (2) be domiciled in this State; and
16        (3) enroll with a qualified Medicare Part D
17    Prescription Drug Plan if eligible and apply for all
18    available subsidies under Medicare Part D; and
19        (4) for the 2006 and 2007 claim years, have a maximum
20    household income of (i) less than $21,218 for a household
21    containing one person, (ii) less than $28,480 for a
22    household containing 2 persons, or (iii) less than $35,740
23    for a household containing 3 or more persons; and
24        (5) for the 2008 claim year, have a maximum household
25    income of (i) less than $22,218 for a household containing
26    one person, (ii) $29,480 for a household containing 2

 

 

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1    persons, or (iii) $36,740 for a household containing 3 or
2    more persons; and
3        (6) for 2009 claim year applications submitted during
4    calendar year 2010, have annual household income of less
5    than (i) $27,610 for a household containing one person;
6    (ii) less than $36,635 for a household containing 2
7    persons; or (iii) less than $45,657 for a household
8    containing 3 or more persons; and
9        (7) as of September 1, 2011, have a maximum household
10    income at or below 200% of the federal poverty level.
11    All individuals enrolled as of December 31, 2005, in the
12pharmaceutical assistance program operated pursuant to
13subsection (f) of this Section and all individuals enrolled as
14of December 31, 2005, in the SeniorCare Medicaid waiver program
15operated pursuant to Section 5-5.12a of the Illinois Public Aid
16Code shall be automatically enrolled in the program established
17by this subsection for the first year of operation without the
18need for further application, except that they must apply for
19Medicare Part D and the Low Income Subsidy under Medicare Part
20D. A person enrolled in the pharmaceutical assistance program
21operated pursuant to subsection (f) of this Section as of
22December 31, 2005, shall not lose eligibility in future years
23due only to the fact that they have not reached the age of 65.
24    To the extent permitted by federal law, the Department may
25act as an authorized representative of a beneficiary in order
26to enroll the beneficiary in a Medicare Part D Prescription

 

 

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1Drug Plan if the beneficiary has failed to choose a plan and,
2where possible, to enroll beneficiaries in the low-income
3subsidy program under Medicare Part D or assist them in
4enrolling in that program.
5    Beneficiaries under the program established under this
6subsection shall be divided into the following 4 eligibility
7groups:
8        (A) Eligibility Group 1 shall consist of beneficiaries
9    who are not eligible for Medicare Part D coverage and who
10    are:
11            (i) a person with a disability and under age 65; or
12            (ii) age 65 or older, with incomes over 200% of the
13        Federal Poverty Level; or
14            (iii) age 65 or older, with incomes at or below
15        200% of the Federal Poverty Level and not eligible for
16        federally funded means-tested benefits due to
17        immigration status.
18        (B) Eligibility Group 2 shall consist of beneficiaries
19    who are eligible for Medicare Part D coverage.
20        (C) Eligibility Group 3 shall consist of beneficiaries
21    age 65 or older, with incomes at or below 200% of the
22    Federal Poverty Level, who are not barred from receiving
23    federally funded means-tested benefits due to immigration
24    status and are not eligible for Medicare Part D coverage.
25        If the State applies and receives federal approval for
26    a waiver under Title XIX of the Social Security Act,

 

 

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1    persons in Eligibility Group 3 shall continue to receive
2    benefits through the approved waiver, and Eligibility
3    Group 3 may be expanded to include persons with
4    disabilities who are under age 65 with incomes under 200%
5    of the Federal Poverty Level who are not eligible for
6    Medicare and who are not barred from receiving federally
7    funded means-tested benefits due to immigration status.
8        (D) Eligibility Group 4 shall consist of beneficiaries
9    who are otherwise described in Eligibility Group 2 who have
10    a diagnosis of HIV or AIDS.
11    The program established under this subsection shall cover
12the cost of covered prescription drugs in excess of the
13beneficiary cost-sharing amounts set forth in this paragraph
14that are not covered by Medicare. The Department of Healthcare
15and Family Services may establish by emergency rule changes in
16cost-sharing necessary to conform the cost of the program to
17the amounts appropriated for State fiscal year 2012 and future
18fiscal years except that the 24-month limitation on the
19adoption of emergency rules and the provisions of Sections
205-115 and 5-125 of the Illinois Administrative Procedure Act
21shall not apply to rules adopted under this subsection (g). The
22adoption of emergency rules authorized by this subsection (g)
23shall be deemed to be necessary for the public interest,
24safety, and welfare.
25    For purposes of the program established under this
26subsection, the term "covered prescription drug" has the

 

 

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1following meanings:
2        For Eligibility Group 1, "covered prescription drug"
3    means: (1) any cardiovascular agent or drug; (2) any
4    insulin or other prescription drug used in the treatment of
5    diabetes, including syringe and needles used to administer
6    the insulin; (3) any prescription drug used in the
7    treatment of arthritis; (4) any prescription drug used in
8    the treatment of cancer; (5) any prescription drug used in
9    the treatment of Alzheimer's disease; (6) any prescription
10    drug used in the treatment of Parkinson's disease; (7) any
11    prescription drug used in the treatment of glaucoma; (8)
12    any prescription drug used in the treatment of lung disease
13    and smoking-related illnesses; (9) any prescription drug
14    used in the treatment of osteoporosis; and (10) any
15    prescription drug used in the treatment of multiple
16    sclerosis. The Department may add additional therapeutic
17    classes by rule. The Department may adopt a preferred drug
18    list within any of the classes of drugs described in items
19    (1) through (10) of this paragraph. The specific drugs or
20    therapeutic classes of covered prescription drugs shall be
21    indicated by rule.
22        For Eligibility Group 2, "covered prescription drug"
23    means those drugs covered by the Medicare Part D
24    Prescription Drug Plan in which the beneficiary is
25    enrolled.
26        For Eligibility Group 3, "covered prescription drug"

 

 

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1    means those drugs covered by the Medical Assistance Program
2    under Article V of the Illinois Public Aid Code.
3        For Eligibility Group 4, "covered prescription drug"
4    means those drugs covered by the Medicare Part D
5    Prescription Drug Plan in which the beneficiary is
6    enrolled.
7    Any person otherwise eligible for pharmaceutical
8assistance under this subsection whose covered drugs are
9covered by any public program is ineligible for assistance
10under this subsection to the extent that the cost of those
11drugs is covered by the other program.
12    The Department of Healthcare and Family Services shall
13establish by rule the methods by which it will provide for the
14coverage called for in this subsection. Those methods may
15include direct reimbursement to pharmacies or the payment of a
16capitated amount to Medicare Part D Prescription Drug Plans.
17    For a pharmacy to be reimbursed under the program
18established under this subsection, it must comply with rules
19adopted by the Department of Healthcare and Family Services
20regarding coordination of benefits with Medicare Part D
21Prescription Drug Plans. A pharmacy may not charge a
22Medicare-enrolled beneficiary of the program established under
23this subsection more for a covered prescription drug than the
24appropriate Medicare cost-sharing less any payment from or on
25behalf of the Department of Healthcare and Family Services.
26    The Department of Healthcare and Family Services or the

 

 

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1Department on Aging, as appropriate, may adopt rules regarding
2applications, counting of income, proof of Medicare status,
3mandatory generic policies, and pharmacy reimbursement rates
4and any other rules necessary for the cost-efficient operation
5of the program established under this subsection.
6    (h) A qualified individual is not entitled to duplicate
7benefits in a coverage period as a result of the changes made
8by this amendatory Act of the 96th General Assembly.
9(Source: P.A. 99-143, eff. 7-27-15.)
 
10    Section 5-95. The Early Intervention Services System Act is
11amended by changing Section 3 and by adding Section 3a as
12follows:
 
13    (325 ILCS 20/3)  (from Ch. 23, par. 4153)
14    Sec. 3. Definitions. As used in this Act:
15    (a) "Eligible infants and toddlers" means infants and
16toddlers under 36 months of age with any of the following
17conditions:
18        (1) Developmental delays.
19        (2) A physical or mental condition which typically
20    results in developmental delay.
21        (3) Being at risk of having substantial developmental
22    delays based on informed clinical opinion.
23        (4) Either (A) having entered the program under any of
24    the circumstances listed in paragraphs (1) through (3) of

 

 

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1    this subsection but no longer meeting the current
2    eligibility criteria under those paragraphs, and
3    continuing to have any measurable delay, or (B) not having
4    attained a level of development in each area, including (i)
5    cognitive, (ii) physical (including vision and hearing),
6    (iii) language, speech, and communication, (iv) social or
7    emotional, or (v) adaptive, that is at least at the mean of
8    the child's age equivalent peers; and, in addition to
9    either item (A) or item (B), (C) having been determined by
10    the multidisciplinary individualized family service plan
11    team to require the continuation of early intervention
12    services in order to support continuing developmental
13    progress, pursuant to the child's needs and provided in an
14    appropriate developmental manner. The type, frequency, and
15    intensity of services shall differ from the initial
16    individualized family services plan because of the child's
17    developmental progress, and may consist of only service
18    coordination, evaluation, and assessments.
19    (b) "Developmental delay" means a delay in one or more of
20the following areas of childhood development as measured by
21appropriate diagnostic instruments and standard procedures:
22cognitive; physical, including vision and hearing; language,
23speech and communication; social or emotional; or adaptive. The
24term means a delay of 30% or more below the mean in function in
25one or more of those areas.
26    (c) "Physical or mental condition which typically results

 

 

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1in developmental delay" means:
2        (1) a diagnosed medical disorder or exposure to a toxic
3    substance bearing a relatively well known expectancy for
4    developmental outcomes within varying ranges of
5    developmental disabilities; or
6        (2) a history of prenatal, perinatal, neonatal or early
7    developmental events suggestive of biological insults to
8    the developing central nervous system and which either
9    singly or collectively increase the probability of
10    developing a disability or delay based on a medical
11    history.
12    (d) "Informed clinical opinion" means both clinical
13observations and parental participation to determine
14eligibility by a consensus of a multidisciplinary team of 2 or
15more members based on their professional experience and
16expertise.
17    (e) "Early intervention services" means services which:
18        (1) are designed to meet the developmental needs of
19    each child eligible under this Act and the needs of his or
20    her family;
21        (2) are selected in collaboration with the child's
22    family;
23        (3) are provided under public supervision;
24        (4) are provided at no cost except where a schedule of
25    sliding scale fees or other system of payments by families
26    has been adopted in accordance with State and federal law;

 

 

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1        (5) are designed to meet an infant's or toddler's
2    developmental needs in any of the following areas:
3            (A) physical development, including vision and
4        hearing,
5            (B) cognitive development,
6            (C) communication development,
7            (D) social or emotional development, or
8            (E) adaptive development;
9        (6) meet the standards of the State, including the
10    requirements of this Act;
11        (7) include one or more of the following:
12            (A) family training,
13            (B) social work services, including counseling,
14        and home visits,
15            (C) special instruction,
16            (D) speech, language pathology and audiology,
17            (E) occupational therapy,
18            (F) physical therapy,
19            (G) psychological services,
20            (H) service coordination services,
21            (I) medical services only for diagnostic or
22        evaluation purposes,
23            (J) early identification, screening, and
24        assessment services,
25            (K) health services specified by the lead agency as
26        necessary to enable the infant or toddler to benefit

 

 

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1        from the other early intervention services,
2            (L) vision services,
3            (M) transportation,
4            (N) assistive technology devices and services,
5            (O) nursing services,
6            (P) nutrition services, and
7            (Q) sign language and cued language services;
8        (8) are provided by qualified personnel, including but
9    not limited to:
10            (A) child development specialists or special
11        educators, including teachers of children with hearing
12        impairments (including deafness) and teachers of
13        children with vision impairments (including
14        blindness),
15            (B) speech and language pathologists and
16        audiologists,
17            (C) occupational therapists,
18            (D) physical therapists,
19            (E) social workers,
20            (F) nurses,
21            (G) dietitian nutritionists,
22            (H) vision specialists, including ophthalmologists
23        and optometrists,
24            (I) psychologists, and
25            (J) physicians;
26        (9) are provided in conformity with an Individualized

 

 

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1    Family Service Plan;
2        (10) are provided throughout the year; and
3        (11) are provided in natural environments, to the
4    maximum extent appropriate, which may include the home and
5    community settings, unless justification is provided
6    consistent with federal regulations adopted under Sections
7    1431 through 1444 of Title 20 of the United States Code.
8    (f) "Individualized Family Service Plan" or "Plan" means a
9written plan for providing early intervention services to a
10child eligible under this Act and the child's family, as set
11forth in Section 11.
12    (g) "Local interagency agreement" means an agreement
13entered into by local community and State and regional agencies
14receiving early intervention funds directly from the State and
15made in accordance with State interagency agreements providing
16for the delivery of early intervention services within a local
17community area.
18    (h) "Council" means the Illinois Interagency Council on
19Early Intervention established under Section 4.
20    (i) "Lead agency" means the State agency responsible for
21administering this Act and receiving and disbursing public
22funds received in accordance with State and federal law and
23rules.
24    (i-5) "Central billing office" means the central billing
25office created by the lead agency under Section 13.
26    (j) "Child find" means a service which identifies eligible

 

 

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1infants and toddlers.
2    (k) "Regional intake entity" means the lead agency's
3designated entity responsible for implementation of the Early
4Intervention Services System within its designated geographic
5area.
6    (l) "Early intervention provider" means an individual who
7is qualified, as defined by the lead agency, to provide one or
8more types of early intervention services, and who has enrolled
9as a provider in the early intervention program.
10    (m) "Fully credentialed early intervention provider" means
11an individual who has met the standards in the State applicable
12to the relevant profession, and has met such other
13qualifications as the lead agency has determined are suitable
14for personnel providing early intervention services, including
15pediatric experience, education, and continuing education. The
16lead agency shall establish these qualifications by rule filed
17no later than 180 days after the effective date of this
18amendatory Act of the 92nd General Assembly.
19(Source: P.A. 97-902, eff. 8-6-12; 98-41, eff. 6-28-13.)
 
20    (325 ILCS 20/3a new)
21    Sec. 3a. Lead poisoning. No later than 180 days after the
22effective date of this amendatory Act of the 101st General
23Assembly, the lead agency shall adopt rules to update 89 Ill.
24Adm. Code 500.Appendix E by: (i) expanding the list of Medical
25Conditions Resulting in High Probability of Developmental

 

 

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1Delay to include lead poisoning as a medical condition approved
2by the lead agency for the purposes of this Act; and (ii)
3defining "confirmed blood lead level" and "elevated blood lead
4level" or "EBL" to have the same meanings ascribed to those
5terms by the Department of Public Health in 77 Ill. Adm. Code
6845.20.
 
7    Section 5-100. The Environmental Protection Act is amended
8by changing Sections 22.15, 55.6, and 57.11 as follows:
 
9    (415 ILCS 5/22.15)  (from Ch. 111 1/2, par. 1022.15)
10    Sec. 22.15. Solid Waste Management Fund; fees.
11    (a) There is hereby created within the State Treasury a
12special fund to be known as the "Solid Waste Management Fund",
13to be constituted from the fees collected by the State pursuant
14to this Section, from repayments of loans made from the Fund
15for solid waste projects, from registration fees collected
16pursuant to the Consumer Electronics Recycling Act, and from
17amounts transferred into the Fund pursuant to Public Act
18100-433. Moneys received by the Department of Commerce and
19Economic Opportunity in repayment of loans made pursuant to the
20Illinois Solid Waste Management Act shall be deposited into the
21General Revenue Fund.
22    (b) The Agency shall assess and collect a fee in the amount
23set forth herein from the owner or operator of each sanitary
24landfill permitted or required to be permitted by the Agency to

 

 

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1dispose of solid waste if the sanitary landfill is located off
2the site where such waste was produced and if such sanitary
3landfill is owned, controlled, and operated by a person other
4than the generator of such waste. The Agency shall deposit all
5fees collected into the Solid Waste Management Fund. If a site
6is contiguous to one or more landfills owned or operated by the
7same person, the volumes permanently disposed of by each
8landfill shall be combined for purposes of determining the fee
9under this subsection. Beginning on July 1, 2018, and on the
10first day of each month thereafter during fiscal years year
112019 and 2020, the State Comptroller shall direct and State
12Treasurer shall transfer an amount equal to 1/12 of $5,000,000
13per fiscal year from the Solid Waste Management Fund to the
14General Revenue Fund.
15        (1) If more than 150,000 cubic yards of non-hazardous
16    solid waste is permanently disposed of at a site in a
17    calendar year, the owner or operator shall either pay a fee
18    of 95 cents per cubic yard or, alternatively, the owner or
19    operator may weigh the quantity of the solid waste
20    permanently disposed of with a device for which
21    certification has been obtained under the Weights and
22    Measures Act and pay a fee of $2.00 per ton of solid waste
23    permanently disposed of. In no case shall the fee collected
24    or paid by the owner or operator under this paragraph
25    exceed $1.55 per cubic yard or $3.27 per ton.
26        (2) If more than 100,000 cubic yards but not more than

 

 

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1    150,000 cubic yards of non-hazardous waste is permanently
2    disposed of at a site in a calendar year, the owner or
3    operator shall pay a fee of $52,630.
4        (3) If more than 50,000 cubic yards but not more than
5    100,000 cubic yards of non-hazardous solid waste is
6    permanently disposed of at a site in a calendar year, the
7    owner or operator shall pay a fee of $23,790.
8        (4) If more than 10,000 cubic yards but not more than
9    50,000 cubic yards of non-hazardous solid waste is
10    permanently disposed of at a site in a calendar year, the
11    owner or operator shall pay a fee of $7,260.
12        (5) If not more than 10,000 cubic yards of
13    non-hazardous solid waste is permanently disposed of at a
14    site in a calendar year, the owner or operator shall pay a
15    fee of $1050.
16    (c) (Blank).
17    (d) The Agency shall establish rules relating to the
18collection of the fees authorized by this Section. Such rules
19shall include, but not be limited to:
20        (1) necessary records identifying the quantities of
21    solid waste received or disposed;
22        (2) the form and submission of reports to accompany the
23    payment of fees to the Agency;
24        (3) the time and manner of payment of fees to the
25    Agency, which payments shall not be more often than
26    quarterly; and

 

 

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1        (4) procedures setting forth criteria establishing
2    when an owner or operator may measure by weight or volume
3    during any given quarter or other fee payment period.
4    (e) Pursuant to appropriation, all monies in the Solid
5Waste Management Fund shall be used by the Agency and the
6Department of Commerce and Economic Opportunity for the
7purposes set forth in this Section and in the Illinois Solid
8Waste Management Act, including for the costs of fee collection
9and administration, and for the administration of (1) the
10Consumer Electronics Recycling Act and (2) until January 1,
112020, the Electronic Products Recycling and Reuse Act.
12    (f) The Agency is authorized to enter into such agreements
13and to promulgate such rules as are necessary to carry out its
14duties under this Section and the Illinois Solid Waste
15Management Act.
16    (g) On the first day of January, April, July, and October
17of each year, beginning on July 1, 1996, the State Comptroller
18and Treasurer shall transfer $500,000 from the Solid Waste
19Management Fund to the Hazardous Waste Fund. Moneys transferred
20under this subsection (g) shall be used only for the purposes
21set forth in item (1) of subsection (d) of Section 22.2.
22    (h) The Agency is authorized to provide financial
23assistance to units of local government for the performance of
24inspecting, investigating and enforcement activities pursuant
25to Section 4(r) at nonhazardous solid waste disposal sites.
26    (i) The Agency is authorized to conduct household waste

 

 

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1collection and disposal programs.
2    (j) A unit of local government, as defined in the Local
3Solid Waste Disposal Act, in which a solid waste disposal
4facility is located may establish a fee, tax, or surcharge with
5regard to the permanent disposal of solid waste. All fees,
6taxes, and surcharges collected under this subsection shall be
7utilized for solid waste management purposes, including
8long-term monitoring and maintenance of landfills, planning,
9implementation, inspection, enforcement and other activities
10consistent with the Solid Waste Management Act and the Local
11Solid Waste Disposal Act, or for any other environment-related
12purpose, including but not limited to an environment-related
13public works project, but not for the construction of a new
14pollution control facility other than a household hazardous
15waste facility. However, the total fee, tax or surcharge
16imposed by all units of local government under this subsection
17(j) upon the solid waste disposal facility shall not exceed:
18        (1) 60¢ per cubic yard if more than 150,000 cubic yards
19    of non-hazardous solid waste is permanently disposed of at
20    the site in a calendar year, unless the owner or operator
21    weighs the quantity of the solid waste received with a
22    device for which certification has been obtained under the
23    Weights and Measures Act, in which case the fee shall not
24    exceed $1.27 per ton of solid waste permanently disposed
25    of.
26        (2) $33,350 if more than 100,000 cubic yards, but not

 

 

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1    more than 150,000 cubic yards, of non-hazardous waste is
2    permanently disposed of at the site in a calendar year.
3        (3) $15,500 if more than 50,000 cubic yards, but not
4    more than 100,000 cubic yards, of non-hazardous solid waste
5    is permanently disposed of at the site in a calendar year.
6        (4) $4,650 if more than 10,000 cubic yards, but not
7    more than 50,000 cubic yards, of non-hazardous solid waste
8    is permanently disposed of at the site in a calendar year.
9        (5) $650 if not more than 10,000 cubic yards of
10    non-hazardous solid waste is permanently disposed of at the
11    site in a calendar year.
12    The corporate authorities of the unit of local government
13may use proceeds from the fee, tax, or surcharge to reimburse a
14highway commissioner whose road district lies wholly or
15partially within the corporate limits of the unit of local
16government for expenses incurred in the removal of
17nonhazardous, nonfluid municipal waste that has been dumped on
18public property in violation of a State law or local ordinance.
19    A county or Municipal Joint Action Agency that imposes a
20fee, tax, or surcharge under this subsection may use the
21proceeds thereof to reimburse a municipality that lies wholly
22or partially within its boundaries for expenses incurred in the
23removal of nonhazardous, nonfluid municipal waste that has been
24dumped on public property in violation of a State law or local
25ordinance.
26    If the fees are to be used to conduct a local sanitary

 

 

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1landfill inspection or enforcement program, the unit of local
2government must enter into a written delegation agreement with
3the Agency pursuant to subsection (r) of Section 4. The unit of
4local government and the Agency shall enter into such a written
5delegation agreement within 60 days after the establishment of
6such fees. At least annually, the Agency shall conduct an audit
7of the expenditures made by units of local government from the
8funds granted by the Agency to the units of local government
9for purposes of local sanitary landfill inspection and
10enforcement programs, to ensure that the funds have been
11expended for the prescribed purposes under the grant.
12    The fees, taxes or surcharges collected under this
13subsection (j) shall be placed by the unit of local government
14in a separate fund, and the interest received on the moneys in
15the fund shall be credited to the fund. The monies in the fund
16may be accumulated over a period of years to be expended in
17accordance with this subsection.
18    A unit of local government, as defined in the Local Solid
19Waste Disposal Act, shall prepare and distribute to the Agency,
20in April of each year, a report that details spending plans for
21monies collected in accordance with this subsection. The report
22will at a minimum include the following:
23        (1) The total monies collected pursuant to this
24    subsection.
25        (2) The most current balance of monies collected
26    pursuant to this subsection.

 

 

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1        (3) An itemized accounting of all monies expended for
2    the previous year pursuant to this subsection.
3        (4) An estimation of monies to be collected for the
4    following 3 years pursuant to this subsection.
5        (5) A narrative detailing the general direction and
6    scope of future expenditures for one, 2 and 3 years.
7    The exemptions granted under Sections 22.16 and 22.16a, and
8under subsection (k) of this Section, shall be applicable to
9any fee, tax or surcharge imposed under this subsection (j);
10except that the fee, tax or surcharge authorized to be imposed
11under this subsection (j) may be made applicable by a unit of
12local government to the permanent disposal of solid waste after
13December 31, 1986, under any contract lawfully executed before
14June 1, 1986 under which more than 150,000 cubic yards (or
1550,000 tons) of solid waste is to be permanently disposed of,
16even though the waste is exempt from the fee imposed by the
17State under subsection (b) of this Section pursuant to an
18exemption granted under Section 22.16.
19    (k) In accordance with the findings and purposes of the
20Illinois Solid Waste Management Act, beginning January 1, 1989
21the fee under subsection (b) and the fee, tax or surcharge
22under subsection (j) shall not apply to:
23        (1) waste which is hazardous waste;
24        (2) waste which is pollution control waste;
25        (3) waste from recycling, reclamation or reuse
26    processes which have been approved by the Agency as being

 

 

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1    designed to remove any contaminant from wastes so as to
2    render such wastes reusable, provided that the process
3    renders at least 50% of the waste reusable;
4        (4) non-hazardous solid waste that is received at a
5    sanitary landfill and composted or recycled through a
6    process permitted by the Agency; or
7        (5) any landfill which is permitted by the Agency to
8    receive only demolition or construction debris or
9    landscape waste.
10(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
11100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
128-14-18.)
 
13    (415 ILCS 5/55.6)  (from Ch. 111 1/2, par. 1055.6)
14    Sec. 55.6. Used Tire Management Fund.
15    (a) There is hereby created in the State Treasury a special
16fund to be known as the Used Tire Management Fund. There shall
17be deposited into the Fund all monies received as (1) recovered
18costs or proceeds from the sale of used tires under Section
1955.3 of this Act, (2) repayment of loans from the Used Tire
20Management Fund, or (3) penalties or punitive damages for
21violations of this Title, except as provided by subdivision
22(b)(4) or (b)(4-5) of Section 42.
23    (b) Beginning January 1, 1992, in addition to any other
24fees required by law, the owner or operator of each site
25required to be registered or permitted under subsection (d) or

 

 

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1(d-5) of Section 55 shall pay to the Agency an annual fee of
2$100. Fees collected under this subsection shall be deposited
3into the Environmental Protection Permit and Inspection Fund.
4    (c) Pursuant to appropriation, moneys monies up to an
5amount of $4 million per fiscal year from the Used Tire
6Management Fund shall be allocated as follows:
7        (1) 38% shall be available to the Agency for the
8    following purposes, provided that priority shall be given
9    to item (i):
10            (i) To undertake preventive, corrective or removal
11        action as authorized by and in accordance with Section
12        55.3, and to recover costs in accordance with Section
13        55.3.
14            (ii) For the performance of inspection and
15        enforcement activities for used and waste tire sites.
16            (iii) (Blank).
17            (iv) To provide financial assistance to units of
18        local government for the performance of inspecting,
19        investigating and enforcement activities pursuant to
20        subsection (r) of Section 4 at used and waste tire
21        sites.
22            (v) To provide financial assistance for used and
23        waste tire collection projects sponsored by local
24        government or not-for-profit corporations.
25            (vi) For the costs of fee collection and
26        administration relating to used and waste tires, and to

 

 

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1        accomplish such other purposes as are authorized by
2        this Act and regulations thereunder.
3            (vii) To provide financial assistance to units of
4        local government and private industry for the purposes
5        of:
6                (A) assisting in the establishment of
7            facilities and programs to collect, process, and
8            utilize used and waste tires and tire-derived
9            materials;
10                (B) demonstrating the feasibility of
11            innovative technologies as a means of collecting,
12            storing, processing, and utilizing used and waste
13            tires and tire-derived materials; and
14                (C) applying demonstrated technologies as a
15            means of collecting, storing, processing, and
16            utilizing used and waste tires and tire-derived
17            materials.
18        (2) (Blank). For fiscal years beginning prior to July
19    1, 2004, 23% shall be available to the Department of
20    Commerce and Economic Opportunity for the following
21    purposes, provided that priority shall be given to item
22    (A):
23            (A) To provide grants or loans for the purposes of:
24                (i) assisting units of local government and
25            private industry in the establishment of
26            facilities and programs to collect, process and

 

 

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1            utilize used and waste tires and tire derived
2            materials;
3                (ii) demonstrating the feasibility of
4            innovative technologies as a means of collecting,
5            storing, processing and utilizing used and waste
6            tires and tire derived materials; and
7                (iii) applying demonstrated technologies as a
8            means of collecting, storing, processing, and
9            utilizing used and waste tires and tire derived
10            materials.
11            (B) To develop educational material for use by
12        officials and the public to better understand and
13        respond to the problems posed by used tires and
14        associated insects.
15            (C) (Blank).
16            (D) To perform such research as the Director deems
17        appropriate to help meet the purposes of this Act.
18            (E) To pay the costs of administration of its
19        activities authorized under this Act.
20        (2.1) For the fiscal year beginning July 1, 2004 and
21    for all fiscal years thereafter, 23% shall be deposited
22    into the General Revenue Fund. For fiscal years year 2019
23    and 2020 only, such transfers are at the direction of the
24    Department of Revenue, and shall be made within 30 days
25    after the end of each quarter.
26        (3) 25% shall be available to the Illinois Department

 

 

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1    of Public Health for the following purposes:
2            (A) To investigate threats or potential threats to
3        the public health related to mosquitoes and other
4        vectors of disease associated with the improper
5        storage, handling and disposal of tires, improper
6        waste disposal, or natural conditions.
7            (B) To conduct surveillance and monitoring
8        activities for mosquitoes and other arthropod vectors
9        of disease, and surveillance of animals which provide a
10        reservoir for disease-producing organisms.
11            (C) To conduct training activities to promote
12        vector control programs and integrated pest management
13        as defined in the Vector Control Act.
14            (D) To respond to inquiries, investigate
15        complaints, conduct evaluations and provide technical
16        consultation to help reduce or eliminate public health
17        hazards and nuisance conditions associated with
18        mosquitoes and other vectors.
19            (E) To provide financial assistance to units of
20        local government for training, investigation and
21        response to public nuisances associated with
22        mosquitoes and other vectors of disease.
23        (4) 2% shall be available to the Department of
24    Agriculture for its activities under the Illinois
25    Pesticide Act relating to used and waste tires.
26        (5) 2% shall be available to the Pollution Control

 

 

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1    Board for administration of its activities relating to used
2    and waste tires.
3        (6) 10% shall be available to the University of
4    Illinois for the Prairie Research Institute to perform
5    research to study the biology, distribution, population
6    ecology, and biosystematics of tire-breeding arthropods,
7    especially mosquitoes, and the diseases they spread.
8    (d) By January 1, 1998, and biennially thereafter, each
9State agency receiving an appropriation from the Used Tire
10Management Fund shall report to the Governor and the General
11Assembly on its activities relating to the Fund.
12    (e) Any monies appropriated from the Used Tire Management
13Fund, but not obligated, shall revert to the Fund.
14    (f) In administering the provisions of subdivisions (1),
15(2) and (3) of subsection (c) of this Section, the Agency, the
16Department of Commerce and Economic Opportunity, and the
17Illinois Department of Public Health shall ensure that
18appropriate funding assistance is provided to any municipality
19with a population over 1,000,000 or to any sanitary district
20which serves a population over 1,000,000.
21    (g) Pursuant to appropriation, monies in excess of $4
22million per fiscal year from the Used Tire Management Fund
23shall be used as follows:
24        (1) 55% shall be available to the Agency for the
25    following purposes, provided that priority shall be given
26    to subparagraph (A):

 

 

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1            (A) To undertake preventive, corrective or renewed
2        action as authorized by and in accordance with Section
3        55.3 and to recover costs in accordance with Section
4        55.3.
5            (B) To provide financial assistance to units of
6        local government and private industry for the purposes
7        of:
8                (i) assisting in the establishment of
9            facilities and programs to collect, process, and
10            utilize used and waste tires and tire-derived
11            materials;
12                (ii) demonstrating the feasibility of
13            innovative technologies as a means of collecting,
14            storing, processing, and utilizing used and waste
15            tires and tire-derived materials; and
16                (iii) applying demonstrated technologies as a
17            means of collecting, storing, processing, and
18            utilizing used and waste tires and tire-derived
19            materials.
20            (C) To provide grants to public universities for
21        vector-related research, disease-related research, and
22        for related laboratory-based equipment and field-based
23        equipment.
24        (2) (Blank). For fiscal years beginning prior to July
25    1, 2004, 45% shall be available to the Department of
26    Commerce and Economic Opportunity to provide grants or

 

 

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1    loans for the purposes of:
2            (i) assisting units of local government and
3        private industry in the establishment of facilities
4        and programs to collect, process and utilize waste
5        tires and tire derived material;
6            (ii) demonstrating the feasibility of innovative
7        technologies as a means of collecting, storing,
8        processing, and utilizing used and waste tires and tire
9        derived materials; and
10            (iii) applying demonstrated technologies as a
11        means of collecting, storing, processing, and
12        utilizing used and waste tires and tire derived
13        materials.
14        (3) For the fiscal year beginning July 1, 2004 and for
15    all fiscal years thereafter, 45% shall be deposited into
16    the General Revenue Fund. For fiscal years year 2019 and
17    2020 only, such transfers are at the direction of the
18    Department of Revenue, and shall be made within 30 days
19    after the end of each quarter.
20(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
21100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
228-14-18.)
 
23    (415 ILCS 5/57.11)
24    Sec. 57.11. Underground Storage Tank Fund; creation.
25    (a) There is hereby created in the State Treasury a special

 

 

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1fund to be known as the Underground Storage Tank Fund. There
2shall be deposited into the Underground Storage Tank Fund all
3moneys monies received by the Office of the State Fire Marshal
4as fees for underground storage tanks under Sections 4 and 5 of
5the Gasoline Storage Act, fees pursuant to the Motor Fuel Tax
6Law, and beginning July 1, 2013, payments pursuant to the Use
7Tax Act, the Service Use Tax Act, the Service Occupation Tax
8Act, and the Retailers' Occupation Tax Act. All amounts held in
9the Underground Storage Tank Fund shall be invested at interest
10by the State Treasurer. All income earned from the investments
11shall be deposited into the Underground Storage Tank Fund no
12less frequently than quarterly. In addition to any other
13transfers that may be provided for by law, beginning on July 1,
142018 and on the first day of each month thereafter during
15fiscal years year 2019 and 2020 only, the State Comptroller
16shall direct and the State Treasurer shall transfer an amount
17equal to 1/12 of $10,000,000 from the Underground Storage Tank
18Fund to the General Revenue Fund. Moneys in the Underground
19Storage Tank Fund, pursuant to appropriation, may be used by
20the Agency and the Office of the State Fire Marshal for the
21following purposes:
22        (1) To take action authorized under Section 57.12 to
23    recover costs under Section 57.12.
24        (2) To assist in the reduction and mitigation of damage
25    caused by leaks from underground storage tanks, including
26    but not limited to, providing alternative water supplies to

 

 

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1    persons whose drinking water has become contaminated as a
2    result of those leaks.
3        (3) To be used as a matching amount towards federal
4    assistance relative to the release of petroleum from
5    underground storage tanks.
6        (4) For the costs of administering activities of the
7    Agency and the Office of the State Fire Marshal relative to
8    the Underground Storage Tank Fund.
9        (5) For payment of costs of corrective action incurred
10    by and indemnification to operators of underground storage
11    tanks as provided in this Title.
12        (6) For a total of 2 demonstration projects in amounts
13    in excess of a $10,000 deductible charge designed to assess
14    the viability of corrective action projects at sites which
15    have experienced contamination from petroleum releases.
16    Such demonstration projects shall be conducted in
17    accordance with the provision of this Title.
18        (7) Subject to appropriation, moneys in the
19    Underground Storage Tank Fund may also be used by the
20    Department of Revenue for the costs of administering its
21    activities relative to the Fund and for refunds provided
22    for in Section 13a.8 of the Motor Fuel Tax Act.
23    (b) Moneys in the Underground Storage Tank Fund may,
24pursuant to appropriation, be used by the Office of the State
25Fire Marshal or the Agency to take whatever emergency action is
26necessary or appropriate to assure that the public health or

 

 

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1safety is not threatened whenever there is a release or
2substantial threat of a release of petroleum from an
3underground storage tank and for the costs of administering its
4activities relative to the Underground Storage Tank Fund.
5    (c) Beginning July 1, 1993, the Governor shall certify to
6the State Comptroller and State Treasurer the monthly amount
7necessary to pay debt service on State obligations issued
8pursuant to Section 6 of the General Obligation Bond Act. On
9the last day of each month, the Comptroller shall order
10transferred and the Treasurer shall transfer from the
11Underground Storage Tank Fund to the General Obligation Bond
12Retirement and Interest Fund the amount certified by the
13Governor, plus any cumulative deficiency in those transfers for
14prior months.
15    (d) Except as provided in subsection (c) of this Section,
16the Underground Storage Tank Fund is not subject to
17administrative charges authorized under Section 8h of the State
18Finance Act that would in any way transfer any funds from the
19Underground Storage Tank Fund into any other fund of the State.
20    (e) Each fiscal year, subject to appropriation, the Agency
21may commit up to $10,000,000 of the moneys in the Underground
22Storage Tank Fund to the payment of corrective action costs for
23legacy sites that meet one or more of the following criteria as
24a result of the underground storage tank release: (i) the
25presence of free product, (ii) contamination within a regulated
26recharge area, a wellhead protection area, or the setback zone

 

 

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1of a potable water supply well, (iii) contamination extending
2beyond the boundaries of the site where the release occurred,
3or (iv) such other criteria as may be adopted in Agency rules.
4        (1) Fund moneys committed under this subsection (e)
5    shall be held in the Fund for payment of the corrective
6    action costs for which the moneys were committed.
7        (2) The Agency may adopt rules governing the commitment
8    of Fund moneys under this subsection (e).
9        (3) This subsection (e) does not limit the use of Fund
10    moneys at legacy sites as otherwise provided under this
11    Title.
12        (4) For the purposes of this subsection (e), the term
13    "legacy site" means a site for which (i) an underground
14    storage tank release was reported prior to January 1, 2005,
15    (ii) the owner or operator has been determined eligible to
16    receive payment from the Fund for corrective action costs,
17    and (iii) the Agency did not receive any applications for
18    payment prior to January 1, 2010.
19    (f) Beginning July 1, 2013, if the amounts deposited into
20the Fund from moneys received by the Office of the State Fire
21Marshal as fees for underground storage tanks under Sections 4
22and 5 of the Gasoline Storage Act and as fees pursuant to the
23Motor Fuel Tax Law during a State fiscal year are sufficient to
24pay all claims for payment by the fund received during that
25State fiscal year, then the amount of any payments into the
26fund pursuant to the Use Tax Act, the Service Use Tax Act, the

 

 

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1Service Occupation Tax Act, and the Retailers' Occupation Tax
2Act during that State fiscal year shall be deposited as
3follows: 75% thereof shall be paid into the State treasury and
425% shall be reserved in a special account and used only for
5the transfer to the Common School Fund as part of the monthly
6transfer from the General Revenue Fund in accordance with
7Section 8a of the State Finance Act.
8(Source: P.A. 100-587, eff. 6-4-18.)
 
9
ARTICLE 10. RETIREMENT CONTRIBUTIONS

 
10    Section 10-5. The State Finance Act is amended by changing
11Sections 8.12 and 14.1 as follows:
 
12    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
13    Sec. 8.12. State Pensions Fund.
14    (a) The moneys in the State Pensions Fund shall be used
15exclusively for the administration of the Revised Uniform
16Unclaimed Property Act and for the expenses incurred by the
17Auditor General for administering the provisions of Section
182-8.1 of the Illinois State Auditing Act and for operational
19expenses of the Office of the State Treasurer and for the
20funding of the unfunded liabilities of the designated
21retirement systems. Beginning in State fiscal year 2021 2020,
22payments to the designated retirement systems under this
23Section shall be in addition to, and not in lieu of, any State

 

 

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1contributions required under the Illinois Pension Code.
2    "Designated retirement systems" means:
3        (1) the State Employees' Retirement System of
4    Illinois;
5        (2) the Teachers' Retirement System of the State of
6    Illinois;
7        (3) the State Universities Retirement System;
8        (4) the Judges Retirement System of Illinois; and
9        (5) the General Assembly Retirement System.
10    (b) Each year the General Assembly may make appropriations
11from the State Pensions Fund for the administration of the
12Revised Uniform Unclaimed Property Act.
13    (c) As soon as possible after July 30, 2004 (the effective
14date of Public Act 93-839), the General Assembly shall
15appropriate from the State Pensions Fund (1) to the State
16Universities Retirement System the amount certified under
17Section 15-165 during the prior year, (2) to the Judges
18Retirement System of Illinois the amount certified under
19Section 18-140 during the prior year, and (3) to the General
20Assembly Retirement System the amount certified under Section
212-134 during the prior year as part of the required State
22contributions to each of those designated retirement systems;
23except that amounts appropriated under this subsection (c) in
24State fiscal year 2005 shall not reduce the amount in the State
25Pensions Fund below $5,000,000. If the amount in the State
26Pensions Fund does not exceed the sum of the amounts certified

 

 

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1in Sections 15-165, 18-140, and 2-134 by at least $5,000,000,
2the amount paid to each designated retirement system under this
3subsection shall be reduced in proportion to the amount
4certified by each of those designated retirement systems.
5    (c-5) For fiscal years 2006 through 2020 2019, the General
6Assembly shall appropriate from the State Pensions Fund to the
7State Universities Retirement System the amount estimated to be
8available during the fiscal year in the State Pensions Fund;
9provided, however, that the amounts appropriated under this
10subsection (c-5) shall not reduce the amount in the State
11Pensions Fund below $5,000,000.
12    (c-6) For fiscal year 2021 2020 and each fiscal year
13thereafter, as soon as may be practical after any money is
14deposited into the State Pensions Fund from the Unclaimed
15Property Trust Fund, the State Treasurer shall apportion the
16deposited amount among the designated retirement systems as
17defined in subsection (a) to reduce their actuarial reserve
18deficiencies. The State Comptroller and State Treasurer shall
19pay the apportioned amounts to the designated retirement
20systems to fund the unfunded liabilities of the designated
21retirement systems. The amount apportioned to each designated
22retirement system shall constitute a portion of the amount
23estimated to be available for appropriation from the State
24Pensions Fund that is the same as that retirement system's
25portion of the total actual reserve deficiency of the systems,
26as determined annually by the Governor's Office of Management

 

 

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1and Budget at the request of the State Treasurer. The amounts
2apportioned under this subsection shall not reduce the amount
3in the State Pensions Fund below $5,000,000.
4    (d) The Governor's Office of Management and Budget shall
5determine the individual and total reserve deficiencies of the
6designated retirement systems. For this purpose, the
7Governor's Office of Management and Budget shall utilize the
8latest available audit and actuarial reports of each of the
9retirement systems and the relevant reports and statistics of
10the Public Employee Pension Fund Division of the Department of
11Insurance.
12    (d-1) (Blank). As soon as practicable after March 5, 2004
13(the effective date of Public Act 93-665), the Comptroller
14shall direct and the Treasurer shall transfer from the State
15Pensions Fund to the General Revenue Fund, as funds become
16available, a sum equal to the amounts that would have been paid
17from the State Pensions Fund to the Teachers' Retirement System
18of the State of Illinois, the State Universities Retirement
19System, the Judges Retirement System of Illinois, the General
20Assembly Retirement System, and the State Employees'
21Retirement System of Illinois after March 5, 2004 (the
22effective date of Public Act 93-665) during the remainder of
23fiscal year 2004 to the designated retirement systems from the
24appropriations provided for in this Section if the transfers
25provided in Section 6z-61 had not occurred. The transfers
26described in this subsection (d-1) are to partially repay the

 

 

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1General Revenue Fund for the costs associated with the bonds
2used to fund the moneys transferred to the designated
3retirement systems under Section 6z-61.
4    (e) The changes to this Section made by Public Act 88-593
5shall first apply to distributions from the Fund for State
6fiscal year 1996.
7(Source: P.A. 99-8, eff. 7-9-15; 99-78, eff. 7-20-15; 99-523,
8eff. 6-30-16; 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
9100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)
 
10    (30 ILCS 105/14.1)   (from Ch. 127, par. 150.1)
11    Sec. 14.1. Appropriations for State contributions to the
12State Employees' Retirement System; payroll requirements.
13    (a) Appropriations for State contributions to the State
14Employees' Retirement System of Illinois shall be expended in
15the manner provided in this Section. Except as otherwise
16provided in subsection subsections (a-1), (a-2), (a-3), and
17(a-4) at the time of each payment of salary to an employee
18under the personal services line item, payment shall be made to
19the State Employees' Retirement System, from the amount
20appropriated for State contributions to the State Employees'
21Retirement System, of an amount calculated at the rate
22certified for the applicable fiscal year by the Board of
23Trustees of the State Employees' Retirement System under
24Section 14-135.08 of the Illinois Pension Code. If a line item
25appropriation to an employer for this purpose is exhausted or

 

 

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1is unavailable due to any limitation on appropriations that may
2apply, (including, but not limited to, limitations on
3appropriations from the Road Fund under Section 8.3 of the
4State Finance Act), the amounts shall be paid under the
5continuing appropriation for this purpose contained in the
6State Pension Funds Continuing Appropriation Act.
7    (a-1) (Blank). Beginning on March 5, 2004 (the effective
8date of Public Act 93-665) through the payment of the final
9payroll from fiscal year 2004 appropriations, appropriations
10for State contributions to the State Employees' Retirement
11System of Illinois shall be expended in the manner provided in
12this subsection (a-1). At the time of each payment of salary to
13an employee under the personal services line item from a fund
14other than the General Revenue Fund, payment shall be made for
15deposit into the General Revenue Fund from the amount
16appropriated for State contributions to the State Employees'
17Retirement System of an amount calculated at the rate certified
18for fiscal year 2004 by the Board of Trustees of the State
19Employees' Retirement System under Section 14-135.08 of the
20Illinois Pension Code. This payment shall be made to the extent
21that a line item appropriation to an employer for this purpose
22is available or unexhausted. No payment from appropriations for
23State contributions shall be made in conjunction with payment
24of salary to an employee under the personal services line item
25from the General Revenue Fund.
26    (a-2) (Blank). For fiscal year 2010 only, at the time of

 

 

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1each payment of salary to an employee under the personal
2services line item from a fund other than the General Revenue
3Fund, payment shall be made for deposit into the State
4Employees' Retirement System of Illinois from the amount
5appropriated for State contributions to the State Employees'
6Retirement System of Illinois of an amount calculated at the
7rate certified for fiscal year 2010 by the Board of Trustees of
8the State Employees' Retirement System of Illinois under
9Section 14-135.08 of the Illinois Pension Code. This payment
10shall be made to the extent that a line item appropriation to
11an employer for this purpose is available or unexhausted. For
12fiscal year 2010 only, no payment from appropriations for State
13contributions shall be made in conjunction with payment of
14salary to an employee under the personal services line item
15from the General Revenue Fund.
16    (a-3) (Blank). For fiscal year 2011 only, at the time of
17each payment of salary to an employee under the personal
18services line item from a fund other than the General Revenue
19Fund, payment shall be made for deposit into the State
20Employees' Retirement System of Illinois from the amount
21appropriated for State contributions to the State Employees'
22Retirement System of Illinois of an amount calculated at the
23rate certified for fiscal year 2011 by the Board of Trustees of
24the State Employees' Retirement System of Illinois under
25Section 14-135.08 of the Illinois Pension Code. This payment
26shall be made to the extent that a line item appropriation to

 

 

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1an employer for this purpose is available or unexhausted. For
2fiscal year 2011 only, no payment from appropriations for State
3contributions shall be made in conjunction with payment of
4salary to an employee under the personal services line item
5from the General Revenue Fund.
6    (a-4) In fiscal year years 2012 and each fiscal year
7thereafter through 2019 only, at the time of each payment of
8salary to an employee under the personal services line item
9from a fund other than the General Revenue Fund, payment shall
10be made for deposit into the State Employees' Retirement System
11of Illinois from the amount appropriated for State
12contributions to the State Employees' Retirement System of
13Illinois of an amount calculated at the rate certified for the
14applicable fiscal year by the Board of Trustees of the State
15Employees' Retirement System of Illinois under Section
1614-135.08 of the Illinois Pension Code. In fiscal year years
172012 and each fiscal year thereafter through 2019 only, no
18payment from appropriations for State contributions shall be
19made in conjunction with payment of salary to an employee under
20the personal services line item from the General Revenue Fund.
21    (b) Except during the period beginning on March 5, 2004
22(the effective date of Public Act 93-665) and ending at the
23time of the payment of the final payroll from fiscal year 2004
24appropriations, the State Comptroller shall not approve for
25payment any payroll voucher that (1) includes payments of
26salary to eligible employees in the State Employees' Retirement

 

 

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1System of Illinois and (2) does not include the corresponding
2payment of State contributions to that retirement system at the
3full rate certified under Section 14-135.08 for that fiscal
4year for eligible employees, unless the balance in the fund on
5which the payroll voucher is drawn is insufficient to pay the
6total payroll voucher, or unavailable due to any limitation on
7appropriations that may apply, including, but not limited to,
8limitations on appropriations from the Road Fund under Section
98.3 of the State Finance Act. If the State Comptroller approves
10a payroll voucher under this Section for which the fund balance
11is insufficient to pay the full amount of the required State
12contribution to the State Employees' Retirement System, the
13Comptroller shall promptly so notify the Retirement System.
14    (b-1) (Blank). For fiscal year 2010 and fiscal year 2011
15only, the State Comptroller shall not approve for payment any
16non-General Revenue Fund payroll voucher that (1) includes
17payments of salary to eligible employees in the State
18Employees' Retirement System of Illinois and (2) does not
19include the corresponding payment of State contributions to
20that retirement system at the full rate certified under Section
2114-135.08 for that fiscal year for eligible employees, unless
22the balance in the fund on which the payroll voucher is drawn
23is insufficient to pay the total payroll voucher, or
24unavailable due to any limitation on appropriations that may
25apply, including, but not limited to, limitations on
26appropriations from the Road Fund under Section 8.3 of the

 

 

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1State Finance Act. If the State Comptroller approves a payroll
2voucher under this Section for which the fund balance is
3insufficient to pay the full amount of the required State
4contribution to the State Employees' Retirement System of
5Illinois, the Comptroller shall promptly so notify the
6retirement system.
7    (c) Notwithstanding any other provisions of law, beginning
8July 1, 2007, required State and employee contributions to the
9State Employees' Retirement System of Illinois relating to
10affected legislative staff employees shall be paid out of
11moneys appropriated for that purpose to the Commission on
12Government Forecasting and Accountability, rather than out of
13the lump-sum appropriations otherwise made for the payroll and
14other costs of those employees.
15    These payments must be made pursuant to payroll vouchers
16submitted by the employing entity as part of the regular
17payroll voucher process.
18    For the purpose of this subsection, "affected legislative
19staff employees" means legislative staff employees paid out of
20lump-sum appropriations made to the General Assembly, an
21Officer of the General Assembly, or the Senate Operations
22Commission, but does not include district-office staff or
23employees of legislative support services agencies.
24(Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23,
25eff. 7-6-17; 100-587, eff. 6-4-18.)
 

 

 

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1    Section 10-10. The Illinois Pension Code is amended by
2changing Sections 14-103.05, 14-131, 14-147.5, 14-147.6,
314-152.1, 15-155, 15-185.5, 15-185.6, 15-198, 16-158,
416-190.5, 16-190.6, and 16-203 as follows:
 
5    (40 ILCS 5/14-103.05)  (from Ch. 108 1/2, par. 14-103.05)
6    Sec. 14-103.05. Employee.
7    (a) Any person employed by a Department who receives salary
8for personal services rendered to the Department on a warrant
9issued pursuant to a payroll voucher certified by a Department
10and drawn by the State Comptroller upon the State Treasurer,
11including an elected official described in subparagraph (d) of
12Section 14-104, shall become an employee for purpose of
13membership in the Retirement System on the first day of such
14employment.
15    A person entering service on or after January 1, 1972 and
16prior to January 1, 1984 shall become a member as a condition
17of employment and shall begin making contributions as of the
18first day of employment.
19    A person entering service on or after January 1, 1984
20shall, upon completion of 6 months of continuous service which
21is not interrupted by a break of more than 2 months, become a
22member as a condition of employment. Contributions shall begin
23the first of the month after completion of the qualifying
24period.
25    A person employed by the Chicago Metropolitan Agency for

 

 

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1Planning on the effective date of this amendatory Act of the
295th General Assembly who was a member of this System as an
3employee of the Chicago Area Transportation Study and makes an
4election under Section 14-104.13 to participate in this System
5for his or her employment with the Chicago Metropolitan Agency
6for Planning.
7    The qualifying period of 6 months of service is not
8applicable to: (1) a person who has been granted credit for
9service in a position covered by the State Universities
10Retirement System, the Teachers' Retirement System of the State
11of Illinois, the General Assembly Retirement System, or the
12Judges Retirement System of Illinois unless that service has
13been forfeited under the laws of those systems; (2) a person
14entering service on or after July 1, 1991 in a noncovered
15position; (3) a person to whom Section 14-108.2a or 14-108.2b
16applies; or (4) a person to whom subsection (a-5) of this
17Section applies.
18    (a-5) A person entering service on or after December 1,
192010 shall become a member as a condition of employment and
20shall begin making contributions as of the first day of
21employment. A person serving in the qualifying period on
22December 1, 2010 will become a member on December 1, 2010 and
23shall begin making contributions as of December 1, 2010.
24    (b) The term "employee" does not include the following:
25        (1) members of the State Legislature, and persons
26    electing to become members of the General Assembly

 

 

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1    Retirement System pursuant to Section 2-105;
2        (2) incumbents of offices normally filled by vote of
3    the people;
4        (3) except as otherwise provided in this Section, any
5    person appointed by the Governor with the advice and
6    consent of the Senate unless that person elects to
7    participate in this system;
8        (3.1) any person serving as a commissioner of an ethics
9    commission created under the State Officials and Employees
10    Ethics Act unless that person elects to participate in this
11    system with respect to that service as a commissioner;
12        (3.2) any person serving as a part-time employee in any
13    of the following positions: Legislative Inspector General,
14    Special Legislative Inspector General, employee of the
15    Office of the Legislative Inspector General, Executive
16    Director of the Legislative Ethics Commission, or staff of
17    the Legislative Ethics Commission, regardless of whether
18    he or she is in active service on or after July 8, 2004
19    (the effective date of Public Act 93-685), unless that
20    person elects to participate in this System with respect to
21    that service; in this item (3.2), a "part-time employee" is
22    a person who is not required to work at least 35 hours per
23    week;
24        (3.3) any person who has made an election under Section
25    1-123 and who is serving either as legal counsel in the
26    Office of the Governor or as Chief Deputy Attorney General;

 

 

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1        (4) except as provided in Section 14-108.2 or
2    14-108.2c, any person who is covered or eligible to be
3    covered by the Teachers' Retirement System of the State of
4    Illinois, the State Universities Retirement System, or the
5    Judges Retirement System of Illinois;
6        (5) an employee of a municipality or any other
7    political subdivision of the State;
8        (6) any person who becomes an employee after June 30,
9    1979 as a public service employment program participant
10    under the Federal Comprehensive Employment and Training
11    Act and whose wages or fringe benefits are paid in whole or
12    in part by funds provided under such Act;
13        (7) enrollees of the Illinois Young Adult Conservation
14    Corps program, administered by the Department of Natural
15    Resources, authorized grantee pursuant to Title VIII of the
16    "Comprehensive Employment and Training Act of 1973", 29 USC
17    993, as now or hereafter amended;
18        (8) enrollees and temporary staff of programs
19    administered by the Department of Natural Resources under
20    the Youth Conservation Corps Act of 1970;
21        (9) any person who is a member of any professional
22    licensing or disciplinary board created under an Act
23    administered by the Department of Professional Regulation
24    or a successor agency or created or re-created after the
25    effective date of this amendatory Act of 1997, and who
26    receives per diem compensation rather than a salary,

 

 

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1    notwithstanding that such per diem compensation is paid by
2    warrant issued pursuant to a payroll voucher; such persons
3    have never been included in the membership of this System,
4    and this amendatory Act of 1987 (P.A. 84-1472) is not
5    intended to effect any change in the status of such
6    persons;
7        (10) any person who is a member of the Illinois Health
8    Care Cost Containment Council, and receives per diem
9    compensation rather than a salary, notwithstanding that
10    such per diem compensation is paid by warrant issued
11    pursuant to a payroll voucher; such persons have never been
12    included in the membership of this System, and this
13    amendatory Act of 1987 is not intended to effect any change
14    in the status of such persons;
15        (11) any person who is a member of the Oil and Gas
16    Board created by Section 1.2 of the Illinois Oil and Gas
17    Act, and receives per diem compensation rather than a
18    salary, notwithstanding that such per diem compensation is
19    paid by warrant issued pursuant to a payroll voucher;
20        (12) a person employed by the State Board of Higher
21    Education in a position with the Illinois Century Network
22    as of June 30, 2004, who remains continuously employed
23    after that date by the Department of Central Management
24    Services in a position with the Illinois Century Network
25    and participates in the Article 15 system with respect to
26    that employment;

 

 

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1        (13) any person who first becomes a member of the Civil
2    Service Commission on or after January 1, 2012;
3        (14) any person, other than the Director of Employment
4    Security, who first becomes a member of the Board of Review
5    of the Department of Employment Security on or after
6    January 1, 2012;
7        (15) any person who first becomes a member of the Civil
8    Service Commission on or after January 1, 2012;
9        (16) any person who first becomes a member of the
10    Illinois Liquor Control Commission on or after January 1,
11    2012;
12        (17) any person who first becomes a member of the
13    Secretary of State Merit Commission on or after January 1,
14    2012;
15        (18) any person who first becomes a member of the Human
16    Rights Commission on or after January 1, 2012 unless he or
17    she is eligible to participate in accordance with
18    subsection (d) of this Section;
19        (19) any person who first becomes a member of the State
20    Mining Board on or after January 1, 2012;
21        (20) any person who first becomes a member of the
22    Property Tax Appeal Board on or after January 1, 2012;
23        (21) any person who first becomes a member of the
24    Illinois Racing Board on or after January 1, 2012;
25        (22) any person who first becomes a member of the
26    Department of State Police Merit Board on or after January

 

 

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1    1, 2012;
2        (23) any person who first becomes a member of the
3    Illinois State Toll Highway Authority on or after January
4    1, 2012; or
5        (24) any person who first becomes a member of the
6    Illinois State Board of Elections on or after January 1,
7    2012.
8    (c) An individual who represents or is employed as an
9officer or employee of a statewide labor organization that
10represents members of this System may participate in the System
11and shall be deemed an employee, provided that (1) the
12individual has previously earned creditable service under this
13Article, (2) the individual files with the System an
14irrevocable election to become a participant within 6 months
15after the effective date of this amendatory Act of the 94th
16General Assembly, and (3) the individual does not receive
17credit for that employment under any other provisions of this
18Code. An employee under this subsection (c) is responsible for
19paying to the System both (i) employee contributions based on
20the actual compensation received for service with the labor
21organization and (ii) employer contributions based on the
22percentage of payroll certified by the board; all or any part
23of these contributions may be paid on the employee's behalf or
24picked up for tax purposes (if authorized under federal law) by
25the labor organization.
26    A person who is an employee as defined in this subsection

 

 

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1(c) may establish service credit for similar employment prior
2to becoming an employee under this subsection by paying to the
3System for that employment the contributions specified in this
4subsection, plus interest at the effective rate from the date
5of service to the date of payment. However, credit shall not be
6granted under this subsection (c) for any such prior employment
7for which the applicant received credit under any other
8provision of this Code or during which the applicant was on a
9leave of absence.
10    (d) A person appointed as a member of the Human Rights
11Commission on or after June 1, 2019 may elect to participate in
12the System and shall be deemed an employee. Service and
13contributions shall begin on the first payroll period
14immediately following the employee's election to participate
15in the System.
16    A person who is an employee as described in this subsection
17(d) may establish service credit for employment as a Human
18Rights Commissioner that occurred on or after June 1, 2019 and
19before establishing service under this subsection by paying to
20the System for that employment the contributions specified in
21paragraph (1) of subsection (a) of Section 14-133, plus regular
22interest from the date of service to the date of payment.
23(Source: P.A. 96-1490, eff. 1-1-11; 97-609, eff. 1-1-12.)
 
24    (40 ILCS 5/14-131)
25    Sec. 14-131. Contributions by State.

 

 

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1    (a) The State shall make contributions to the System by
2appropriations of amounts which, together with other employer
3contributions from trust, federal, and other funds, employee
4contributions, investment income, and other income, will be
5sufficient to meet the cost of maintaining and administering
6the System on a 90% funded basis in accordance with actuarial
7recommendations.
8    For the purposes of this Section and Section 14-135.08,
9references to State contributions refer only to employer
10contributions and do not include employee contributions that
11are picked up or otherwise paid by the State or a department on
12behalf of the employee.
13    (b) The Board shall determine the total amount of State
14contributions required for each fiscal year on the basis of the
15actuarial tables and other assumptions adopted by the Board,
16using the formula in subsection (e).
17    The Board shall also determine a State contribution rate
18for each fiscal year, expressed as a percentage of payroll,
19based on the total required State contribution for that fiscal
20year (less the amount received by the System from
21appropriations under Section 8.12 of the State Finance Act and
22Section 1 of the State Pension Funds Continuing Appropriation
23Act, if any, for the fiscal year ending on the June 30
24immediately preceding the applicable November 15 certification
25deadline), the estimated payroll (including all forms of
26compensation) for personal services rendered by eligible

 

 

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1employees, and the recommendations of the actuary.
2    For the purposes of this Section and Section 14.1 of the
3State Finance Act, the term "eligible employees" includes
4employees who participate in the System, persons who may elect
5to participate in the System but have not so elected, persons
6who are serving a qualifying period that is required for
7participation, and annuitants employed by a department as
8described in subdivision (a)(1) or (a)(2) of Section 14-111.
9    (c) Contributions shall be made by the several departments
10for each pay period by warrants drawn by the State Comptroller
11against their respective funds or appropriations based upon
12vouchers stating the amount to be so contributed. These amounts
13shall be based on the full rate certified by the Board under
14Section 14-135.08 for that fiscal year. From March 5, 2004 (the
15effective date of Public Act 93-665) through the payment of the
16final payroll from fiscal year 2004 appropriations, the several
17departments shall not make contributions for the remainder of
18fiscal year 2004 but shall instead make payments as required
19under subsection (a-1) of Section 14.1 of the State Finance
20Act. The several departments shall resume those contributions
21at the commencement of fiscal year 2005.
22    (c-1) Notwithstanding subsection (c) of this Section, for
23fiscal years 2010, 2012, and each fiscal year thereafter 2013,
242014, 2015, 2016, 2017, 2018, and 2019 only, contributions by
25the several departments are not required to be made for General
26Revenue Funds payrolls processed by the Comptroller. Payrolls

 

 

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1paid by the several departments from all other State funds must
2continue to be processed pursuant to subsection (c) of this
3Section.
4    (c-2) For State fiscal years 2010, 2012, and each fiscal
5year thereafter 2013, 2014, 2015, 2016, 2017, 2018, and 2019
6only, on or as soon as possible after the 15th day of each
7month, the Board shall submit vouchers for payment of State
8contributions to the System, in a total monthly amount of
9one-twelfth of the fiscal year General Revenue Fund
10contribution as certified by the System pursuant to Section
1114-135.08 of the Illinois Pension Code.
12    (d) If an employee is paid from trust funds or federal
13funds, the department or other employer shall pay employer
14contributions from those funds to the System at the certified
15rate, unless the terms of the trust or the federal-State
16agreement preclude the use of the funds for that purpose, in
17which case the required employer contributions shall be paid by
18the State. From March 5, 2004 (the effective date of Public Act
1993-665) through the payment of the final payroll from fiscal
20year 2004 appropriations, the department or other employer
21shall not pay contributions for the remainder of fiscal year
222004 but shall instead make payments as required under
23subsection (a-1) of Section 14.1 of the State Finance Act. The
24department or other employer shall resume payment of
25contributions at the commencement of fiscal year 2005.
26    (e) For State fiscal years 2012 through 2045, the minimum

 

 

10100SB1814ham001- 323 -LRB101 09785 JWD 61498 a

1contribution to the System to be made by the State for each
2fiscal year shall be an amount determined by the System to be
3sufficient to bring the total assets of the System up to 90% of
4the total actuarial liabilities of the System by the end of
5State fiscal year 2045. In making these determinations, the
6required State contribution shall be calculated each year as a
7level percentage of payroll over the years remaining to and
8including fiscal year 2045 and shall be determined under the
9projected unit credit actuarial cost method.
10    A change in an actuarial or investment assumption that
11increases or decreases the required State contribution and
12first applies in State fiscal year 2018 or thereafter shall be
13implemented in equal annual amounts over a 5-year period
14beginning in the State fiscal year in which the actuarial
15change first applies to the required State contribution.
16    A change in an actuarial or investment assumption that
17increases or decreases the required State contribution and
18first applied to the State contribution in fiscal year 2014,
192015, 2016, or 2017 shall be implemented:
20        (i) as already applied in State fiscal years before
21    2018; and
22        (ii) in the portion of the 5-year period beginning in
23    the State fiscal year in which the actuarial change first
24    applied that occurs in State fiscal year 2018 or
25    thereafter, by calculating the change in equal annual
26    amounts over that 5-year period and then implementing it at

 

 

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1    the resulting annual rate in each of the remaining fiscal
2    years in that 5-year period.
3    For State fiscal years 1996 through 2005, the State
4contribution to the System, as a percentage of the applicable
5employee payroll, shall be increased in equal annual increments
6so that by State fiscal year 2011, the State is contributing at
7the rate required under this Section; except that (i) for State
8fiscal year 1998, for all purposes of this Code and any other
9law of this State, the certified percentage of the applicable
10employee payroll shall be 5.052% for employees earning eligible
11creditable service under Section 14-110 and 6.500% for all
12other employees, notwithstanding any contrary certification
13made under Section 14-135.08 before July 7, 1997 (the effective
14date of Public Act 90-65), and (ii) in the following specified
15State fiscal years, the State contribution to the System shall
16not be less than the following indicated percentages of the
17applicable employee payroll, even if the indicated percentage
18will produce a State contribution in excess of the amount
19otherwise required under this subsection and subsection (a):
209.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
212002; 10.6% in FY 2003; and 10.8% in FY 2004.
22    Notwithstanding any other provision of this Article, the
23total required State contribution to the System for State
24fiscal year 2006 is $203,783,900.
25    Notwithstanding any other provision of this Article, the
26total required State contribution to the System for State

 

 

10100SB1814ham001- 325 -LRB101 09785 JWD 61498 a

1fiscal year 2007 is $344,164,400.
2    For each of State fiscal years 2008 through 2009, the State
3contribution to the System, as a percentage of the applicable
4employee payroll, shall be increased in equal annual increments
5from the required State contribution for State fiscal year
62007, so that by State fiscal year 2011, the State is
7contributing at the rate otherwise required under this Section.
8    Notwithstanding any other provision of this Article, the
9total required State General Revenue Fund contribution for
10State fiscal year 2010 is $723,703,100 and shall be made from
11the proceeds of bonds sold in fiscal year 2010 pursuant to
12Section 7.2 of the General Obligation Bond Act, less (i) the
13pro rata share of bond sale expenses determined by the System's
14share of total bond proceeds, (ii) any amounts received from
15the General Revenue Fund in fiscal year 2010, and (iii) any
16reduction in bond proceeds due to the issuance of discounted
17bonds, if applicable.
18    Notwithstanding any other provision of this Article, the
19total required State General Revenue Fund contribution for
20State fiscal year 2011 is the amount recertified by the System
21on or before April 1, 2011 pursuant to Section 14-135.08 and
22shall be made from the proceeds of bonds sold in fiscal year
232011 pursuant to Section 7.2 of the General Obligation Bond
24Act, less (i) the pro rata share of bond sale expenses
25determined by the System's share of total bond proceeds, (ii)
26any amounts received from the General Revenue Fund in fiscal

 

 

10100SB1814ham001- 326 -LRB101 09785 JWD 61498 a

1year 2011, and (iii) any reduction in bond proceeds due to the
2issuance of discounted bonds, if applicable.
3    Beginning in State fiscal year 2046, the minimum State
4contribution for each fiscal year shall be the amount needed to
5maintain the total assets of the System at 90% of the total
6actuarial liabilities of the System.
7    Amounts received by the System pursuant to Section 25 of
8the Budget Stabilization Act or Section 8.12 of the State
9Finance Act in any fiscal year do not reduce and do not
10constitute payment of any portion of the minimum State
11contribution required under this Article in that fiscal year.
12Such amounts shall not reduce, and shall not be included in the
13calculation of, the required State contributions under this
14Article in any future year until the System has reached a
15funding ratio of at least 90%. A reference in this Article to
16the "required State contribution" or any substantially similar
17term does not include or apply to any amounts payable to the
18System under Section 25 of the Budget Stabilization Act.
19    Notwithstanding any other provision of this Section, the
20required State contribution for State fiscal year 2005 and for
21fiscal year 2008 and each fiscal year thereafter, as calculated
22under this Section and certified under Section 14-135.08, shall
23not exceed an amount equal to (i) the amount of the required
24State contribution that would have been calculated under this
25Section for that fiscal year if the System had not received any
26payments under subsection (d) of Section 7.2 of the General

 

 

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1Obligation Bond Act, minus (ii) the portion of the State's
2total debt service payments for that fiscal year on the bonds
3issued in fiscal year 2003 for the purposes of that Section
47.2, as determined and certified by the Comptroller, that is
5the same as the System's portion of the total moneys
6distributed under subsection (d) of Section 7.2 of the General
7Obligation Bond Act. In determining this maximum for State
8fiscal years 2008 through 2010, however, the amount referred to
9in item (i) shall be increased, as a percentage of the
10applicable employee payroll, in equal increments calculated
11from the sum of the required State contribution for State
12fiscal year 2007 plus the applicable portion of the State's
13total debt service payments for fiscal year 2007 on the bonds
14issued in fiscal year 2003 for the purposes of Section 7.2 of
15the General Obligation Bond Act, so that, by State fiscal year
162011, the State is contributing at the rate otherwise required
17under this Section.
18    (f) (Blank). After the submission of all payments for
19eligible employees from personal services line items in fiscal
20year 2004 have been made, the Comptroller shall provide to the
21System a certification of the sum of all fiscal year 2004
22expenditures for personal services that would have been covered
23by payments to the System under this Section if the provisions
24of Public Act 93-665 had not been enacted. Upon receipt of the
25certification, the System shall determine the amount due to the
26System based on the full rate certified by the Board under

 

 

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1Section 14-135.08 for fiscal year 2004 in order to meet the
2State's obligation under this Section. The System shall compare
3this amount due to the amount received by the System in fiscal
4year 2004 through payments under this Section and under Section
56z-61 of the State Finance Act. If the amount due is more than
6the amount received, the difference shall be termed the "Fiscal
7Year 2004 Shortfall" for purposes of this Section, and the
8Fiscal Year 2004 Shortfall shall be satisfied under Section 1.2
9of the State Pension Funds Continuing Appropriation Act. If the
10amount due is less than the amount received, the difference
11shall be termed the "Fiscal Year 2004 Overpayment" for purposes
12of this Section, and the Fiscal Year 2004 Overpayment shall be
13repaid by the System to the Pension Contribution Fund as soon
14as practicable after the certification.
15    (g) (Blank). For purposes of determining the required State
16contribution to the System, the value of the System's assets
17shall be equal to the actuarial value of the System's assets,
18which shall be calculated as follows:
19    As of June 30, 2008, the actuarial value of the System's
20assets shall be equal to the market value of the assets as of
21that date. In determining the actuarial value of the System's
22assets for fiscal years after June 30, 2008, any actuarial
23gains or losses from investment return incurred in a fiscal
24year shall be recognized in equal annual amounts over the
255-year period following that fiscal year.
26    (h) For purposes of determining the required State

 

 

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1contribution to the System for a particular year, the actuarial
2value of assets shall be assumed to earn a rate of return equal
3to the System's actuarially assumed rate of return.
4    (i) (Blank). After the submission of all payments for
5eligible employees from personal services line items paid from
6the General Revenue Fund in fiscal year 2010 have been made,
7the Comptroller shall provide to the System a certification of
8the sum of all fiscal year 2010 expenditures for personal
9services that would have been covered by payments to the System
10under this Section if the provisions of Public Act 96-45 had
11not been enacted. Upon receipt of the certification, the System
12shall determine the amount due to the System based on the full
13rate certified by the Board under Section 14-135.08 for fiscal
14year 2010 in order to meet the State's obligation under this
15Section. The System shall compare this amount due to the amount
16received by the System in fiscal year 2010 through payments
17under this Section. If the amount due is more than the amount
18received, the difference shall be termed the "Fiscal Year 2010
19Shortfall" for purposes of this Section, and the Fiscal Year
202010 Shortfall shall be satisfied under Section 1.2 of the
21State Pension Funds Continuing Appropriation Act. If the amount
22due is less than the amount received, the difference shall be
23termed the "Fiscal Year 2010 Overpayment" for purposes of this
24Section, and the Fiscal Year 2010 Overpayment shall be repaid
25by the System to the General Revenue Fund as soon as
26practicable after the certification.

 

 

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1    (j) (Blank). After the submission of all payments for
2eligible employees from personal services line items paid from
3the General Revenue Fund in fiscal year 2011 have been made,
4the Comptroller shall provide to the System a certification of
5the sum of all fiscal year 2011 expenditures for personal
6services that would have been covered by payments to the System
7under this Section if the provisions of Public Act 96-1497 had
8not been enacted. Upon receipt of the certification, the System
9shall determine the amount due to the System based on the full
10rate certified by the Board under Section 14-135.08 for fiscal
11year 2011 in order to meet the State's obligation under this
12Section. The System shall compare this amount due to the amount
13received by the System in fiscal year 2011 through payments
14under this Section. If the amount due is more than the amount
15received, the difference shall be termed the "Fiscal Year 2011
16Shortfall" for purposes of this Section, and the Fiscal Year
172011 Shortfall shall be satisfied under Section 1.2 of the
18State Pension Funds Continuing Appropriation Act. If the amount
19due is less than the amount received, the difference shall be
20termed the "Fiscal Year 2011 Overpayment" for purposes of this
21Section, and the Fiscal Year 2011 Overpayment shall be repaid
22by the System to the General Revenue Fund as soon as
23practicable after the certification.
24    (k) For fiscal year years 2012 and each fiscal year
25thereafter through 2019 only, after the submission of all
26payments for eligible employees from personal services line

 

 

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1items paid from the General Revenue Fund in the fiscal year
2have been made, the Comptroller shall provide to the System a
3certification of the sum of all expenditures in the fiscal year
4for personal services. Upon receipt of the certification, the
5System shall determine the amount due to the System based on
6the full rate certified by the Board under Section 14-135.08
7for the fiscal year in order to meet the State's obligation
8under this Section. The System shall compare this amount due to
9the amount received by the System for the fiscal year. If the
10amount due is more than the amount received, the difference
11shall be termed the "Prior Fiscal Year Shortfall" for purposes
12of this Section, and the Prior Fiscal Year Shortfall shall be
13satisfied under Section 1.2 of the State Pension Funds
14Continuing Appropriation Act. If the amount due is less than
15the amount received, the difference shall be termed the "Prior
16Fiscal Year Overpayment" for purposes of this Section, and the
17Prior Fiscal Year Overpayment shall be repaid by the System to
18the General Revenue Fund as soon as practicable after the
19certification.
20(Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23,
21eff. 7-6-17; 100-587, eff. 6-4-18.)
 
22    (40 ILCS 5/14-147.5)
23    Sec. 14-147.5. Accelerated pension benefit payment in lieu
24of any pension benefit.
25    (a) As used in this Section:

 

 

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1    "Eligible person" means a person who:
2        (1) has terminated service;
3        (2) has accrued sufficient service credit to be
4    eligible to receive a retirement annuity under this
5    Article;
6        (3) has not received any retirement annuity under this
7    Article; and
8        (4) has not made the election under Section 14-147.6.
9    "Pension benefit" means the benefits under this Article, or
10Article 1 as it relates to those benefits, including any
11anticipated annual increases, that an eligible person is
12entitled to upon attainment of the applicable retirement age.
13"Pension benefit" also includes applicable survivor's or
14disability benefits.
15    (b) As soon as practical after June 4, 2018 (the effective
16date of Public Act 100-587) this amendatory Act of the 100th
17General Assembly, the System shall calculate, using actuarial
18tables and other assumptions adopted by the Board, the present
19value of pension benefits for each eligible person who requests
20that information and shall offer each eligible person the
21opportunity to irrevocably elect to receive an amount
22determined by the System to be equal to 60% of the present
23value of his or her pension benefits in lieu of receiving any
24pension benefit. The offer shall specify the dollar amount that
25the eligible person will receive if he or she so elects and
26shall expire when a subsequent offer is made to an eligible

 

 

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1person. An eligible person is limited to one calculation and
2offer per calendar year. The System shall make a good faith
3effort to contact every eligible person to notify him or her of
4the election.
5    Until June 30, 2024 2021, an eligible person may
6irrevocably elect to receive an accelerated pension benefit
7payment in the amount that the System offers under this
8subsection in lieu of receiving any pension benefit. A person
9who elects to receive an accelerated pension benefit payment
10under this Section may not elect to proceed under the
11Retirement Systems Reciprocal Act with respect to service under
12this Article.
13    (c) A person's creditable service under this Article shall
14be terminated upon the person's receipt of an accelerated
15pension benefit payment under this Section, and no other
16benefit shall be paid under this Article based on the
17terminated creditable service, including any retirement,
18survivor, or other benefit; except that to the extent that
19participation, benefits, or premiums under the State Employees
20Group Insurance Act of 1971 are based on the amount of service
21credit, the terminated service credit shall be used for that
22purpose.
23    (d) If a person who has received an accelerated pension
24benefit payment under this Section returns to active service
25under this Article, then:
26        (1) Any benefits under the System earned as a result of

 

 

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1    that return to active service shall be based solely on the
2    person's creditable service arising from the return to
3    active service.
4        (2) The accelerated pension benefit payment may not be
5    repaid to the System, and the terminated creditable service
6    may not under any circumstances be reinstated.
7    (e) As a condition of receiving an accelerated pension
8benefit payment, the accelerated pension benefit payment must
9be transferred into a tax qualified retirement plan or account.
10The accelerated pension benefit payment under this Section may
11be subject to withholding or payment of applicable taxes, but
12to the extent permitted by federal law, a person who receives
13an accelerated pension benefit payment under this Section must
14direct the System to pay all of that payment as a rollover into
15another retirement plan or account qualified under the Internal
16Revenue Code of 1986, as amended.
17    (f) Upon receipt of a member's irrevocable election to
18receive an accelerated pension benefit payment under this
19Section, the System shall submit a voucher to the Comptroller
20for payment of the member's accelerated pension benefit
21payment. The Comptroller shall transfer the amount of the
22voucher from the State Pension Obligation Acceleration Bond
23Fund to the System, and the System shall transfer the amount
24into the member's eligible retirement plan or qualified
25account.
26    (g) The Board shall adopt any rules, including emergency

 

 

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1rules, necessary to implement this Section.
2    (h) No provision of this Section shall be interpreted in a
3way that would cause the applicable System to cease to be a
4qualified plan under the Internal Revenue Code of 1986.
5(Source: P.A. 100-587, eff. 6-4-18.)
 
6    (40 ILCS 5/14-147.6)
7    Sec. 14-147.6. Accelerated pension benefit payment for a
8reduction in annual retirement annuity and survivor's annuity
9increases.
10    (a) As used in this Section:
11    "Accelerated pension benefit payment" means a lump sum
12payment equal to 70% of the difference of the present value of
13the automatic annual increases to a Tier 1 member's retirement
14annuity and survivor's annuity using the formula applicable to
15the Tier 1 member and the present value of the automatic annual
16increases to the Tier 1 member's retirement annuity using the
17formula provided under subsection (b-5) and survivor's annuity
18using the formula provided under subsection (b-6).
19    "Eligible person" means a person who:
20        (1) is a Tier 1 member;
21        (2) has submitted an application for a retirement
22    annuity under this Article;
23        (3) meets the age and service requirements for
24    receiving a retirement annuity under this Article;
25        (4) has not received any retirement annuity under this

 

 

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1    Article; and
2        (5) has not made the election under Section 14-147.5.
3    (b) As soon as practical after June 4, 2018 (the effective
4date of Public Act 100-587) this amendatory Act of the 100th
5General Assembly and until June 30, 2024 2021, the System shall
6implement an accelerated pension benefit payment option for
7eligible persons. Upon the request of an eligible person, the
8System shall calculate, using actuarial tables and other
9assumptions adopted by the Board, an accelerated pension
10benefit payment amount and shall offer that eligible person the
11opportunity to irrevocably elect to have his or her automatic
12annual increases in retirement annuity calculated in
13accordance with the formula provided under subsection (b-5) and
14any increases in survivor's annuity payable to his or her
15survivor's annuity beneficiary calculated in accordance with
16the formula provided under subsection (b-6) in exchange for the
17accelerated pension benefit payment. The election under this
18subsection must be made before the eligible person receives the
19first payment of a retirement annuity otherwise payable under
20this Article.
21    (b-5) Notwithstanding any other provision of law, the
22retirement annuity of a person who made the election under
23subsection (b) shall be subject to annual increases on the
24January 1 occurring either on or after the attainment of age 67
25or the first anniversary of the annuity start date, whichever
26is later. Each annual increase shall be calculated at 1.5% of

 

 

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1the originally granted retirement annuity.
2    (b-6) Notwithstanding any other provision of law, a
3survivor's annuity payable to a survivor's annuity beneficiary
4of a person who made the election under subsection (b) shall be
5subject to annual increases on the January 1 occurring on or
6after the first anniversary of the commencement of the annuity.
7Each annual increase shall be calculated at 1.5% of the
8originally granted survivor's annuity.
9    (c) If a person who has received an accelerated pension
10benefit payment returns to active service under this Article,
11then:
12        (1) the calculation of any future automatic annual
13    increase in retirement annuity shall be calculated in
14    accordance with the formula provided under subsection
15    (b-5); and
16        (2) the accelerated pension benefit payment may not be
17    repaid to the System.
18    (d) As a condition of receiving an accelerated pension
19benefit payment, the accelerated pension benefit payment must
20be transferred into a tax qualified retirement plan or account.
21The accelerated pension benefit payment under this Section may
22be subject to withholding or payment of applicable taxes, but
23to the extent permitted by federal law, a person who receives
24an accelerated pension benefit payment under this Section must
25direct the System to pay all of that payment as a rollover into
26another retirement plan or account qualified under the Internal

 

 

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1Revenue Code of 1986, as amended.
2    (d-5) Upon receipt of a member's irrevocable election to
3receive an accelerated pension benefit payment under this
4Section, the System shall submit a voucher to the Comptroller
5for payment of the member's accelerated pension benefit
6payment. The Comptroller shall transfer the amount of the
7voucher to the System, and the System shall transfer the amount
8into a member's eligible retirement plan or qualified account.
9    (e) The Board shall adopt any rules, including emergency
10rules, necessary to implement this Section.
11    (f) No provision of this Section shall be interpreted in a
12way that would cause the applicable System to cease to be a
13qualified plan under the Internal Revenue Code of 1986.
14(Source: P.A. 100-587, eff. 6-4-18.)
 
15    (40 ILCS 5/14-152.1)
16    Sec. 14-152.1. Application and expiration of new benefit
17increases.
18    (a) As used in this Section, "new benefit increase" means
19an increase in the amount of any benefit provided under this
20Article, or an expansion of the conditions of eligibility for
21any benefit under this Article, that results from an amendment
22to this Code that takes effect after June 1, 2005 (the
23effective date of Public Act 94-4). "New benefit increase",
24however, does not include any benefit increase resulting from
25the changes made to Article 1 or this Article by Public Act

 

 

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196-37, Public Act 100-23, Public Act 100-587, Public Act
2100-611, or this amendatory Act of the 101st General Assembly
3or this amendatory Act of the 100th General Assembly.
4    (b) Notwithstanding any other provision of this Code or any
5subsequent amendment to this Code, every new benefit increase
6is subject to this Section and shall be deemed to be granted
7only in conformance with and contingent upon compliance with
8the provisions of this Section.
9    (c) The Public Act enacting a new benefit increase must
10identify and provide for payment to the System of additional
11funding at least sufficient to fund the resulting annual
12increase in cost to the System as it accrues.
13    Every new benefit increase is contingent upon the General
14Assembly providing the additional funding required under this
15subsection. The Commission on Government Forecasting and
16Accountability shall analyze whether adequate additional
17funding has been provided for the new benefit increase and
18shall report its analysis to the Public Pension Division of the
19Department of Insurance. A new benefit increase created by a
20Public Act that does not include the additional funding
21required under this subsection is null and void. If the Public
22Pension Division determines that the additional funding
23provided for a new benefit increase under this subsection is or
24has become inadequate, it may so certify to the Governor and
25the State Comptroller and, in the absence of corrective action
26by the General Assembly, the new benefit increase shall expire

 

 

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1at the end of the fiscal year in which the certification is
2made.
3    (d) Every new benefit increase shall expire 5 years after
4its effective date or on such earlier date as may be specified
5in the language enacting the new benefit increase or provided
6under subsection (c). This does not prevent the General
7Assembly from extending or re-creating a new benefit increase
8by law.
9    (e) Except as otherwise provided in the language creating
10the new benefit increase, a new benefit increase that expires
11under this Section continues to apply to persons who applied
12and qualified for the affected benefit while the new benefit
13increase was in effect and to the affected beneficiaries and
14alternate payees of such persons, but does not apply to any
15other person, including without limitation a person who
16continues in service after the expiration date and did not
17apply and qualify for the affected benefit while the new
18benefit increase was in effect.
19(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
20100-611, eff. 7-20-18; revised 7-25-18.)
 
21    (40 ILCS 5/15-155)  (from Ch. 108 1/2, par. 15-155)
22    Sec. 15-155. Employer contributions.
23    (a) The State of Illinois shall make contributions by
24appropriations of amounts which, together with the other
25employer contributions from trust, federal, and other funds,

 

 

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1employee contributions, income from investments, and other
2income of this System, will be sufficient to meet the cost of
3maintaining and administering the System on a 90% funded basis
4in accordance with actuarial recommendations.
5    The Board shall determine the amount of State contributions
6required for each fiscal year on the basis of the actuarial
7tables and other assumptions adopted by the Board and the
8recommendations of the actuary, using the formula in subsection
9(a-1).
10    (a-1) For State fiscal years 2012 through 2045, the minimum
11contribution to the System to be made by the State for each
12fiscal year shall be an amount determined by the System to be
13sufficient to bring the total assets of the System up to 90% of
14the total actuarial liabilities of the System by the end of
15State fiscal year 2045. In making these determinations, the
16required State contribution shall be calculated each year as a
17level percentage of payroll over the years remaining to and
18including fiscal year 2045 and shall be determined under the
19projected unit credit actuarial cost method.
20    For each of State fiscal years 2018, 2019, and 2020, the
21State shall make an additional contribution to the System equal
22to 2% of the total payroll of each employee who is deemed to
23have elected the benefits under Section 1-161 or who has made
24the election under subsection (c) of Section 1-161.
25    A change in an actuarial or investment assumption that
26increases or decreases the required State contribution and

 

 

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1first applies in State fiscal year 2018 or thereafter shall be
2implemented in equal annual amounts over a 5-year period
3beginning in the State fiscal year in which the actuarial
4change first applies to the required State contribution.
5    A change in an actuarial or investment assumption that
6increases or decreases the required State contribution and
7first applied to the State contribution in fiscal year 2014,
82015, 2016, or 2017 shall be implemented:
9        (i) as already applied in State fiscal years before
10    2018; and
11        (ii) in the portion of the 5-year period beginning in
12    the State fiscal year in which the actuarial change first
13    applied that occurs in State fiscal year 2018 or
14    thereafter, by calculating the change in equal annual
15    amounts over that 5-year period and then implementing it at
16    the resulting annual rate in each of the remaining fiscal
17    years in that 5-year period.
18    For State fiscal years 1996 through 2005, the State
19contribution to the System, as a percentage of the applicable
20employee payroll, shall be increased in equal annual increments
21so that by State fiscal year 2011, the State is contributing at
22the rate required under this Section.
23    Notwithstanding any other provision of this Article, the
24total required State contribution for State fiscal year 2006 is
25$166,641,900.
26    Notwithstanding any other provision of this Article, the

 

 

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1total required State contribution for State fiscal year 2007 is
2$252,064,100.
3    For each of State fiscal years 2008 through 2009, the State
4contribution to the System, as a percentage of the applicable
5employee payroll, shall be increased in equal annual increments
6from the required State contribution for State fiscal year
72007, so that by State fiscal year 2011, the State is
8contributing at the rate otherwise required under this Section.
9    Notwithstanding any other provision of this Article, the
10total required State contribution for State fiscal year 2010 is
11$702,514,000 and shall be made from the State Pensions Fund and
12proceeds of bonds sold in fiscal year 2010 pursuant to Section
137.2 of the General Obligation Bond Act, less (i) the pro rata
14share of bond sale expenses determined by the System's share of
15total bond proceeds, (ii) any amounts received from the General
16Revenue Fund in fiscal year 2010, (iii) any reduction in bond
17proceeds due to the issuance of discounted bonds, if
18applicable.
19    Notwithstanding any other provision of this Article, the
20total required State contribution for State fiscal year 2011 is
21the amount recertified by the System on or before April 1, 2011
22pursuant to Section 15-165 and shall be made from the State
23Pensions Fund and proceeds of bonds sold in fiscal year 2011
24pursuant to Section 7.2 of the General Obligation Bond Act,
25less (i) the pro rata share of bond sale expenses determined by
26the System's share of total bond proceeds, (ii) any amounts

 

 

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1received from the General Revenue Fund in fiscal year 2011, and
2(iii) any reduction in bond proceeds due to the issuance of
3discounted bonds, if applicable.
4    Beginning in State fiscal year 2046, the minimum State
5contribution for each fiscal year shall be the amount needed to
6maintain the total assets of the System at 90% of the total
7actuarial liabilities of the System.
8    Amounts received by the System pursuant to Section 25 of
9the Budget Stabilization Act or Section 8.12 of the State
10Finance Act in any fiscal year do not reduce and do not
11constitute payment of any portion of the minimum State
12contribution required under this Article in that fiscal year.
13Such amounts shall not reduce, and shall not be included in the
14calculation of, the required State contributions under this
15Article in any future year until the System has reached a
16funding ratio of at least 90%. A reference in this Article to
17the "required State contribution" or any substantially similar
18term does not include or apply to any amounts payable to the
19System under Section 25 of the Budget Stabilization Act.
20    Notwithstanding any other provision of this Section, the
21required State contribution for State fiscal year 2005 and for
22fiscal year 2008 and each fiscal year thereafter, as calculated
23under this Section and certified under Section 15-165, shall
24not exceed an amount equal to (i) the amount of the required
25State contribution that would have been calculated under this
26Section for that fiscal year if the System had not received any

 

 

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1payments under subsection (d) of Section 7.2 of the General
2Obligation Bond Act, minus (ii) the portion of the State's
3total debt service payments for that fiscal year on the bonds
4issued in fiscal year 2003 for the purposes of that Section
57.2, as determined and certified by the Comptroller, that is
6the same as the System's portion of the total moneys
7distributed under subsection (d) of Section 7.2 of the General
8Obligation Bond Act. In determining this maximum for State
9fiscal years 2008 through 2010, however, the amount referred to
10in item (i) shall be increased, as a percentage of the
11applicable employee payroll, in equal increments calculated
12from the sum of the required State contribution for State
13fiscal year 2007 plus the applicable portion of the State's
14total debt service payments for fiscal year 2007 on the bonds
15issued in fiscal year 2003 for the purposes of Section 7.2 of
16the General Obligation Bond Act, so that, by State fiscal year
172011, the State is contributing at the rate otherwise required
18under this Section.
19    (a-2) Beginning in fiscal year 2018, each employer under
20this Article shall pay to the System a required contribution
21determined as a percentage of projected payroll and sufficient
22to produce an annual amount equal to:
23        (i) for each of fiscal years 2018, 2019, and 2020, the
24    defined benefit normal cost of the defined benefit plan,
25    less the employee contribution, for each employee of that
26    employer who has elected or who is deemed to have elected

 

 

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1    the benefits under Section 1-161 or who has made the
2    election under subsection (c) of Section 1-161; for fiscal
3    year 2021 and each fiscal year thereafter, the defined
4    benefit normal cost of the defined benefit plan, less the
5    employee contribution, plus 2%, for each employee of that
6    employer who has elected or who is deemed to have elected
7    the benefits under Section 1-161 or who has made the
8    election under subsection (c) of Section 1-161; plus
9        (ii) the amount required for that fiscal year to
10    amortize any unfunded actuarial accrued liability
11    associated with the present value of liabilities
12    attributable to the employer's account under Section
13    15-155.2, determined as a level percentage of payroll over
14    a 30-year rolling amortization period.
15    In determining contributions required under item (i) of
16this subsection, the System shall determine an aggregate rate
17for all employers, expressed as a percentage of projected
18payroll.
19    In determining the contributions required under item (ii)
20of this subsection, the amount shall be computed by the System
21on the basis of the actuarial assumptions and tables used in
22the most recent actuarial valuation of the System that is
23available at the time of the computation.
24    The contributions required under this subsection (a-2)
25shall be paid by an employer concurrently with that employer's
26payroll payment period. The State, as the actual employer of an

 

 

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1employee, shall make the required contributions under this
2subsection.
3    As used in this subsection, "academic year" means the
412-month period beginning September 1.
5    (b) If an employee is paid from trust or federal funds, the
6employer shall pay to the Board contributions from those funds
7which are sufficient to cover the accruing normal costs on
8behalf of the employee. However, universities having employees
9who are compensated out of local auxiliary funds, income funds,
10or service enterprise funds are not required to pay such
11contributions on behalf of those employees. The local auxiliary
12funds, income funds, and service enterprise funds of
13universities shall not be considered trust funds for the
14purpose of this Article, but funds of alumni associations,
15foundations, and athletic associations which are affiliated
16with the universities included as employers under this Article
17and other employers which do not receive State appropriations
18are considered to be trust funds for the purpose of this
19Article.
20    (b-1) The City of Urbana and the City of Champaign shall
21each make employer contributions to this System for their
22respective firefighter employees who participate in this
23System pursuant to subsection (h) of Section 15-107. The rate
24of contributions to be made by those municipalities shall be
25determined annually by the Board on the basis of the actuarial
26assumptions adopted by the Board and the recommendations of the

 

 

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1actuary, and shall be expressed as a percentage of salary for
2each such employee. The Board shall certify the rate to the
3affected municipalities as soon as may be practical. The
4employer contributions required under this subsection shall be
5remitted by the municipality to the System at the same time and
6in the same manner as employee contributions.
7    (c) Through State fiscal year 1995: The total employer
8contribution shall be apportioned among the various funds of
9the State and other employers, whether trust, federal, or other
10funds, in accordance with actuarial procedures approved by the
11Board. State of Illinois contributions for employers receiving
12State appropriations for personal services shall be payable
13from appropriations made to the employers or to the System. The
14contributions for Class I community colleges covering earnings
15other than those paid from trust and federal funds, shall be
16payable solely from appropriations to the Illinois Community
17College Board or the System for employer contributions.
18    (d) Beginning in State fiscal year 1996, the required State
19contributions to the System shall be appropriated directly to
20the System and shall be payable through vouchers issued in
21accordance with subsection (c) of Section 15-165, except as
22provided in subsection (g).
23    (e) The State Comptroller shall draw warrants payable to
24the System upon proper certification by the System or by the
25employer in accordance with the appropriation laws and this
26Code.

 

 

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1    (f) Normal costs under this Section means liability for
2pensions and other benefits which accrues to the System because
3of the credits earned for service rendered by the participants
4during the fiscal year and expenses of administering the
5System, but shall not include the principal of or any
6redemption premium or interest on any bonds issued by the Board
7or any expenses incurred or deposits required in connection
8therewith.
9    (g) If For academic years beginning on or after June 1,
102005 and before July 1, 2018 and for earnings paid to a
11participant under a contract or collective bargaining
12agreement entered into, amended, or renewed before the
13effective date of this amendatory Act of the 100th General
14Assembly, if the amount of a participant's earnings for any
15academic year used to determine the final rate of earnings,
16determined on a full-time equivalent basis, exceeds the amount
17of his or her earnings with the same employer for the previous
18academic year, determined on a full-time equivalent basis, by
19more than 6%, the participant's employer shall pay to the
20System, in addition to all other payments required under this
21Section and in accordance with guidelines established by the
22System, the present value of the increase in benefits resulting
23from the portion of the increase in earnings that is in excess
24of 6%. This present value shall be computed by the System on
25the basis of the actuarial assumptions and tables used in the
26most recent actuarial valuation of the System that is available

 

 

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1at the time of the computation. The System may require the
2employer to provide any pertinent information or
3documentation.
4    Whenever it determines that a payment is or may be required
5under this subsection (g), the System shall calculate the
6amount of the payment and bill the employer for that amount.
7The bill shall specify the calculations used to determine the
8amount due. If the employer disputes the amount of the bill, it
9may, within 30 days after receipt of the bill, apply to the
10System in writing for a recalculation. The application must
11specify in detail the grounds of the dispute and, if the
12employer asserts that the calculation is subject to subsection
13(h) or (i) of this Section or that subsection (g-1) applies,
14must include an affidavit setting forth and attesting to all
15facts within the employer's knowledge that are pertinent to the
16applicability of that subsection. Upon receiving a timely
17application for recalculation, the System shall review the
18application and, if appropriate, recalculate the amount due.
19    The employer contributions required under this subsection
20(g) may be paid in the form of a lump sum within 90 days after
21receipt of the bill. If the employer contributions are not paid
22within 90 days after receipt of the bill, then interest will be
23charged at a rate equal to the System's annual actuarially
24assumed rate of return on investment compounded annually from
25the 91st day after receipt of the bill. Payments must be
26concluded within 3 years after the employer's receipt of the

 

 

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1bill.
2    When assessing payment for any amount due under this
3subsection (g), the System shall include earnings, to the
4extent not established by a participant under Section 15-113.11
5or 15-113.12, that would have been paid to the participant had
6the participant not taken (i) periods of voluntary or
7involuntary furlough occurring on or after July 1, 2015 and on
8or before June 30, 2017 or (ii) periods of voluntary pay
9reduction in lieu of furlough occurring on or after July 1,
102015 and on or before June 30, 2017. Determining earnings that
11would have been paid to a participant had the participant not
12taken periods of voluntary or involuntary furlough or periods
13of voluntary pay reduction shall be the responsibility of the
14employer, and shall be reported in a manner prescribed by the
15System.
16    This subsection (g) does not apply to (1) Tier 2 hybrid
17plan members and (2) Tier 2 defined benefit members who first
18participate under this Article on or after the implementation
19date of the Optional Hybrid Plan.
20    (g-1) (Blank). For academic years beginning on or after
21July 1, 2018 and for earnings paid to a participant under a
22contract or collective bargaining agreement entered into,
23amended, or renewed on or after the effective date of this
24amendatory Act of the 100th General Assembly, if the amount of
25a participant's earnings for any academic year used to
26determine the final rate of earnings, determined on a full-time

 

 

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1equivalent basis, exceeds the amount of his or her earnings
2with the same employer for the previous academic year,
3determined on a full-time equivalent basis, by more than 3%,
4then the participant's employer shall pay to the System, in
5addition to all other payments required under this Section and
6in accordance with guidelines established by the System, the
7present value of the increase in benefits resulting from the
8portion of the increase in earnings that is in excess of 3%.
9This present value shall be computed by the System on the basis
10of the actuarial assumptions and tables used in the most recent
11actuarial valuation of the System that is available at the time
12of the computation. The System may require the employer to
13provide any pertinent information or documentation.
14    Whenever it determines that a payment is or may be required
15under this subsection (g-1), the System shall calculate the
16amount of the payment and bill the employer for that amount.
17The bill shall specify the calculations used to determine the
18amount due. If the employer disputes the amount of the bill, it
19may, within 30 days after receipt of the bill, apply to the
20System in writing for a recalculation. The application must
21specify in detail the grounds of the dispute and, if the
22employer asserts that subsection (g) of this Section applies,
23must include an affidavit setting forth and attesting to all
24facts within the employer's knowledge that are pertinent to the
25applicability of subsection (g). Upon receiving a timely
26application for recalculation, the System shall review the

 

 

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1application and, if appropriate, recalculate the amount due.
2    The employer contributions required under this subsection
3(g-1) may be paid in the form of a lump sum within 90 days after
4receipt of the bill. If the employer contributions are not paid
5within 90 days after receipt of the bill, then interest shall
6be charged at a rate equal to the System's annual actuarially
7assumed rate of return on investment compounded annually from
8the 91st day after receipt of the bill. Payments must be
9concluded within 3 years after the employer's receipt of the
10bill.
11    This subsection (g-1) does not apply to (1) Tier 2 hybrid
12plan members and (2) Tier 2 defined benefit members who first
13participate under this Article on or after the implementation
14date of the Optional Hybrid Plan.
15    (h) This subsection (h) applies only to payments made or
16salary increases given on or after June 1, 2005 but before July
171, 2011. The changes made by Public Act 94-1057 shall not
18require the System to refund any payments received before July
1931, 2006 (the effective date of Public Act 94-1057).
20    When assessing payment for any amount due under subsection
21(g), the System shall exclude earnings increases paid to
22participants under contracts or collective bargaining
23agreements entered into, amended, or renewed before June 1,
242005.
25    When assessing payment for any amount due under subsection
26(g), the System shall exclude earnings increases paid to a

 

 

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1participant at a time when the participant is 10 or more years
2from retirement eligibility under Section 15-135.
3    When assessing payment for any amount due under subsection
4(g), the System shall exclude earnings increases resulting from
5overload work, including a contract for summer teaching, or
6overtime when the employer has certified to the System, and the
7System has approved the certification, that: (i) in the case of
8overloads (A) the overload work is for the sole purpose of
9academic instruction in excess of the standard number of
10instruction hours for a full-time employee occurring during the
11academic year that the overload is paid and (B) the earnings
12increases are equal to or less than the rate of pay for
13academic instruction computed using the participant's current
14salary rate and work schedule; and (ii) in the case of
15overtime, the overtime was necessary for the educational
16mission.
17    When assessing payment for any amount due under subsection
18(g), the System shall exclude any earnings increase resulting
19from (i) a promotion for which the employee moves from one
20classification to a higher classification under the State
21Universities Civil Service System, (ii) a promotion in academic
22rank for a tenured or tenure-track faculty position, or (iii) a
23promotion that the Illinois Community College Board has
24recommended in accordance with subsection (k) of this Section.
25These earnings increases shall be excluded only if the
26promotion is to a position that has existed and been filled by

 

 

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1a member for no less than one complete academic year and the
2earnings increase as a result of the promotion is an increase
3that results in an amount no greater than the average salary
4paid for other similar positions.
5    (i) When assessing payment for any amount due under
6subsection (g), the System shall exclude any salary increase
7described in subsection (h) of this Section given on or after
8July 1, 2011 but before July 1, 2014 under a contract or
9collective bargaining agreement entered into, amended, or
10renewed on or after June 1, 2005 but before July 1, 2011.
11Notwithstanding any other provision of this Section, any
12payments made or salary increases given after June 30, 2014
13shall be used in assessing payment for any amount due under
14subsection (g) of this Section.
15    (j) The System shall prepare a report and file copies of
16the report with the Governor and the General Assembly by
17January 1, 2007 that contains all of the following information:
18        (1) The number of recalculations required by the
19    changes made to this Section by Public Act 94-1057 for each
20    employer.
21        (2) The dollar amount by which each employer's
22    contribution to the System was changed due to
23    recalculations required by Public Act 94-1057.
24        (3) The total amount the System received from each
25    employer as a result of the changes made to this Section by
26    Public Act 94-4.

 

 

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1        (4) The increase in the required State contribution
2    resulting from the changes made to this Section by Public
3    Act 94-1057.
4    (j-5) For State fiscal years beginning on or after July 1,
52017, if the amount of a participant's earnings for any State
6fiscal year exceeds the amount of the salary set by law for the
7Governor that is in effect on July 1 of that fiscal year, the
8participant's employer shall pay to the System, in addition to
9all other payments required under this Section and in
10accordance with guidelines established by the System, an amount
11determined by the System to be equal to the employer normal
12cost, as established by the System and expressed as a total
13percentage of payroll, multiplied by the amount of earnings in
14excess of the amount of the salary set by law for the Governor.
15This amount shall be computed by the System on the basis of the
16actuarial assumptions and tables used in the most recent
17actuarial valuation of the System that is available at the time
18of the computation. The System may require the employer to
19provide any pertinent information or documentation.
20    Whenever it determines that a payment is or may be required
21under this subsection, the System shall calculate the amount of
22the payment and bill the employer for that amount. The bill
23shall specify the calculation used to determine the amount due.
24If the employer disputes the amount of the bill, it may, within
2530 days after receipt of the bill, apply to the System in
26writing for a recalculation. The application must specify in

 

 

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1detail the grounds of the dispute. Upon receiving a timely
2application for recalculation, the System shall review the
3application and, if appropriate, recalculate the amount due.
4    The employer contributions required under this subsection
5may be paid in the form of a lump sum within 90 days after
6issuance of the bill. If the employer contributions are not
7paid within 90 days after issuance of the bill, then interest
8will be charged at a rate equal to the System's annual
9actuarially assumed rate of return on investment compounded
10annually from the 91st day after issuance of the bill. All
11payments must be received within 3 years after issuance of the
12bill. If the employer fails to make complete payment, including
13applicable interest, within 3 years, then the System may, after
14giving notice to the employer, certify the delinquent amount to
15the State Comptroller, and the Comptroller shall thereupon
16deduct the certified delinquent amount from State funds payable
17to the employer and pay them instead to the System.
18    This subsection (j-5) does not apply to a participant's
19earnings to the extent an employer pays the employer normal
20cost of such earnings.
21    The changes made to this subsection (j-5) by Public Act
22100-624 this amendatory Act of the 100th General Assembly are
23intended to apply retroactively to July 6, 2017 (the effective
24date of Public Act 100-23).
25    (k) The Illinois Community College Board shall adopt rules
26for recommending lists of promotional positions submitted to

 

 

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1the Board by community colleges and for reviewing the
2promotional lists on an annual basis. When recommending
3promotional lists, the Board shall consider the similarity of
4the positions submitted to those positions recognized for State
5universities by the State Universities Civil Service System.
6The Illinois Community College Board shall file a copy of its
7findings with the System. The System shall consider the
8findings of the Illinois Community College Board when making
9determinations under this Section. The System shall not exclude
10any earnings increases resulting from a promotion when the
11promotion was not submitted by a community college. Nothing in
12this subsection (k) shall require any community college to
13submit any information to the Community College Board.
14    (l) For purposes of determining the required State
15contribution to the System, the value of the System's assets
16shall be equal to the actuarial value of the System's assets,
17which shall be calculated as follows:
18    As of June 30, 2008, the actuarial value of the System's
19assets shall be equal to the market value of the assets as of
20that date. In determining the actuarial value of the System's
21assets for fiscal years after June 30, 2008, any actuarial
22gains or losses from investment return incurred in a fiscal
23year shall be recognized in equal annual amounts over the
245-year period following that fiscal year.
25    (m) For purposes of determining the required State
26contribution to the system for a particular year, the actuarial

 

 

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1value of assets shall be assumed to earn a rate of return equal
2to the system's actuarially assumed rate of return.
3(Source: P.A. 99-897, eff. 1-1-17; 100-23, eff. 7-6-17;
4100-587, eff. 6-4-18; 100-624, eff. 7-20-18; revised 7-30-18.)
 
5    (40 ILCS 5/15-185.5)
6    Sec. 15-185.5. Accelerated pension benefit payment in lieu
7of any pension benefit.
8    (a) As used in this Section:
9    "Eligible person" means a person who:
10        (1) has terminated service;
11        (2) has accrued sufficient service credit to be
12    eligible to receive a retirement annuity under this
13    Article;
14        (3) has not received any retirement annuity under this
15    Article;
16        (4) has not made the election under Section 15-185.6;
17    and
18        (5) is not a participant in the self-managed plan under
19    Section 15-158.2.
20    "Implementation date" means the earliest date upon which
21the Board authorizes eligible persons to begin irrevocably
22electing the accelerated pension benefit payment option under
23this Section. The Board shall endeavor to make such
24participation available as soon as possible after June 4, 2018
25(the effective date of Public Act 100-587) this amendatory Act

 

 

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1of the 100th General Assembly and shall establish an
2implementation date by Board resolution.
3    "Pension benefit" means the benefits under this Article, or
4Article 1 as it relates to those benefits, including any
5anticipated annual increases, that an eligible person is
6entitled to upon attainment of the applicable retirement age.
7"Pension benefit" also includes applicable survivors benefits,
8disability benefits, or disability retirement annuity
9benefits.
10    (b) Beginning on the implementation date, the System shall
11offer each eligible person the opportunity to irrevocably elect
12to receive an amount determined by the System to be equal to
1360% of the present value of his or her pension benefits in lieu
14of receiving any pension benefit. The System shall calculate,
15using actuarial tables and other assumptions adopted by the
16Board, the present value of pension benefits for each eligible
17person upon his or her request in writing to the System. The
18System shall not perform more than one calculation per eligible
19member in a State fiscal year. The offer shall specify the
20dollar amount that the eligible person will receive if he or
21she so elects and shall expire when a subsequent offer is made
22to an eligible person. The System shall make a good faith
23effort to contact every eligible person to notify him or her of
24the election.
25    Beginning on the implementation date and until June 30,
262024 2021, an eligible person may irrevocably elect to receive

 

 

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1an accelerated pension benefit payment in the amount that the
2System offers under this subsection in lieu of receiving any
3pension benefit. A person who elects to receive an accelerated
4pension benefit payment under this Section may not elect to
5proceed under the Retirement Systems Reciprocal Act with
6respect to service under this Article.
7    (c) Upon payment of an accelerated pension benefit payment
8under this Section, the person forfeits all accrued rights and
9credits in the System and no other benefit shall be paid under
10this Article based on those forfeited rights and credits,
11including any retirement, survivor, or other benefit; except
12that to the extent that participation, benefits, or premiums
13under the State Employees Group Insurance Act of 1971 are based
14on the amount of service credit, the terminated service credit
15shall be used for that purpose.
16    (d) If a person who has received an accelerated pension
17benefit payment under this Section returns to participation
18under this Article, any benefits under the System earned as a
19result of that return to participation shall be based solely on
20the person's credits and creditable service arising from the
21return to participation. Upon return to participation, the
22person shall be considered a new employee subject to all the
23qualifying conditions for participation and eligibility for
24benefits applicable to new employees.
25    (d-5) The accelerated pension benefit payment may not be
26repaid to the System, and the forfeited rights and credits may

 

 

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1not under any circumstances be reinstated.
2    (e) As a condition of receiving an accelerated pension
3benefit payment, the accelerated pension benefit payment must
4be deposited into a tax qualified retirement plan or account
5identified by the eligible person at the time of the election.
6The accelerated pension benefit payment under this Section may
7be subject to withholding or payment of applicable taxes, but
8to the extent permitted by federal law, a person who receives
9an accelerated pension benefit payment under this Section must
10direct the System to pay all of that payment as a rollover into
11another retirement plan or account qualified under the Internal
12Revenue Code of 1986, as amended.
13    (f) The System shall submit vouchers to the State
14Comptroller for the payment of accelerated pension benefit
15payments under this Section. The State Comptroller shall pay
16the amounts of the vouchers from the State Pension Obligation
17Acceleration Bond Fund to the System, and the System shall
18deposit the amounts into the applicable tax qualified plans or
19accounts.
20    (g) The Board shall adopt any rules, including emergency
21rules, necessary to implement this Section.
22    (h) No provision of this Section shall be interpreted in a
23way that would cause the System to cease to be a qualified plan
24under the Internal Revenue Code of 1986.
25(Source: P.A. 100-587, eff. 6-4-18.)
 

 

 

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1    (40 ILCS 5/15-185.6)
2    Sec. 15-185.6. Accelerated pension benefit payment for a
3reduction in an annual increase to a retirement annuity and an
4annuity benefit payable as a result of death.
5    (a) As used in this Section:
6    "Accelerated pension benefit payment" means a lump sum
7payment equal to 70% of the difference of: (i) the present
8value of the automatic annual increases to a Tier 1 member's
9retirement annuity, including any increases to any annuity
10benefit payable as a result of his or her death, using the
11formula applicable to the Tier 1 member; and (ii) the present
12value of the automatic annual increases to the Tier 1 member's
13retirement annuity, including any increases to any annuity
14benefit payable as a result of his or her death, using the
15formula provided under subsection (b-5).
16    "Eligible person" means a person who:
17        (1) is a Tier 1 member;
18        (2) has submitted an application for a retirement
19    annuity under this Article;
20        (3) meets the age and service requirements for
21    receiving a retirement annuity under this Article;
22        (4) has not received any retirement annuity under this
23    Article;
24        (5) has not made the election under Section 15-185.5;
25    and
26        (6) is not a participant in the self-managed plan under

 

 

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1    Section 15-158.2.
2    "Implementation date" means the earliest date upon which
3the Board authorizes eligible persons to begin irrevocably
4electing the accelerated pension benefit payment option under
5this Section. The Board shall endeavor to make such
6participation available as soon as possible after June 4, 2018
7(the effective date of Public Act 100-587) this amendatory Act
8of the 100th General Assembly and shall establish an
9implementation date by Board resolution.
10    (b) Beginning on the implementation date and until June 30,
112024 2021, the System shall implement an accelerated pension
12benefit payment option for eligible persons. The System shall
13calculate, using actuarial tables and other assumptions
14adopted by the Board, an accelerated pension benefit payment
15amount for an eligible person upon his or her request in
16writing to the System and shall offer that eligible person the
17opportunity to irrevocably elect to have his or her automatic
18annual increases in retirement annuity and any annuity benefit
19payable as a result of his or her death calculated in
20accordance with the formula provided in subsection (b-5) in
21exchange for the accelerated pension benefit payment. The
22System shall not perform more than one calculation under this
23Section per eligible person in a State fiscal year. The
24election under this subsection must be made before any
25retirement annuity is paid to the eligible person, and the
26eligible survivor, spouse, or contingent annuitant, as

 

 

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1applicable, must consent to the election under this subsection.
2    (b-5) Notwithstanding any other provision of law, the
3retirement annuity of a person who made the election under
4subsection (b) shall be increased annually beginning on the
5January 1 occurring either on or after the attainment of age 67
6or the first anniversary of the annuity start date, whichever
7is later, and any annuity benefit payable as a result of his or
8her death shall be increased annually beginning on: (1) the
9January 1 occurring on or after the commencement of the annuity
10if the deceased Tier 1 member died while receiving a retirement
11annuity; or (2) the January 1 occurring after the first
12anniversary of the commencement of the benefit. Each annual
13increase shall be calculated at 1.5% of the originally granted
14retirement annuity or annuity benefit payable as a result of
15the Tier 1 member's death.
16    (c) If an annuitant who has received an accelerated pension
17benefit payment returns to participation under this Article,
18the calculation of any future automatic annual increase in
19retirement annuity under subsection (c) of Section 15-139 shall
20be calculated in accordance with the formula provided in
21subsection (b-5).
22    (c-5) The accelerated pension benefit payment may not be
23repaid to the System.
24    (d) As a condition of receiving an accelerated pension
25benefit payment, the accelerated pension benefit payment must
26be deposited into a tax qualified retirement plan or account

 

 

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1identified by the eligible person at the time of election. The
2accelerated pension benefit payment under this Section may be
3subject to withholding or payment of applicable taxes, but to
4the extent permitted by federal law, a person who receives an
5accelerated pension benefit payment under this Section must
6direct the System to pay all of that payment as a rollover into
7another retirement plan or account qualified under the Internal
8Revenue Code of 1986, as amended.
9    (d-5) The System shall submit vouchers to the State
10Comptroller for the payment of accelerated pension benefit
11payments under this Section. The State Comptroller shall pay
12the amounts of the vouchers from the State Pension Obligation
13Acceleration Bond Fund to the System, and the System shall
14deposit the amounts into the applicable tax qualified plans or
15accounts.
16    (e) The Board shall adopt any rules, including emergency
17rules, necessary to implement this Section.
18    (f) No provision of this Section shall be interpreted in a
19way that would cause the System to cease to be a qualified plan
20under the Internal Revenue Code of 1986.
21(Source: P.A. 100-587, eff. 6-4-18.)
 
22    (40 ILCS 5/15-198)
23    Sec. 15-198. Application and expiration of new benefit
24increases.
25    (a) As used in this Section, "new benefit increase" means

 

 

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1an increase in the amount of any benefit provided under this
2Article, or an expansion of the conditions of eligibility for
3any benefit under this Article, that results from an amendment
4to this Code that takes effect after the effective date of this
5amendatory Act of the 94th General Assembly. "New benefit
6increase", however, does not include any benefit increase
7resulting from the changes made to Article 1 or this Article by
8Public Act 100-23, Public Act 100-587, Public Act 100-769, or
9this amendatory Act of the 101st General Assembly or this
10amendatory Act of the 100th General Assembly.
11    (b) Notwithstanding any other provision of this Code or any
12subsequent amendment to this Code, every new benefit increase
13is subject to this Section and shall be deemed to be granted
14only in conformance with and contingent upon compliance with
15the provisions of this Section.
16    (c) The Public Act enacting a new benefit increase must
17identify and provide for payment to the System of additional
18funding at least sufficient to fund the resulting annual
19increase in cost to the System as it accrues.
20    Every new benefit increase is contingent upon the General
21Assembly providing the additional funding required under this
22subsection. The Commission on Government Forecasting and
23Accountability shall analyze whether adequate additional
24funding has been provided for the new benefit increase and
25shall report its analysis to the Public Pension Division of the
26Department of Insurance. A new benefit increase created by a

 

 

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1Public Act that does not include the additional funding
2required under this subsection is null and void. If the Public
3Pension Division determines that the additional funding
4provided for a new benefit increase under this subsection is or
5has become inadequate, it may so certify to the Governor and
6the State Comptroller and, in the absence of corrective action
7by the General Assembly, the new benefit increase shall expire
8at the end of the fiscal year in which the certification is
9made.
10    (d) Every new benefit increase shall expire 5 years after
11its effective date or on such earlier date as may be specified
12in the language enacting the new benefit increase or provided
13under subsection (c). This does not prevent the General
14Assembly from extending or re-creating a new benefit increase
15by law.
16    (e) Except as otherwise provided in the language creating
17the new benefit increase, a new benefit increase that expires
18under this Section continues to apply to persons who applied
19and qualified for the affected benefit while the new benefit
20increase was in effect and to the affected beneficiaries and
21alternate payees of such persons, but does not apply to any
22other person, including without limitation a person who
23continues in service after the expiration date and did not
24apply and qualify for the affected benefit while the new
25benefit increase was in effect.
26(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;

 

 

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1100-769, eff. 8-10-18; revised 9-26-18.)
 
2    (40 ILCS 5/16-158)   (from Ch. 108 1/2, par. 16-158)
3    Sec. 16-158. Contributions by State and other employing
4units.
5    (a) The State shall make contributions to the System by
6means of appropriations from the Common School Fund and other
7State funds of amounts which, together with other employer
8contributions, employee contributions, investment income, and
9other income, will be sufficient to meet the cost of
10maintaining and administering the System on a 90% funded basis
11in accordance with actuarial recommendations.
12    The Board shall determine the amount of State contributions
13required for each fiscal year on the basis of the actuarial
14tables and other assumptions adopted by the Board and the
15recommendations of the actuary, using the formula in subsection
16(b-3).
17    (a-1) Annually, on or before November 15 until November 15,
182011, the Board shall certify to the Governor the amount of the
19required State contribution for the coming fiscal year. The
20certification under this subsection (a-1) shall include a copy
21of the actuarial recommendations upon which it is based and
22shall specifically identify the System's projected State
23normal cost for that fiscal year.
24    On or before May 1, 2004, the Board shall recalculate and
25recertify to the Governor the amount of the required State

 

 

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1contribution to the System for State fiscal year 2005, taking
2into account the amounts appropriated to and received by the
3System under subsection (d) of Section 7.2 of the General
4Obligation Bond Act.
5    On or before July 1, 2005, the Board shall recalculate and
6recertify to the Governor the amount of the required State
7contribution to the System for State fiscal year 2006, taking
8into account the changes in required State contributions made
9by Public Act 94-4.
10    On or before April 1, 2011, the Board shall recalculate and
11recertify to the Governor the amount of the required State
12contribution to the System for State fiscal year 2011, applying
13the changes made by Public Act 96-889 to the System's assets
14and liabilities as of June 30, 2009 as though Public Act 96-889
15was approved on that date.
16    (a-5) On or before November 1 of each year, beginning
17November 1, 2012, the Board shall submit to the State Actuary,
18the Governor, and the General Assembly a proposed certification
19of the amount of the required State contribution to the System
20for the next fiscal year, along with all of the actuarial
21assumptions, calculations, and data upon which that proposed
22certification is based. On or before January 1 of each year,
23beginning January 1, 2013, the State Actuary shall issue a
24preliminary report concerning the proposed certification and
25identifying, if necessary, recommended changes in actuarial
26assumptions that the Board must consider before finalizing its

 

 

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1certification of the required State contributions. On or before
2January 15, 2013 and each January 15 thereafter, the Board
3shall certify to the Governor and the General Assembly the
4amount of the required State contribution for the next fiscal
5year. The Board's certification must note any deviations from
6the State Actuary's recommended changes, the reason or reasons
7for not following the State Actuary's recommended changes, and
8the fiscal impact of not following the State Actuary's
9recommended changes on the required State contribution.
10    (a-10) By November 1, 2017, the Board shall recalculate and
11recertify to the State Actuary, the Governor, and the General
12Assembly the amount of the State contribution to the System for
13State fiscal year 2018, taking into account the changes in
14required State contributions made by Public Act 100-23. The
15State Actuary shall review the assumptions and valuations
16underlying the Board's revised certification and issue a
17preliminary report concerning the proposed recertification and
18identifying, if necessary, recommended changes in actuarial
19assumptions that the Board must consider before finalizing its
20certification of the required State contributions. The Board's
21final certification must note any deviations from the State
22Actuary's recommended changes, the reason or reasons for not
23following the State Actuary's recommended changes, and the
24fiscal impact of not following the State Actuary's recommended
25changes on the required State contribution.
26    (a-15) On or after June 15, 2019, but no later than June

 

 

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130, 2019, the Board shall recalculate and recertify to the
2Governor and the General Assembly the amount of the State
3contribution to the System for State fiscal year 2019, taking
4into account the changes in required State contributions made
5by Public Act 100-587 this amendatory Act of the 100th General
6Assembly. The recalculation shall be made using assumptions
7adopted by the Board for the original fiscal year 2019
8certification. The monthly voucher for the 12th month of fiscal
9year 2019 shall be paid by the Comptroller after the
10recertification required pursuant to this subsection is
11submitted to the Governor, Comptroller, and General Assembly.
12The recertification submitted to the General Assembly shall be
13filed with the Clerk of the House of Representatives and the
14Secretary of the Senate in electronic form only, in the manner
15that the Clerk and the Secretary shall direct.
16    (b) Through State fiscal year 1995, the State contributions
17shall be paid to the System in accordance with Section 18-7 of
18the School Code.
19    (b-1) Beginning in State fiscal year 1996, on the 15th day
20of each month, or as soon thereafter as may be practicable, the
21Board shall submit vouchers for payment of State contributions
22to the System, in a total monthly amount of one-twelfth of the
23required annual State contribution certified under subsection
24(a-1). From March 5, 2004 (the effective date of Public Act
2593-665) through June 30, 2004, the Board shall not submit
26vouchers for the remainder of fiscal year 2004 in excess of the

 

 

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1fiscal year 2004 certified contribution amount determined
2under this Section after taking into consideration the transfer
3to the System under subsection (a) of Section 6z-61 of the
4State Finance Act. These vouchers shall be paid by the State
5Comptroller and Treasurer by warrants drawn on the funds
6appropriated to the System for that fiscal year.
7    If in any month the amount remaining unexpended from all
8other appropriations to the System for the applicable fiscal
9year (including the appropriations to the System under Section
108.12 of the State Finance Act and Section 1 of the State
11Pension Funds Continuing Appropriation Act) is less than the
12amount lawfully vouchered under this subsection, the
13difference shall be paid from the Common School Fund under the
14continuing appropriation authority provided in Section 1.1 of
15the State Pension Funds Continuing Appropriation Act.
16    (b-2) Allocations from the Common School Fund apportioned
17to school districts not coming under this System shall not be
18diminished or affected by the provisions of this Article.
19    (b-3) For State fiscal years 2012 through 2045, the minimum
20contribution to the System to be made by the State for each
21fiscal year shall be an amount determined by the System to be
22sufficient to bring the total assets of the System up to 90% of
23the total actuarial liabilities of the System by the end of
24State fiscal year 2045. In making these determinations, the
25required State contribution shall be calculated each year as a
26level percentage of payroll over the years remaining to and

 

 

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1including fiscal year 2045 and shall be determined under the
2projected unit credit actuarial cost method.
3    For each of State fiscal years 2018, 2019, and 2020, the
4State shall make an additional contribution to the System equal
5to 2% of the total payroll of each employee who is deemed to
6have elected the benefits under Section 1-161 or who has made
7the election under subsection (c) of Section 1-161.
8    A change in an actuarial or investment assumption that
9increases or decreases the required State contribution and
10first applies in State fiscal year 2018 or thereafter shall be
11implemented in equal annual amounts over a 5-year period
12beginning in the State fiscal year in which the actuarial
13change first applies to the required State contribution.
14    A change in an actuarial or investment assumption that
15increases or decreases the required State contribution and
16first applied to the State contribution in fiscal year 2014,
172015, 2016, or 2017 shall be implemented:
18        (i) as already applied in State fiscal years before
19    2018; and
20        (ii) in the portion of the 5-year period beginning in
21    the State fiscal year in which the actuarial change first
22    applied that occurs in State fiscal year 2018 or
23    thereafter, by calculating the change in equal annual
24    amounts over that 5-year period and then implementing it at
25    the resulting annual rate in each of the remaining fiscal
26    years in that 5-year period.

 

 

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1    For State fiscal years 1996 through 2005, the State
2contribution to the System, as a percentage of the applicable
3employee payroll, shall be increased in equal annual increments
4so that by State fiscal year 2011, the State is contributing at
5the rate required under this Section; except that in the
6following specified State fiscal years, the State contribution
7to the System shall not be less than the following indicated
8percentages of the applicable employee payroll, even if the
9indicated percentage will produce a State contribution in
10excess of the amount otherwise required under this subsection
11and subsection (a), and notwithstanding any contrary
12certification made under subsection (a-1) before May 27, 1998
13(the effective date of Public Act 90-582): 10.02% in FY 1999;
1410.77% in FY 2000; 11.47% in FY 2001; 12.16% in FY 2002; 12.86%
15in FY 2003; and 13.56% in FY 2004.
16    Notwithstanding any other provision of this Article, the
17total required State contribution for State fiscal year 2006 is
18$534,627,700.
19    Notwithstanding any other provision of this Article, the
20total required State contribution for State fiscal year 2007 is
21$738,014,500.
22    For each of State fiscal years 2008 through 2009, the State
23contribution to the System, as a percentage of the applicable
24employee payroll, shall be increased in equal annual increments
25from the required State contribution for State fiscal year
262007, so that by State fiscal year 2011, the State is

 

 

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1contributing at the rate otherwise required under this Section.
2    Notwithstanding any other provision of this Article, the
3total required State contribution for State fiscal year 2010 is
4$2,089,268,000 and shall be made from the proceeds of bonds
5sold in fiscal year 2010 pursuant to Section 7.2 of the General
6Obligation Bond Act, less (i) the pro rata share of bond sale
7expenses determined by the System's share of total bond
8proceeds, (ii) any amounts received from the Common School Fund
9in fiscal year 2010, and (iii) any reduction in bond proceeds
10due to the issuance of discounted bonds, if applicable.
11    Notwithstanding any other provision of this Article, the
12total required State contribution for State fiscal year 2011 is
13the amount recertified by the System on or before April 1, 2011
14pursuant to subsection (a-1) of this Section and shall be made
15from the proceeds of bonds sold in fiscal year 2011 pursuant to
16Section 7.2 of the General Obligation Bond Act, less (i) the
17pro rata share of bond sale expenses determined by the System's
18share of total bond proceeds, (ii) any amounts received from
19the Common School Fund in fiscal year 2011, and (iii) any
20reduction in bond proceeds due to the issuance of discounted
21bonds, if applicable. This amount shall include, in addition to
22the amount certified by the System, an amount necessary to meet
23employer contributions required by the State as an employer
24under paragraph (e) of this Section, which may also be used by
25the System for contributions required by paragraph (a) of
26Section 16-127.

 

 

10100SB1814ham001- 377 -LRB101 09785 JWD 61498 a

1    Beginning in State fiscal year 2046, the minimum State
2contribution for each fiscal year shall be the amount needed to
3maintain the total assets of the System at 90% of the total
4actuarial liabilities of the System.
5    Amounts received by the System pursuant to Section 25 of
6the Budget Stabilization Act or Section 8.12 of the State
7Finance Act in any fiscal year do not reduce and do not
8constitute payment of any portion of the minimum State
9contribution required under this Article in that fiscal year.
10Such amounts shall not reduce, and shall not be included in the
11calculation of, the required State contributions under this
12Article in any future year until the System has reached a
13funding ratio of at least 90%. A reference in this Article to
14the "required State contribution" or any substantially similar
15term does not include or apply to any amounts payable to the
16System under Section 25 of the Budget Stabilization Act.
17    Notwithstanding any other provision of this Section, the
18required State contribution for State fiscal year 2005 and for
19fiscal year 2008 and each fiscal year thereafter, as calculated
20under this Section and certified under subsection (a-1), shall
21not exceed an amount equal to (i) the amount of the required
22State contribution that would have been calculated under this
23Section for that fiscal year if the System had not received any
24payments under subsection (d) of Section 7.2 of the General
25Obligation Bond Act, minus (ii) the portion of the State's
26total debt service payments for that fiscal year on the bonds

 

 

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1issued in fiscal year 2003 for the purposes of that Section
27.2, as determined and certified by the Comptroller, that is
3the same as the System's portion of the total moneys
4distributed under subsection (d) of Section 7.2 of the General
5Obligation Bond Act. In determining this maximum for State
6fiscal years 2008 through 2010, however, the amount referred to
7in item (i) shall be increased, as a percentage of the
8applicable employee payroll, in equal increments calculated
9from the sum of the required State contribution for State
10fiscal year 2007 plus the applicable portion of the State's
11total debt service payments for fiscal year 2007 on the bonds
12issued in fiscal year 2003 for the purposes of Section 7.2 of
13the General Obligation Bond Act, so that, by State fiscal year
142011, the State is contributing at the rate otherwise required
15under this Section.
16    (b-4) Beginning in fiscal year 2018, each employer under
17this Article shall pay to the System a required contribution
18determined as a percentage of projected payroll and sufficient
19to produce an annual amount equal to:
20        (i) for each of fiscal years 2018, 2019, and 2020, the
21    defined benefit normal cost of the defined benefit plan,
22    less the employee contribution, for each employee of that
23    employer who has elected or who is deemed to have elected
24    the benefits under Section 1-161 or who has made the
25    election under subsection (b) of Section 1-161; for fiscal
26    year 2021 and each fiscal year thereafter, the defined

 

 

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1    benefit normal cost of the defined benefit plan, less the
2    employee contribution, plus 2%, for each employee of that
3    employer who has elected or who is deemed to have elected
4    the benefits under Section 1-161 or who has made the
5    election under subsection (b) of Section 1-161; plus
6        (ii) the amount required for that fiscal year to
7    amortize any unfunded actuarial accrued liability
8    associated with the present value of liabilities
9    attributable to the employer's account under Section
10    16-158.3, determined as a level percentage of payroll over
11    a 30-year rolling amortization period.
12    In determining contributions required under item (i) of
13this subsection, the System shall determine an aggregate rate
14for all employers, expressed as a percentage of projected
15payroll.
16    In determining the contributions required under item (ii)
17of this subsection, the amount shall be computed by the System
18on the basis of the actuarial assumptions and tables used in
19the most recent actuarial valuation of the System that is
20available at the time of the computation.
21    The contributions required under this subsection (b-4)
22shall be paid by an employer concurrently with that employer's
23payroll payment period. The State, as the actual employer of an
24employee, shall make the required contributions under this
25subsection.
26    (c) Payment of the required State contributions and of all

 

 

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1pensions, retirement annuities, death benefits, refunds, and
2other benefits granted under or assumed by this System, and all
3expenses in connection with the administration and operation
4thereof, are obligations of the State.
5    If members are paid from special trust or federal funds
6which are administered by the employing unit, whether school
7district or other unit, the employing unit shall pay to the
8System from such funds the full accruing retirement costs based
9upon that service, which, beginning July 1, 2017, shall be at a
10rate, expressed as a percentage of salary, equal to the total
11employer's normal cost, expressed as a percentage of payroll,
12as determined by the System. Employer contributions, based on
13salary paid to members from federal funds, may be forwarded by
14the distributing agency of the State of Illinois to the System
15prior to allocation, in an amount determined in accordance with
16guidelines established by such agency and the System. Any
17contribution for fiscal year 2015 collected as a result of the
18change made by Public Act 98-674 shall be considered a State
19contribution under subsection (b-3) of this Section.
20    (d) Effective July 1, 1986, any employer of a teacher as
21defined in paragraph (8) of Section 16-106 shall pay the
22employer's normal cost of benefits based upon the teacher's
23service, in addition to employee contributions, as determined
24by the System. Such employer contributions shall be forwarded
25monthly in accordance with guidelines established by the
26System.

 

 

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1    However, with respect to benefits granted under Section
216-133.4 or 16-133.5 to a teacher as defined in paragraph (8)
3of Section 16-106, the employer's contribution shall be 12%
4(rather than 20%) of the member's highest annual salary rate
5for each year of creditable service granted, and the employer
6shall also pay the required employee contribution on behalf of
7the teacher. For the purposes of Sections 16-133.4 and
816-133.5, a teacher as defined in paragraph (8) of Section
916-106 who is serving in that capacity while on leave of
10absence from another employer under this Article shall not be
11considered an employee of the employer from which the teacher
12is on leave.
13    (e) Beginning July 1, 1998, every employer of a teacher
14shall pay to the System an employer contribution computed as
15follows:
16        (1) Beginning July 1, 1998 through June 30, 1999, the
17    employer contribution shall be equal to 0.3% of each
18    teacher's salary.
19        (2) Beginning July 1, 1999 and thereafter, the employer
20    contribution shall be equal to 0.58% of each teacher's
21    salary.
22The school district or other employing unit may pay these
23employer contributions out of any source of funding available
24for that purpose and shall forward the contributions to the
25System on the schedule established for the payment of member
26contributions.

 

 

10100SB1814ham001- 382 -LRB101 09785 JWD 61498 a

1    These employer contributions are intended to offset a
2portion of the cost to the System of the increases in
3retirement benefits resulting from Public Act 90-582.
4    Each employer of teachers is entitled to a credit against
5the contributions required under this subsection (e) with
6respect to salaries paid to teachers for the period January 1,
72002 through June 30, 2003, equal to the amount paid by that
8employer under subsection (a-5) of Section 6.6 of the State
9Employees Group Insurance Act of 1971 with respect to salaries
10paid to teachers for that period.
11    The additional 1% employee contribution required under
12Section 16-152 by Public Act 90-582 is the responsibility of
13the teacher and not the teacher's employer, unless the employer
14agrees, through collective bargaining or otherwise, to make the
15contribution on behalf of the teacher.
16    If an employer is required by a contract in effect on May
171, 1998 between the employer and an employee organization to
18pay, on behalf of all its full-time employees covered by this
19Article, all mandatory employee contributions required under
20this Article, then the employer shall be excused from paying
21the employer contribution required under this subsection (e)
22for the balance of the term of that contract. The employer and
23the employee organization shall jointly certify to the System
24the existence of the contractual requirement, in such form as
25the System may prescribe. This exclusion shall cease upon the
26termination, extension, or renewal of the contract at any time

 

 

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1after May 1, 1998.
2    (f) If For school years beginning on or after June 1, 2005
3and before July 1, 2018 and for salary paid to a teacher under
4a contract or collective bargaining agreement entered into,
5amended, or renewed before the effective date ofthis amendatory
6Act of the 100th General Assembly, if the amount of a teacher's
7salary for any school year used to determine final average
8salary exceeds the member's annual full-time salary rate with
9the same employer for the previous school year by more than 6%,
10the teacher's employer shall pay to the System, in addition to
11all other payments required under this Section and in
12accordance with guidelines established by the System, the
13present value of the increase in benefits resulting from the
14portion of the increase in salary that is in excess of 6%. This
15present value shall be computed by the System on the basis of
16the actuarial assumptions and tables used in the most recent
17actuarial valuation of the System that is available at the time
18of the computation. If a teacher's salary for the 2005-2006
19school year is used to determine final average salary under
20this subsection (f), then the changes made to this subsection
21(f) by Public Act 94-1057 shall apply in calculating whether
22the increase in his or her salary is in excess of 6%. For the
23purposes of this Section, change in employment under Section
2410-21.12 of the School Code on or after June 1, 2005 shall
25constitute a change in employer. The System may require the
26employer to provide any pertinent information or

 

 

10100SB1814ham001- 384 -LRB101 09785 JWD 61498 a

1documentation. The changes made to this subsection (f) by
2Public Act 94-1111 apply without regard to whether the teacher
3was in service on or after its effective date.
4    Whenever it determines that a payment is or may be required
5under this subsection, the System shall calculate the amount of
6the payment and bill the employer for that amount. The bill
7shall specify the calculations used to determine the amount
8due. If the employer disputes the amount of the bill, it may,
9within 30 days after receipt of the bill, apply to the System
10in writing for a recalculation. The application must specify in
11detail the grounds of the dispute and, if the employer asserts
12that the calculation is subject to subsection (g) or (h) of
13this Section or that subsection (f-1) of this Section applies,
14must include an affidavit setting forth and attesting to all
15facts within the employer's knowledge that are pertinent to the
16applicability of that subsection. Upon receiving a timely
17application for recalculation, the System shall review the
18application and, if appropriate, recalculate the amount due.
19    The employer contributions required under this subsection
20(f) may be paid in the form of a lump sum within 90 days after
21receipt of the bill. If the employer contributions are not paid
22within 90 days after receipt of the bill, then interest will be
23charged at a rate equal to the System's annual actuarially
24assumed rate of return on investment compounded annually from
25the 91st day after receipt of the bill. Payments must be
26concluded within 3 years after the employer's receipt of the

 

 

10100SB1814ham001- 385 -LRB101 09785 JWD 61498 a

1bill.
2    (f-1) (Blank). For school years beginning on or after July
31, 2018 and for salary paid to a teacher under a contract or
4collective bargaining agreement entered into, amended, or
5renewed on or after the effective date of this amendatory Act
6of the 100th General Assembly, if the amount of a teacher's
7salary for any school year used to determine final average
8salary exceeds the member's annual full-time salary rate with
9the same employer for the previous school year by more than 3%,
10then the teacher's employer shall pay to the System, in
11addition to all other payments required under this Section and
12in accordance with guidelines established by the System, the
13present value of the increase in benefits resulting from the
14portion of the increase in salary that is in excess of 3%. This
15present value shall be computed by the System on the basis of
16the actuarial assumptions and tables used in the most recent
17actuarial valuation of the System that is available at the time
18of the computation. The System may require the employer to
19provide any pertinent information or documentation.
20    Whenever it determines that a payment is or may be required
21under this subsection (f-1), the System shall calculate the
22amount of the payment and bill the employer for that amount.
23The bill shall specify the calculations used to determine the
24amount due. If the employer disputes the amount of the bill, it
25shall, within 30 days after receipt of the bill, apply to the
26System in writing for a recalculation. The application must

 

 

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1specify in detail the grounds of the dispute and, if the
2employer asserts that subsection (f) of this Section applies,
3must include an affidavit setting forth and attesting to all
4facts within the employer's knowledge that are pertinent to the
5applicability of subsection (f). Upon receiving a timely
6application for recalculation, the System shall review the
7application and, if appropriate, recalculate the amount due.
8    The employer contributions required under this subsection
9(f-1) may be paid in the form of a lump sum within 90 days after
10receipt of the bill. If the employer contributions are not paid
11within 90 days after receipt of the bill, then interest shall
12be charged at a rate equal to the System's annual actuarially
13assumed rate of return on investment compounded annually from
14the 91st day after receipt of the bill. Payments must be
15concluded within 3 years after the employer's receipt of the
16bill.
17    (g) This subsection (g) applies only to payments made or
18salary increases given on or after June 1, 2005 but before July
191, 2011. The changes made by Public Act 94-1057 shall not
20require the System to refund any payments received before July
2131, 2006 (the effective date of Public Act 94-1057).
22    When assessing payment for any amount due under subsection
23(f), the System shall exclude salary increases paid to teachers
24under contracts or collective bargaining agreements entered
25into, amended, or renewed before June 1, 2005.
26    When assessing payment for any amount due under subsection

 

 

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1(f), the System shall exclude salary increases paid to a
2teacher at a time when the teacher is 10 or more years from
3retirement eligibility under Section 16-132 or 16-133.2.
4    When assessing payment for any amount due under subsection
5(f), the System shall exclude salary increases resulting from
6overload work, including summer school, when the school
7district has certified to the System, and the System has
8approved the certification, that (i) the overload work is for
9the sole purpose of classroom instruction in excess of the
10standard number of classes for a full-time teacher in a school
11district during a school year and (ii) the salary increases are
12equal to or less than the rate of pay for classroom instruction
13computed on the teacher's current salary and work schedule.
14    When assessing payment for any amount due under subsection
15(f), the System shall exclude a salary increase resulting from
16a promotion (i) for which the employee is required to hold a
17certificate or supervisory endorsement issued by the State
18Teacher Certification Board that is a different certification
19or supervisory endorsement than is required for the teacher's
20previous position and (ii) to a position that has existed and
21been filled by a member for no less than one complete academic
22year and the salary increase from the promotion is an increase
23that results in an amount no greater than the lesser of the
24average salary paid for other similar positions in the district
25requiring the same certification or the amount stipulated in
26the collective bargaining agreement for a similar position

 

 

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1requiring the same certification.
2    When assessing payment for any amount due under subsection
3(f), the System shall exclude any payment to the teacher from
4the State of Illinois or the State Board of Education over
5which the employer does not have discretion, notwithstanding
6that the payment is included in the computation of final
7average salary.
8    (h) When assessing payment for any amount due under
9subsection (f), the System shall exclude any salary increase
10described in subsection (g) of this Section given on or after
11July 1, 2011 but before July 1, 2014 under a contract or
12collective bargaining agreement entered into, amended, or
13renewed on or after June 1, 2005 but before July 1, 2011.
14Notwithstanding any other provision of this Section, any
15payments made or salary increases given after June 30, 2014
16shall be used in assessing payment for any amount due under
17subsection (f) of this Section.
18    (i) The System shall prepare a report and file copies of
19the report with the Governor and the General Assembly by
20January 1, 2007 that contains all of the following information:
21        (1) The number of recalculations required by the
22    changes made to this Section by Public Act 94-1057 for each
23    employer.
24        (2) The dollar amount by which each employer's
25    contribution to the System was changed due to
26    recalculations required by Public Act 94-1057.

 

 

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1        (3) The total amount the System received from each
2    employer as a result of the changes made to this Section by
3    Public Act 94-4.
4        (4) The increase in the required State contribution
5    resulting from the changes made to this Section by Public
6    Act 94-1057.
7    (i-5) For school years beginning on or after July 1, 2017,
8if the amount of a participant's salary for any school year
9exceeds the amount of the salary set for the Governor, the
10participant's employer shall pay to the System, in addition to
11all other payments required under this Section and in
12accordance with guidelines established by the System, an amount
13determined by the System to be equal to the employer normal
14cost, as established by the System and expressed as a total
15percentage of payroll, multiplied by the amount of salary in
16excess of the amount of the salary set for the Governor. This
17amount shall be computed by the System on the basis of the
18actuarial assumptions and tables used in the most recent
19actuarial valuation of the System that is available at the time
20of the computation. The System may require the employer to
21provide any pertinent information or documentation.
22    Whenever it determines that a payment is or may be required
23under this subsection, the System shall calculate the amount of
24the payment and bill the employer for that amount. The bill
25shall specify the calculations used to determine the amount
26due. If the employer disputes the amount of the bill, it may,

 

 

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1within 30 days after receipt of the bill, apply to the System
2in writing for a recalculation. The application must specify in
3detail the grounds of the dispute. Upon receiving a timely
4application for recalculation, the System shall review the
5application and, if appropriate, recalculate the amount due.
6    The employer contributions required under this subsection
7may be paid in the form of a lump sum within 90 days after
8receipt of the bill. If the employer contributions are not paid
9within 90 days after receipt of the bill, then interest will be
10charged at a rate equal to the System's annual actuarially
11assumed rate of return on investment compounded annually from
12the 91st day after receipt of the bill. Payments must be
13concluded within 3 years after the employer's receipt of the
14bill.
15    (j) For purposes of determining the required State
16contribution to the System, the value of the System's assets
17shall be equal to the actuarial value of the System's assets,
18which shall be calculated as follows:
19    As of June 30, 2008, the actuarial value of the System's
20assets shall be equal to the market value of the assets as of
21that date. In determining the actuarial value of the System's
22assets for fiscal years after June 30, 2008, any actuarial
23gains or losses from investment return incurred in a fiscal
24year shall be recognized in equal annual amounts over the
255-year period following that fiscal year.
26    (k) For purposes of determining the required State

 

 

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1contribution to the system for a particular year, the actuarial
2value of assets shall be assumed to earn a rate of return equal
3to the system's actuarially assumed rate of return.
4(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17;
5100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff.
68-14-18; revised 10-4-18.)
 
7    (40 ILCS 5/16-190.5)
8    Sec. 16-190.5. Accelerated pension benefit payment in lieu
9of any pension benefit.
10    (a) As used in this Section:
11    "Eligible person" means a person who:
12        (1) has terminated service;
13        (2) has accrued sufficient service credit to be
14    eligible to receive a retirement annuity under this
15    Article;
16        (3) has not received any retirement annuity under this
17    Article; and
18        (4) has not made the election under Section 16-190.6.
19    "Pension benefit" means the benefits under this Article, or
20Article 1 as it relates to those benefits, including any
21anticipated annual increases, that an eligible person is
22entitled to upon attainment of the applicable retirement age.
23"Pension benefit" also includes applicable survivor's or
24disability benefits.
25    (b) As soon as practical after June 4, 2018 the effective

 

 

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1date of Public Act 100-587) this amendatory Act of the 100the
2General Assembly, the System shall calculate, using actuarial
3tables and other assumptions adopted by the Board, the present
4value of pension benefits for each eligible person who requests
5that information and shall offer each eligible person the
6opportunity to irrevocably elect to receive an amount
7determined by the System to be equal to 60% of the present
8value of his or her pension benefits in lieu of receiving any
9pension benefit. The offer shall specify the dollar amount that
10the eligible person will receive if he or she so elects and
11shall expire when a subsequent offer is made to an eligible
12person. The System shall make a good faith effort to contact
13every eligible person to notify him or her of the election.
14    Until June 30, 2024 2021, an eligible person may
15irrevocably elect to receive an accelerated pension benefit
16payment in the amount that the System offers under this
17subsection in lieu of receiving any pension benefit. A person
18who elects to receive an accelerated pension benefit payment
19under this Section may not elect to proceed under the
20Retirement Systems Reciprocal Act with respect to service under
21this Article.
22    (c) A person's creditable service under this Article shall
23be terminated upon the person's receipt of an accelerated
24pension benefit payment under this Section, and no other
25benefit shall be paid under this Article based on the
26terminated creditable service, including any retirement,

 

 

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1survivor, or other benefit; except that to the extent that
2participation, benefits, or premiums under the State Employees
3Group Insurance Act of 1971 are based on the amount of service
4credit, the terminated service credit shall be used for that
5purpose.
6    (d) If a person who has received an accelerated pension
7benefit payment under this Section returns to active service
8under this Article, then:
9        (1) Any benefits under the System earned as a result of
10    that return to active service shall be based solely on the
11    person's creditable service arising from the return to
12    active service.
13        (2) The accelerated pension benefit payment may not be
14    repaid to the System, and the terminated creditable service
15    may not under any circumstances be reinstated.
16    (e) As a condition of receiving an accelerated pension
17benefit payment, the accelerated pension benefit payment must
18be transferred into a tax qualified retirement plan or account.
19The accelerated pension benefit payment under this Section may
20be subject to withholding or payment of applicable taxes, but
21to the extent permitted by federal law, a person who receives
22an accelerated pension benefit payment under this Section must
23direct the System to pay all of that payment as a rollover into
24another retirement plan or account qualified under the Internal
25Revenue Code of 1986, as amended.
26    (f) Upon receipt of a member's irrevocable election to

 

 

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1receive an accelerated pension benefit payment under this
2Section, the System shall submit a voucher to the Comptroller
3for payment of the member's accelerated pension benefit
4payment. The Comptroller shall transfer the amount of the
5voucher from the State Pension Obligation Acceleration Bond
6Fund to the System, and the System shall transfer the amount
7into the member's eligible retirement plan or qualified
8account.
9    (g) The Board shall adopt any rules, including emergency
10rules, necessary to implement this Section.
11    (h) No provision of this amendatory Act of the 100th
12General Assembly shall be interpreted in a way that would cause
13the applicable System to cease to be a qualified plan under the
14Internal Revenue Code of 1986.
15(Source: P.A. 100-587, eff. 6-4-18.)
 
16    (40 ILCS 5/16-190.6)
17    Sec. 16-190.6. Accelerated pension benefit payment for a
18reduction in annual retirement annuity and survivor's annuity
19increases.
20    (a) As used in this Section:
21    "Accelerated pension benefit payment" means a lump sum
22payment equal to 70% of the difference of the present value of
23the automatic annual increases to a Tier 1 member's retirement
24annuity and survivor's annuity using the formula applicable to
25the Tier 1 member and the present value of the automatic annual

 

 

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1increases to the Tier 1 member's retirement annuity using the
2formula provided under subsection (b-5) and the survivor's
3annuity using the formula provided under subsection (b-6).
4    "Eligible person" means a person who:
5        (1) is a Tier 1 member;
6        (2) has submitted an application for a retirement
7    annuity under this Article;
8        (3) meets the age and service requirements for
9    receiving a retirement annuity under this Article;
10        (4) has not received any retirement annuity under this
11    Article; and
12        (5) has not made the election under Section 16-190.5.
13    (b) As soon as practical after June 4, 2018 the effective
14date of Public Act 100-587) this amendatory Act of the 100th
15General Assembly and until June 30, 2024 2021, the System shall
16implement an accelerated pension benefit payment option for
17eligible persons. Upon the request of an eligible person, the
18System shall calculate, using actuarial tables and other
19assumptions adopted by the Board, an accelerated pension
20benefit payment amount and shall offer that eligible person the
21opportunity to irrevocably elect to have his or her automatic
22annual increases in retirement annuity calculated in
23accordance with the formula provided under subsection (b-5) and
24any increases in survivor's annuity payable to his or her
25survivor's annuity beneficiary calculated in accordance with
26the formula provided under subsection (b-6) in exchange for the

 

 

10100SB1814ham001- 396 -LRB101 09785 JWD 61498 a

1accelerated pension benefit payment. The election under this
2subsection must be made before the eligible person receives the
3first payment of a retirement annuity otherwise payable under
4this Article.
5    (b-5) Notwithstanding any other provision of law, the
6retirement annuity of a person who made the election under
7subsection (b) shall be subject to annual increases on the
8January 1 occurring either on or after the attainment of age 67
9or the first anniversary of the annuity start date, whichever
10is later. Each annual increase shall be calculated at 1.5% of
11the originally granted retirement annuity.
12    (b-6) Notwithstanding any other provision of law, a
13survivor's annuity payable to a survivor's annuity beneficiary
14of a person who made the election under subsection (b) shall be
15subject to annual increases on the January 1 occurring on or
16after the first anniversary of the commencement of the annuity.
17Each annual increase shall be calculated at 1.5% of the
18originally granted survivor's annuity.
19    (c) If a person who has received an accelerated pension
20benefit payment returns to active service under this Article,
21then:
22        (1) the calculation of any future automatic annual
23    increase in retirement annuity shall be calculated in
24    accordance with the formula provided in subsection (b-5);
25    and
26        (2) the accelerated pension benefit payment may not be

 

 

10100SB1814ham001- 397 -LRB101 09785 JWD 61498 a

1    repaid to the System.
2    (d) As a condition of receiving an accelerated pension
3benefit payment, the accelerated pension benefit payment must
4be transferred into a tax qualified retirement plan or account.
5The accelerated pension benefit payment under this Section may
6be subject to withholding or payment of applicable taxes, but
7to the extent permitted by federal law, a person who receives
8an accelerated pension benefit payment under this Section must
9direct the System to pay all of that payment as a rollover into
10another retirement plan or account qualified under the Internal
11Revenue Code of 1986, as amended.
12    (d-5) Upon receipt of a member's irrevocable election to
13receive an accelerated pension benefit payment under this
14Section, the System shall submit a voucher to the Comptroller
15for payment of the member's accelerated pension benefit
16payment. The Comptroller shall transfer the amount of the
17voucher from the State Pension Obligation Acceleration Bond
18Fund to the System, and the System shall transfer the amount
19into the member's eligible retirement plan or qualified
20account.
21    (e) The Board shall adopt any rules, including emergency
22rules, necessary to implement this Section.
23    (f) No provision of this Section shall be interpreted in a
24way that would cause the applicable System to cease to be a
25qualified plan under the Internal Revenue Code of 1986.
26(Source: P.A. 100-587, eff. 6-4-18.)
 

 

 

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1    (40 ILCS 5/16-203)
2    Sec. 16-203. Application and expiration of new benefit
3increases.
4    (a) As used in this Section, "new benefit increase" means
5an increase in the amount of any benefit provided under this
6Article, or an expansion of the conditions of eligibility for
7any benefit under this Article, that results from an amendment
8to this Code that takes effect after June 1, 2005 (the
9effective date of Public Act 94-4). "New benefit increase",
10however, does not include any benefit increase resulting from
11the changes made to Article 1 or this Article by Public Act
1295-910, Public Act 100-23, Public Act 100-587, Public Act
13100-743, Public Act 100-769, or this amendatory Act of the
14101st General Assembly or by this amendatory Act of the 100th
15General Assembly.
16    (b) Notwithstanding any other provision of this Code or any
17subsequent amendment to this Code, every new benefit increase
18is subject to this Section and shall be deemed to be granted
19only in conformance with and contingent upon compliance with
20the provisions of this Section.
21    (c) The Public Act enacting a new benefit increase must
22identify and provide for payment to the System of additional
23funding at least sufficient to fund the resulting annual
24increase in cost to the System as it accrues.
25    Every new benefit increase is contingent upon the General

 

 

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1Assembly providing the additional funding required under this
2subsection. The Commission on Government Forecasting and
3Accountability shall analyze whether adequate additional
4funding has been provided for the new benefit increase and
5shall report its analysis to the Public Pension Division of the
6Department of Insurance. A new benefit increase created by a
7Public Act that does not include the additional funding
8required under this subsection is null and void. If the Public
9Pension Division determines that the additional funding
10provided for a new benefit increase under this subsection is or
11has become inadequate, it may so certify to the Governor and
12the State Comptroller and, in the absence of corrective action
13by the General Assembly, the new benefit increase shall expire
14at the end of the fiscal year in which the certification is
15made.
16    (d) Every new benefit increase shall expire 5 years after
17its effective date or on such earlier date as may be specified
18in the language enacting the new benefit increase or provided
19under subsection (c). This does not prevent the General
20Assembly from extending or re-creating a new benefit increase
21by law.
22    (e) Except as otherwise provided in the language creating
23the new benefit increase, a new benefit increase that expires
24under this Section continues to apply to persons who applied
25and qualified for the affected benefit while the new benefit
26increase was in effect and to the affected beneficiaries and

 

 

10100SB1814ham001- 400 -LRB101 09785 JWD 61498 a

1alternate payees of such persons, but does not apply to any
2other person, including without limitation a person who
3continues in service after the expiration date and did not
4apply and qualify for the affected benefit while the new
5benefit increase was in effect.
6(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
7100-743, eff. 8-10-18; 100-769, eff. 8-10-18; revised
810-15-18.)
 
9    Section 10-15. The State Pension Funds Continuing
10Appropriation Act is amended by changing Section 1.2 as
11follows:
 
12    (40 ILCS 15/1.2)
13    Sec. 1.2. Appropriations for the State Employees'
14Retirement System.
15    (a) From each fund from which an amount is appropriated for
16personal services to a department or other employer under
17Article 14 of the Illinois Pension Code, there is hereby
18appropriated to that department or other employer, on a
19continuing annual basis for each State fiscal year, an
20additional amount equal to the amount, if any, by which (1) an
21amount equal to the percentage of the personal services line
22item for that department or employer from that fund for that
23fiscal year that the Board of Trustees of the State Employees'
24Retirement System of Illinois has certified under Section

 

 

10100SB1814ham001- 401 -LRB101 09785 JWD 61498 a

114-135.08 of the Illinois Pension Code to be necessary to meet
2the State's obligation under Section 14-131 of the Illinois
3Pension Code for that fiscal year, exceeds (2) the amounts
4otherwise appropriated to that department or employer from that
5fund for State contributions to the State Employees' Retirement
6System for that fiscal year. From the effective date of this
7amendatory Act of the 93rd General Assembly through the final
8payment from a department or employer's personal services line
9item for fiscal year 2004, payments to the State Employees'
10Retirement System that otherwise would have been made under
11this subsection (a) shall be governed by the provisions in
12subsection (a-1).
13    (a-1) (Blank). If a Fiscal Year 2004 Shortfall is certified
14under subsection (f) of Section 14-131 of the Illinois Pension
15Code, there is hereby appropriated to the State Employees'
16Retirement System of Illinois on a continuing basis from the
17General Revenue Fund an additional aggregate amount equal to
18the Fiscal Year 2004 Shortfall.
19    (a-2) (Blank). If a Fiscal Year 2010 Shortfall is certified
20under subsection (i) of Section 14-131 of the Illinois Pension
21Code, there is hereby appropriated to the State Employees'
22Retirement System of Illinois on a continuing basis from the
23General Revenue Fund an additional aggregate amount equal to
24the Fiscal Year 2010 Shortfall.
25    (a-3) (Blank). If a Fiscal Year 2016 Shortfall is certified
26under subsection (k) of Section 14-131 of the Illinois Pension

 

 

10100SB1814ham001- 402 -LRB101 09785 JWD 61498 a

1Code, there is hereby appropriated to the State Employees'
2Retirement System of Illinois on a continuing basis from the
3General Revenue Fund an additional aggregate amount equal to
4the Fiscal Year 2016 Shortfall.
5    (a-4) If a Prior Fiscal Year Shortfall is certified under
6subsection (k) of Section 14-131 of the Illinois Pension Code,
7there is hereby appropriated to the State Employees' Retirement
8System of Illinois on a continuing basis from the General
9Revenue Fund an additional aggregate amount equal to the Prior
10Fiscal Year 2018 Shortfall.
11    (b) The continuing appropriations provided for by this
12Section shall first be available in State fiscal year 1996.
13    (c) Beginning in Fiscal Year 2005, any continuing
14appropriation under this Section arising out of an
15appropriation for personal services from the Road Fund to the
16Department of State Police or the Secretary of State shall be
17payable from the General Revenue Fund rather than the Road
18Fund.
19    (d) (Blank). For State fiscal year 2010 only, a continuing
20appropriation is provided to the State Employees' Retirement
21System equal to the amount certified by the System on or before
22December 31, 2008, less the gross proceeds of the bonds sold in
23fiscal year 2010 under the authorization contained in
24subsection (a) of Section 7.2 of the General Obligation Bond
25Act.
26    (e) (Blank). For State fiscal year 2011 only, the

 

 

10100SB1814ham001- 403 -LRB101 09785 JWD 61498 a

1continuing appropriation under this Section provided to the
2State Employees' Retirement System is limited to an amount
3equal to the amount certified by the System on or before
4December 31, 2009, less any amounts received pursuant to
5subsection (a-3) of Section 14.1 of the State Finance Act.
6    (f) (Blank). For State fiscal year 2011 only, a continuing
7appropriation is provided to the State Employees' Retirement
8System equal to the amount certified by the System on or before
9April 1, 2011, less the gross proceeds of the bonds sold in
10fiscal year 2011 under the authorization contained in
11subsection (a) of Section 7.2 of the General Obligation Bond
12Act.
13(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
14100-587, eff. 6-4-18.)
 
15    Section 10-20. The Drug Asset Forfeiture Procedure Act is
16amended by changing Section 13.2 as follows:
 
17    (725 ILCS 150/13.2)  (was 725 ILCS 150/17)
18    Sec. 13.2. Distribution of proceeds; selling or retaining
19seized property prohibited.
20    (a) Except as otherwise provided in this Section, the court
21shall order that property forfeited under this Act be delivered
22to the Department of State Police within 60 days.
23    (b) All moneys and the sale proceeds of all other property
24forfeited and seized under this Act shall be distributed as

 

 

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1follows:
2        (1)(i) 65% shall be distributed to the metropolitan
3    enforcement group, local, municipal, county, or State law
4    enforcement agency or agencies that conducted or
5    participated in the investigation resulting in the
6    forfeiture. The distribution shall bear a reasonable
7    relationship to the degree of direct participation of the
8    law enforcement agency in the effort resulting in the
9    forfeiture, taking into account the total value of the
10    property forfeited and the total law enforcement effort
11    with respect to the violation of the law upon which the
12    forfeiture is based. Amounts distributed to the agency or
13    agencies shall be used for the enforcement of laws
14    governing cannabis and controlled substances; for public
15    education in the community or schools in the prevention or
16    detection of the abuse of drugs or alcohol; or for security
17    cameras used for the prevention or detection of violence,
18    except that amounts distributed to the Secretary of State
19    shall be deposited into the Secretary of State Evidence
20    Fund to be used as provided in Section 2-115 of the
21    Illinois Vehicle Code.
22        (ii) Any local, municipal, or county law enforcement
23    agency entitled to receive a monetary distribution of
24    forfeiture proceeds may share those forfeiture proceeds
25    pursuant to the terms of an intergovernmental agreement
26    with a municipality that has a population in excess of

 

 

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1    20,000 if:
2            (A) the receiving agency has entered into an
3        intergovernmental agreement with the municipality to
4        provide police services;
5            (B) the intergovernmental agreement for police
6        services provides for consideration in an amount of not
7        less than $1,000,000 per year;
8            (C) the seizure took place within the geographical
9        limits of the municipality; and
10            (D) the funds are used only for the enforcement of
11        laws governing cannabis and controlled substances; for
12        public education in the community or schools in the
13        prevention or detection of the abuse of drugs or
14        alcohol; or for security cameras used for the
15        prevention or detection of violence or the
16        establishment of a municipal police force, including
17        the training of officers, construction of a police
18        station, or the purchase of law enforcement equipment
19        or vehicles.
20        (2)(i) 12.5% shall be distributed to the Office of the
21    State's Attorney of the county in which the prosecution
22    resulting in the forfeiture was instituted, deposited in a
23    special fund in the county treasury and appropriated to the
24    State's Attorney for use in the enforcement of laws
25    governing cannabis and controlled substances; for public
26    education in the community or schools in the prevention or

 

 

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1    detection of the abuse of drugs or alcohol; or, at the
2    discretion of the State's Attorney, in addition to other
3    authorized purposes, to make grants to local substance
4    abuse treatment facilities and half-way houses. In
5    counties over 3,000,000 population, 25% shall be
6    distributed to the Office of the State's Attorney for use
7    in the enforcement of laws governing cannabis and
8    controlled substances; for public education in the
9    community or schools in the prevention or detection of the
10    abuse of drugs or alcohol; or at the discretion of the
11    State's Attorney, in addition to other authorized
12    purposes, to make grants to local substance abuse treatment
13    facilities and half-way houses. If the prosecution is
14    undertaken solely by the Attorney General, the portion
15    provided shall be distributed to the Attorney General for
16    use in the enforcement of laws governing cannabis and
17    controlled substances or for public education in the
18    community or schools in the prevention or detection of the
19    abuse of drugs or alcohol.
20        (ii) 12.5% shall be distributed to the Office of the
21    State's Attorneys Appellate Prosecutor and deposited in
22    the Narcotics Profit Forfeiture Fund of that office to be
23    used for additional expenses incurred in the
24    investigation, prosecution and appeal of cases arising
25    under laws governing cannabis and controlled substances,
26    together with administrative expenses, and for legal

 

 

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1    education or for public education in the community or
2    schools in the prevention or detection of the abuse of
3    drugs or alcohol. The Office of the State's Attorneys
4    Appellate Prosecutor shall not receive distribution from
5    cases brought in counties with over 3,000,000 population.
6        (3) 10% shall be retained by the Department of State
7    Police for expenses related to the administration and sale
8    of seized and forfeited property.
9(Source: P.A. 100-512, eff. 7-1-18; 100-699, eff. 8-3-18.)
 
10    Section 10-25. The State's Attorneys Appellate
11Prosecutor's Act is amended by changing Section 9.01 as
12follows:
 
13    (725 ILCS 210/9.01)  (from Ch. 14, par. 209.01)
14    Sec. 9.01. For State fiscal years beginning on or after
15July 1, 2017, the The General Assembly shall appropriate money
16for the expenses of the Office, other than the expenses of the
17Office incident to the programs and publications authorized by
18Section 4.10 of this Act, from such Funds and in such amounts
19as it may determine. one-third from the State's Attorneys
20Appellate Prosecutor's County Fund and two-thirds from the
21General Revenue Fund, except for employees in the collective
22bargaining unit, for which all personal services expenses shall
23be paid from the General Revenue Fund.
24(Source: P.A. 86-332.)
 

 

 

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1    Section 10-30. The Unified Code of Corrections is amended
2by adding Section 5-9-1.22 as follows:
 
3    (730 ILCS 5/5-9-1.22 new)
4    Sec. 5-9-1.22. Fee; Roadside Memorial Fund. A person who is
5convicted or receives a disposition of court supervision for a
6violation of Section 11-501 of the Illinois Vehicle Code shall,
7in addition to any other disposition, penalty, or fine imposed,
8pay a fee of $50 which shall be collected by the clerk of the
9court and then remitted to the State Treasurer for deposit into
10the Roadside Memorial Fund, a special fund that is created in
11the State treasury. However, the court may waive the fee if
12full restitution is complied with. Subject to appropriation,
13all moneys in the Roadside Memorial Fund shall be used by the
14Department of Transportation to pay fees imposed under
15subsection (f) of Section 20 of the Roadside Memorial Act.
16    This Section is substantially the same as Section 5-9-1.8
17of the Unified Code of Corrections, which Section was repealed
18by Public Act 100-987, and shall be construed as a continuation
19of the fee established by that prior law, and not as a new or
20different fee.
 
21    Section 10-35. The Revised Uniform Unclaimed Property Act
22is amended by changing Section 15-801 as follows:
 

 

 

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1    (765 ILCS 1026/15-801)
2    Sec. 15-801. Deposit of funds by administrator.
3    (a) Except as otherwise provided in this Section, the
4administrator shall deposit in the Unclaimed Property Trust
5Fund all funds received under this Act, including proceeds from
6the sale of property under Article 7. The administrator may
7deposit any amount in the Unclaimed Property Trust Fund into
8the State Pensions Fund during the fiscal year at his or her
9discretion; however, he or she shall, on April 15 and October
1015 of each year, deposit any amount in the Unclaimed Property
11Trust Fund exceeding $2,500,000 into the State Pensions Fund.
12If on either April 15 or October 15, the administrator
13determines that a balance of $2,500,000 is insufficient for the
14prompt payment of unclaimed property claims authorized under
15this Act, the administrator may retain more than $2,500,000 in
16the Unclaimed Property Trust Fund in order to ensure the prompt
17payment of claims. Beginning in State fiscal year 2021 2020,
18all amounts that are deposited into the State Pensions Fund
19from the Unclaimed Property Trust Fund shall be apportioned to
20the designated retirement systems as provided in subsection
21(c-6) of Section 8.12 of the State Finance Act to reduce their
22actuarial reserve deficiencies.
23    (b) The administrator shall make prompt payment of claims
24he or she duly allows as provided for in this Act from the
25Unclaimed Property Trust Fund. This shall constitute an
26irrevocable and continuing appropriation of all amounts in the

 

 

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1Unclaimed Property Trust Fund necessary to make prompt payment
2of claims duly allowed by the administrator pursuant to this
3Act.
4(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18.)
 
5
ARTICLE 15. AVIATION

 
6    Section 15-5. The State Finance Act is amended by changing
7Section 6z-34 and by adding Sections 5.891, 5.893, 5.894,
85.895, 6z-20.1, 6z-20.2, 6z-20.3, and 50 as follows:
 
9    (30 ILCS 105/5.891 new)
10    Sec. 5.891. The State Aviation Program Fund.
 
11    (30 ILCS 105/5.893 new)
12    Sec. 5.893. The Local Government Aviation Trust Fund.
 
13    (30 ILCS 105/5.894 new)
14    Sec. 5.894. The Aviation Fuel Sales Tax Refund Fund.
 
15    (30 ILCS 105/5.895 new)
16    Sec. 5.895. The Sound-Reducing Windows and Doors
17Replacement Fund.
 
18    (30 ILCS 105/6z-20.1 new)
19    Sec. 6z-20.1. The State Aviation Program Fund and the

 

 

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1Sound-Reducing Windows and Doors Replacement Fund.
2    (a) The State Aviation Program Fund is created in the State
3Treasury. Moneys in the Fund shall be used by the Department of
4Transportation for the purposes of administering a State
5Aviation Program. Subject to appropriation, the moneys shall be
6used for the purpose of distributing grants to units of local
7government to be used for airport-related purposes. Grants to
8units of local government from the Fund shall be distributed
9proportionately based on equal part enplanements, total cargo,
10and airport operations. With regard to enplanements that occur
11within a municipality with a population of over 500,000, grants
12shall be distributed only to the municipality.
13    (b) For grants to a unit of government other than a
14municipality with a population of more than 500,000,
15"airport-related purposes" means the capital or operating
16costs of: (1) an airport; (2) a local airport system; or (3)
17any other local facility that is owned or operated by the
18person or entity that owns or operates the airport that is
19directly and substantially related to the air transportation of
20passengers or property as provided in 49 U.S.C. 47133,
21including (i) the replacement of sound-reducing windows and
22doors installed under the Residential Sound Insulation Program
23and (ii) in-home air quality monitoring testing in residences
24in which windows or doors were installed under the Residential
25Sound Insulation Program.
26    (c) For grants to a municipality with a population of more

 

 

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1than 500,000, "airport-related purposes" means the capital
2costs of: (1) an airport; (2) a local airport system; or (3)
3any other local facility that (i) is owned or operated by a
4person or entity that owns or operates an airport and (ii) is
5directly and substantially related to the air transportation of
6passengers or property, as provided in 40 U.S.C. 47133. For
7grants to a municipality with a population of more than
8500,000, "airport-related purposes" also means costs
9associated with the replacement of sound-reducing windows and
10doors installed under the Residential Sound Insulation
11Program.
12    (d) In each State fiscal year, the first $7,500,000
13attributable to a municipality with a population of more than
14500,000, as provided in subsection (a) of this Section, shall
15be transferred to the Sound-Reducing Windows and Doors
16Replacement Fund, a special fund created in the State Treasury.
17Subject to appropriation, the moneys in the Fund shall be used
18for costs associated with the replacement of sound-reducing
19windows and doors installed under the Residential Sound
20Insulation Program. Any amounts attributable to a municipality
21with a population of more than 500,000 in excess of $7,500,000
22in each State fiscal year shall be distributed among the
23airports in that municipality based on the same formula as
24prescribed in subsection (a) to be used for airport-related
25purposes.
 

 

 

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1    (30 ILCS 105/6z-20.2 new)
2    Sec. 6z-20.2. The Local Government Aviation Trust Fund.
3    (a) The Local Government Aviation Trust Fund is created as
4a trust fund in the State Treasury. Moneys in the Trust Fund
5shall be used by units of local government for airport-related
6purposes.
7    (b) As used in this Section, "airport-related purposes"
8means the capital or operating costs of: (1) an airport; (2) a
9local airport system; or (3) any other local facility that is
10owned or operated by the person or entity that owns or operates
11the airport that is directly and substantially related to the
12air transportation of passengers or property as provided in 49
13U.S.C. 47133, including (i) the replacement of sound-reducing
14windows and doors installed under the Residential Sound
15Insulation Program and (ii) in-home air quality testing in
16residences in which windows or doors were installed under the
17Residential Sound Insulation Program.
18    (c) Moneys in the Trust Fund are not subject to
19appropriation and shall be used solely as provided in this
20Section. All deposits into the Trust Fund shall be held in the
21Trust Fund by the State Treasurer, ex officio, as trustee
22separate and apart from all public moneys or funds of this
23State.
24    (d) On or before the 25th day of each calendar month, the
25Department shall prepare and certify to the Comptroller the
26disbursement of stated sums of money to named units of local

 

 

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1government, the units of local government to be those from
2which retailers or servicemen have paid tax or penalties to the
3Department during the second preceding calendar month on sales
4of aviation fuel. The amount to be paid to each unit of local
5government shall be the amount (not including credit memoranda)
6collected during the second preceding calendar month by the
7Department and paid into the Local Government Aviation Trust
8Fund, plus an amount the Department determines is necessary to
9offset any amounts which were erroneously paid to a different
10taxing body, and not including an amount equal to the amount of
11refunds made during the second preceding calendar month by the
12Department, and not including any amount which the Department
13determines is necessary to offset any amounts which are payable
14to a different taxing body but were erroneously paid to the
15unit of local government. Within 10 days after receipt by the
16Comptroller of the certification for disbursement to the units
17of local government, provided for in this Section to be given
18to the Comptroller by the Department, the Comptroller shall
19cause the orders to be drawn for the respective amounts in
20accordance with the directions contained in the certification.
21    When certifying the amount of the monthly disbursement to a
22unit of local government under this Section, the Department
23shall increase or decrease that amount by an amount necessary
24to offset any misallocation of previous disbursements. The
25offset amount shall be the amount erroneously disbursed within
26the 6 months preceding the time a misallocation is discovered.
 

 

 

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1    (30 ILCS 105/6z-20.3 new)
2    Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund.
3    (a) The Aviation Fuel Sales Tax Refund Fund is hereby
4created as a special fund in the State Treasury. Moneys in the
5Aviation Fuel Sales Tax Refund Fund shall be used by the
6Department of Revenue to pay refunds of Use Tax, Service Use
7Tax, Service Occupation Tax, and Retailers' Occupation Tax paid
8on aviation fuel in the manner provided in Section 19 of the
9Use Tax Act, Section 17 of the Service Use Tax Act, Section 17
10of the Service Occupation Tax Act, and Section 6 of the
11Retailers' Occupation Tax Act.
12    (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall
13be expended exclusively for the purpose of paying refunds
14pursuant to this Section.
15    (c) The Director of Revenue shall order payment of refunds
16under this Section from the Aviation Fuel Sales Tax Refund Fund
17only to the extent that amounts collected pursuant to Section 3
18of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
19Act, Section 9 of the Service Occupation Tax Act, and Section 9
20of the Service Use Tax Act on aviation fuel have been deposited
21and retained in the Fund.
22    As soon as possible after the end of each fiscal year, the
23Director of Revenue shall order transferred and the State
24Treasurer and State Comptroller shall transfer from the
25Aviation Fuel Sales Tax Refund Fund to the State Aviation

 

 

10100SB1814ham001- 416 -LRB101 09785 JWD 61498 a

1Program Fund 20% of any surplus remaining as of the end of such
2fiscal year and shall transfer from the Aviation Fuel Sales Tax
3Refund Fund to the General Revenue Fund 80% of any surplus
4remaining as of the end of such fiscal year.
5    This Section shall constitute an irrevocable and
6continuing appropriation from the Aviation Fuel Sales Tax
7Refund Fund for the purpose of paying refunds in accordance
8with the provisions of this Section.
 
9    (30 ILCS 105/6z-34)
10    Sec. 6z-34. Secretary of State Special Services Fund. There
11is created in the State Treasury a special fund to be known as
12the Secretary of State Special Services Fund. Moneys deposited
13into the Fund may, subject to appropriation, be used by the
14Secretary of State for any or all of the following purposes:
15        (1) For general automation efforts within operations
16    of the Office of Secretary of State.
17        (2) For technology applications in any form that will
18    enhance the operational capabilities of the Office of
19    Secretary of State.
20        (3) To provide funds for any type of library grants
21    authorized and administered by the Secretary of State as
22    State Librarian.
23        (4) For the purposes of the Secretary of State's
24    operating program expenses related to the enforcement of
25    administrative laws related to vehicles and

 

 

10100SB1814ham001- 417 -LRB101 09785 JWD 61498 a

1    transportation.
2    These funds are in addition to any other funds otherwise
3authorized to the Office of Secretary of State for like or
4similar purposes.
5    On August 15, 1997, all fiscal year 1997 receipts that
6exceed the amount of $15,000,000 shall be transferred from this
7Fund to the Technology Management Revolving Fund (formerly
8known as the Statistical Services Revolving Fund); on August
915, 1998 and each year thereafter through 2000, all receipts
10from the fiscal year ending on the previous June 30th that
11exceed the amount of $17,000,000 shall be transferred from this
12Fund to the Technology Management Revolving Fund (formerly
13known as the Statistical Services Revolving Fund); on August
1415, 2001 and each year thereafter through 2002, all receipts
15from the fiscal year ending on the previous June 30th that
16exceed the amount of $19,000,000 shall be transferred from this
17Fund to the Technology Management Revolving Fund (formerly
18known as the Statistical Services Revolving Fund); and on
19August 15, 2003 and each year thereafter, all receipts from the
20fiscal year ending on the previous June 30th that exceed the
21amount of $33,000,000 shall be transferred from this Fund to
22the Technology Management Revolving Fund (formerly known as the
23Statistical Services Revolving Fund).
24(Source: P.A. 100-23, eff. 7-6-17.)
 
25    Section 15-10. The Use Tax Act is amended by changing

 

 

10100SB1814ham001- 418 -LRB101 09785 JWD 61498 a

1Sections 9 and 19 as follows:
 
2    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
3    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
4and trailers that are required to be registered with an agency
5of this State, each retailer required or authorized to collect
6the tax imposed by this Act shall pay to the Department the
7amount of such tax (except as otherwise provided) at the time
8when he is required to file his return for the period during
9which such tax was collected, less a discount of 2.1% prior to
10January 1, 1990, and 1.75% on and after January 1, 1990, or $5
11per calendar year, whichever is greater, which is allowed to
12reimburse the retailer for expenses incurred in collecting the
13tax, keeping records, preparing and filing returns, remitting
14the tax and supplying data to the Department on request. The
15discount under this Section is not allowed for taxes paid on
16aviation fuel that are deposited into the State Aviation
17Program Fund under this Act. In the case of retailers who
18report and pay the tax on a transaction by transaction basis,
19as provided in this Section, such discount shall be taken with
20each such tax remittance instead of when such retailer files
21his periodic return. The discount allowed under this Section is
22allowed only for returns that are filed in the manner required
23by this Act. The Department may disallow the discount for
24retailers whose certificate of registration is revoked at the
25time the return is filed, but only if the Department's decision

 

 

10100SB1814ham001- 419 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 420 -LRB101 09785 JWD 61498 a

1not have access to the Internet or demonstrate hardship in
2filing electronically may petition the Department to waive the
3electronic filing requirement.
4    The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11        1. The name of the seller;
12        2. The address of the principal place of business from
13    which he engages in the business of selling tangible
14    personal property at retail in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month from sales of tangible
17    personal property by him during such preceding calendar
18    month, including receipts from charge and time sales, but
19    less all deductions allowed by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due;
23        5-5. The signature of the taxpayer; and
24        6. Such other reasonable information as the Department
25    may require.
26    Beginning on January 1, 2020, each retailer required or

 

 

10100SB1814ham001- 421 -LRB101 09785 JWD 61498 a

1authorized to collect the tax imposed by this Act on aviation
2fuel sold at retail in this State during the preceding calendar
3month shall, instead of reporting and paying tax on aviation
4fuel as otherwise required by this Section, file and pay tax to
5the Department on an aviation fuel tax return, on or before the
6twentieth day of each calendar month. The requirements related
7to the return shall be as otherwise provided in this Section.
8Notwithstanding any other provisions of this Act to the
9contrary, retailers collecting tax on aviation fuel shall file
10all aviation fuel tax returns and shall make all aviation fuel
11fee payments by electronic means in the manner and form
12required by the Department. For purposes of this paragraph,
13"aviation fuel" means a product that is intended for use or
14offered for sale as fuel for an aircraft.
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    Beginning October 1, 1993, a taxpayer who has an average
20monthly tax liability of $150,000 or more shall make all
21payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1994, a taxpayer who has
23an average monthly tax liability of $100,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1995, a taxpayer who has
26an average monthly tax liability of $50,000 or more shall make

 

 

10100SB1814ham001- 422 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 423 -LRB101 09785 JWD 61498 a

1transfer and any taxpayers authorized to voluntarily make
2payments by electronic funds transfer shall make those payments
3in the manner authorized by the Department.
4    The Department shall adopt such rules as are necessary to
5effectuate a program of electronic funds transfer and the
6requirements of this Section.
7    Before October 1, 2000, if the taxpayer's average monthly
8tax liability to the Department under this Act, the Retailers'
9Occupation Tax Act, the Service Occupation Tax Act, the Service
10Use Tax Act was $10,000 or more during the preceding 4 complete
11calendar quarters, he shall file a return with the Department
12each month by the 20th day of the month next following the
13month during which such tax liability is incurred and shall
14make payments to the Department on or before the 7th, 15th,
1522nd and last day of the month during which such liability is
16incurred. On and after October 1, 2000, if the taxpayer's
17average monthly tax liability to the Department under this Act,
18the Retailers' Occupation Tax Act, the Service Occupation Tax
19Act, and the Service Use Tax Act was $20,000 or more during the
20preceding 4 complete calendar quarters, he shall file a return
21with the Department each month by the 20th day of the month
22next following the month during which such tax liability is
23incurred and shall make payment to the Department on or before
24the 7th, 15th, 22nd and last day of the month during which such
25liability is incurred. If the month during which such tax
26liability is incurred began prior to January 1, 1985, each

 

 

10100SB1814ham001- 424 -LRB101 09785 JWD 61498 a

1payment shall be in an amount equal to 1/4 of the taxpayer's
2actual liability for the month or an amount set by the
3Department not to exceed 1/4 of the average monthly liability
4of the taxpayer to the Department for the preceding 4 complete
5calendar quarters (excluding the month of highest liability and
6the month of lowest liability in such 4 quarter period). If the
7month during which such tax liability is incurred begins on or
8after January 1, 1985, and prior to January 1, 1987, each
9payment shall be in an amount equal to 22.5% of the taxpayer's
10actual liability for the month or 27.5% of the taxpayer's
11liability for the same calendar month of the preceding year. If
12the month during which such tax liability is incurred begins on
13or after January 1, 1987, and prior to January 1, 1988, each
14payment shall be in an amount equal to 22.5% of the taxpayer's
15actual liability for the month or 26.25% of the taxpayer's
16liability for the same calendar month of the preceding year. If
17the month during which such tax liability is incurred begins on
18or after January 1, 1988, and prior to January 1, 1989, or
19begins on or after January 1, 1996, each payment shall be in an
20amount equal to 22.5% of the taxpayer's actual liability for
21the month or 25% of the taxpayer's liability for the same
22calendar month of the preceding year. If the month during which
23such tax liability is incurred begins on or after January 1,
241989, and prior to January 1, 1996, each payment shall be in an
25amount equal to 22.5% of the taxpayer's actual liability for
26the month or 25% of the taxpayer's liability for the same

 

 

10100SB1814ham001- 425 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 426 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 427 -LRB101 09785 JWD 61498 a

1the Department shall issue to the taxpayer a credit memorandum
2no later than 30 days after the date of payment, which
3memorandum may be submitted by the taxpayer to the Department
4in payment of tax liability subsequently to be remitted by the
5taxpayer to the Department or be assigned by the taxpayer to a
6similar taxpayer under this Act, the Retailers' Occupation Tax
7Act, the Service Occupation Tax Act or the Service Use Tax Act,
8in accordance with reasonable rules and regulations to be
9prescribed by the Department, except that if such excess
10payment is shown on an original monthly return and is made
11after December 31, 1986, no credit memorandum shall be issued,
12unless requested by the taxpayer. If no such request is made,
13the taxpayer may credit such excess payment against tax
14liability subsequently to be remitted by the taxpayer to the
15Department under this Act, the Retailers' Occupation Tax Act,
16the Service Occupation Tax Act or the Service Use Tax Act, in
17accordance with reasonable rules and regulations prescribed by
18the Department. If the Department subsequently determines that
19all or any part of the credit taken was not actually due to the
20taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
21be reduced by 2.1% or 1.75% of the difference between the
22credit taken and that actually due, and the taxpayer shall be
23liable for penalties and interest on such difference.
24    If the retailer is otherwise required to file a monthly
25return and if the retailer's average monthly tax liability to
26the Department does not exceed $200, the Department may

 

 

10100SB1814ham001- 428 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 429 -LRB101 09785 JWD 61498 a

1an agency of this State, except as otherwise provided in this
2Section, every retailer selling this kind of tangible personal
3property shall file, with the Department, upon a form to be
4prescribed and supplied by the Department, a separate return
5for each such item of tangible personal property which the
6retailer sells, except that if, in the same transaction, (i) a
7retailer of aircraft, watercraft, motor vehicles or trailers
8transfers more than one aircraft, watercraft, motor vehicle or
9trailer to another aircraft, watercraft, motor vehicle or
10trailer retailer for the purpose of resale or (ii) a retailer
11of aircraft, watercraft, motor vehicles, or trailers transfers
12more than one aircraft, watercraft, motor vehicle, or trailer
13to a purchaser for use as a qualifying rolling stock as
14provided in Section 3-55 of this Act, then that seller may
15report the transfer of all the aircraft, watercraft, motor
16vehicles or trailers involved in that transaction to the
17Department on the same uniform invoice-transaction reporting
18return form. For purposes of this Section, "watercraft" means a
19Class 2, Class 3, or Class 4 watercraft as defined in Section
203-2 of the Boat Registration and Safety Act, a personal
21watercraft, or any boat equipped with an inboard motor.
22    In addition, with respect to motor vehicles, watercraft,
23aircraft, and trailers that are required to be registered with
24an agency of this State, every person who is engaged in the
25business of leasing or renting such items and who, in
26connection with such business, sells any such item to a

 

 

10100SB1814ham001- 430 -LRB101 09785 JWD 61498 a

1retailer for the purpose of resale is, notwithstanding any
2other provision of this Section to the contrary, authorized to
3meet the return-filing requirement of this Act by reporting the
4transfer of all the aircraft, watercraft, motor vehicles, or
5trailers transferred for resale during a month to the
6Department on the same uniform invoice-transaction reporting
7return form on or before the 20th of the month following the
8month in which the transfer takes place. Notwithstanding any
9other provision of this Act to the contrary, all returns filed
10under this paragraph must be filed by electronic means in the
11manner and form as required by the Department.
12    The transaction reporting return in the case of motor
13vehicles or trailers that are required to be registered with an
14agency of this State, shall be the same document as the Uniform
15Invoice referred to in Section 5-402 of the Illinois Vehicle
16Code and must show the name and address of the seller; the name
17and address of the purchaser; the amount of the selling price
18including the amount allowed by the retailer for traded-in
19property, if any; the amount allowed by the retailer for the
20traded-in tangible personal property, if any, to the extent to
21which Section 2 of this Act allows an exemption for the value
22of traded-in property; the balance payable after deducting such
23trade-in allowance from the total selling price; the amount of
24tax due from the retailer with respect to such transaction; the
25amount of tax collected from the purchaser by the retailer on
26such transaction (or satisfactory evidence that such tax is not

 

 

10100SB1814ham001- 431 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 432 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 433 -LRB101 09785 JWD 61498 a

1paid the proper tax (if tax is due) to the retailer. The
2Department shall adopt appropriate rules to carry out the
3mandate of this paragraph.
4    If the user who would otherwise pay tax to the retailer
5wants the transaction reporting return filed and the payment of
6tax or proof of exemption made to the Department before the
7retailer is willing to take these actions and such user has not
8paid the tax to the retailer, such user may certify to the fact
9of such delay by the retailer, and may (upon the Department
10being satisfied of the truth of such certification) transmit
11the information required by the transaction reporting return
12and the remittance for tax or proof of exemption directly to
13the Department and obtain his tax receipt or exemption
14determination, in which event the transaction reporting return
15and tax remittance (if a tax payment was required) shall be
16credited by the Department to the proper retailer's account
17with the Department, but without the 2.1% or 1.75% discount
18provided for in this Section being allowed. When the user pays
19the tax directly to the Department, he shall pay the tax in the
20same amount and in the same form in which it would be remitted
21if the tax had been remitted to the Department by the retailer.
22    Where a retailer collects the tax with respect to the
23selling price of tangible personal property which he sells and
24the purchaser thereafter returns such tangible personal
25property and the retailer refunds the selling price thereof to
26the purchaser, such retailer shall also refund, to the

 

 

10100SB1814ham001- 434 -LRB101 09785 JWD 61498 a

1purchaser, the tax so collected from the purchaser. When filing
2his return for the period in which he refunds such tax to the
3purchaser, the retailer may deduct the amount of the tax so
4refunded by him to the purchaser from any other use tax which
5such retailer may be required to pay or remit to the
6Department, as shown by such return, if the amount of the tax
7to be deducted was previously remitted to the Department by
8such retailer. If the retailer has not previously remitted the
9amount of such tax to the Department, he is entitled to no
10deduction under this Act upon refunding such tax to the
11purchaser.
12    Any retailer filing a return under this Section shall also
13include (for the purpose of paying tax thereon) the total tax
14covered by such return upon the selling price of tangible
15personal property purchased by him at retail from a retailer,
16but as to which the tax imposed by this Act was not collected
17from the retailer filing such return, and such retailer shall
18remit the amount of such tax to the Department when filing such
19return.
20    If experience indicates such action to be practicable, the
21Department may prescribe and furnish a combination or joint
22return which will enable retailers, who are required to file
23returns hereunder and also under the Retailers' Occupation Tax
24Act, to furnish all the return information required by both
25Acts on the one form.
26    Where the retailer has more than one business registered

 

 

10100SB1814ham001- 435 -LRB101 09785 JWD 61498 a

1with the Department under separate registration under this Act,
2such retailer may not file each return that is due as a single
3return covering all such registered businesses, but shall file
4separate returns for each such registered business.
5    Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund, a special
7fund in the State Treasury which is hereby created, the net
8revenue realized for the preceding month from the 1% tax
9imposed under this Act.
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 (i) 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 and (ii) aviation fuel sold on or
25after December 1, 2019. This exception for aviation fuel only
26applies for so long as the revenue use requirements of 49

 

 

10100SB1814ham001- 436 -LRB101 09785 JWD 61498 a

1U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2    For aviation fuel sold on or after December 1, 2019, each
3month the Department shall pay into the State Aviation Program
4Fund 20% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be required
7for refunds of the 20% portion of the tax on aviation fuel
8under this Act, which amount shall be deposited into the
9Aviation Fuel Sales Tax Refund Fund. The Department shall only
10pay moneys into the State Aviation Program Fund and the
11Aviation Fuels Sales Tax Refund Fund under this Act for so long
12as the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund 100% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol. Beginning
18September 1, 2010, each month the Department shall pay into the
19State and Local Sales Tax Reform Fund 100% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of sales tax holiday items.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund 16% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of tangible personal property which is
26purchased outside Illinois at retail from a retailer and which

 

 

10100SB1814ham001- 437 -LRB101 09785 JWD 61498 a

1is titled or registered by an agency of this State's
2government.
3    Beginning October 1, 2009, each month the Department shall
4pay into the Capital Projects Fund an amount that is equal to
5an amount estimated by the Department to represent 80% of the
6net revenue realized for the preceding month from the sale of
7candy, grooming and hygiene products, and soft drinks that had
8been taxed at a rate of 1% prior to September 1, 2009 but that
9are now taxed at 6.25%.
10    Beginning July 1, 2011, each month the Department shall pay
11into the Clean Air Act Permit Fund 80% of the net revenue
12realized for the preceding month from the 6.25% general rate on
13the selling price of sorbents used in Illinois in the process
14of sorbent injection as used to comply with the Environmental
15Protection Act or the federal Clean Air Act, but the total
16payment into the Clean Air Act Permit Fund under this Act and
17the Retailers' Occupation Tax Act shall not exceed $2,000,000
18in any fiscal year.
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 Service 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,

 

 

10100SB1814ham001- 438 -LRB101 09785 JWD 61498 a

1the Service Use Tax Act, the Service Occupation Tax Act, and
2the Retailers' Occupation Tax Act shall not exceed $18,000,000
3in any State fiscal year. As used in this paragraph, the
4"average monthly deficit" shall be equal to the difference
5between the average monthly claims for payment by the fund and
6the average monthly revenues deposited into the fund, excluding
7payments made pursuant to this paragraph.
8    Beginning July 1, 2015, of the remainder of the moneys
9received by the Department under this Act, the Service Use Tax
10Act, the Service Occupation Tax Act, and the Retailers'
11Occupation Tax Act, each month the Department shall deposit
12$500,000 into the State 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

 

 

10100SB1814ham001- 439 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 440 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 441 -LRB101 09785 JWD 61498 a

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
262006113,000,000

 

 

10100SB1814ham001- 442 -LRB101 09785 JWD 61498 a

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021246,000,000
162022260,000,000
172023275,000,000
182024 275,000,000
192025 275,000,000
202026 279,000,000
212027 292,000,000
222028 307,000,000
232029 322,000,000
242030 338,000,000
252031 350,000,000
262032 350,000,000

 

 

10100SB1814ham001- 443 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 444 -LRB101 09785 JWD 61498 a

1Aviation Fuel Sales Tax Refund Fund an amount estimated by the
2Department to be required for refunds of the 80% portion of the
3tax on aviation fuel under this Act.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning July 1, 1993 and ending on September 30,
82013, the Department shall each month pay into the Illinois Tax
9Increment Fund 0.27% of 80% of the net revenue realized for the
10preceding month from the 6.25% general rate on the selling
11price of tangible personal property.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning with the receipt of the first report of
16taxes paid by an eligible business and continuing for a 25-year
17period, the Department shall each month pay into the Energy
18Infrastructure Fund 80% of the net revenue realized from the
196.25% general rate on the selling price of Illinois-mined coal
20that was sold to an eligible business. For purposes of this
21paragraph, the term "eligible business" means a new electric
22generating facility certified pursuant to Section 605-332 of
23the Department of Commerce and Economic Opportunity Law of the
24Civil Administrative Code of Illinois.
25    Subject to payment of amounts into the Build Illinois Fund,
26the McCormick Place Expansion Project Fund, the Illinois Tax

 

 

10100SB1814ham001- 445 -LRB101 09785 JWD 61498 a

1Increment Fund, and the Energy Infrastructure Fund pursuant to
2the preceding paragraphs or in any amendments to this Section
3hereafter enacted, beginning on the first day of the first
4calendar month to occur on or after August 26, 2014 (the
5effective date of Public Act 98-1098), each month, from the
6collections made under Section 9 of the Use Tax Act, Section 9
7of the Service Use Tax Act, Section 9 of the Service Occupation
8Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
9the Department shall pay into the Tax Compliance and
10Administration Fund, to be used, subject to appropriation, to
11fund additional auditors and compliance personnel at the
12Department of Revenue, an amount equal to 1/12 of 5% of 80% of
13the cash receipts collected during the preceding fiscal year by
14the Audit Bureau of the Department under the Use Tax Act, the
15Service Use Tax Act, the Service Occupation Tax Act, the
16Retailers' Occupation Tax Act, and associated local occupation
17and use taxes administered by the Department (except the amount
18collected on aviation fuel sold on or after December 1, 2019).
19    Subject to payments of amounts into the Build Illinois
20Fund, the McCormick Place Expansion Project Fund, the Illinois
21Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
22Compliance and Administration Fund as provided in this Section,
23beginning on July 1, 2018 the Department shall pay each month
24into the Downstate Public Transportation Fund the moneys
25required to be so paid under Section 2-3 of the Downstate
26Public Transportation Act.

 

 

10100SB1814ham001- 446 -LRB101 09785 JWD 61498 a

1    Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% thereof shall be paid into the State
3Treasury and 25% shall be reserved in a special account and
4used only for the transfer to the Common School Fund as part of
5the monthly transfer from the General Revenue Fund in
6accordance with Section 8a of the State Finance Act.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18    For greater simplicity of administration, manufacturers,
19importers and wholesalers whose products are sold at retail in
20Illinois by numerous retailers, and who wish to do so, may
21assume the responsibility for accounting and paying to the
22Department all tax accruing under this Act with respect to such
23sales, if the retailers who are affected do not make written
24objection to the Department to this arrangement.
25(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2699-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.

 

 

10100SB1814ham001- 447 -LRB101 09785 JWD 61498 a

17-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
2    (35 ILCS 105/19)  (from Ch. 120, par. 439.19)
3    Sec. 19. If it shall appear that an amount of tax or
4penalty or interest has been paid in error hereunder to the
5Department by a purchaser, as distinguished from the retailer,
6whether such amount be paid through a mistake of fact or an
7error of law, such purchaser may file a claim for credit or
8refund with the Department in accordance with Sections 6, 6a,
96b, 6c, and 6d of the Retailers' Occupation Tax Act. If it
10shall appear that an amount of tax or penalty or interest has
11been paid in error to the Department hereunder by a retailer
12who is required or authorized to collect and remit the use tax,
13whether such amount be paid through a mistake of fact or an
14error of law, such retailer may file a claim for credit or
15refund with the Department in accordance with Sections 6, 6a,
166b, 6c, and 6d of the Retailers' Occupation Tax Act, provided
17that no credit or refund shall be allowed for any amount paid
18by any such retailer unless it shall appear that he bore the
19burden of such amount and did not shift the burden thereof to
20anyone else (as in the case of a duplicated tax payment which
21the retailer made to the Department and did not collect from
22anyone else), or unless it shall appear that he or she or his
23or her legal representative has unconditionally repaid such
24amount to his vendee (1) who bore the burden thereof and has
25not shifted such burden directly or indirectly in any manner

 

 

10100SB1814ham001- 448 -LRB101 09785 JWD 61498 a

1whatsoever; (2) who, if he has shifted such burden, has repaid
2unconditionally such amount to his or her own vendee, and (3)
3who is not entitled to receive any reimbursement therefor from
4any other source than from his vendor, nor to be relieved of
5such burden in any other manner whatsoever. If it shall appear
6that an amount of tax has been paid in error hereunder by the
7purchaser to a retailer, who retained such tax as reimbursement
8for his or her tax liability on the same sale under the
9Retailers' Occupation Tax Act, and who remitted the amount
10involved to the Department under the Retailers' Occupation Tax
11Act, whether such amount be paid through a mistake of fact or
12an error of law, the procedure for recovering such tax shall be
13that prescribed in Sections 6, 6a, 6b and 6c of the Retailers'
14Occupation Tax Act.
15    Any credit or refund that is allowed under this Section
16shall bear interest at the rate and in the manner specified in
17the Uniform Penalty and Interest Act.
18    Any claim filed hereunder shall be filed upon a form
19prescribed and furnished by the Department. The claim shall be
20signed by the claimant (or by the claimant's legal
21representative if the claimant shall have died or become a
22person under legal disability), or by a duly authorized agent
23of the claimant or his or her legal representative.
24    A claim for credit or refund shall be considered to have
25been filed with the Department on the date upon which it is
26received by the Department. Upon receipt of any claim for

 

 

10100SB1814ham001- 449 -LRB101 09785 JWD 61498 a

1credit or refund filed under this Act, any officer or employee
2of the Department, authorized in writing by the Director of
3Revenue to acknowledge receipt of such claims on behalf of the
4Department, shall execute on behalf of the Department, and
5shall deliver or mail to the claimant or his duly authorized
6agent, a written receipt, acknowledging that the claim has been
7filed with the Department, describing the claim in sufficient
8detail to identify it and stating the date upon which the claim
9was received by the Department. Such written receipt shall be
10prima facie evidence that the Department received the claim
11described in such receipt and shall be prima facie evidence of
12the date when such claim was received by the Department. In the
13absence of such a written receipt, the records of the
14Department as to when the claim was received by the Department,
15or as to whether or not the claim was received at all by the
16Department, shall be deemed to be prima facie correct upon
17these questions in the event of any dispute between the
18claimant (or his or her legal representative) and the
19Department concerning these questions.
20    In case the Department determines that the claimant is
21entitled to a refund, such refund shall be made only from the
22Aviation Fuel Sales Tax Refund Fund or from such appropriation
23as may be available for that purpose, as appropriate. If it
24appears unlikely that the amount available appropriated would
25permit everyone having a claim allowed during the period
26covered by such appropriation or from the Aviation Fuel Sales

 

 

10100SB1814ham001- 450 -LRB101 09785 JWD 61498 a

1Tax Refund Fund, as appropriate, to elect to receive a cash
2refund, the Department, by rule or regulation, shall provide
3for the payment of refunds in hardship cases and shall define
4what types of cases qualify as hardship cases.
5    If a retailer who has failed to pay use tax on gross
6receipts from retail sales is required by the Department to pay
7such tax, such retailer, without filing any formal claim with
8the Department, shall be allowed to take credit against such
9use tax liability to the extent, if any, to which such retailer
10has paid an amount equivalent to retailers' occupation tax or
11has paid use tax in error to his or her vendor or vendors of the
12same tangible personal property which such retailer bought for
13resale and did not first use before selling it, and no penalty
14or interest shall be charged to such retailer on the amount of
15such credit. However, when such credit is allowed to the
16retailer by the Department, the vendor is precluded from
17refunding any of that tax to the retailer and filing a claim
18for credit or refund with respect thereto with the Department.
19The provisions of this amendatory Act shall be applied
20retroactively, regardless of the date of the transaction.
21(Source: P.A. 99-217, eff. 7-31-15.)
 
22    Section 15-15. The Service Use Tax Act is amended by
23changing Sections 9 and 17 as follows:
 
24    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)

 

 

10100SB1814ham001- 451 -LRB101 09785 JWD 61498 a

1    Sec. 9. Each serviceman required or authorized to collect
2the tax herein imposed shall pay to the Department the amount
3of such tax (except as otherwise provided) at the time when he
4is required to file his return for the period during which such
5tax was collected, less a discount of 2.1% prior to January 1,
61990 and 1.75% on and after January 1, 1990, or $5 per calendar
7year, whichever is greater, which is allowed to reimburse the
8serviceman for expenses incurred in collecting the tax, keeping
9records, preparing and filing returns, remitting the tax and
10supplying data to the Department on request. The discount under
11this Section is not allowed for taxes paid on aviation fuel
12that are deposited into the State Aviation Program Fund under
13this Act. The discount allowed under this Section is allowed
14only for returns that are filed in the manner required by this
15Act. The Department may disallow the discount for servicemen
16whose certificate of registration is revoked at the time the
17return is filed, but only if the Department's decision to
18revoke the certificate of registration has become final. A
19serviceman need not remit that part of any tax collected by him
20to the extent that he is required to pay and does pay the tax
21imposed by the Service Occupation Tax Act with respect to his
22sale of service involving the incidental transfer by him of the
23same property.
24    Except as provided hereinafter in this Section, on or
25before the twentieth day of each calendar month, such
26serviceman shall file a return for the preceding calendar month

 

 

10100SB1814ham001- 452 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 453 -LRB101 09785 JWD 61498 a

1    Act;
2        5. The amount of tax due;
3        5-5. The signature of the taxpayer; and
4        6. Such other reasonable information as the Department
5    may require.
6    Beginning on January 1, 2020, each serviceman required or
7authorized to collect the tax imposed by this Act on aviation
8fuel transferred as an incident of a sale of service in this
9State during the preceding calendar month shall, instead of
10reporting and paying tax on aviation fuel as otherwise required
11by this Section, report and pay the tax by filing an aviation
12fuel tax return with the Department on or before the twentieth
13day of each calendar month. The requirements related to the
14return shall be as otherwise provided in this Section.
15Notwithstanding any other provisions of this Act to the
16contrary, servicemen collecting tax on aviation fuel shall file
17all aviation fuel tax returns and shall make all aviation fuel
18tax payments by electronic means in the manner and form
19required by the Department. For purposes of this paragraph,
20"aviation fuel" means a product that is intended for use or
21offered for sale as fuel for an aircraft.
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

 

 

10100SB1814ham001- 454 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 455 -LRB101 09785 JWD 61498 a

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    If the serviceman is otherwise required to file a monthly
15return and if the serviceman's average monthly tax liability to
16the Department does not exceed $200, the Department may
17authorize his returns to be filed on a quarter annual basis,
18with the return for January, February and March of a given year
19being due by April 20 of such year; with the return for April,
20May and June of a given year being due by July 20 of such year;
21with the return for July, August and September of a given year
22being due by October 20 of such year, and with the return for
23October, November and December of a given year being due by
24January 20 of the following year.
25    If the serviceman is otherwise required to file a monthly
26or quarterly return and if the serviceman's average monthly tax

 

 

10100SB1814ham001- 456 -LRB101 09785 JWD 61498 a

1liability to the Department does not exceed $50, the Department
2may authorize his returns to be filed on an annual basis, with
3the return for a given year being due by January 20 of the
4following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as monthly
7returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a serviceman may file his return, in the
10case of any serviceman who ceases to engage in a kind of
11business which makes him responsible for filing returns under
12this Act, such serviceman shall file a final return under this
13Act with the Department not more than 1 month after
14discontinuing such business.
15    Where a serviceman collects the tax with respect to the
16selling price of property which he sells and the purchaser
17thereafter returns such property and the serviceman refunds the
18selling price thereof to the purchaser, such serviceman shall
19also refund, to the purchaser, the tax so collected from the
20purchaser. When filing his return for the period in which he
21refunds such tax to the purchaser, the serviceman may deduct
22the amount of the tax so refunded by him to the purchaser from
23any other Service Use Tax, Service Occupation Tax, retailers'
24occupation tax or use tax which such serviceman may be required
25to pay or remit to the Department, as shown by such return,
26provided that the amount of the tax to be deducted shall

 

 

10100SB1814ham001- 457 -LRB101 09785 JWD 61498 a

1previously have been remitted to the Department by such
2serviceman. If the serviceman shall not previously have
3remitted the amount of such tax to the Department, he shall be
4entitled to no deduction hereunder upon refunding such tax to
5the purchaser.
6    Any serviceman filing a return hereunder shall also include
7the total tax upon the selling price of tangible personal
8property purchased for use by him as an incident to a sale of
9service, and such serviceman shall remit the amount of such tax
10to the Department when filing such return.
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 Service Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17    Where the serviceman has more than one business registered
18with the Department under separate registration hereunder,
19such serviceman shall not file each return that is due as a
20single return covering all such registered businesses, but
21shall file separate returns for each such registered business.
22    Beginning January 1, 1990, each month the Department shall
23pay into the State and Local Tax Reform Fund, a special fund in
24the State Treasury, the net revenue realized for the preceding
25month from the 1% tax imposed under this Act.
26    Beginning January 1, 1990, each month the Department shall

 

 

10100SB1814ham001- 458 -LRB101 09785 JWD 61498 a

1pay into the State and Local Sales Tax Reform Fund 20% of the
2net revenue realized for the preceding month from the 6.25%
3general rate on transfers of tangible personal property, other
4than (i) tangible personal property which is purchased outside
5Illinois at retail from a retailer and which is titled or
6registered by an agency of this State's government and (ii)
7aviation fuel sold on or after December 1, 2019. This exception
8for aviation fuel only applies for so long as the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the State.
11    For aviation fuel sold on or after December 1, 2019, each
12month the Department shall pay into the State Aviation Program
13Fund 20% of the net revenue realized for the preceding month
14from the 6.25% general rate on the selling price of aviation
15fuel, less an amount estimated by the Department to be required
16for refunds of the 20% portion of the tax on aviation fuel
17under this Act, which amount shall be deposited into the
18Aviation Fuel Sales Tax Refund Fund. The Department shall only
19pay moneys into the State Aviation Program Fund and the
20Aviation Fuel Sales Tax Refund Fund under this Act for so long
21as the revenue use requirements of 49 U.S.C. 47107(b) and 49
22U.S.C. 47133 are binding on the State.
23    Beginning August 1, 2000, each month the Department shall
24pay into the State and Local Sales Tax Reform Fund 100% of the
25net revenue realized for the preceding month from the 1.25%
26rate on the selling price of motor fuel and gasohol.

 

 

10100SB1814ham001- 459 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 460 -LRB101 09785 JWD 61498 a

1State Crime Laboratory Fund.
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

 

 

10100SB1814ham001- 461 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 462 -LRB101 09785 JWD 61498 a

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.

 

 

10100SB1814ham001- 463 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 464 -LRB101 09785 JWD 61498 a

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25    Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

 

 

10100SB1814ham001- 465 -LRB101 09785 JWD 61498 a

1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12    Subject to payment of amounts into the Capital Projects
13Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, the Department shall each month deposit into the
17Aviation Fuel Sales Tax Refund Fund an amount estimated by the
18Department to be required for refunds of the 80% portion of the
19tax on aviation fuel under this Act.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning July 1, 1993 and ending on September 30,
242013, the Department shall each month pay into the Illinois Tax
25Increment Fund 0.27% of 80% of the net revenue realized for the
26preceding month from the 6.25% general rate on the selling

 

 

10100SB1814ham001- 466 -LRB101 09785 JWD 61498 a

1price of tangible personal property.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning with the receipt of the first report of
6taxes paid by an eligible business and continuing for a 25-year
7period, the Department shall each month pay into the Energy
8Infrastructure Fund 80% of the net revenue realized from the
96.25% general rate on the selling price of Illinois-mined coal
10that was sold to an eligible business. For purposes of this
11paragraph, the term "eligible business" means a new electric
12generating facility certified pursuant to Section 605-332 of
13the Department of Commerce and Economic Opportunity Law of the
14Civil Administrative Code of Illinois.
15    Subject to payment of amounts into the Build Illinois Fund,
16the McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, and the Energy Infrastructure Fund pursuant to
18the preceding paragraphs or in any amendments to this Section
19hereafter enacted, beginning on the first day of the first
20calendar month to occur on or after August 26, 2014 (the
21effective date of Public Act 98-1098), each month, from the
22collections made under Section 9 of the Use Tax Act, Section 9
23of the Service Use Tax Act, Section 9 of the Service Occupation
24Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
25the Department shall pay into the Tax Compliance and
26Administration Fund, to be used, subject to appropriation, to

 

 

10100SB1814ham001- 467 -LRB101 09785 JWD 61498 a

1fund additional auditors and compliance personnel at the
2Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3the cash receipts collected during the preceding fiscal year by
4the Audit Bureau of the Department under the Use Tax Act, the
5Service Use Tax Act, the Service Occupation Tax Act, the
6Retailers' Occupation Tax Act, and associated local occupation
7and use taxes administered by the Department (except the amount
8collected on aviation fuel sold on or after December 1, 2019).
9    Subject to payments of amounts into the Build Illinois
10Fund, the McCormick Place Expansion Project Fund, the Illinois
11Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
12Compliance and Administration Fund as provided in this Section,
13beginning on July 1, 2018 the Department shall pay each month
14into the Downstate Public Transportation Fund the moneys
15required to be so paid under Section 2-3 of the Downstate
16Public Transportation Act.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, 75% thereof shall be paid into the
19General Revenue Fund of the State Treasury and 25% shall be
20reserved in a special account and used only for the transfer to
21the Common School Fund as part of the monthly transfer from the
22General Revenue Fund in accordance with Section 8a of the State
23Finance Act.
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

 

 

10100SB1814ham001- 468 -LRB101 09785 JWD 61498 a

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(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
10100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
118-14-18; 100-1171, eff. 1-4-19.)
 
12    (35 ILCS 110/17)  (from Ch. 120, par. 439.47)
13    Sec. 17. If it shall appear that an amount of tax or
14penalty or interest has been paid in error hereunder to the
15Department by a purchaser, as distinguished from the
16serviceman, whether such amount be paid through a mistake of
17fact or an error of law, such purchaser may file a claim for
18credit or refund with the Department. If it shall appear that
19an amount of tax or penalty or interest has been paid in error
20to the Department hereunder by a serviceman who is required or
21authorized to collect and remit the Service Use Tax, whether
22such amount be paid through a mistake of fact or an error of
23law, such serviceman may file a claim for credit or refund with
24the Department, provided that no credit shall be allowed or
25refund made for any amount paid by any such serviceman unless

 

 

10100SB1814ham001- 469 -LRB101 09785 JWD 61498 a

1it shall appear that he bore the burden of such amount and did
2not shift the burden thereof to anyone else (as in the case of
3a duplicated tax payment which the serviceman made to the
4Department and did not collect from anyone else), or unless it
5shall appear that he or his legal representative has
6unconditionally repaid such amount to his vendee (1) who bore
7the burden thereof and has not shifted such burden directly or
8indirectly in any manner whatsoever; (2) who, if he has shifted
9such burden, has repaid unconditionally such amount to his own
10vendee, and (3) who is not entitled to receive any
11reimbursement therefor from any other source than from his
12vendor, nor to be relieved of such burden in any other manner
13whatsoever. If it shall appear that an amount of tax has been
14paid in error hereunder by the purchaser to a serviceman, who
15retained such tax as reimbursement for his tax liability on the
16same sale of service under the Service Occupation Tax Act, and
17who paid such tax as required by the Service Occupation Tax
18Act, whether such amount be paid through a mistake of fact or
19an error of law, the procedure for recovering such tax shall be
20that prescribed in Sections 17, 18, 19 and 20 of the Service
21Occupation Tax Act.
22    Any credit or refund that is allowed under this Section
23shall bear interest at the rate and in the manner specified in
24the Uniform Penalty and Interest Act.
25    Any claim filed hereunder shall be filed upon a form
26prescribed and furnished by the Department. The claim shall be

 

 

10100SB1814ham001- 470 -LRB101 09785 JWD 61498 a

1signed by the claimant (or by the claimant's legal
2representative if the claimant shall have died or become a
3person under legal disability), or by a duly authorized agent
4of the claimant or his or her legal representative.
5    A claim for credit or refund shall be considered to have
6been filed with the Department on the date upon which it is
7received by the Department. Upon receipt of any claim for
8credit or refund filed under this Act, any officer or employee
9of the Department, authorized in writing by the Director of
10Revenue to acknowledge receipt of such claims on behalf of the
11Department, shall execute on behalf of the Department, and
12shall deliver or mail to the claimant or his duly authorized
13agent, a written receipt, acknowledging that the claim has been
14filed with the Department, describing the claim in sufficient
15detail to identify it and stating the date upon which the claim
16was received by the Department. Such written receipt shall be
17prima facie evidence that the Department received the claim
18described in such receipt and shall be prima facie evidence of
19the date when such claim was received by the Department. In the
20absence of such a written receipt, the records of the
21Department as to when the claim was received by the Department,
22or as to whether or not the claim was received at all by the
23Department, shall be deemed to be prima facie correct upon
24these questions in the event of any dispute between the
25claimant (or his or her legal representative) and the
26Department concerning these questions.

 

 

10100SB1814ham001- 471 -LRB101 09785 JWD 61498 a

1    In case the Department determines that the claimant is
2entitled to a refund, such refund shall be made only from the
3Aviation Fuel Sales Tax Refund Fund or from such appropriation
4as may be available for that purpose, as appropriate. If it
5appears unlikely that the amount available appropriated would
6permit everyone having a claim allowed during the period
7covered by such appropriation or from the Aviation Fuel Sales
8Tax Refund Fund, as appropriate, to elect to receive a cash
9refund, the Department, by rule or regulation, shall provide
10for the payment of refunds in hardship cases and shall define
11what types of cases qualify as hardship cases.
12(Source: P.A. 87-205.)
 
13    Section 15-20. The Service Occupation Tax Act is amended by
14changing Sections 9 and 17 as follows:
 
15    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
16    Sec. 9. Each serviceman required or authorized to collect
17the tax herein imposed shall pay to the Department the amount
18of such tax at the time when he is required to file his return
19for the period during which such tax was collectible, less a
20discount of 2.1% prior to January 1, 1990, and 1.75% on and
21after January 1, 1990, or $5 per calendar year, whichever is
22greater, which is allowed to reimburse the serviceman for
23expenses incurred in collecting the tax, keeping records,
24preparing and filing returns, remitting the tax and supplying

 

 

10100SB1814ham001- 472 -LRB101 09785 JWD 61498 a

1data to the Department on request. The discount under this
2Section is not allowed for taxes paid on aviation fuel that are
3deposited into the State Aviation Program Fund under this Act.
4The discount allowed under this Section is allowed only for
5returns that are filed in the manner required by this Act. The
6Department may disallow the discount for servicemen whose
7certificate of registration is revoked at the time the return
8is filed, but only if the Department's decision to revoke the
9certificate of registration has become final.
10    Where such tangible personal property is sold under a
11conditional sales contract, or under any other form of sale
12wherein the payment of the principal sum, or a part thereof, is
13extended beyond the close of the period for which the return is
14filed, the serviceman, in collecting the tax may collect, for
15each tax return period, only the tax applicable to the part of
16the selling price actually received during such tax return
17period.
18    Except as provided hereinafter in this Section, on or
19before the twentieth day of each calendar month, such
20serviceman shall file a return for the preceding calendar month
21in accordance with reasonable rules and regulations to be
22promulgated by the Department of Revenue. Such return shall be
23filed on a form prescribed by the Department and shall contain
24such information as the Department may reasonably require. On
25and after January 1, 2018, with respect to servicemen whose
26annual gross receipts average $20,000 or more, all returns

 

 

10100SB1814ham001- 473 -LRB101 09785 JWD 61498 a

1required to be filed pursuant to this Act shall be filed
2electronically. Servicemen who demonstrate that they do not
3have access to the Internet or demonstrate hardship in filing
4electronically may petition the Department to waive the
5electronic filing requirement.
6    The Department may require returns to be filed on a
7quarterly basis. If so required, a return for each calendar
8quarter shall be filed on or before the twentieth day of the
9calendar month following the end of such calendar quarter. The
10taxpayer shall also file a return with the Department for each
11of the first two months of each calendar quarter, on or before
12the twentieth day of the following calendar month, stating:
13        1. The name of the seller;
14        2. The address of the principal place of business from
15    which he engages in business as a serviceman in this State;
16        3. The total amount of taxable receipts received by him
17    during the preceding calendar month, including receipts
18    from charge and time sales, but less all deductions allowed
19    by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due;
23        5-5. The signature of the taxpayer; and
24        6. Such other reasonable information as the Department
25    may require.
26    Beginning on January 1, 2020, each serviceman required or

 

 

10100SB1814ham001- 474 -LRB101 09785 JWD 61498 a

1authorized to collect the tax herein imposed on aviation fuel
2acquired as an incident to the purchase of a service in this
3State during the preceding calendar month shall, instead of
4reporting and paying tax as otherwise required by this Section,
5file an aviation fuel tax return with the Department on or
6before the twentieth day of each calendar month. The
7requirements related to the return shall be as otherwise
8provided in this Section. Notwithstanding any other provisions
9of this Act to the contrary, servicemen transferring aviation
10fuel incident to sales of service shall file all aviation fuel
11tax returns and shall make all aviation fuel tax payments by
12electronic means in the manner and form required by the
13Department. For purposes of this paragraph, "aviation fuel"
14means a product that is intended for use or offered for sale as
15fuel for an aircraft.
16    If a taxpayer fails to sign a return within 30 days after
17the proper notice and demand for signature by the Department,
18the return shall be considered valid and any amount shown to be
19due on the return shall be deemed assessed.
20    Prior to October 1, 2003, and on and after September 1,
212004 a serviceman may accept a Manufacturer's Purchase Credit
22certification from a purchaser in satisfaction of Service Use
23Tax as provided in Section 3-70 of the Service Use Tax Act if
24the purchaser provides the appropriate documentation as
25required by Section 3-70 of the Service Use Tax Act. A
26Manufacturer's Purchase Credit certification, accepted prior

 

 

10100SB1814ham001- 475 -LRB101 09785 JWD 61498 a

1to October 1, 2003 or on or after September 1, 2004 by a
2serviceman as provided in Section 3-70 of the Service Use Tax
3Act, may be used by that serviceman to satisfy Service
4Occupation Tax liability in the amount claimed in the
5certification, not to exceed 6.25% of the receipts subject to
6tax from a qualifying purchase. A Manufacturer's Purchase
7Credit reported on any original or amended return filed under
8this Act after October 20, 2003 for reporting periods prior to
9September 1, 2004 shall be disallowed. Manufacturer's Purchase
10Credit reported on annual returns due on or after January 1,
112005 will be disallowed for periods prior to September 1, 2004.
12No Manufacturer's Purchase Credit may be used after September
1330, 2003 through August 31, 2004 to satisfy any tax liability
14imposed under this Act, including any audit liability.
15    If the serviceman's average monthly tax liability to the
16Department does not exceed $200, the Department may authorize
17his returns to be filed on a quarter annual basis, with the
18return for January, February and March of a given year being
19due by April 20 of such year; with the return for April, May
20and June of a given year being due by July 20 of such year; with
21the return for July, August and September of a given year being
22due by October 20 of such year, and with the return for
23October, November and December of a given year being due by
24January 20 of the following year.
25    If the serviceman's average monthly tax liability to the
26Department does not exceed $50, the Department may authorize

 

 

10100SB1814ham001- 476 -LRB101 09785 JWD 61498 a

1his returns to be filed on an annual basis, with the return for
2a given year being due by January 20 of the following year.
3    Such quarter annual and annual returns, as to form and
4substance, shall be subject to the same requirements as monthly
5returns.
6    Notwithstanding any other provision in this Act concerning
7the time within which a serviceman may file his return, in the
8case of any serviceman who ceases to engage in a kind of
9business which makes him responsible for filing returns under
10this Act, such serviceman shall file a final return under this
11Act with the Department not more than 1 month after
12discontinuing such business.
13    Beginning October 1, 1993, a taxpayer who has an average
14monthly tax liability of $150,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1994, a taxpayer who has
17an average monthly tax liability of $100,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1995, a taxpayer who has
20an average monthly tax liability of $50,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 2000, a taxpayer who has
23an annual tax liability of $200,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. The term "annual tax liability" shall be the
26sum of the taxpayer's liabilities under this Act, and under all

 

 

10100SB1814ham001- 477 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 478 -LRB101 09785 JWD 61498 a

1    Where a serviceman collects the tax with respect to the
2selling price of tangible personal property which he sells and
3the purchaser thereafter returns such tangible personal
4property and the serviceman refunds the selling price thereof
5to the purchaser, such serviceman shall also refund, to the
6purchaser, the tax so collected from the purchaser. When filing
7his return for the period in which he refunds such tax to the
8purchaser, the serviceman may deduct the amount of the tax so
9refunded by him to the purchaser from any other Service
10Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
11Use Tax which such serviceman may be required to pay or remit
12to the Department, as shown by such return, provided that the
13amount of the tax to be deducted shall previously have been
14remitted to the Department by such serviceman. If the
15serviceman shall not previously have remitted the amount of
16such tax to the Department, he shall be entitled to no
17deduction hereunder upon refunding such tax to the purchaser.
18    If experience indicates such action to be practicable, the
19Department may prescribe and furnish a combination or joint
20return which will enable servicemen, who are required to file
21returns hereunder and also under the Retailers' Occupation Tax
22Act, the Use Tax Act or the Service Use Tax Act, to furnish all
23the return information required by all said Acts on the one
24form.
25    Where the serviceman has more than one business registered
26with the Department under separate registrations hereunder,

 

 

10100SB1814ham001- 479 -LRB101 09785 JWD 61498 a

1such serviceman shall file separate returns for each registered
2business.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund the revenue realized for
5the preceding month from the 1% tax imposed under this Act.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund 4% of the
8revenue realized for the preceding month from the 6.25% general
9rate on sales of tangible personal property other than aviation
10fuel sold on or after December 1, 2019. This exception for
11aviation fuel only applies for so long as the revenue use
12requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
13binding on the State.
14    For aviation fuel sold on or after December 1, 2019, each
15month the Department shall pay into the State Aviation Program
16Fund 4% of the net revenue realized for the preceding month
17from the 6.25% general rate on the selling price of aviation
18fuel, less an amount estimated by the Department to be required
19for refunds of the 4% portion of the tax on aviation fuel under
20this Act, which amount shall be deposited into the Aviation
21Fuel Sales Tax Refund Fund. The Department shall only pay
22moneys into the State Aviation Program Fund and the Aviation
23Fuel Sales Tax Refund Fund under this Act for so long as the
24revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2547133 are binding on the State.
26    Beginning August 1, 2000, each month the Department shall

 

 

10100SB1814ham001- 480 -LRB101 09785 JWD 61498 a

1pay into the County and Mass Transit District Fund 20% of the
2net revenue realized for the preceding month from the 1.25%
3rate on the selling price of motor fuel and gasohol.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the revenue
6realized for the preceding month from the 6.25% general rate on
7transfers of tangible personal property other than aviation
8fuel sold on or after December 1, 2019. This exception for
9aviation fuel only applies for so long as the revenue use
10requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
11binding on the State.
12    For aviation fuel sold on or after December 1, 2019, each
13month the Department shall pay into the State Aviation Program
14Fund 16% of the net revenue realized for the preceding month
15from the 6.25% general rate on the selling price of aviation
16fuel, less an amount estimated by the Department to be required
17for refunds of the 16% portion of the tax on aviation fuel
18under this Act, which amount shall be deposited into the
19Aviation Fuel Sales Tax Refund Fund. The Department shall only
20pay moneys into the State Aviation Program Fund and the
21Aviation Fuel Sales Tax Refund Fund under this Act for so long
22as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23U.S.C. 47133 are binding on the State.
24    Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

 

 

10100SB1814ham001- 481 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 482 -LRB101 09785 JWD 61498 a

1each month the Department shall deposit $500,000 into the State
2Crime Laboratory Fund.
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 Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Account in the
25Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

 

 

10100SB1814ham001- 483 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 484 -LRB101 09785 JWD 61498 a

1than the amount required to be transferred in such month from
2the Build Illinois Bond Account to the Build Illinois Bond
3Retirement and Interest Fund pursuant to Section 13 of the
4Build Illinois Bond Act, an amount equal to such deficiency
5shall be immediately paid from other moneys received by the
6Department pursuant to the Tax Acts to the Build Illinois Fund;
7provided, however, that any amounts paid to the Build Illinois
8Fund in any fiscal year pursuant to this sentence shall be
9deemed to constitute payments pursuant to clause (b) of the
10preceding sentence and shall reduce the amount otherwise
11payable for such fiscal year pursuant to clause (b) of the
12preceding sentence. The moneys received by the Department
13pursuant to this Act and required to be deposited into the
14Build Illinois Fund are subject to the pledge, claim and charge
15set forth in Section 12 of the Build Illinois Bond Act.
16    Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of the sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

 

 

10100SB1814ham001- 485 -LRB101 09785 JWD 61498 a

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

 

 

10100SB1814ham001- 486 -LRB101 09785 JWD 61498 a

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26    Beginning July 20, 1993 and in each month of each fiscal

 

 

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1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13    Subject to payment of amounts into the Capital Projects
14Fund, the Build Illinois Fund, and the McCormick Place
15Expansion Project Fund pursuant to the preceding paragraphs or
16in any amendments thereto hereafter enacted, the Department
17shall each month deposit into the Aviation Fuel Sales Tax
18Refund Fund an amount estimated by the Department to be
19required for refunds of the 80% portion of the tax on aviation
20fuel under this Act.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois Tax
26Increment Fund 0.27% of 80% of the net revenue realized for the

 

 

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1preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning with the receipt of the first report of
7taxes paid by an eligible business and continuing for a 25-year
8period, the Department shall each month pay into the Energy
9Infrastructure Fund 80% of the net revenue realized from the
106.25% general rate on the selling price of Illinois-mined coal
11that was sold to an eligible business. For purposes of this
12paragraph, the term "eligible business" means a new electric
13generating facility certified pursuant to Section 605-332 of
14the Department of Commerce and Economic Opportunity Law of the
15Civil Administrative Code of Illinois.
16    Subject to payment of amounts into the Build Illinois Fund,
17the McCormick Place Expansion Project Fund, the Illinois Tax
18Increment Fund, and the Energy Infrastructure Fund pursuant to
19the preceding paragraphs or in any amendments to this Section
20hereafter enacted, beginning on the first day of the first
21calendar month to occur on or after August 26, 2014 (the
22effective date of Public Act 98-1098), each month, from the
23collections made under Section 9 of the Use Tax Act, Section 9
24of the Service Use Tax Act, Section 9 of the Service Occupation
25Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
26the Department shall pay into the Tax Compliance and

 

 

10100SB1814ham001- 489 -LRB101 09785 JWD 61498 a

1Administration Fund, to be used, subject to appropriation, to
2fund additional auditors and compliance personnel at the
3Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4the cash receipts collected during the preceding fiscal year by
5the Audit Bureau of the Department under the Use Tax Act, the
6Service Use Tax Act, the Service Occupation Tax Act, the
7Retailers' Occupation Tax Act, and associated local occupation
8and use taxes administered by the Department (except the amount
9collected on aviation fuel sold on or after December 1, 2019).
10    Subject to payments of amounts into the Build Illinois
11Fund, the McCormick Place Expansion Project Fund, the Illinois
12Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
13Compliance and Administration Fund as provided in this Section,
14beginning on July 1, 2018 the Department shall pay each month
15into the Downstate Public Transportation Fund the moneys
16required to be so paid under Section 2-3 of the Downstate
17Public Transportation Act.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% shall be paid into the General
20Revenue Fund of the State Treasury and 25% shall be reserved in
21a special account and used only for the transfer to the Common
22School Fund as part of the monthly transfer from the General
23Revenue Fund in accordance with Section 8a of the State Finance
24Act.
25    The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

 

 

10100SB1814ham001- 490 -LRB101 09785 JWD 61498 a

1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the taxpayer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the taxpayer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The taxpayer's annual return to the
12Department shall also disclose the cost of goods sold by the
13taxpayer during the year covered by such return, opening and
14closing inventories of such goods for such year, cost of goods
15used from stock or taken from stock and given away by the
16taxpayer during such year, pay roll information of the
17taxpayer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such taxpayer as hereinbefore
21provided for in this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be liable
26    for a penalty equal to 1/6 of 1% of the tax due from such

 

 

10100SB1814ham001- 491 -LRB101 09785 JWD 61498 a

1    taxpayer under this Act during the period to be covered by
2    the annual return for each month or fraction of a month
3    until such return is filed as required, the penalty to be
4    assessed and collected in the same manner as any other
5    penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The foregoing portion of this Section concerning the filing
18of an annual information return shall not apply to a serviceman
19who is not required to file an income tax return with the
20United States Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

10100SB1814ham001- 492 -LRB101 09785 JWD 61498 a

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, it shall be
7permissible for manufacturers, importers and wholesalers whose
8products are sold by numerous servicemen in Illinois, and who
9wish to do so, to assume the responsibility for accounting and
10paying to the Department all tax accruing under this Act with
11respect to such sales, if the servicemen who are affected do
12not make written objection to the Department to this
13arrangement.
14(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
15100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
168-14-18; 100-1171, eff. 1-4-19.)
 
17    (35 ILCS 115/17)  (from Ch. 120, par. 439.117)
18    Sec. 17. If it shall appear that an amount of tax or
19penalty or interest has been paid in error hereunder directly
20to the Department by a serviceman, whether such amount be paid
21through a mistake of fact or an error of law, such serviceman
22may file a claim for credit or refund with the Department. If
23it shall appear that an amount of tax or penalty or interest
24has been paid in error to the Department hereunder by a
25supplier who is required or authorized to collect and remit the

 

 

10100SB1814ham001- 493 -LRB101 09785 JWD 61498 a

1Service Occupation Tax, whether such amount be paid through a
2mistake of fact or an error of law, such supplier may file a
3claim for credit or refund with the Department, provided that
4no credit shall be allowed nor any refund made for any amount
5paid by any such supplier unless it shall appear that he bore
6the burden of such amount and did not shift the burden thereof
7to anyone else (as in the case of a duplicated tax payment
8which the supplier made to the Department and did not collect
9from anyone else), or unless it shall appear that he or his
10legal representative has unconditionally repaid such amount to
11his vendee (1) who bore the burden thereof and has not shifted
12such burden directly or indirectly in any manner whatsoever;
13(2) who, if he has shifted such burden, has repaid
14unconditionally such amount to his own vendee, and (3) who is
15not entitled to receive any reimbursement therefor from any
16other source than from his supplier, nor to be relieved of such
17burden in any other manner whatsoever.
18    Any credit or refund that is allowed under this Section
19shall bear interest at the rate and in the manner specified in
20the Uniform Penalty and Interest Act.
21    Any claim filed hereunder shall be filed upon a form
22prescribed and furnished by the Department. The claim shall be
23signed by the claimant (or by the claimant's legal
24representative if the claimant shall have died or become a
25person under legal disability), or by a duly authorized agent
26of the claimant or his or her legal representative.

 

 

10100SB1814ham001- 494 -LRB101 09785 JWD 61498 a

1    A claim for credit or refund shall be considered to have
2been filed with the Department on the date upon which it is
3received by the Department. Upon receipt of any claim for
4credit or refund filed under this Act, any officer or employee
5of the Department, authorized in writing by the Director of
6Revenue to acknowledge receipt of such claims on behalf of the
7Department, shall execute on behalf of the Department, and
8shall deliver or mail to the claimant or his or her duly
9authorized agent, a written receipt, acknowledging that the
10claim has been filed with the Department, describing the claim
11in sufficient detail to identify it and stating the date upon
12which the claim was received by the Department. Such written
13receipt shall be prima facie evidence that the Department
14received the claim described in such receipt and shall be prima
15facie evidence of the date when such claim was received by the
16Department. In the absence of such a written receipt, the
17records of the Department as to when the claim was received by
18the Department, or as to whether or not the claim was received
19at all by the Department, shall be deemed to be prima facie
20correct upon these questions in the event of any dispute
21between the claimant (or his legal representative) and the
22Department concerning these questions.
23    In case the Department determines that the claimant is
24entitled to a refund, such refund shall be made only from the
25Aviation Fuel Sales Tax Refund Fund or from such appropriation
26as may be available for that purpose, as appropriate. If it

 

 

10100SB1814ham001- 495 -LRB101 09785 JWD 61498 a

1appears unlikely that the amount available appropriated would
2permit everyone having a claim allowed during the period
3covered by such appropriation or from the Aviation Fuel Sales
4Tax Refund Fund, as appropriate, to elect to receive a cash
5refund, the Department, by rule or regulation, shall provide
6for the payment of refunds in hardship cases and shall define
7what types of cases qualify as hardship cases.
8(Source: P.A. 87-205.)
 
9    Section 15-25. The Retailers' Occupation Tax Act is amended
10by changing Sections 3, 6, and 11 as follows:
 
11    (35 ILCS 120/3)  (from Ch. 120, par. 442)
12    Sec. 3. Except as provided in this Section, on or before
13the twentieth day of each calendar month, every person engaged
14in the business of selling tangible personal property at retail
15in this State during the preceding calendar month shall file a
16return with the Department, stating:
17        1. The name of the seller;
18        2. His residence address and the address of his
19    principal place of business and the address of the
20    principal place of business (if that is a different
21    address) from which he engages in the business of selling
22    tangible personal property at retail in this State;
23        3. Total amount of receipts received by him during the
24    preceding calendar month or quarter, as the case may be,

 

 

10100SB1814ham001- 496 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 497 -LRB101 09785 JWD 61498 a

1electronic filing requirement.
2    If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6    Each return shall be accompanied by the statement of
7prepaid tax issued pursuant to Section 2e for which credit is
8claimed.
9    Prior to October 1, 2003, and on and after September 1,
102004 a retailer may accept a Manufacturer's Purchase Credit
11certification from a purchaser in satisfaction of Use Tax as
12provided in Section 3-85 of the Use Tax Act if the purchaser
13provides the appropriate documentation as required by Section
143-85 of the Use Tax Act. A Manufacturer's Purchase Credit
15certification, accepted by a retailer prior to October 1, 2003
16and on and after September 1, 2004 as provided in Section 3-85
17of the Use Tax Act, may be used by that retailer to satisfy
18Retailers' Occupation Tax liability in the amount claimed in
19the certification, not to exceed 6.25% of the receipts subject
20to tax from a qualifying purchase. A Manufacturer's Purchase
21Credit reported on any original or amended return filed under
22this Act after October 20, 2003 for reporting periods prior to
23September 1, 2004 shall be disallowed. Manufacturer's
24Purchaser Credit reported on annual returns due on or after
25January 1, 2005 will be disallowed for periods prior to
26September 1, 2004. No Manufacturer's Purchase Credit may be

 

 

10100SB1814ham001- 498 -LRB101 09785 JWD 61498 a

1used after September 30, 2003 through August 31, 2004 to
2satisfy any tax liability imposed under this Act, including any
3audit liability.
4    The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11        1. The name of the seller;
12        2. The address of the principal place of business from
13    which he engages in the business of selling tangible
14    personal property at retail in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month from sales of tangible
17    personal property by him during such preceding calendar
18    month, including receipts from charge and time sales, but
19    less all deductions allowed by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due; and
23        6. Such other reasonable information as the Department
24    may require.
25    Beginning on January 1, 2020, every person engaged in the
26business of selling aviation fuel at retail in this State

 

 

10100SB1814ham001- 499 -LRB101 09785 JWD 61498 a

1during the preceding calendar month shall, instead of reporting
2and paying tax as otherwise required by this Section, file an
3aviation fuel tax return with the Department on or before the
4twentieth day of each calendar month. The requirements related
5to the return shall be as otherwise provided in this Section.
6Notwithstanding any other provisions of this Act to the
7contrary, retailers selling aviation fuel shall file all
8aviation fuel tax returns and shall make all aviation fuel tax
9payments by electronic means in the manner and form required by
10the Department. For purposes of this paragraph, "aviation fuel"
11means a product that is intended for use or offered for sale as
12fuel for an aircraft.
13    Beginning on October 1, 2003, any person who is not a
14licensed distributor, importing distributor, or manufacturer,
15as defined in the Liquor Control Act of 1934, but is engaged in
16the business of selling, at retail, alcoholic liquor shall file
17a statement with the Department of Revenue, in a format and at
18a time prescribed by the Department, showing the total amount
19paid for alcoholic liquor purchased during the preceding month
20and such other information as is reasonably required by the
21Department. The Department may adopt rules to require that this
22statement be filed in an electronic or telephonic format. Such
23rules may provide for exceptions from the filing requirements
24of this paragraph. For the purposes of this paragraph, the term
25"alcoholic liquor" shall have the meaning prescribed in the
26Liquor Control Act of 1934.

 

 

10100SB1814ham001- 500 -LRB101 09785 JWD 61498 a

1    Beginning on October 1, 2003, every distributor, importing
2distributor, and manufacturer of alcoholic liquor as defined in
3the Liquor Control Act of 1934, shall file a statement with the
4Department of Revenue, no later than the 10th day of the month
5for the preceding month during which transactions occurred, by
6electronic means, showing the total amount of gross receipts
7from the sale of alcoholic liquor sold or distributed during
8the preceding month to purchasers; identifying the purchaser to
9whom it was sold or distributed; the purchaser's tax
10registration number; and such other information reasonably
11required by the Department. A distributor, importing
12distributor, or manufacturer of alcoholic liquor must
13personally deliver, mail, or provide by electronic means to
14each retailer listed on the monthly statement a report
15containing a cumulative total of that distributor's, importing
16distributor's, or manufacturer's total sales of alcoholic
17liquor to that retailer no later than the 10th day of the month
18for the preceding month during which the transaction occurred.
19The distributor, importing distributor, or manufacturer shall
20notify the retailer as to the method by which the distributor,
21importing distributor, or manufacturer will provide the sales
22information. If the retailer is unable to receive the sales
23information by electronic means, the distributor, importing
24distributor, or manufacturer shall furnish the sales
25information by personal delivery or by mail. For purposes of
26this paragraph, the term "electronic means" includes, but is

 

 

10100SB1814ham001- 501 -LRB101 09785 JWD 61498 a

1not limited to, the use of a secure Internet website, e-mail,
2or facsimile.
3    If a total amount of less than $1 is payable, refundable or
4creditable, such amount shall be disregarded if it is less than
550 cents and shall be increased to $1 if it is 50 cents or more.
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" shall be the sum of
23the taxpayer'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

 

 

10100SB1814ham001- 502 -LRB101 09785 JWD 61498 a

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    Any amount which is required to be shown or reported on any
21return or other document under this Act shall, if such amount
22is not a whole-dollar amount, be increased to the nearest
23whole-dollar amount in any case where the fractional part of a
24dollar is 50 cents or more, and decreased to the nearest
25whole-dollar amount where the fractional part of a dollar is
26less than 50 cents.

 

 

10100SB1814ham001- 503 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 504 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 505 -LRB101 09785 JWD 61498 a

1Class 3, or Class 4 watercraft as defined in Section 3-2 of the
2Boat Registration and Safety Act, a personal watercraft, or any
3boat equipped with an inboard motor.
4    In addition, with respect to motor vehicles, watercraft,
5aircraft, and trailers that are required to be registered with
6an agency of this State, every person who is engaged in the
7business of leasing or renting such items and who, in
8connection with such business, sells any such item to a
9retailer for the purpose of resale is, notwithstanding any
10other provision of this Section to the contrary, authorized to
11meet the return-filing requirement of this Act by reporting the
12transfer of all the aircraft, watercraft, motor vehicles, or
13trailers transferred for resale during a month to the
14Department on the same uniform invoice-transaction reporting
15return form on or before the 20th of the month following the
16month in which the transfer takes place. Notwithstanding any
17other provision of this Act to the contrary, all returns filed
18under this paragraph must be filed by electronic means in the
19manner and form as required by the Department.
20    Any retailer who sells only motor vehicles, watercraft,
21aircraft, or trailers that are required to be registered with
22an agency of this State, so that all retailers' occupation tax
23liability is required to be reported, and is reported, on such
24transaction reporting returns and who is not otherwise required
25to file monthly or quarterly returns, need not file monthly or
26quarterly returns. However, those retailers shall be required

 

 

10100SB1814ham001- 506 -LRB101 09785 JWD 61498 a

1to file returns on an annual basis.
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 1 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
24or 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

 

 

10100SB1814ham001- 507 -LRB101 09785 JWD 61498 a

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 1 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 day 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
18Illinois use tax may be transmitted to the Department by way of
19the State agency with which, or State officer with whom the
20tangible personal property must be titled or registered (if
21titling or registration is required) if the Department and such
22agency or State officer determine that this procedure will
23expedite the processing of applications for title or
24registration.
25    With each such transaction reporting return, the retailer
26shall remit the proper amount of tax due (or shall submit

 

 

10100SB1814ham001- 508 -LRB101 09785 JWD 61498 a

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 use tax
4receipt (or a certificate of exemption if the Department is
5satisfied that the particular sale is tax exempt) which such
6purchaser may submit to the agency with which, or State officer
7with whom, he must title or register the tangible personal
8property that is involved (if titling or registration is
9required) in support of such purchaser's application for an
10Illinois certificate or other evidence of title or registration
11to such tangible 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
22the tax 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

 

 

10100SB1814ham001- 509 -LRB101 09785 JWD 61498 a

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    Refunds made by the seller during the preceding return
13period to purchasers, on account of tangible personal property
14returned to the seller, shall be allowed as a deduction under
15subdivision 5 of his monthly or quarterly return, as the case
16may be, in case the seller had theretofore included the
17receipts from the sale of such tangible personal property in a
18return filed by him and had paid the tax imposed by this Act
19with respect to such receipts.
20    Where the seller is a corporation, the return filed on
21behalf of such corporation shall be signed by the president,
22vice-president, secretary or treasurer or by the properly
23accredited agent of such corporation.
24    Where the seller is a limited liability company, the return
25filed on behalf of the limited liability company shall be
26signed by a manager, member, or properly accredited agent of

 

 

10100SB1814ham001- 510 -LRB101 09785 JWD 61498 a

1the limited liability company.
2    Except as provided in this Section, the retailer filing the
3return under this Section shall, at the time of filing such
4return, pay to the Department the amount of tax imposed by this
5Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
6on and after January 1, 1990, or $5 per calendar year,
7whichever is greater, which is allowed to reimburse the
8retailer for the expenses incurred in keeping records,
9preparing and filing returns, remitting the tax and supplying
10data to the Department on request. The discount under this
11Section is not allowed for taxes paid on aviation fuel that are
12deposited into the State Aviation Program Fund under this Act.
13Any prepayment made pursuant to Section 2d of this Act shall be
14included in the amount on which such 2.1% or 1.75% discount is
15computed. In the case of retailers who report and pay the tax
16on a transaction by transaction basis, as provided in this
17Section, such discount shall be taken with each such tax
18remittance instead of when such retailer files his periodic
19return. The discount allowed under this Section is allowed only
20for returns that are filed in the manner required by this Act.
21The Department may disallow the discount for retailers whose
22certificate of registration is revoked at the time the return
23is filed, but only if the Department's decision to revoke the
24certificate of registration has become final.
25    Before October 1, 2000, if the taxpayer's average monthly
26tax liability to the Department under this Act, the Use Tax

 

 

10100SB1814ham001- 511 -LRB101 09785 JWD 61498 a

1Act, the Service Occupation Tax Act, and the Service Use Tax
2Act, excluding any liability for prepaid sales tax to be
3remitted in accordance with Section 2d of this Act, was $10,000
4or more during the preceding 4 complete calendar quarters, he
5shall file a return with the Department each month by the 20th
6day of the month next following the month during which such tax
7liability is incurred and shall make payments to the Department
8on or before the 7th, 15th, 22nd and last day of the month
9during which such liability is incurred. On and after October
101, 2000, if the taxpayer's average monthly tax liability to the
11Department under this Act, the Use Tax Act, the Service
12Occupation Tax Act, and the Service Use Tax Act, excluding any
13liability for prepaid sales tax to be remitted in accordance
14with Section 2d of this Act, was $20,000 or more during the
15preceding 4 complete calendar quarters, he shall file a return
16with the Department each month by the 20th day of the month
17next following the month during which such tax liability is
18incurred and shall make payment to the Department on or before
19the 7th, 15th, 22nd and last day of the month during which such
20liability is incurred. If the month during which such tax
21liability is incurred began prior to January 1, 1985, each
22payment shall be in an amount equal to 1/4 of the taxpayer's
23actual liability for the month or an amount set by the
24Department not to exceed 1/4 of the average monthly liability
25of the taxpayer to the Department for the preceding 4 complete
26calendar quarters (excluding the month of highest liability and

 

 

10100SB1814ham001- 512 -LRB101 09785 JWD 61498 a

1the month of lowest liability in such 4 quarter period). If the
2month during which such tax liability is incurred begins on or
3after January 1, 1985 and prior to January 1, 1987, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 27.5% of the taxpayer's
6liability for the same calendar month of the preceding year. If
7the month during which such tax liability is incurred begins on
8or after January 1, 1987 and prior to January 1, 1988, each
9payment shall be in an amount equal to 22.5% of the taxpayer's
10actual liability for the month or 26.25% of the taxpayer's
11liability for the same calendar month of the preceding year. If
12the month during which such tax liability is incurred begins on
13or after January 1, 1988, and prior to January 1, 1989, or
14begins on or after January 1, 1996, each payment shall be in an
15amount equal to 22.5% of the taxpayer's actual liability for
16the month or 25% of the taxpayer's liability for the same
17calendar month of the preceding year. If the month during which
18such tax liability is incurred begins on or after January 1,
191989, and prior to January 1, 1996, each payment shall be in an
20amount equal to 22.5% of the taxpayer's actual liability for
21the month or 25% of the taxpayer's liability for the same
22calendar month of the preceding year or 100% of the taxpayer's
23actual liability for the quarter monthly reporting period. The
24amount of such quarter monthly payments shall be credited
25against the final tax liability of the taxpayer's return for
26that month. Before October 1, 2000, once applicable, the

 

 

10100SB1814ham001- 513 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 514 -LRB101 09785 JWD 61498 a

1quarter period is less than $20,000. However, if a taxpayer can
2show the Department that a substantial change in the taxpayer's
3business has occurred which causes the taxpayer to anticipate
4that his average monthly tax liability for the reasonably
5foreseeable future will fall below the $20,000 threshold stated
6above, then such taxpayer may petition the Department for a
7change in such taxpayer's reporting status. The Department
8shall change such taxpayer's reporting status unless it finds
9that such change is seasonal in nature and not likely to be
10long term. If any such quarter monthly payment is not paid at
11the time or in the amount required by this Section, then the
12taxpayer shall be liable for penalties and interest on the
13difference between the minimum amount due as a payment and the
14amount of such quarter monthly payment actually and timely
15paid, except insofar as the taxpayer has previously made
16payments for that month to the Department in excess of the
17minimum payments previously due as provided in this Section.
18The Department shall make reasonable rules and regulations to
19govern the quarter monthly payment amount and quarter monthly
20payment dates for taxpayers who file on other than a calendar
21monthly basis.
22    The provisions of this paragraph apply before October 1,
232001. Without regard to whether a taxpayer is required to make
24quarter monthly payments as specified above, any taxpayer who
25is required by Section 2d of this Act to collect and remit
26prepaid taxes and has collected prepaid taxes which average in

 

 

10100SB1814ham001- 515 -LRB101 09785 JWD 61498 a

1excess of $25,000 per month during the preceding 2 complete
2calendar quarters, shall file a return with the Department as
3required by Section 2f and shall make payments to the
4Department on or before the 7th, 15th, 22nd and last day of the
5month during which such liability is incurred. If the month
6during which such tax liability is incurred began prior to
7September 1, 1985 (the effective date of Public Act 84-221),
8each payment shall be in an amount not less than 22.5% of the
9taxpayer's actual liability under Section 2d. If the month
10during which such tax liability is incurred begins on or after
11January 1, 1986, each payment shall be in an amount equal to
1222.5% of the taxpayer's actual liability for the month or 27.5%
13of the taxpayer's liability for the same calendar month of the
14preceding calendar year. If the month during which such tax
15liability is incurred begins on or after January 1, 1987, 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.
19The amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month filed under this Section or Section 2f, as the case
22may be. Once applicable, the requirement of the making of
23quarter monthly payments to the Department pursuant to this
24paragraph shall continue until such taxpayer's average monthly
25prepaid tax collections during the preceding 2 complete
26calendar quarters is $25,000 or less. If any such quarter

 

 

10100SB1814ham001- 516 -LRB101 09785 JWD 61498 a

1monthly payment is not paid at the time or in the amount
2required, the taxpayer shall be liable for penalties and
3interest on such difference, except insofar as the taxpayer has
4previously made payments for that month in excess of the
5minimum payments previously due.
6    The provisions of this paragraph apply on and after October
71, 2001. Without regard to whether a taxpayer is required to
8make quarter monthly payments as specified above, any taxpayer
9who is required by Section 2d of this Act to collect and remit
10prepaid taxes and has collected prepaid taxes that average in
11excess of $20,000 per month during the preceding 4 complete
12calendar quarters shall file a return with the Department as
13required by Section 2f and shall make payments to the
14Department on or before the 7th, 15th, 22nd and last day of the
15month during which the liability is incurred. Each payment
16shall be in an amount equal to 22.5% of the taxpayer's actual
17liability for the month or 25% of the taxpayer's liability for
18the same calendar month of the preceding year. The amount of
19the quarter monthly payments shall be credited against the
20final tax liability of the taxpayer's return for that month
21filed under this Section or Section 2f, as the case may be.
22Once applicable, the requirement of the making of quarter
23monthly payments to the Department pursuant to this paragraph
24shall continue until the taxpayer's average monthly prepaid tax
25collections during the preceding 4 complete calendar quarters
26(excluding the month of highest liability and the month of

 

 

10100SB1814ham001- 517 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 518 -LRB101 09785 JWD 61498 a

1taken was not actually due to the taxpayer, the taxpayer's 2.1%
2and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
3of the difference between the credit taken and that actually
4due, and that taxpayer shall be liable for penalties and
5interest on such difference.
6    If a retailer of motor fuel is entitled to a credit under
7Section 2d of this Act which exceeds the taxpayer's liability
8to the Department under this Act for the month which the
9taxpayer is filing a return, the Department shall issue the
10taxpayer a credit memorandum for the excess.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund, a special fund in the
13State treasury which is hereby created, the net revenue
14realized for the preceding month from the 1% tax imposed under
15this Act.
16    Beginning January 1, 1990, each month the Department shall
17pay into the County and Mass Transit District Fund, a special
18fund in the State treasury which is hereby created, 4% of the
19net revenue realized for the preceding month from the 6.25%
20general rate other than aviation fuel sold on or after December
211, 2019. This exception for aviation fuel only applies for so
22long as the revenue use requirements of 49 U.S.C. 47107(b) and
2349 U.S.C. 47133 are binding on the State.
24    For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 4% of the net revenue realized for the preceding month

 

 

10100SB1814ham001- 519 -LRB101 09785 JWD 61498 a

1from the 6.25% general rate on the selling price of aviation
2fuel, less an amount estimated by the Department to be required
3for refunds of the 4% portion of the tax on aviation fuel under
4this Act, which amount shall be deposited into the Aviation
5Fuel Sales Tax Refund Fund. The Department shall only pay
6moneys into the State Aviation Program Fund and the Aviation
7Fuel Sales Tax Refund Fund under this Act for so long as the
8revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
947133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the County and Mass Transit District Fund 20% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol. Beginning
14September 1, 2010, each month the Department shall pay into the
15County and Mass Transit District Fund 20% of the net revenue
16realized for the preceding month from the 1.25% rate on the
17selling price of sales tax holiday items.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the net revenue
20realized for the preceding month from the 6.25% general rate on
21the selling price of tangible personal property other than
22aviation fuel sold on or after December 1, 2019. This exception
23for aviation fuel only applies for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the State.
26    For aviation fuel sold on or after December 1, 2019, each

 

 

10100SB1814ham001- 520 -LRB101 09785 JWD 61498 a

1month the Department shall pay into the State Aviation Program
2Fund 16% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be required
5for refunds of the 16% portion of the tax on aviation fuel
6under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuel Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of motor fuel and gasohol. Beginning September 1,
162010, each month the Department shall pay into the Local
17Government Tax Fund 80% of the net revenue realized for the
18preceding month from the 1.25% rate on the selling price of
19sales tax holiday items.
20    Beginning October 1, 2009, each month the Department shall
21pay into the Capital Projects Fund an amount that is equal to
22an amount estimated by the Department to represent 80% of the
23net revenue realized for the preceding month from the sale of
24candy, grooming and hygiene products, and soft drinks that had
25been taxed at a rate of 1% prior to September 1, 2009 but that
26are now taxed at 6.25%.

 

 

10100SB1814ham001- 521 -LRB101 09785 JWD 61498 a

1    Beginning July 1, 2011, each month the Department shall pay
2into the Clean Air Act Permit Fund 80% of the net revenue
3realized for the preceding month from the 6.25% general rate on
4the selling price of sorbents used in Illinois in the process
5of sorbent injection as used to comply with the Environmental
6Protection Act or the federal Clean Air Act, but the total
7payment into the Clean Air Act Permit Fund under this Act and
8the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
9    Beginning July 1, 2013, each month the Department shall pay
10into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Use Tax Act, the Service Use Tax
12Act, and the Service Occupation Tax Act an amount equal to the
13average monthly deficit in the Underground Storage Tank Fund
14during the prior year, as certified annually by the Illinois
15Environmental Protection Agency, but the total payment into the
16Underground Storage Tank Fund under this Act, the Use Tax Act,
17the Service Use Tax Act, and the Service Occupation Tax Act
18shall not exceed $18,000,000 in any State fiscal year. As used
19in this paragraph, the "average monthly deficit" shall be equal
20to the difference between the average monthly claims for
21payment by the fund and the average monthly revenues deposited
22into the fund, excluding payments made pursuant to this
23paragraph.
24    Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under the Use Tax Act, the Service
26Use Tax Act, the Service Occupation Tax Act, and this Act, each

 

 

10100SB1814ham001- 522 -LRB101 09785 JWD 61498 a

1month the Department shall deposit $500,000 into the State
2Crime Laboratory Fund.
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

 

 

10100SB1814ham001- 523 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 524 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 525 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 526 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 527 -LRB101 09785 JWD 61498 a

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 Capital Projects

 

 

10100SB1814ham001- 528 -LRB101 09785 JWD 61498 a

1Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, the Department shall each month deposit into the
5Aviation Fuel Sales Tax Refund Fund an amount estimated by the
6Department to be required for refunds of the 80% portion of the
7tax on aviation fuel under this Act.
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 July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois Tax
13Increment Fund 0.27% of 80% of the net revenue realized for the
14preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a 25-year
21period, the Department shall each month pay into the Energy
22Infrastructure Fund 80% of the net revenue realized from the
236.25% general rate on the selling price of Illinois-mined coal
24that was sold to an eligible business. For purposes of this
25paragraph, the term "eligible business" means a new electric
26generating facility certified pursuant to Section 605-332 of

 

 

10100SB1814ham001- 529 -LRB101 09785 JWD 61498 a

1the Department of Commerce and Economic Opportunity Law of the
2Civil Administrative Code of Illinois.
3    Subject to payment of amounts into the Build Illinois Fund,
4the McCormick Place Expansion Project Fund, the Illinois Tax
5Increment Fund, and the Energy Infrastructure Fund pursuant to
6the preceding paragraphs or in any amendments to this Section
7hereafter enacted, beginning on the first day of the first
8calendar month to occur on or after August 26, 2014 (the
9effective date of Public Act 98-1098), each month, from the
10collections made under Section 9 of the Use Tax Act, Section 9
11of the Service Use Tax Act, Section 9 of the Service Occupation
12Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
13the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year by
18the Audit Bureau of the Department under the Use Tax Act, the
19Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department (except the amount
22collected on aviation fuel sold on or after December 1, 2019).
23    Subject to payments of amounts into the Build Illinois
24Fund, the McCormick Place Expansion Project Fund, the Illinois
25Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

 

 

10100SB1814ham001- 530 -LRB101 09785 JWD 61498 a

1beginning on July 1, 2018 the Department shall pay each month
2into the Downstate Public Transportation Fund the moneys
3required to be so paid under Section 2-3 of the Downstate
4Public Transportation Act.
5    Of the remainder of the moneys received by the Department
6pursuant to this Act, 75% thereof shall be paid into the State
7Treasury and 25% shall be reserved in a special account and
8used only for the transfer to the Common School Fund as part of
9the monthly transfer from the General Revenue Fund in
10accordance with Section 8a of the State Finance Act.
11    The Department may, upon separate written notice to a
12taxpayer, require the taxpayer to prepare and file with the
13Department on a form prescribed by the Department within not
14less than 60 days after receipt of the notice an annual
15information return for the tax year specified in the notice.
16Such annual return to the Department shall include a statement
17of gross receipts as shown by the retailer's last Federal
18income tax return. If the total receipts of the business as
19reported in the Federal income tax return do not agree with the
20gross receipts reported to the Department of Revenue for the
21same period, the retailer shall attach to his annual return a
22schedule showing a reconciliation of the 2 amounts and the
23reasons for the difference. The retailer's annual return to the
24Department shall also disclose the cost of goods sold by the
25retailer during the year covered by such return, opening and
26closing inventories of such goods for such year, costs of goods

 

 

10100SB1814ham001- 531 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 532 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 533 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 534 -LRB101 09785 JWD 61498 a

1that a substantial number of concessionaires or other sellers
2who are not residents of Illinois will be engaging in the
3business of selling tangible personal property at retail at the
4exhibition or event, or other evidence of a significant risk of
5loss of revenue to the State. The Department shall notify
6concessionaires and other sellers affected by the imposition of
7this requirement. In the absence of notification by the
8Department, the concessionaires and other sellers shall file
9their returns as otherwise required in this Section.
10(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1199-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
127-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
13    (35 ILCS 120/6)  (from Ch. 120, par. 445)
14    Sec. 6. Credit memorandum or refund. If it appears, after
15claim therefor filed with the Department, that an amount of tax
16or penalty or interest has been paid which was not due under
17this Act, whether as the result of a mistake of fact or an
18error of law, except as hereinafter provided, then the
19Department shall issue a credit memorandum or refund to the
20person who made the erroneous payment or, if that person died
21or became a person under legal disability, to his or her legal
22representative, as such. For purposes of this Section, the tax
23is deemed to be erroneously paid by a retailer when the
24manufacturer of a motor vehicle sold by the retailer accepts
25the return of that automobile and refunds to the purchaser the

 

 

10100SB1814ham001- 535 -LRB101 09785 JWD 61498 a

1selling price of that vehicle as provided in the New Vehicle
2Buyer Protection Act. When a motor vehicle is returned for a
3refund of the purchase price under the New Vehicle Buyer
4Protection Act, the Department shall issue a credit memorandum
5or a refund for the amount of tax paid by the retailer under
6this Act attributable to the initial sale of that vehicle.
7Claims submitted by the retailer are subject to the same
8restrictions and procedures provided for in this Act. If it is
9determined that the Department should issue a credit memorandum
10or refund, the Department may first apply the amount thereof
11against any tax or penalty or interest due or to become due
12under this Act or under the Use Tax Act, the Service Occupation
13Tax Act, the Service Use Tax Act, any local occupation or use
14tax administered by the Department, Section 4 of the Water
15Commission Act of 1985, subsections (b), (c) and (d) of Section
165.01 of the Local Mass Transit District Act, or subsections
17(e), (f) and (g) of Section 4.03 of the Regional Transportation
18Authority Act, from the person who made the erroneous payment.
19If no tax or penalty or interest is due and no proceeding is
20pending to determine whether such person is indebted to the
21Department for tax or penalty or interest, the credit
22memorandum or refund shall be issued to the claimant; or (in
23the case of a credit memorandum) the credit memorandum may be
24assigned and set over by the lawful holder thereof, subject to
25reasonable rules of the Department, to any other person who is
26subject to this Act, the Use Tax Act, the Service Occupation

 

 

10100SB1814ham001- 536 -LRB101 09785 JWD 61498 a

1Tax Act, the Service Use Tax Act, any local occupation or use
2tax administered by the Department, Section 4 of the Water
3Commission Act of 1985, subsections (b), (c) and (d) of Section
45.01 of the Local Mass Transit District Act, or subsections
5(e), (f) and (g) of Section 4.03 of the Regional Transportation
6Authority Act, and the amount thereof applied by the Department
7against any tax or penalty or interest due or to become due
8under this Act or under the Use Tax Act, the Service Occupation
9Tax Act, the Service Use Tax Act, any local occupation or use
10tax administered by the Department, Section 4 of the Water
11Commission Act of 1985, subsections (b), (c) and (d) of Section
125.01 of the Local Mass Transit District Act, or subsections
13(e), (f) and (g) of Section 4.03 of the Regional Transportation
14Authority Act, from such assignee. However, as to any claim for
15credit or refund filed with the Department on and after each
16January 1 and July 1 no amount of tax or penalty or interest
17erroneously paid (either in total or partial liquidation of a
18tax or penalty or amount of interest under this Act) more than
193 years prior to such January 1 and July 1, respectively, shall
20be credited or refunded, except that if both the Department and
21the taxpayer have agreed to an extension of time to issue a
22notice of tax liability as provided in Section 4 of this Act,
23such claim may be filed at any time prior to the expiration of
24the period agreed upon.
25    No claim may be allowed for any amount paid to the
26Department, whether paid voluntarily or involuntarily, if paid

 

 

10100SB1814ham001- 537 -LRB101 09785 JWD 61498 a

1in total or partial liquidation of an assessment which had
2become final before the claim for credit or refund to recover
3the amount so paid is filed with the Department, or if paid in
4total or partial liquidation of a judgment or order of court.
5No credit may be allowed or refund made for any amount paid by
6or collected from any claimant unless it appears (a) that the
7claimant bore the burden of such amount and has not been
8relieved thereof nor reimbursed therefor and has not shifted
9such burden directly or indirectly through inclusion of such
10amount in the price of the tangible personal property sold by
11him or her or in any manner whatsoever; and that no
12understanding or agreement, written or oral, exists whereby he
13or she or his or her legal representative may be relieved of
14the burden of such amount, be reimbursed therefor or may shift
15the burden thereof; or (b) that he or she or his or her legal
16representative has repaid unconditionally such amount to his or
17her vendee (1) who bore the burden thereof and has not shifted
18such burden directly or indirectly, in any manner whatsoever;
19(2) who, if he or she has shifted such burden, has repaid
20unconditionally such amount to his own vendee; and (3) who is
21not entitled to receive any reimbursement therefor from any
22other source than from his or her vendor, nor to be relieved of
23such burden in any manner whatsoever. No credit may be allowed
24or refund made for any amount paid by or collected from any
25claimant unless it appears that the claimant has
26unconditionally repaid, to the purchaser, any amount collected

 

 

10100SB1814ham001- 538 -LRB101 09785 JWD 61498 a

1from the purchaser and retained by the claimant with respect to
2the same transaction under the Use Tax Act.
3    Any credit or refund that is allowed under this Section
4shall bear interest at the rate and in the manner specified in
5the Uniform Penalty and Interest Act.
6    In case the Department determines that the claimant is
7entitled to a refund, such refund shall be made only from the
8Aviation Fuel Sales Tax Refund Fund or from such appropriation
9as may be available for that purpose, as appropriate. If it
10appears unlikely that the amount available appropriated would
11permit everyone having a claim allowed during the period
12covered by such appropriation or from the Aviation Fuel Sales
13Tax Refund Fund, as appropriate, to elect to receive a cash
14refund, the Department, by rule or regulation, shall provide
15for the payment of refunds in hardship cases and shall define
16what types of cases qualify as hardship cases.
17    If a retailer who has failed to pay retailers' occupation
18tax on gross receipts from retail sales is required by the
19Department to pay such tax, such retailer, without filing any
20formal claim with the Department, shall be allowed to take
21credit against such retailers' occupation tax liability to the
22extent, if any, to which such retailer has paid an amount
23equivalent to retailers' occupation tax or has paid use tax in
24error to his or her vendor or vendors of the same tangible
25personal property which such retailer bought for resale and did
26not first use before selling it, and no penalty or interest

 

 

10100SB1814ham001- 539 -LRB101 09785 JWD 61498 a

1shall be charged to such retailer on the amount of such credit.
2However, when such credit is allowed to the retailer by the
3Department, the vendor is precluded from refunding any of that
4tax to the retailer and filing a claim for credit or refund
5with respect thereto with the Department. The provisions of
6this amendatory Act shall be applied retroactively, regardless
7of the date of the transaction.
8(Source: P.A. 91-901, eff. 1-1-01.)
 
9    (35 ILCS 120/11)  (from Ch. 120, par. 450)
10    Sec. 11. All information received by the Department from
11returns filed under this Act, or from any investigation
12conducted under this Act, shall be confidential, except for
13official purposes, and any person who divulges any such
14information in any manner, except in accordance with a proper
15judicial order or as otherwise provided by law, shall be guilty
16of a Class B misdemeanor with a fine not to exceed $7,500.
17    Nothing in this Act prevents the Director of Revenue from
18publishing or making available to the public the names and
19addresses of persons filing returns under this Act, or
20reasonable statistics concerning the operation of the tax by
21grouping the contents of returns so the information in any
22individual return is not disclosed.
23    Nothing in this Act prevents the Director of Revenue from
24divulging to the United States Government or the government of
25any other state, or any officer or agency thereof, for

 

 

10100SB1814ham001- 540 -LRB101 09785 JWD 61498 a

1exclusively official purposes, information received by the
2Department in administering this Act, provided that such other
3governmental agency agrees to divulge requested tax
4information to the Department.
5    The Department's furnishing of information derived from a
6taxpayer's return or from an investigation conducted under this
7Act to the surety on a taxpayer's bond that has been furnished
8to the Department under this Act, either to provide notice to
9such surety of its potential liability under the bond or, in
10order to support the Department's demand for payment from such
11surety under the bond, is an official purpose within the
12meaning of this Section.
13    The furnishing upon request of information obtained by the
14Department from returns filed under this Act or investigations
15conducted under this Act to the Illinois Liquor Control
16Commission for official use is deemed to be an official purpose
17within the meaning of this Section.
18    Notice to a surety of potential liability shall not be
19given unless the taxpayer has first been notified, not less
20than 10 days prior thereto, of the Department's intent to so
21notify the surety.
22    The furnishing upon request of the Auditor General, or his
23authorized agents, for official use, of returns filed and
24information related thereto under this Act is deemed to be an
25official purpose within the meaning of this Section.
26    Where an appeal or a protest has been filed on behalf of a

 

 

10100SB1814ham001- 541 -LRB101 09785 JWD 61498 a

1taxpayer, the furnishing upon request of the attorney for the
2taxpayer of returns filed by the taxpayer and information
3related thereto under this Act is deemed to be an official
4purpose within the meaning of this Section.
5    The furnishing of financial information to a municipality
6or county, upon request of the chief executive officer thereof,
7is an official purpose within the meaning of this Section,
8provided the municipality or county agrees in writing to the
9requirements of this Section. Information provided to
10municipalities and counties under this paragraph shall be
11limited to: (1) the business name; (2) the business address;
12(3) the standard classification number assigned to the
13business; (4) net revenue distributed to the requesting
14municipality or county that is directly related to the
15requesting municipality's or county's local share of the
16proceeds under the Use Tax Act, the Service Use Tax Act, the
17Service Occupation Tax Act, and the Retailers' Occupation Tax
18Act distributed from the Local Government Tax Fund, and, if
19applicable, any locally imposed retailers' occupation tax or
20service occupation tax; and (5) a listing of all businesses
21within the requesting municipality or county by account
22identification number and address. On and after July 1, 2015,
23the furnishing of financial information to municipalities and
24counties under this paragraph may be by electronic means.
25    Information so provided shall be subject to all
26confidentiality provisions of this Section. The written

 

 

10100SB1814ham001- 542 -LRB101 09785 JWD 61498 a

1agreement shall provide for reciprocity, limitations on
2access, disclosure, and procedures for requesting information.
3    The Department may make available to the Board of Trustees
4of any Metro East Mass Transit District information contained
5on transaction reporting returns required to be filed under
6Section 3 of this Act that report sales made within the
7boundary of the taxing authority of that Metro East Mass
8Transit District, as provided in Section 5.01 of the Local Mass
9Transit District Act. The disclosure shall be made pursuant to
10a written agreement between the Department and the Board of
11Trustees of a Metro East Mass Transit District, which is an
12official purpose within the meaning of this Section. The
13written agreement between the Department and the Board of
14Trustees of a Metro East Mass Transit District shall provide
15for reciprocity, limitations on access, disclosure, and
16procedures for requesting information. Information so provided
17shall be subject to all confidentiality provisions of this
18Section.
19    The Director may make available to any State agency,
20including the Illinois Supreme Court, which licenses persons to
21engage in any occupation, information that a person licensed by
22such agency has failed to file returns under this Act or pay
23the tax, penalty and interest shown therein, or has failed to
24pay any final assessment of tax, penalty or interest due under
25this Act. The Director may make available to any State agency,
26including the Illinois Supreme Court, information regarding

 

 

10100SB1814ham001- 543 -LRB101 09785 JWD 61498 a

1whether a bidder, contractor, or an affiliate of a bidder or
2contractor has failed to collect and remit Illinois Use tax on
3sales into Illinois, or any tax under this Act or pay the tax,
4penalty, and interest shown therein, or has failed to pay any
5final assessment of tax, penalty, or interest due under this
6Act, for the limited purpose of enforcing bidder and contractor
7certifications. The Director may make available to units of
8local government and school districts that require bidder and
9contractor certifications, as set forth in Sections 50-11 and
1050-12 of the Illinois Procurement Code, information regarding
11whether a bidder, contractor, or an affiliate of a bidder or
12contractor has failed to collect and remit Illinois Use tax on
13sales into Illinois, file returns under this Act, or pay the
14tax, penalty, and interest shown therein, or has failed to pay
15any final assessment of tax, penalty, or interest due under
16this Act, for the limited purpose of enforcing bidder and
17contractor certifications. For purposes of this Section, the
18term "affiliate" means any entity that (1) directly,
19indirectly, or constructively controls another entity, (2) is
20directly, indirectly, or constructively controlled by another
21entity, or (3) is subject to the control of a common entity.
22For purposes of this Section, an entity controls another entity
23if it owns, directly or individually, more than 10% of the
24voting securities of that entity. As used in this Section, the
25term "voting security" means a security that (1) confers upon
26the holder the right to vote for the election of members of the

 

 

10100SB1814ham001- 544 -LRB101 09785 JWD 61498 a

1board of directors or similar governing body of the business or
2(2) is convertible into, or entitles the holder to receive upon
3its exercise, a security that confers such a right to vote. A
4general partnership interest is a voting security.
5    The Director may make available to any State agency,
6including the Illinois Supreme Court, units of local
7government, and school districts, information regarding
8whether a bidder or contractor is an affiliate of a person who
9is not collecting and remitting Illinois Use taxes for the
10limited purpose of enforcing bidder and contractor
11certifications.
12    The Director may also make available to the Secretary of
13State information that a limited liability company, which has
14filed articles of organization with the Secretary of State, or
15corporation which has been issued a certificate of
16incorporation by the Secretary of State has failed to file
17returns under this Act or pay the tax, penalty and interest
18shown therein, or has failed to pay any final assessment of
19tax, penalty or interest due under this Act. An assessment is
20final when all proceedings in court for review of such
21assessment have terminated or the time for the taking thereof
22has expired without such proceedings being instituted.
23    The Director shall make available for public inspection in
24the Department's principal office and for publication, at cost,
25administrative decisions issued on or after January 1, 1995.
26These decisions are to be made available in a manner so that

 

 

10100SB1814ham001- 545 -LRB101 09785 JWD 61498 a

1the following taxpayer information is not disclosed:
2        (1) The names, addresses, and identification numbers
3    of the taxpayer, related entities, and employees.
4        (2) At the sole discretion of the Director, trade
5    secrets or other confidential information identified as
6    such by the taxpayer, no later than 30 days after receipt
7    of an administrative decision, by such means as the
8    Department shall provide by rule.
9    The Director shall determine the appropriate extent of the
10deletions allowed in paragraph (2). In the event the taxpayer
11does not submit deletions, the Director shall make only the
12deletions specified in paragraph (1).
13    The Director shall make available for public inspection and
14publication an administrative decision within 180 days after
15the issuance of the administrative decision. The term
16"administrative decision" has the same meaning as defined in
17Section 3-101 of Article III of the Code of Civil Procedure.
18Costs collected under this Section shall be paid into the Tax
19Compliance and Administration Fund.
20    Nothing contained in this Act shall prevent the Director
21from divulging information to any person pursuant to a request
22or authorization made by the taxpayer or by an authorized
23representative of the taxpayer.
24    The furnishing of information obtained by the Department
25from returns filed under this amendatory Act of the 101st
26General Assembly to the Department of Transportation for

 

 

10100SB1814ham001- 546 -LRB101 09785 JWD 61498 a

1purposes of compliance with this amendatory Act of the 101st
2General Assembly regarding aviation fuel is deemed to be an
3official purpose within the meaning of this Section.
4(Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
 
5    Section 15-30. The Motor Fuel Tax Law is amended by
6changing Sections 2, 2b, and 8a as follows:
 
7    (35 ILCS 505/2)  (from Ch. 120, par. 418)
8    Sec. 2. A tax is imposed on the privilege of operating
9motor vehicles upon the public highways and recreational-type
10watercraft upon the waters of this State.
11    (a) Prior to August 1, 1989, the tax is imposed at the rate
12of 13 cents per gallon on all motor fuel used in motor vehicles
13operating on the public highways and recreational type
14watercraft operating upon the waters of this State. Beginning
15on August 1, 1989 and until January 1, 1990, the rate of the
16tax imposed in this paragraph shall be 16 cents per gallon.
17Beginning January 1, 1990, the rate of tax imposed in this
18paragraph, including the tax on compressed natural gas, shall
19be 19 cents per gallon.
20    (b) The tax on the privilege of operating motor vehicles
21which use diesel fuel, liquefied natural gas, or propane shall
22be the rate according to paragraph (a) plus an additional 2 1/2
23cents per gallon. "Diesel fuel" is defined as any product
24intended for use or offered for sale as a fuel for engines in

 

 

10100SB1814ham001- 547 -LRB101 09785 JWD 61498 a

1which the fuel is injected into the combustion chamber and
2ignited by pressure without electric spark.
3    (c) A tax is imposed upon the privilege of engaging in the
4business of selling motor fuel as a retailer or reseller on all
5motor fuel used in motor vehicles operating on the public
6highways and recreational type watercraft operating upon the
7waters of this State: (1) at the rate of 3 cents per gallon on
8motor fuel owned or possessed by such retailer or reseller at
912:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
10gallon on motor fuel owned or possessed by such retailer or
11reseller at 12:01 A.M. on January 1, 1990.
12    Retailers and resellers who are subject to this additional
13tax shall be required to inventory such motor fuel and pay this
14additional tax in a manner prescribed by the Department of
15Revenue.
16    The tax imposed in this paragraph (c) shall be in addition
17to all other taxes imposed by the State of Illinois or any unit
18of local government in this State.
19    (d) Except as provided in Section 2a, the collection of a
20tax based on gallonage of gasoline used for the propulsion of
21any aircraft is prohibited on and after October 1, 1979, and
22the collection of a tax based on gallonage of special fuel used
23for the propulsion of any aircraft is prohibited on and after
24December 1, 2019.
25    (e) The collection of a tax, based on gallonage of all
26products commonly or commercially known or sold as 1-K

 

 

10100SB1814ham001- 548 -LRB101 09785 JWD 61498 a

1kerosene, regardless of its classification or uses, is
2prohibited (i) on and after July 1, 1992 until December 31,
31999, except when the 1-K kerosene is either: (1) delivered
4into bulk storage facilities of a bulk user, or (2) delivered
5directly into the fuel supply tanks of motor vehicles and (ii)
6on and after January 1, 2000. Beginning on January 1, 2000, the
7collection of a tax, based on gallonage of all products
8commonly or commercially known or sold as 1-K kerosene,
9regardless of its classification or uses, is prohibited except
10when the 1-K kerosene is delivered directly into a storage tank
11that is located at a facility that has withdrawal facilities
12that are readily accessible to and are capable of dispensing
131-K kerosene into the fuel supply tanks of motor vehicles. For
14purposes of this subsection (e), a facility is considered to
15have withdrawal facilities that are not "readily accessible to
16and capable of dispensing 1-K kerosene into the fuel supply
17tanks of motor vehicles" only if the 1-K kerosene is delivered
18from: (i) a dispenser hose that is short enough so that it will
19not reach the fuel supply tank of a motor vehicle or (ii) a
20dispenser that is enclosed by a fence or other physical barrier
21so that a vehicle cannot pull alongside the dispenser to permit
22fueling.
23    Any person who sells or uses 1-K kerosene for use in motor
24vehicles upon which the tax imposed by this Law has not been
25paid shall be liable for any tax due on the sales or use of 1-K
26kerosene.

 

 

10100SB1814ham001- 549 -LRB101 09785 JWD 61498 a

1(Source: P.A. 100-9, eff. 7-1-17.)
 
2    (35 ILCS 505/2b)  (from Ch. 120, par. 418b)
3    Sec. 2b. Receiver's monthly return. In addition to the tax
4collection and reporting responsibilities imposed elsewhere in
5this Act, a person who is required to pay the tax imposed by
6Section 2a of this Act shall pay the tax to the Department by
7return showing all fuel purchased, acquired or received and
8sold, distributed or used during the preceding calendar month
9including losses of fuel as the result of evaporation or
10shrinkage due to temperature variations, and such other
11reasonable information as the Department may require. Losses of
12fuel as the result of evaporation or shrinkage due to
13temperature variations may not exceed 1% of the total gallons
14in storage at the beginning of the month, plus the receipts of
15gallonage during the month, minus the gallonage remaining in
16storage at the end of the month. Any loss reported that is in
17excess of this amount shall be subject to the tax imposed by
18Section 2a of this Law. On and after July 1, 2001, for each
196-month period January through June, net losses of fuel (for
20each category of fuel that is required to be reported on a
21return) as the result of evaporation or shrinkage due to
22temperature variations may not exceed 1% of the total gallons
23in storage at the beginning of each January, plus the receipts
24of gallonage each January through June, minus the gallonage
25remaining in storage at the end of each June. On and after July

 

 

10100SB1814ham001- 550 -LRB101 09785 JWD 61498 a

11, 2001, for each 6-month period July through December, net
2losses of fuel (for each category of fuel that is required to
3be reported on a return) as the result of evaporation or
4shrinkage due to temperature variations may not exceed 1% of
5the total gallons in storage at the beginning of each July,
6plus the receipts of gallonage each July through December,
7minus the gallonage remaining in storage at the end of each
8December. Any net loss reported that is in excess of this
9amount shall be subject to the tax imposed by Section 2a of
10this Law. For purposes of this Section, "net loss" means the
11number of gallons gained through temperature variations minus
12the number of gallons lost through temperature variations or
13evaporation for each of the respective 6-month periods.
14    The return shall be prescribed by the Department and shall
15be filed between the 1st and 20th days of each calendar month.
16The Department may, in its discretion, combine the returns
17filed under this Section, Section 5, and Section 5a of this
18Act. The return must be accompanied by appropriate
19computer-generated magnetic media supporting schedule data in
20the format required by the Department, unless, as provided by
21rule, the Department grants an exception upon petition of a
22taxpayer. If the return is filed timely, the seller shall take
23a discount of 2% through June 30, 2003 and 1.75% thereafter
24which is allowed to reimburse the seller for the expenses
25incurred in keeping records, preparing and filing returns,
26collecting and remitting the tax and supplying data to the

 

 

10100SB1814ham001- 551 -LRB101 09785 JWD 61498 a

1Department on request. The discount, however, shall be
2applicable only to the amount of payment which accompanies a
3return that is filed timely in accordance with this Section.
4The discount under this Section is not allowed for taxes paid
5on aviation fuel that are deposited into the State Aviation
6Program Fund under this Act.
7    Beginning on January 1, 2020, each person who is required
8to pay the tax imposed under Section 2a of this Act on aviation
9fuel sold or used in this State during the preceding calendar
10month shall, instead of reporting and paying tax on aviation
11fuel as otherwise required by this Section, report and pay such
12tax on a separate aviation fuel tax return, on or before the
13twentieth day of each calendar month. The requirements related
14to the return shall be as otherwise provided in this Section.
15Notwithstanding any other provisions of this Act to the
16contrary, a person required to pay the tax imposed by Section
172a of this Act on aviation fuel shall file all aviation fuel
18tax returns and shall make all aviation fuel tax payments by
19electronic means in the manner and form required by the
20Department. For purposes of this paragraph, "aviation fuel"
21means a product that is intended for use or offered for sale as
22fuel for an aircraft.
23    If any payment provided for in this Section exceeds the
24receiver's liabilities under this Act, as shown on an original
25return, the Department may authorize the receiver to credit
26such excess payment against liability subsequently to be

 

 

10100SB1814ham001- 552 -LRB101 09785 JWD 61498 a

1remitted to the Department under this Act, in accordance with
2reasonable rules adopted by the Department. If the Department
3subsequently determines that all or any part of the credit
4taken was not actually due to the receiver, the receiver's
5discount shall be reduced by an amount equal to the difference
6between the discount as applied to the credit taken and that
7actually due, and that receiver shall be liable for penalties
8and interest on such difference.
9(Source: P.A. 100-1171, eff. 1-4-19.)
 
10    (35 ILCS 505/8a)  (from Ch. 120, par. 424a)
11    Sec. 8a. All money received by the Department under Section
122a of this Act, except money received from taxes on aviation
13fuel sold or used on or after December 1, 2019, shall be
14deposited in the Underground Storage Tank Fund created by
15Section 57.11 of the Environmental Protection Act, as now or
16hereafter amended. All money received by the Department under
17Section 2a of this Act for aviation fuel sold or used on or
18after December 1, 2019, shall be deposited into the State
19Aviation Program Fund. This exception for aviation fuel only
20applies for so long as the revenue use requirements of 49
21U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
22For purposes of this Section, "aviation fuel" means a product
23that is intended for use or offered for sale as fuel for an
24aircraft.
25(Source: P.A. 88-496.)
 

 

 

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1    Section 15-32. The Illinois Income Tax Act is amended by
2changing Section 703A as follows:
 
3    (35 ILCS 5/703A)
4    Sec. 703A. Information for reportable payment
5transactions. Every person required under Section 6050W of the
6Internal Revenue Code to file federal Form 1099-K, Third-Party
7Payment Card and Third Party Network Transactions, identifying
8a reportable payment transaction to a payee with an Illinois
9address shall furnish a copy to the Department at such time and
10in such manner as the Department may prescribe. In addition,
11for reporting periods beginning on or after January 1, 2020, at
12the same time and in the same manner as the foregoing
13reportable payment transactions are required to be reported to
14the Department, the person shall report to the Department and
15to any payee with an Illinois address any information required
16by Section 6050W of the Internal Revenue Code with respect to
17third-party network transactions related to that payee, but
18without regard to the de minimis limitations of subsection (e)
19of Section 6050W of the Internal Revenue Code, if, in that
20reporting period, the amount of those transactions exceeds
21$1,000 and the aggregate number of those transactions exceeds
223. Failure to provide any information required by this Section
23shall incur a penalty for failure to file an information return
24as provided in Section 3-4 of the Uniform Penalty and Interest

 

 

10100SB1814ham001- 554 -LRB101 09785 JWD 61498 a

1Act. The Department shall not share information gathered from
2Third Party Settlement Organizations with other federal,
3State, or local government entities.
4(Source: P.A. 100-1171, eff. 1-4-19.)
 
5    Section 15-35. The Innovation Development and Economy Act
6is amended by changing Sections 10 and 31 as follows:
 
7    (50 ILCS 470/10)
8    Sec. 10. Definitions. As used in this Act, the following
9words and phrases shall have the following meanings unless a
10different meaning clearly appears from the context:
11    "Base year" means the calendar year immediately prior to
12the calendar year in which the STAR bond district is
13established.
14    "Commence work" means the manifest commencement of actual
15operations on the development site, such as, erecting a
16building, general on-site and off-site grading and utility
17installations, commencing design and construction
18documentation, ordering lead-time materials, excavating the
19ground to lay a foundation or a basement, or work of like
20description which a reasonable person would recognize as being
21done with the intention and purpose to continue work until the
22project is completed.
23    "County" means the county in which a proposed STAR bond
24district is located.

 

 

10100SB1814ham001- 555 -LRB101 09785 JWD 61498 a

1    "De minimis" means an amount less than 15% of the land area
2within a STAR bond district.
3    "Department of Revenue" means the Department of Revenue of
4the State of Illinois.
5    "Destination user" means an owner, operator, licensee,
6co-developer, subdeveloper, or tenant (i) that operates a
7business within a STAR bond district that is a retail store
8having at least 150,000 square feet of sales floor area; (ii)
9that at the time of opening does not have another Illinois
10location within a 70 mile radius; (iii) that has an annual
11average of not less than 30% of customers who travel from at
12least 75 miles away or from out-of-state, as demonstrated by
13data from a comparable existing store or stores, or, if there
14is no comparable existing store, as demonstrated by an economic
15analysis that shows that the proposed retailer will have an
16annual average of not less than 30% of customers who travel
17from at least 75 miles away or from out-of-state; and (iv) that
18makes an initial capital investment, including project costs
19and other direct costs, of not less than $30,000,000 for such
20retail store.
21    "Destination hotel" means a hotel (as that term is defined
22in Section 2 of the Hotel Operators' Occupation Tax Act)
23complex having at least 150 guest rooms and which also includes
24a venue for entertainment attractions, rides, or other
25activities oriented toward the entertainment and amusement of
26its guests and other patrons.

 

 

10100SB1814ham001- 556 -LRB101 09785 JWD 61498 a

1    "Developer" means any individual, corporation, trust,
2estate, partnership, limited liability partnership, limited
3liability company, or other entity. The term does not include a
4not-for-profit entity, political subdivision, or other agency
5or instrumentality of the State.
6    "Director" means the Director of Revenue, who shall consult
7with the Director of Commerce and Economic Opportunity in any
8approvals or decisions required by the Director under this Act.
9    "Economic impact study" means a study conducted by an
10independent economist to project the financial benefit of the
11proposed STAR bond project to the local, regional, and State
12economies, consider the proposed adverse impacts on similar
13projects and businesses, as well as municipalities within the
14projected market area, and draw conclusions about the net
15effect of the proposed STAR bond project on the local,
16regional, and State economies. A copy of the economic impact
17study shall be provided to the Director for review.
18    "Eligible area" means any improved or vacant area that (i)
19is contiguous and is not, in the aggregate, less than 250 acres
20nor more than 500 acres which must include only parcels of real
21property directly and substantially benefited by the proposed
22STAR bond district plan, (ii) is adjacent to a federal
23interstate highway, (iii) is within one mile of 2 State
24highways, (iv) is within one mile of an entertainment user, or
25a major or minor league sports stadium or other similar
26entertainment venue that had an initial capital investment of

 

 

10100SB1814ham001- 557 -LRB101 09785 JWD 61498 a

1at least $20,000,000, and (v) includes land that was previously
2surface or strip mined. The area may be bisected by streets,
3highways, roads, alleys, railways, bike paths, streams,
4rivers, and other waterways and still be deemed contiguous. In
5addition, in order to constitute an eligible area one of the
6following requirements must be satisfied and all of which are
7subject to the review and approval of the Director as provided
8in subsection (d) of Section 15:
9        (a) the governing body of the political subdivision
10    shall have determined that the area meets the requirements
11    of a "blighted area" as defined under the Tax Increment
12    Allocation Redevelopment Act; or
13        (b) the governing body of the political subdivision
14    shall have determined that the area is a blighted area as
15    determined under the provisions of Section 11-74.3-5 of the
16    Illinois Municipal Code; or
17        (c) the governing body of the political subdivision
18    shall make the following findings:
19            (i) that the vacant portions of the area have
20        remained vacant for at least one year, or that any
21        building located on a vacant portion of the property
22        was demolished within the last year and that the
23        building would have qualified under item (ii) of this
24        subsection;
25            (ii) if portions of the area are currently
26        developed, that the use, condition, and character of

 

 

10100SB1814ham001- 558 -LRB101 09785 JWD 61498 a

1        the buildings on the property are not consistent with
2        the purposes set forth in Section 5;
3            (iii) that the STAR bond district is expected to
4        create or retain job opportunities within the
5        political subdivision;
6            (iv) that the STAR bond district will serve to
7        further the development of adjacent areas;
8            (v) that without the availability of STAR bonds,
9        the projects described in the STAR bond district plan
10        would not be possible;
11            (vi) that the master developer meets high
12        standards of creditworthiness and financial strength
13        as demonstrated by one or more of the following: (i)
14        corporate debenture ratings of BBB or higher by
15        Standard & Poor's Corporation or Baa or higher by
16        Moody's Investors Service, Inc.; (ii) a letter from a
17        financial institution with assets of $10,000,000 or
18        more attesting to the financial strength of the master
19        developer; or (iii) specific evidence of equity
20        financing for not less than 10% of the estimated total
21        STAR bond project costs;
22            (vii) that the STAR bond district will strengthen
23        the commercial sector of the political subdivision;
24            (viii) that the STAR bond district will enhance the
25        tax base of the political subdivision; and
26            (ix) that the formation of a STAR bond district is

 

 

10100SB1814ham001- 559 -LRB101 09785 JWD 61498 a

1        in the best interest of the political subdivision.
2    "Entertainment user" means an owner, operator, licensee,
3co-developer, subdeveloper, or tenant that operates a business
4within a STAR bond district that has a primary use of providing
5a venue for entertainment attractions, rides, or other
6activities oriented toward the entertainment and amusement of
7its patrons, occupies at least 20 acres of land in the STAR
8bond district, and makes an initial capital investment,
9including project costs and other direct and indirect costs, of
10not less than $25,000,000 for that venue.
11    "Feasibility study" means a feasibility study as defined in
12subsection (b) of Section 20.
13    "Infrastructure" means the public improvements and private
14improvements that serve the public purposes set forth in
15Section 5 of this Act and that benefit the STAR bond district
16or any STAR bond projects, including, but not limited to,
17streets, drives and driveways, traffic and directional signs
18and signals, parking lots and parking facilities,
19interchanges, highways, sidewalks, bridges, underpasses and
20overpasses, bike and walking trails, sanitary storm sewers and
21lift stations, drainage conduits, channels, levees, canals,
22storm water detention and retention facilities, utilities and
23utility connections, water mains and extensions, and street and
24parking lot lighting and connections.
25    "Local sales taxes" means any locally imposed taxes
26received by a municipality, county, or other local governmental

 

 

10100SB1814ham001- 560 -LRB101 09785 JWD 61498 a

1entity arising from sales by retailers and servicemen within a
2STAR bond district, including business district sales taxes and
3STAR bond occupation taxes, and that portion of the net revenue
4realized under the Retailers' Occupation Tax Act, the Use Tax
5Act, the Service Use Tax Act, and the Service Occupation Tax
6Act from transactions at places of business located within a
7STAR bond district that is deposited into the Local Government
8Tax Fund and the County and Mass Transit District Fund. For the
9purpose of this Act, "local sales taxes" does not include (i)
10any taxes authorized pursuant to the Local Mass Transit
11District Act or the Metro-East Park and Recreation District Act
12for so long as the applicable taxing district does not impose a
13tax on real property, (ii) county school facility occupation
14taxes imposed pursuant to Section 5-1006.7 of the Counties
15Code, or (iii) any taxes authorized under the Flood Prevention
16District Act.
17    "Local sales tax increment" means, except as otherwise
18provided in this Section, with respect to local sales taxes
19administered by the Illinois Department of Revenue, (i) all of
20the local sales tax paid by destination users, destination
21hotels, and entertainment users that is in excess of the local
22sales tax paid by destination users, destination hotels, and
23entertainment users for the same month in the base year, as
24determined by the Illinois Department of Revenue, (ii) in the
25case of a municipality forming a STAR bond district that is
26wholly within the corporate boundaries of the municipality and

 

 

10100SB1814ham001- 561 -LRB101 09785 JWD 61498 a

1in the case of a municipality and county forming a STAR bond
2district that is only partially within such municipality, that
3portion of the local sales tax paid by taxpayers that are not
4destination users, destination hotels, or entertainment users
5that is in excess of the local sales tax paid by taxpayers that
6are not destination users, destination hotels, or
7entertainment users for the same month in the base year, as
8determined by the Illinois Department of Revenue, and (iii) in
9the case of a county in which a STAR bond district is formed
10that is wholly within a municipality, that portion of the local
11sales tax paid by taxpayers that are not destination users,
12destination hotels, or entertainment users that is in excess of
13the local sales tax paid by taxpayers that are not destination
14users, destination hotels, or entertainment users for the same
15month in the base year, as determined by the Illinois
16Department of Revenue, but only if the corporate authorities of
17the county adopts an ordinance, and files a copy with the
18Department within the same time frames as required for STAR
19bond occupation taxes under Section 31, that designates the
20taxes referenced in this clause (iii) as part of the local
21sales tax increment under this Act. "Local sales tax increment"
22means, with respect to local sales taxes administered by a
23municipality, county, or other unit of local government, that
24portion of the local sales tax that is in excess of the local
25sales tax for the same month in the base year, as determined by
26the respective municipality, county, or other unit of local

 

 

10100SB1814ham001- 562 -LRB101 09785 JWD 61498 a

1government. If any portion of local sales taxes are, at the
2time of formation of a STAR bond district, already subject to
3tax increment financing under the Tax Increment Allocation
4Redevelopment Act, then the local sales tax increment for such
5portion shall be frozen at the base year established in
6accordance with this Act, and all future incremental increases
7shall be included in the "local sales tax increment" under this
8Act. Any party otherwise entitled to receipt of incremental
9local sales tax revenues through an existing tax increment
10financing district shall be entitled to continue to receive
11such revenues up to the amount frozen in the base year. Nothing
12in this Act shall affect the prior qualification of existing
13redevelopment project costs incurred that are eligible for
14reimbursement under the Tax Increment Allocation Redevelopment
15Act. In such event, prior to approving a STAR bond district,
16the political subdivision forming the STAR bond district shall
17take such action as is necessary, including amending the
18existing tax increment financing district redevelopment plan,
19to carry out the provisions of this Act. The Illinois
20Department of Revenue shall allocate the local sales tax
21increment only if the local sales tax is administered by the
22Department. "Local sales tax increment" does not include taxes
23and penalties collected on aviation fuel, as defined in Section
243 of the Retailers' Occupation Tax, sold on or after December
251, 2019.
26    "Market study" means a study to determine the ability of

 

 

10100SB1814ham001- 563 -LRB101 09785 JWD 61498 a

1the proposed STAR bond project to gain market share locally and
2regionally and to remain profitable past the term of repayment
3of STAR bonds.
4    "Master developer" means a developer cooperating with a
5political subdivision to plan, develop, and implement a STAR
6bond project plan for a STAR bond district. Subject to the
7limitations of Section 25, the master developer may work with
8and transfer certain development rights to other developers for
9the purpose of implementing STAR bond project plans and
10achieving the purposes of this Act. A master developer for a
11STAR bond district shall be appointed by a political
12subdivision in the resolution establishing the STAR bond
13district, and the master developer must, at the time of
14appointment, own or have control of, through purchase
15agreements, option contracts, or other means, not less than 50%
16of the acreage within the STAR bond district and the master
17developer or its affiliate must have ownership or control on
18June 1, 2010.
19    "Master development agreement" means an agreement between
20the master developer and the political subdivision to govern a
21STAR bond district and any STAR bond projects.
22    "Municipality" means the city, village, or incorporated
23town in which a proposed STAR bond district is located.
24    "Pledged STAR revenues" means those sales tax and revenues
25and other sources of funds pledged to pay debt service on STAR
26bonds or to pay project costs pursuant to Section 30.

 

 

10100SB1814ham001- 564 -LRB101 09785 JWD 61498 a

1Notwithstanding any provision to the contrary, the following
2revenues shall not constitute pledged STAR revenues or be
3available to pay principal and interest on STAR bonds: any
4State sales tax increment or local sales tax increment from a
5retail entity initiating operations in a STAR bond district
6while terminating operations at another Illinois location
7within 25 miles of the STAR bond district. For purposes of this
8paragraph, "terminating operations" means a closing of a retail
9operation that is directly related to the opening of the same
10operation or like retail entity owned or operated by more than
1150% of the original ownership in a STAR bond district within
12one year before or after initiating operations in the STAR bond
13district, but it does not mean closing an operation for reasons
14beyond the control of the retail entity, as documented by the
15retail entity, subject to a reasonable finding by the
16municipality (or county if such retail operation is not located
17within a municipality) in which the terminated operations were
18located that the closed location contained inadequate space,
19had become economically obsolete, or was no longer a viable
20location for the retailer or serviceman.
21    "Political subdivision" means a municipality or county
22which undertakes to establish a STAR bond district pursuant to
23the provisions of this Act.
24    "Project costs" means and includes the sum total of all
25costs incurred or estimated to be incurred on or following the
26date of establishment of a STAR bond district that are

 

 

10100SB1814ham001- 565 -LRB101 09785 JWD 61498 a

1reasonable or necessary to implement a STAR bond district plan
2or any STAR bond project plans, or both, including costs
3incurred for public improvements and private improvements that
4serve the public purposes set forth in Section 5 of this Act.
5Such costs include without limitation the following:
6        (a) costs of studies, surveys, development of plans and
7    specifications, formation, implementation, and
8    administration of a STAR bond district, STAR bond district
9    plan, any STAR bond projects, or any STAR bond project
10    plans, including, but not limited to, staff and
11    professional service costs for architectural, engineering,
12    legal, financial, planning, or other services, provided
13    however that no charges for professional services may be
14    based on a percentage of the tax increment collected and no
15    contracts for professional services, excluding
16    architectural and engineering services, may be entered
17    into if the terms of the contract extend beyond a period of
18    3 years;
19        (b) property assembly costs, including, but not
20    limited to, acquisition of land and other real property or
21    rights or interests therein, located within the boundaries
22    of a STAR bond district, demolition of buildings, site
23    preparation, site improvements that serve as an engineered
24    barrier addressing ground level or below ground
25    environmental contamination, including, but not limited
26    to, parking lots and other concrete or asphalt barriers,

 

 

10100SB1814ham001- 566 -LRB101 09785 JWD 61498 a

1    the clearing and grading of land, and importing additional
2    soil and fill materials, or removal of soil and fill
3    materials from the site;
4        (c) subject to paragraph (d), costs of buildings and
5    other vertical improvements that are located within the
6    boundaries of a STAR bond district and owned by a political
7    subdivision or other public entity, including without
8    limitation police and fire stations, educational
9    facilities, and public restrooms and rest areas;
10        (c-1) costs of buildings and other vertical
11    improvements that are located within the boundaries of a
12    STAR bond district and owned by a destination user or
13    destination hotel; except that only 2 destination users in
14    a STAR bond district and one destination hotel are eligible
15    to include the cost of those vertical improvements as
16    project costs;
17        (c-5) costs of buildings; rides and attractions, which
18    include carousels, slides, roller coasters, displays,
19    models, towers, works of art, and similar theme and
20    amusement park improvements; and other vertical
21    improvements that are located within the boundaries of a
22    STAR bond district and owned by an entertainment user;
23    except that only one entertainment user in a STAR bond
24    district is eligible to include the cost of those vertical
25    improvements as project costs;
26        (d) costs of the design and construction of

 

 

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1    infrastructure and public works located within the
2    boundaries of a STAR bond district that are reasonable or
3    necessary to implement a STAR bond district plan or any
4    STAR bond project plans, or both, except that project costs
5    shall not include the cost of constructing a new municipal
6    public building principally used to provide offices,
7    storage space, or conference facilities or vehicle
8    storage, maintenance, or repair for administrative, public
9    safety, or public works personnel and that is not intended
10    to replace an existing public building unless the political
11    subdivision makes a reasonable determination in a STAR bond
12    district plan or any STAR bond project plans, supported by
13    information that provides the basis for that
14    determination, that the new municipal building is required
15    to meet an increase in the need for public safety purposes
16    anticipated to result from the implementation of the STAR
17    bond district plan or any STAR bond project plans;
18        (e) costs of the design and construction of the
19    following improvements located outside the boundaries of a
20    STAR bond district, provided that the costs are essential
21    to further the purpose and development of a STAR bond
22    district plan and either (i) part of and connected to
23    sewer, water, or utility service lines that physically
24    connect to the STAR bond district or (ii) significant
25    improvements for adjacent offsite highways, streets,
26    roadways, and interchanges that are approved by the

 

 

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1    Illinois Department of Transportation. No other cost of
2    infrastructure and public works improvements located
3    outside the boundaries of a STAR bond district may be
4    deemed project costs;
5        (f) costs of job training and retraining projects,
6    including the cost of "welfare to work" programs
7    implemented by businesses located within a STAR bond
8    district;
9        (g) financing costs, including, but not limited to, all
10    necessary and incidental expenses related to the issuance
11    of obligations and which may include payment of interest on
12    any obligations issued hereunder including interest
13    accruing during the estimated period of construction of any
14    improvements in a STAR bond district or any STAR bond
15    projects for which such obligations are issued and for not
16    exceeding 36 months thereafter and including reasonable
17    reserves related thereto;
18        (h) to the extent the political subdivision by written
19    agreement accepts and approves the same, all or a portion
20    of a taxing district's capital costs resulting from a STAR
21    bond district or STAR bond projects necessarily incurred or
22    to be incurred within a taxing district in furtherance of
23    the objectives of a STAR bond district plan or STAR bond
24    project plans;
25        (i) interest cost incurred by a developer for project
26    costs related to the acquisition, formation,

 

 

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1    implementation, development, construction, and
2    administration of a STAR bond district, STAR bond district
3    plan, STAR bond projects, or any STAR bond project plans
4    provided that:
5            (i) payment of such costs in any one year may not
6        exceed 30% of the annual interest costs incurred by the
7        developer with regard to the STAR bond district or any
8        STAR bond projects during that year; and
9            (ii) the total of such interest payments paid
10        pursuant to this Act may not exceed 30% of the total
11        cost paid or incurred by the developer for a STAR bond
12        district or STAR bond projects, plus project costs,
13        excluding any property assembly costs incurred by a
14        political subdivision pursuant to this Act;
15        (j) costs of common areas located within the boundaries
16    of a STAR bond district;
17        (k) costs of landscaping and plantings, retaining
18    walls and fences, man-made lakes and ponds, shelters,
19    benches, lighting, and similar amenities located within
20    the boundaries of a STAR bond district;
21        (l) costs of mounted building signs, site monument, and
22    pylon signs located within the boundaries of a STAR bond
23    district; or
24        (m) if included in the STAR bond district plan and
25    approved in writing by the Director, salaries or a portion
26    of salaries for local government employees to the extent

 

 

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1    the same are directly attributable to the work of such
2    employees on the establishment and management of a STAR
3    bond district or any STAR bond projects.
4    Except as specified in items (a) through (m), "project
5costs" shall not include:
6        (i) the cost of construction of buildings that are
7    privately owned or owned by a municipality and leased to a
8    developer or retail user for non-entertainment retail
9    uses;
10        (ii) moving expenses for employees of the businesses
11    locating within the STAR bond district;
12        (iii) property taxes for property located in the STAR
13    bond district;
14        (iv) lobbying costs; and
15        (v) general overhead or administrative costs of the
16    political subdivision that would still have been incurred
17    by the political subdivision if the political subdivision
18    had not established a STAR bond district.
19    "Project development agreement" means any one or more
20agreements, including any amendments thereto, between a master
21developer and any co-developer or subdeveloper in connection
22with a STAR bond project, which project development agreement
23may include the political subdivision as a party.
24    "Projected market area" means any area within the State in
25which a STAR bond district or STAR bond project is projected to
26have a significant fiscal or market impact as determined by the

 

 

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1Director.
2    "Resolution" means a resolution, order, ordinance, or
3other appropriate form of legislative action of a political
4subdivision or other applicable public entity approved by a
5vote of a majority of a quorum at a meeting of the governing
6body of the political subdivision or applicable public entity.
7    "STAR bond" means a sales tax and revenue bond, note, or
8other obligation payable from pledged STAR revenues and issued
9by a political subdivision, the proceeds of which shall be used
10only to pay project costs as defined in this Act.
11    "STAR bond district" means the specific area declared to be
12an eligible area as determined by the political subdivision,
13and approved by the Director, in which the political
14subdivision may develop one or more STAR bond projects.
15    "STAR bond district plan" means the preliminary or
16conceptual plan that generally identifies the proposed STAR
17bond project areas and identifies in a general manner the
18buildings, facilities, and improvements to be constructed or
19improved in each STAR bond project area.
20    "STAR bond project" means a project within a STAR bond
21district which is approved pursuant to Section 20.
22    "STAR bond project area" means the geographic area within a
23STAR bond district in which there may be one or more STAR bond
24projects.
25    "STAR bond project plan" means the written plan adopted by
26a political subdivision for the development of a STAR bond

 

 

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1project in a STAR bond district; the plan may include, but is
2not limited to, (i) project costs incurred prior to the date of
3the STAR bond project plan and estimated future STAR bond
4project costs, (ii) proposed sources of funds to pay those
5costs, (iii) the nature and estimated term of any obligations
6to be issued by the political subdivision to pay those costs,
7(iv) the most recent equalized assessed valuation of the STAR
8bond project area, (v) an estimate of the equalized assessed
9valuation of the STAR bond district or applicable project area
10after completion of a STAR bond project, (vi) a general
11description of the types of any known or proposed developers,
12users, or tenants of the STAR bond project or projects included
13in the plan, (vii) a general description of the type,
14structure, and character of the property or facilities to be
15developed or improved, (viii) a description of the general land
16uses to apply to the STAR bond project, and (ix) a general
17description or an estimate of the type, class, and number of
18employees to be employed in the operation of the STAR bond
19project.
20    "State sales tax" means all of the net revenue realized
21under the Retailers' Occupation Tax Act, the Use Tax Act, the
22Service Use Tax Act, and the Service Occupation Tax Act from
23transactions at places of business located within a STAR bond
24district, excluding that portion of the net revenue realized
25under the Retailers' Occupation Tax Act, the Use Tax Act, the
26Service Use Tax Act, and the Service Occupation Tax Act from

 

 

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1transactions at places of business located within a STAR bond
2district that is deposited into the Local Government Tax Fund
3and the County and Mass Transit District Fund.
4    "State sales tax increment" means (i) 100% of that portion
5of the State sales tax that is in excess of the State sales tax
6for the same month in the base year, as determined by the
7Department of Revenue, from transactions at up to 2 destination
8users, one destination hotel, and one entertainment user
9located within a STAR bond district, which destination users,
10destination hotel, and entertainment user shall be designated
11by the master developer and approved by the political
12subdivision and the Director in conjunction with the applicable
13STAR bond project approval, and (ii) 25% of that portion of the
14State sales tax that is in excess of the State sales tax for
15the same month in the base year, as determined by the
16Department of Revenue, from all other transactions within a
17STAR bond district. If any portion of State sales taxes are, at
18the time of formation of a STAR bond district, already subject
19to tax increment financing under the Tax Increment Allocation
20Redevelopment Act, then the State sales tax increment for such
21portion shall be frozen at the base year established in
22accordance with this Act, and all future incremental increases
23shall be included in the State sales tax increment under this
24Act. Any party otherwise entitled to receipt of incremental
25State sales tax revenues through an existing tax increment
26financing district shall be entitled to continue to receive

 

 

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1such revenues up to the amount frozen in the base year. Nothing
2in this Act shall affect the prior qualification of existing
3redevelopment project costs incurred that are eligible for
4reimbursement under the Tax Increment Allocation Redevelopment
5Act. In such event, prior to approving a STAR bond district,
6the political subdivision forming the STAR bond district shall
7take such action as is necessary, including amending the
8existing tax increment financing district redevelopment plan,
9to carry out the provisions of this Act.
10    "Substantial change" means a change wherein the proposed
11STAR bond project plan differs substantially in size, scope, or
12use from the approved STAR bond district plan or STAR bond
13project plan.
14    "Taxpayer" means an individual, partnership, corporation,
15limited liability company, trust, estate, or other entity that
16is subject to the Illinois Income Tax Act.
17    "Total development costs" means the aggregate public and
18private investment in a STAR bond district, including project
19costs and other direct and indirect costs related to the
20development of the STAR bond district.
21    "Traditional retail use" means the operation of a business
22that derives at least 90% of its annual gross revenue from
23sales at retail, as that phrase is defined by Section 1 of the
24Retailers' Occupation Tax Act, but does not include the
25operations of destination users, entertainment users,
26restaurants, hotels, retail uses within hotels, or any other

 

 

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1non-retail uses.
2    "Vacant" means that portion of the land in a proposed STAR
3bond district that is not occupied by a building, facility, or
4other vertical improvement.
5(Source: P.A. 99-642, eff. 7-28-16.)
 
6    (50 ILCS 470/31)
7    Sec. 31. STAR bond occupation taxes.
8    (a) If the corporate authorities of a political subdivision
9have established a STAR bond district and have elected to
10impose a tax by ordinance pursuant to subsection (b) or (c) of
11this Section, each year after the date of the adoption of the
12ordinance and until all STAR bond project costs and all
13political subdivision obligations financing the STAR bond
14project costs, if any, have been paid in accordance with the
15STAR bond project plans, but in no event longer than the
16maximum maturity date of the last of the STAR bonds issued for
17projects in the STAR bond district, all amounts generated by
18the retailers' occupation tax and service occupation tax shall
19be collected and the tax shall be enforced by the Department of
20Revenue in the same manner as all retailers' occupation taxes
21and service occupation taxes imposed in the political
22subdivision imposing the tax. The corporate authorities of the
23political subdivision shall deposit the proceeds of the taxes
24imposed under subsections (b) and (c) into either (i) a special
25fund held by the corporate authorities of the political

 

 

10100SB1814ham001- 576 -LRB101 09785 JWD 61498 a

1subdivision called the STAR Bonds Tax Allocation Fund for the
2purpose of paying STAR bond project costs and obligations
3incurred in the payment of those costs if such taxes are
4designated as pledged STAR revenues by resolution or ordinance
5of the political subdivision or (ii) the political
6subdivision's general corporate fund if such taxes are not
7designated as pledged STAR revenues by resolution or ordinance.
8    The tax imposed under this Section by a municipality may be
9imposed only on the portion of a STAR bond district that is
10within the boundaries of the municipality. For any part of a
11STAR bond district that lies outside of the boundaries of that
12municipality, the municipality in which the other part of the
13STAR bond district lies (or the county, in cases where a
14portion of the STAR bond district lies in the unincorporated
15area of a county) is authorized to impose the tax under this
16Section on that part of the STAR bond district.
17    (b) The corporate authorities of a political subdivision
18that has established a STAR bond district under this Act may,
19by ordinance or resolution, impose a STAR Bond Retailers'
20Occupation Tax upon all persons engaged in the business of
21selling tangible personal property, other than an item of
22tangible personal property titled or registered with an agency
23of this State's government, at retail in the STAR bond district
24at a rate not to exceed 1% of the gross receipts from the sales
25made in the course of that business, to be imposed only in
260.25% increments. The tax may not be imposed on tangible

 

 

10100SB1814ham001- 577 -LRB101 09785 JWD 61498 a

1personal property taxed at the 1% rate under the Retailers'
2Occupation Tax Act. Beginning December 1, 2019, this tax is not
3imposed on sales of aviation fuel unless the tax revenue is
4expended for airport-related purposes. If the District does not
5have an airport-related purpose to which aviation fuel tax
6revenue is dedicated, then aviation fuel is excluded from the
7tax. The municipality must comply with the certification
8requirements for airport-related purposes under Section
98-11-22 of the Illinois Municipal Code. For purposes of this
10Act, "airport-related purposes" has the meaning ascribed in
11Section 6z-20.2 of the State Finance Act. This exclusion for
12aviation fuel only applies for so long as the revenue use
13requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
14binding on the District.
15    The tax imposed under this subsection and all civil
16penalties that may be assessed as an incident thereof shall be
17collected and enforced by the Department of Revenue. The
18certificate of registration that is issued by the Department to
19a retailer under the Retailers' Occupation Tax Act shall permit
20the retailer to engage in a business that is taxable under any
21ordinance or resolution enacted pursuant to this subsection
22without registering separately with the Department under such
23ordinance or resolution or under this subsection. The
24Department of Revenue shall have full power to administer and
25enforce this subsection, to collect all taxes and penalties due
26under this subsection in the manner hereinafter provided, and

 

 

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1to determine all rights to credit memoranda arising on account
2of the erroneous payment of tax or penalty under this
3subsection. In the administration of, and compliance with, this
4subsection, the Department and persons who are subject to this
5subsection shall have the same rights, remedies, privileges,
6immunities, powers, and duties, and be subject to the same
7conditions, restrictions, limitations, penalties, exclusions,
8exemptions, and definitions of terms and employ the same modes
9of procedure, as are prescribed in Sections 1, 1a through 1o, 2
10through 2-65 (in respect to all provisions therein other than
11the State rate of tax), 2c through 2h, 3 (except as to the
12disposition of taxes and penalties collected, and except that
13the retailer's discount is not allowed for taxes paid on
14aviation fuel that are deposited into the Local Government
15Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
165k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
17Retailers' Occupation Tax Act and all provisions of the Uniform
18Penalty and Interest Act, as fully as if those provisions were
19set forth herein.
20    If a tax is imposed under this subsection (b), a tax shall
21also be imposed under subsection (c) of this Section.
22    (c) If a tax has been imposed under subsection (b), a STAR
23Bond Service Occupation Tax shall also be imposed upon all
24persons engaged, in the STAR bond district, in the business of
25making sales of service, who, as an incident to making those
26sales of service, transfer tangible personal property within

 

 

10100SB1814ham001- 579 -LRB101 09785 JWD 61498 a

1the STAR bond district, either in the form of tangible personal
2property or in the form of real estate as an incident to a sale
3of service. The tax shall be imposed at the same rate as the
4tax imposed in subsection (b) and shall not exceed 1% of the
5selling price of tangible personal property so transferred
6within the STAR bond district, to be imposed only in 0.25%
7increments. The tax may not be imposed on tangible personal
8property taxed at the 1% rate under the Service Occupation Tax
9Act. Beginning December 1, 2019, this tax is not imposed on
10sales of aviation fuel unless the tax revenue is expended for
11airport-related purposes. If the District does not have an
12airport-related purpose to which aviation fuel tax revenue is
13dedicated, then aviation fuel is excluded from the tax. The
14municipality must comply with the certification requirements
15for airport-related purposes under Section 8-11-22 of the
16Illinois Municipal Code. For purposes of this Act,
17"airport-related purposes" has the meaning ascribed in Section
186z-20.2 of the State Finance Act. This exclusion for aviation
19fuel only applies for so long as the revenue use requirements
20of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
21District.
22    The tax imposed under this subsection and all civil
23penalties that may be assessed as an incident thereof shall be
24collected and enforced by the Department of Revenue. The
25certificate of registration that is issued by the Department to
26a retailer under the Retailers' Occupation Tax Act or under the

 

 

10100SB1814ham001- 580 -LRB101 09785 JWD 61498 a

1Service Occupation Tax Act shall permit the registrant to
2engage in a business that is taxable under any ordinance or
3resolution enacted pursuant to this subsection without
4registering separately with the Department under that
5ordinance or resolution or under this subsection. The
6Department of Revenue shall have full power to administer and
7enforce this subsection, to collect all taxes and penalties due
8under this subsection, to dispose of taxes and penalties so
9collected in the manner hereinafter provided, and to determine
10all rights to credit memoranda arising on account of the
11erroneous payment of tax or penalty under this subsection. In
12the administration of, and compliance with this subsection, the
13Department and persons who are subject to this subsection shall
14have the same rights, remedies, privileges, immunities,
15powers, and duties, and be subject to the same conditions,
16restrictions, limitations, penalties, exclusions, exemptions,
17and definitions of terms and employ the same modes of procedure
18as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
19(in respect to all provisions therein other than the State rate
20of tax), 4 (except that the reference to the State shall be to
21the STAR bond district), 5, 7, 8 (except that the jurisdiction
22to which the tax shall be a debt to the extent indicated in
23that Section 8 shall be the political subdivision), 9 (except
24as to the disposition of taxes and penalties collected, and
25except that the returned merchandise credit for this tax may
26not be taken against any State tax, and except that the

 

 

10100SB1814ham001- 581 -LRB101 09785 JWD 61498 a

1retailer's discount is not allowed for taxes paid on aviation
2fuel that are deposited into the Local Government Aviation
3Trust Fund), 10, 11, 12 (except the reference therein to
4Section 2b of the Retailers' Occupation Tax Act), 13 (except
5that any reference to the State shall mean the political
6subdivision), the first paragraph of Section 15, and Sections
716, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
8provisions of the Uniform Penalty and Interest Act, as fully as
9if those provisions were set forth herein.
10    If a tax is imposed under this subsection (c), a tax shall
11also be imposed under subsection (b) of this Section.
12    (d) Persons subject to any tax imposed under this Section
13may reimburse themselves for their seller's tax liability under
14this Section by separately stating the tax as an additional
15charge, which charge may be stated in combination, in a single
16amount, with State taxes that sellers are required to collect
17under the Use Tax Act, in accordance with such bracket
18schedules as the Department may prescribe.
19    Whenever the Department determines that a refund should be
20made under this Section to a claimant instead of issuing a
21credit memorandum, the Department shall notify the State
22Comptroller, who shall cause the order to be drawn for the
23amount specified and to the person named in the notification
24from the Department. The refund shall be paid by the State
25Treasurer out of the STAR Bond Retailers' Occupation Tax Fund.
26    Except as otherwise provided in this paragraph, the The

 

 

10100SB1814ham001- 582 -LRB101 09785 JWD 61498 a

1Department shall immediately pay over to the State Treasurer,
2ex officio, as trustee, all taxes, penalties, and interest
3collected under this Section for deposit into the STAR Bond
4Retailers' Occupation Tax Fund. Taxes and penalties collected
5on aviation fuel sold on or after December 1, 2019, shall be
6immediately paid over by the Department to the State Treasurer,
7ex officio, as trustee, for deposit into the Local Government
8Aviation Trust Fund. The Department shall only pay moneys into
9the State Aviation Program Fund under this Act for so long as
10the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the District. On or before the 25th
12day of each calendar month, the Department shall prepare and
13certify to the Comptroller the disbursement of stated sums of
14money to named political subdivisions from the STAR Bond
15Retailers' Occupation Tax Fund, the political subdivisions to
16be those from which retailers have paid taxes or penalties
17under this Section to the Department during the second
18preceding calendar month. The amount to be paid to each
19political subdivision shall be the amount (not including credit
20memoranda and not including taxes and penalties collected on
21aviation fuel sold on or after December 1, 2019) collected
22under this Section during the second preceding calendar month
23by the Department plus an amount the Department determines is
24necessary to offset any amounts that were erroneously paid to a
25different taxing body, and not including an amount equal to the
26amount of refunds made during the second preceding calendar

 

 

10100SB1814ham001- 583 -LRB101 09785 JWD 61498 a

1month by the Department, less 3% of that amount, which shall be
2deposited into the Tax Compliance and Administration Fund and
3shall be used by the Department, subject to appropriation, to
4cover the costs of the Department in administering and
5enforcing the provisions of this Section, on behalf of such
6political subdivision, and not including any amount that the
7Department determines is necessary to offset any amounts that
8were payable to a different taxing body but were erroneously
9paid to the political subdivision. Within 10 days after receipt
10by the Comptroller of the disbursement certification to the
11political subdivisions provided for in this Section to be given
12to the Comptroller by the Department, the Comptroller shall
13cause the orders to be drawn for the respective amounts in
14accordance with the directions contained in the certification.
15The proceeds of the tax paid to political subdivisions under
16this Section shall be deposited into either (i) the STAR Bonds
17Tax Allocation Fund by the political subdivision if the
18political subdivision has designated them as pledged STAR
19revenues by resolution or ordinance or (ii) the political
20subdivision's general corporate fund if the political
21subdivision has not designated them as pledged STAR revenues.
22    An ordinance or resolution imposing or discontinuing the
23tax under this Section or effecting a change in the rate
24thereof shall either (i) be adopted and a certified copy
25thereof filed with the Department on or before the first day of
26April, whereupon the Department, if all other requirements of

 

 

10100SB1814ham001- 584 -LRB101 09785 JWD 61498 a

1this Section are met, shall proceed to administer and enforce
2this Section as of the first day of July next following the
3adoption and filing; or (ii) be adopted and a certified copy
4thereof filed with the Department on or before the first day of
5October, whereupon, if all other requirements of this Section
6are met, the Department shall proceed to administer and enforce
7this Section as of the first day of January next following the
8adoption and filing.
9    The Department of Revenue shall not administer or enforce
10an ordinance imposing, discontinuing, or changing the rate of
11the tax under this Section until the political subdivision also
12provides, in the manner prescribed by the Department, the
13boundaries of the STAR bond district and each address in the
14STAR bond district in such a way that the Department can
15determine by its address whether a business is located in the
16STAR bond district. The political subdivision must provide this
17boundary and address information to the Department on or before
18April 1 for administration and enforcement of the tax under
19this Section by the Department beginning on the following July
201 and on or before October 1 for administration and enforcement
21of the tax under this Section by the Department beginning on
22the following January 1. The Department of Revenue shall not
23administer or enforce any change made to the boundaries of a
24STAR bond district or any address change, addition, or deletion
25until the political subdivision reports the boundary change or
26address change, addition, or deletion to the Department in the

 

 

10100SB1814ham001- 585 -LRB101 09785 JWD 61498 a

1manner prescribed by the Department. The political subdivision
2must provide this boundary change or address change, addition,
3or deletion information to the Department on or before April 1
4for administration and enforcement by the Department of the
5change, addition, or deletion beginning on the following July 1
6and on or before October 1 for administration and enforcement
7by the Department of the change, addition, or deletion
8beginning on the following January 1. The retailers in the STAR
9bond district shall be responsible for charging the tax imposed
10under this Section. If a retailer is incorrectly included or
11excluded from the list of those required to collect the tax
12under this Section, both the Department of Revenue and the
13retailer shall be held harmless if they reasonably relied on
14information provided by the political subdivision.
15    A political subdivision that imposes the tax under this
16Section must submit to the Department of Revenue any other
17information as the Department may require that is necessary for
18the administration and enforcement of the tax.
19    When certifying the amount of a monthly disbursement to a
20political subdivision under this Section, the Department shall
21increase or decrease the amount by an amount necessary to
22offset any misallocation of previous disbursements. The offset
23amount shall be the amount erroneously disbursed within the
24previous 6 months from the time a misallocation is discovered.
25    Nothing in this Section shall be construed to authorize the
26political subdivision to impose a tax upon the privilege of

 

 

10100SB1814ham001- 586 -LRB101 09785 JWD 61498 a

1engaging in any business which under the Constitution of the
2United States may not be made the subject of taxation by this
3State.
4    (e) When STAR bond project costs, including, without
5limitation, all political subdivision obligations financing
6STAR bond project costs, have been paid, any surplus funds then
7remaining in the STAR Bonds Tax Allocation Fund shall be
8distributed to the treasurer of the political subdivision for
9deposit into the political subdivision's general corporate
10fund. Upon payment of all STAR bond project costs and
11retirement of obligations, but in no event later than the
12maximum maturity date of the last of the STAR bonds issued in
13the STAR bond district, the political subdivision shall adopt
14an ordinance immediately rescinding the taxes imposed pursuant
15to this Section and file a certified copy of the ordinance with
16the Department in the form and manner as described in this
17Section.
18(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
 
19    Section 15-40. The Counties Code is amended by changing
20Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009,
21and 5-1035.1 and by adding Section 5-1184 as follows:
 
22    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
23    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
24Law. Any county that is a home rule unit may impose a tax upon

 

 

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1all persons engaged in the business of selling tangible
2personal property, other than an item of tangible personal
3property titled or registered with an agency of this State's
4government, at retail in the county on the gross receipts from
5such sales made in the course of their business. If imposed,
6this tax shall only be imposed in 1/4% increments. On and after
7September 1, 1991, this additional tax may not be imposed on
8tangible personal property taxed at the 1% rate under the
9Retailers' Occupation Tax Act. Beginning December 1, 2019, this
10tax is not imposed on sales of aviation fuel unless the tax
11revenue is expended for airport-related purposes. If the county
12does not have an airport-related purpose to which it dedicates
13aviation fuel tax revenue, then aviation fuel is excluded from
14the tax. The county must comply with the certification
15requirements for airport-related purposes under Section
165-1184. For purposes of this Act, "airport-related purposes"
17has the meaning ascribed in Section 6z-20.2 of the State
18Finance Act. This exclusion for aviation fuel only applies for
19so long as the revenue use requirements of 49 U.S.C. 47107(b)
20and 49 U.S.C. 47133 are binding on the county. The changes made
21to this Section by this amendatory Act of the 101st General
22Assembly are a denial and limitation of home rule powers and
23functions under subsection (g) of Section 6 of Article VII of
24the Illinois Constitution. The tax imposed by a home rule
25county pursuant to this Section and all civil penalties that
26may be assessed as an incident thereof shall be collected and

 

 

10100SB1814ham001- 588 -LRB101 09785 JWD 61498 a

1enforced by the State Department of Revenue. The certificate of
2registration that is issued by the Department to a retailer
3under the Retailers' Occupation Tax Act shall permit the
4retailer to engage in a business that is taxable under any
5ordinance or resolution enacted pursuant to this Section
6without registering separately with the Department under such
7ordinance or resolution or under this Section. The Department
8shall have full power to administer and enforce this Section;
9to collect all taxes and penalties due hereunder; to dispose of
10taxes and penalties so collected in the manner hereinafter
11provided; and to determine all rights to credit memoranda
12arising on account of the erroneous payment of tax or penalty
13hereunder. In the administration of, and compliance with, this
14Section, the Department and persons who are subject to this
15Section shall have the same rights, remedies, privileges,
16immunities, powers and duties, and be subject to the same
17conditions, restrictions, limitations, penalties and
18definitions of terms, and employ the same modes of procedure,
19as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
201k, 1m, 1n, 2 through 2-65 (in respect to all provisions
21therein other than the State rate of tax), 4, 5, 5a, 5b, 5c,
225d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
2310, 11, 12 and 13 of the Retailers' Occupation Tax Act and
24Section 3-7 of the Uniform Penalty and Interest Act, as fully
25as if those provisions were set forth herein.
26    No tax may be imposed by a home rule county pursuant to

 

 

10100SB1814ham001- 589 -LRB101 09785 JWD 61498 a

1this Section unless the county also imposes a tax at the same
2rate pursuant to Section 5-1007.
3    Persons subject to any tax imposed pursuant to the
4authority granted in this Section may reimburse themselves for
5their seller's tax liability hereunder by separately stating
6such tax as an additional charge, which charge may be stated in
7combination, in a single amount, with State tax which sellers
8are required to collect under the Use Tax Act, pursuant to such
9bracket schedules as the Department may prescribe.
10    Whenever the Department determines that a refund should be
11made under this Section to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause the order to be drawn for the
14amount specified and to the person named in the notification
15from the Department. The refund shall be paid by the State
16Treasurer out of the home rule county retailers' occupation tax
17fund.
18    Except as otherwise provided in this paragraph, the The
19Department shall forthwith pay over to the State Treasurer, ex
20officio, as trustee, all taxes and penalties collected
21hereunder for deposit into the Home Rule County Retailers'
22Occupation Tax Fund. Taxes and penalties collected on aviation
23fuel sold on or after December 1, 2019, shall be immediately
24paid over by the Department to the State Treasurer, ex officio,
25as trustee, for deposit into the Local Government Aviation
26Trust Fund. The Department shall only pay moneys into the Local

 

 

10100SB1814ham001- 590 -LRB101 09785 JWD 61498 a

1Government Aviation Trust Fund under this Act for so long as
2the revenue use requirements of 49 U.S.C. 47107(b) and 49
3U.S.C. 47133 are binding on the county.
4    As soon as possible after the first day of each month,
5beginning January 1, 2011, upon certification of the Department
6of Revenue, the Comptroller shall order transferred, and the
7Treasurer shall transfer, to the STAR Bonds Revenue Fund the
8local sales tax increment, as defined in the Innovation
9Development and Economy Act, collected under this Section
10during the second preceding calendar month for sales within a
11STAR bond district.
12    After the monthly transfer to the STAR Bonds Revenue Fund,
13on or before the 25th day of each calendar month, the
14Department shall prepare and certify to the Comptroller the
15disbursement of stated sums of money to named counties, the
16counties to be those from which retailers have paid taxes or
17penalties hereunder to the Department during the second
18preceding calendar month. The amount to be paid to each county
19shall be the amount (not including credit memoranda and not
20including taxes and penalties collected on aviation fuel sold
21on or after December 1, 2019) collected hereunder during the
22second preceding calendar month by the Department plus an
23amount the Department determines is necessary to offset any
24amounts that were erroneously paid to a different taxing body,
25and not including an amount equal to the amount of refunds made
26during the second preceding calendar month by the Department on

 

 

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1behalf of such county, and not including any amount which the
2Department determines is necessary to offset any amounts which
3were payable to a different taxing body but were erroneously
4paid to the county, and not including any amounts that are
5transferred to the STAR Bonds Revenue Fund, less 1.5% of the
6remainder, which the Department shall transfer into the Tax
7Compliance and Administration Fund. The Department, at the time
8of each monthly disbursement to the counties, shall prepare and
9certify to the State Comptroller the amount to be transferred
10into the Tax Compliance and Administration Fund under this
11Section. Within 10 days after receipt, by the Comptroller, of
12the disbursement certification to the counties and the Tax
13Compliance and Administration Fund provided for in this Section
14to be given to the Comptroller by the Department, the
15Comptroller shall cause the orders to be drawn for the
16respective amounts in accordance with the directions contained
17in the certification.
18    In addition to the disbursement required by the preceding
19paragraph, an allocation shall be made in March of each year to
20each county that received more than $500,000 in disbursements
21under the preceding paragraph in the preceding calendar year.
22The allocation shall be in an amount equal to the average
23monthly distribution made to each such county under the
24preceding paragraph during the preceding calendar year
25(excluding the 2 months of highest receipts). The distribution
26made in March of each year subsequent to the year in which an

 

 

10100SB1814ham001- 592 -LRB101 09785 JWD 61498 a

1allocation was made pursuant to this paragraph and the
2preceding paragraph shall be reduced by the amount allocated
3and disbursed under this paragraph in the preceding calendar
4year. The Department shall prepare and certify to the
5Comptroller for disbursement the allocations made in
6accordance with this paragraph.
7    For the purpose of determining the local governmental unit
8whose tax is applicable, a retail sale by a producer of coal or
9other mineral mined in Illinois is a sale at retail at the
10place where the coal or other mineral mined in Illinois is
11extracted from the earth. This paragraph does not apply to coal
12or other mineral when it is delivered or shipped by the seller
13to the purchaser at a point outside Illinois so that the sale
14is exempt under the United States Constitution as a sale in
15interstate or foreign commerce.
16    Nothing in this Section shall be construed to authorize a
17county to impose a tax upon the privilege of engaging in any
18business which under the Constitution of the United States may
19not be made the subject of taxation by this State.
20    An ordinance or resolution imposing or discontinuing a tax
21hereunder or effecting a change in the rate thereof shall be
22adopted and a certified copy thereof filed with the Department
23on or before the first day of June, whereupon the Department
24shall proceed to administer and enforce this Section as of the
25first day of September next following such adoption and filing.
26Beginning January 1, 1992, an ordinance or resolution imposing

 

 

10100SB1814ham001- 593 -LRB101 09785 JWD 61498 a

1or discontinuing the tax hereunder or effecting a change in the
2rate thereof shall be adopted and a certified copy thereof
3filed with the Department on or before the first day of July,
4whereupon the Department shall proceed to administer and
5enforce this Section as of the first day of October next
6following such adoption and filing. Beginning January 1, 1993,
7an ordinance or resolution imposing or discontinuing the tax
8hereunder or effecting a change in the rate thereof shall be
9adopted and a certified copy thereof filed with the Department
10on or before the first day of October, whereupon the Department
11shall proceed to administer and enforce this Section as of the
12first day of January next following such adoption and filing.
13Beginning April 1, 1998, an ordinance or resolution imposing or
14discontinuing the tax hereunder or effecting a change in the
15rate thereof shall either (i) be adopted and a certified copy
16thereof filed with the Department on or before the first day of
17April, whereupon the Department shall proceed to administer and
18enforce this Section as of the first day of July next following
19the adoption and filing; or (ii) be adopted and a certified
20copy thereof filed with the Department on or before the first
21day of October, whereupon the Department shall proceed to
22administer and enforce this Section as of the first day of
23January next following the adoption and filing.
24    When certifying the amount of a monthly disbursement to a
25county under this Section, the Department shall increase or
26decrease such amount by an amount necessary to offset any

 

 

10100SB1814ham001- 594 -LRB101 09785 JWD 61498 a

1misallocation of previous disbursements. The offset amount
2shall be the amount erroneously disbursed within the previous 6
3months from the time a misallocation is discovered.
4    This Section shall be known and may be cited as the Home
5Rule County Retailers' Occupation Tax Law.
6(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
7100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
8    (55 ILCS 5/5-1006.5)
9    Sec. 5-1006.5. Special County Retailers' Occupation Tax
10For Public Safety, Public Facilities, Mental Health, Substance
11Abuse, or Transportation.
12    (a) The county board of any county may impose a tax upon
13all persons engaged in the business of selling tangible
14personal property, other than personal property titled or
15registered with an agency of this State's government, at retail
16in the county on the gross receipts from the sales made in the
17course of business to provide revenue to be used exclusively
18for public safety, public facility, mental health, substance
19abuse, or transportation purposes in that county (except as
20otherwise provided in this Section), if a proposition for the
21tax has been submitted to the electors of that county and
22approved by a majority of those voting on the question. If
23imposed, this tax shall be imposed only in one-quarter percent
24increments. By resolution, the county board may order the
25proposition to be submitted at any election. If the tax is

 

 

10100SB1814ham001- 595 -LRB101 09785 JWD 61498 a

1imposed for transportation purposes for expenditures for
2public highways or as authorized under the Illinois Highway
3Code, the county board must publish notice of the existence of
4its long-range highway transportation plan as required or
5described in Section 5-301 of the Illinois Highway Code and
6must make the plan publicly available prior to approval of the
7ordinance or resolution imposing the tax. If the tax is imposed
8for transportation purposes for expenditures for passenger
9rail transportation, the county board must publish notice of
10the existence of its long-range passenger rail transportation
11plan and must make the plan publicly available prior to
12approval of the ordinance or resolution imposing the tax.
13    If a tax is imposed for public facilities purposes, then
14the name of the project may be included in the proposition at
15the discretion of the county board as determined in the
16enabling resolution. For example, the "XXX Nursing Home" or the
17"YYY Museum".
18    The county clerk shall certify the question to the proper
19election authority, who shall submit the proposition at an
20election in accordance with the general election law.
21        (1) The proposition for public safety purposes shall be
22    in substantially the following form:
23        "To pay for public safety purposes, shall (name of
24    county) be authorized to impose an increase on its share of
25    local sales taxes by (insert rate)?"
26        As additional information on the ballot below the

 

 

10100SB1814ham001- 596 -LRB101 09785 JWD 61498 a

1    question shall appear the following:
2        "This would mean that a consumer would pay an
3    additional (insert amount) in sales tax for every $100 of
4    tangible personal property bought at retail."
5        The county board may also opt to establish a sunset
6    provision at which time the additional sales tax would
7    cease being collected, if not terminated earlier by a vote
8    of the county board. If the county board votes to include a
9    sunset provision, the proposition for public safety
10    purposes shall be in substantially the following form:
11        "To pay for public safety purposes, shall (name of
12    county) be authorized to impose an increase on its share of
13    local sales taxes by (insert rate) for a period not to
14    exceed (insert number of years)?"
15        As additional information on the ballot below the
16    question shall appear the following:
17        "This would mean that a consumer would pay an
18    additional (insert amount) in sales tax for every $100 of
19    tangible personal property bought at retail. If imposed,
20    the additional tax would cease being collected at the end
21    of (insert number of years), if not terminated earlier by a
22    vote of the county board."
23        For the purposes of the paragraph, "public safety
24    purposes" means crime prevention, detention, fire
25    fighting, police, medical, ambulance, or other emergency
26    services.

 

 

10100SB1814ham001- 597 -LRB101 09785 JWD 61498 a

1        Votes shall be recorded as "Yes" or "No".
2        Beginning on the January 1 or July 1, whichever is
3    first, that occurs not less than 30 days after May 31, 2015
4    (the effective date of Public Act 99-4), Adams County may
5    impose a public safety retailers' occupation tax and
6    service occupation tax at the rate of 0.25%, as provided in
7    the referendum approved by the voters on April 7, 2015,
8    notwithstanding the omission of the additional information
9    that is otherwise required to be printed on the ballot
10    below the question pursuant to this item (1).
11        (2) The proposition for transportation purposes shall
12    be in substantially the following form:
13        "To pay for improvements to roads and other
14    transportation purposes, shall (name of county) be
15    authorized to impose an increase on its share of local
16    sales taxes by (insert rate)?"
17        As additional information on the ballot below the
18    question shall appear the following:
19        "This would mean that a consumer would pay an
20    additional (insert amount) in sales tax for every $100 of
21    tangible personal property bought at retail."
22        The county board may also opt to establish a sunset
23    provision at which time the additional sales tax would
24    cease being collected, if not terminated earlier by a vote
25    of the county board. If the county board votes to include a
26    sunset provision, the proposition for transportation

 

 

10100SB1814ham001- 598 -LRB101 09785 JWD 61498 a

1    purposes shall be in substantially the following form:
2        "To pay for road improvements and other transportation
3    purposes, shall (name of county) be authorized to impose an
4    increase on its share of local sales taxes by (insert rate)
5    for a period not to exceed (insert number of years)?"
6        As additional information on the ballot below the
7    question shall appear the following:
8        "This would mean that a consumer would pay an
9    additional (insert amount) in sales tax for every $100 of
10    tangible personal property bought at retail. If imposed,
11    the additional tax would cease being collected at the end
12    of (insert number of years), if not terminated earlier by a
13    vote of the county board."
14        For the purposes of this paragraph, transportation
15    purposes means construction, maintenance, operation, and
16    improvement of public highways, any other purpose for which
17    a county may expend funds under the Illinois Highway Code,
18    and passenger rail transportation.
19        The votes shall be recorded as "Yes" or "No".
20        (3) The proposition for public facilities purposes
21    shall be in substantially the following form:
22        "To pay for public facilities purposes, shall (name of
23    county) be authorized to impose an increase on its share of
24    local sales taxes by (insert rate)?"
25        As additional information on the ballot below the
26    question shall appear the following:

 

 

10100SB1814ham001- 599 -LRB101 09785 JWD 61498 a

1        "This would mean that a consumer would pay an
2    additional (insert amount) in sales tax for every $100 of
3    tangible personal property bought at retail."
4        The county board may also opt to establish a sunset
5    provision at which time the additional sales tax would
6    cease being collected, if not terminated earlier by a vote
7    of the county board. If the county board votes to include a
8    sunset provision, the proposition for public facilities
9    purposes shall be in substantially the following form:
10        "To pay for public facilities purposes, shall (name of
11    county) be authorized to impose an increase on its share of
12    local sales taxes by (insert rate) for a period not to
13    exceed (insert number of years)?"
14        As additional information on the ballot below the
15    question shall appear the following:
16        "This would mean that a consumer would pay an
17    additional (insert amount) in sales tax for every $100 of
18    tangible personal property bought at retail. If imposed,
19    the additional tax would cease being collected at the end
20    of (insert number of years), if not terminated earlier by a
21    vote of the county board."
22        For purposes of this Section, "public facilities
23    purposes" means the acquisition, development,
24    construction, reconstruction, rehabilitation, improvement,
25    financing, architectural planning, and installation of
26    capital facilities consisting of buildings, structures,

 

 

10100SB1814ham001- 600 -LRB101 09785 JWD 61498 a

1    and durable equipment and for the acquisition and
2    improvement of real property and interest in real property
3    required, or expected to be required, in connection with
4    the public facilities, for use by the county for the
5    furnishing of governmental services to its citizens,
6    including but not limited to museums and nursing homes.
7        The votes shall be recorded as "Yes" or "No".
8        (4) The proposition for mental health purposes shall be
9    in substantially the following form:
10        "To pay for mental health purposes, shall (name of
11    county) be authorized to impose an increase on its share of
12    local sales taxes by (insert rate)?"
13        As additional information on the ballot below the
14    question shall appear the following:
15        "This would mean that a consumer would pay an
16    additional (insert amount) in sales tax for every $100 of
17    tangible personal property bought at retail."
18        The county board may also opt to establish a sunset
19    provision at which time the additional sales tax would
20    cease being collected, if not terminated earlier by a vote
21    of the county board. If the county board votes to include a
22    sunset provision, the proposition for public facilities
23    purposes shall be in substantially the following form:
24        "To pay for mental health purposes, shall (name of
25    county) be authorized to impose an increase on its share of
26    local sales taxes by (insert rate) for a period not to

 

 

10100SB1814ham001- 601 -LRB101 09785 JWD 61498 a

1    exceed (insert number of years)?"
2        As additional information on the ballot below the
3    question shall appear the following:
4        "This would mean that a consumer would pay an
5    additional (insert amount) in sales tax for every $100 of
6    tangible personal property bought at retail. If imposed,
7    the additional tax would cease being collected at the end
8    of (insert number of years), if not terminated earlier by a
9    vote of the county board."
10        The votes shall be recorded as "Yes" or "No".
11        (5) The proposition for substance abuse purposes shall
12    be in substantially the following form:
13        "To pay for substance abuse purposes, shall (name of
14    county) be authorized to impose an increase on its share of
15    local sales taxes by (insert rate)?"
16        As additional information on the ballot below the
17    question shall appear the following:
18        "This would mean that a consumer would pay an
19    additional (insert amount) in sales tax for every $100 of
20    tangible personal property bought at retail."
21        The county board may also opt to establish a sunset
22    provision at which time the additional sales tax would
23    cease being collected, if not terminated earlier by a vote
24    of the county board. If the county board votes to include a
25    sunset provision, the proposition for public facilities
26    purposes shall be in substantially the following form:

 

 

10100SB1814ham001- 602 -LRB101 09785 JWD 61498 a

1        "To pay for substance abuse purposes, shall (name of
2    county) be authorized to impose an increase on its share of
3    local sales taxes by (insert rate) for a period not to
4    exceed (insert number of years)?"
5        As additional information on the ballot below the
6    question shall appear the following:
7        "This would mean that a consumer would pay an
8    additional (insert amount) in sales tax for every $100 of
9    tangible personal property bought at retail. If imposed,
10    the additional tax would cease being collected at the end
11    of (insert number of years), if not terminated earlier by a
12    vote of the county board."
13        The votes shall be recorded as "Yes" or "No".
14    If a majority of the electors voting on the proposition
15vote in favor of it, the county may impose the tax. A county
16may not submit more than one proposition authorized by this
17Section to the electors at any one time.
18    This additional tax may not be imposed on tangible personal
19property taxed at the 1% rate under the Retailers' Occupation
20Tax Act. Beginning December 1, 2019, this tax is not imposed on
21sales of aviation fuel unless the tax revenue is expended for
22airport-related purposes. If the county does not have an
23airport-related purpose to which it dedicates aviation fuel tax
24revenue, then aviation fuel is excluded from the tax. The
25county must comply with the certification requirements for
26airport-related purposes under Section 5-1184. For purposes of

 

 

10100SB1814ham001- 603 -LRB101 09785 JWD 61498 a

1this Act, "airport-related purposes" has the meaning ascribed
2in Section 6z-20.2 of the State Finance Act. This exclusion for
3aviation fuel only applies for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the county. The tax imposed by a county under this
6Section and all civil penalties that may be assessed as an
7incident of the tax shall be collected and enforced by the
8Illinois Department of Revenue and deposited into a special
9fund created for that purpose. The certificate of registration
10that is issued by the Department to a retailer under the
11Retailers' Occupation Tax Act shall permit the retailer to
12engage in a business that is taxable without registering
13separately with the Department under an ordinance or resolution
14under this Section. The Department has full power to administer
15and enforce this Section, to collect all taxes and penalties
16due under this Section, to dispose of taxes and penalties so
17collected in the manner provided in this Section, and to
18determine all rights to credit memoranda arising on account of
19the erroneous payment of a tax or penalty under this Section.
20In the administration of and compliance with this Section, the
21Department and persons who are subject to this Section shall
22(i) have the same rights, remedies, privileges, immunities,
23powers, and duties, (ii) be subject to the same conditions,
24restrictions, limitations, penalties, and definitions of
25terms, and (iii) employ the same modes of procedure as are
26prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,

 

 

10100SB1814ham001- 604 -LRB101 09785 JWD 61498 a

11n, 2 through 2-70 (in respect to all provisions contained in
2those Sections other than the State rate of tax), 2a, 2b, 2c, 3
3(except provisions relating to transaction returns and quarter
4monthly payments, and except that the retailer's discount is
5not allowed for taxes paid on aviation fuel that are deposited
6into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b,
75c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,
89, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act
9and Section 3-7 of the Uniform Penalty and Interest Act as if
10those provisions were set forth in this Section.
11    Persons subject to any tax imposed under the authority
12granted in this Section may reimburse themselves for their
13sellers' tax liability by separately stating the tax as an
14additional charge, which charge may be stated in combination,
15in a single amount, with State tax which sellers are required
16to collect under the Use Tax Act, pursuant to such bracketed
17schedules as the Department may prescribe.
18    Whenever the Department determines that a refund should be
19made under this Section to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause the order to be drawn for the
22amount specified and to the person named in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the County Public Safety, Public Facilities,
25Mental Health, Substance Abuse, or Transportation Retailers'
26Occupation Tax Fund.

 

 

10100SB1814ham001- 605 -LRB101 09785 JWD 61498 a

1    (b) If a tax has been imposed under subsection (a), a
2service occupation tax shall also be imposed at the same rate
3upon all persons engaged, in the county, in the business of
4making sales of service, who, as an incident to making those
5sales of service, transfer tangible personal property within
6the county as an incident to a sale of service. This tax may
7not be imposed on tangible personal property taxed at the 1%
8rate under the Service Occupation Tax Act. Beginning December
91, 2019, this tax is not imposed on sales of aviation fuel
10unless the tax revenue is expended for airport-related
11purposes. If the county does not have an airport-related
12purpose to which it dedicates aviation fuel tax revenue, then
13aviation fuel is excluded from the tax. The county must comply
14with the certification requirements for airport-related
15purposes under Section 5-1184. For purposes of this Act,
16"airport-related purposes" has the meaning ascribed in Section
176z-20.2 of the State Finance Act. This exclusion for aviation
18fuel only applies for so long as the revenue use requirements
19of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
20county. The tax imposed under this subsection and all civil
21penalties that may be assessed as an incident thereof shall be
22collected and enforced by the Department of Revenue. The
23Department has full power to administer and enforce this
24subsection; to collect all taxes and penalties due hereunder;
25to dispose of taxes and penalties so collected in the manner
26hereinafter provided; and to determine all rights to credit

 

 

10100SB1814ham001- 606 -LRB101 09785 JWD 61498 a

1memoranda arising on account of the erroneous payment of tax or
2penalty hereunder. In the administration of, and compliance
3with this subsection, the Department and persons who are
4subject to this paragraph shall (i) have the same rights,
5remedies, privileges, immunities, powers, and duties, (ii) be
6subject to the same conditions, restrictions, limitations,
7penalties, exclusions, exemptions, and definitions of terms,
8and (iii) employ the same modes of procedure as are prescribed
9in Sections 2 (except that the reference to State in the
10definition of supplier maintaining a place of business in this
11State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in
12respect to all provisions therein other than the State rate of
13tax), 4 (except that the reference to the State shall be to the
14county), 5, 7, 8 (except that the jurisdiction to which the tax
15shall be a debt to the extent indicated in that Section 8 shall
16be the county), 9 (except as to the disposition of taxes and
17penalties collected, and except that the retailer's discount is
18not allowed for taxes paid on aviation fuel that are deposited
19into the Local Government Aviation Trust Fund), 10, 11, 12
20(except the reference therein to Section 2b of the Retailers'
21Occupation Tax Act), 13 (except that any reference to the State
22shall mean the county), Section 15, 16, 17, 18, 19 and 20 of
23the Service Occupation Tax Act and Section 3-7 of the Uniform
24Penalty and Interest Act, as fully as if those provisions were
25set forth herein.
26    Persons subject to any tax imposed under the authority

 

 

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1granted in this subsection may reimburse themselves for their
2serviceman's tax liability by separately stating the tax as an
3additional charge, which charge may be stated in combination,
4in a single amount, with State tax that servicemen are
5authorized to collect under the Service Use Tax Act, in
6accordance with such bracket schedules as the Department may
7prescribe.
8    Whenever the Department determines that a refund should be
9made under this subsection to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the warrant to be drawn for the
12amount specified, and to the person named, in the notification
13from the Department. The refund shall be paid by the State
14Treasurer out of the County Public Safety, Public Facilities,
15Mental Health, Substance Abuse, or Transportation Retailers'
16Occupation Fund.
17    Nothing in this subsection shall be construed to authorize
18the county to impose a tax upon the privilege of engaging in
19any business which under the Constitution of the United States
20may not be made the subject of taxation by the State.
21    (c) Except as otherwise provided in this paragraph, the The
22Department shall immediately pay over to the State Treasurer,
23ex officio, as trustee, all taxes and penalties collected under
24this Section to be deposited into the County Public Safety,
25Public Facilities, Mental Health, Substance Abuse, or
26Transportation Retailers' Occupation Tax Fund, which shall be

 

 

10100SB1814ham001- 608 -LRB101 09785 JWD 61498 a

1an unappropriated trust fund held outside of the State
2treasury. Taxes and penalties collected on aviation fuel sold
3on or after December 1, 2019, shall be immediately paid over by
4the Department to the State Treasurer, ex officio, as trustee,
5for deposit into the Local Government Aviation Trust Fund. The
6Department shall only pay moneys into the Local Government
7Aviation Trust Fund under this Act for so long as the revenue
8use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the county.
10    As soon as possible after the first day of each month,
11beginning January 1, 2011, upon certification of the Department
12of Revenue, the Comptroller shall order transferred, and the
13Treasurer shall transfer, to the STAR Bonds Revenue Fund the
14local sales tax increment, as defined in the Innovation
15Development and Economy Act, collected under this Section
16during the second preceding calendar month for sales within a
17STAR bond district.
18    After the monthly transfer to the STAR Bonds Revenue Fund,
19on or before the 25th day of each calendar month, the
20Department shall prepare and certify to the Comptroller the
21disbursement of stated sums of money to the counties from which
22retailers have paid taxes or penalties to the Department during
23the second preceding calendar month. The amount to be paid to
24each county, and deposited by the county into its special fund
25created for the purposes of this Section, shall be the amount
26(not including credit memoranda and not including taxes and

 

 

10100SB1814ham001- 609 -LRB101 09785 JWD 61498 a

1penalties collected on aviation fuel sold on or after December
21, 2019) collected under this Section during the second
3preceding calendar month by the Department plus an amount the
4Department determines is necessary to offset any amounts that
5were erroneously paid to a different taxing body, and not
6including (i) an amount equal to the amount of refunds made
7during the second preceding calendar month by the Department on
8behalf of the county, (ii) any amount that the Department
9determines is necessary to offset any amounts that were payable
10to a different taxing body but were erroneously paid to the
11county, (iii) any amounts that are transferred to the STAR
12Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall
13be transferred into the Tax Compliance and Administration Fund.
14The Department, at the time of each monthly disbursement to the
15counties, shall prepare and certify to the State Comptroller
16the amount to be transferred into the Tax Compliance and
17Administration Fund under this subsection. Within 10 days after
18receipt by the Comptroller of the disbursement certification to
19the counties and the Tax Compliance and Administration Fund
20provided for in this Section to be given to the Comptroller by
21the Department, the Comptroller shall cause the orders to be
22drawn for the respective amounts in accordance with directions
23contained in the certification.
24    In addition to the disbursement required by the preceding
25paragraph, an allocation shall be made in March of each year to
26each county that received more than $500,000 in disbursements

 

 

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1under the preceding paragraph in the preceding calendar year.
2The allocation shall be in an amount equal to the average
3monthly distribution made to each such county under the
4preceding paragraph during the preceding calendar year
5(excluding the 2 months of highest receipts). The distribution
6made in March of each year subsequent to the year in which an
7allocation was made pursuant to this paragraph and the
8preceding paragraph shall be reduced by the amount allocated
9and disbursed under this paragraph in the preceding calendar
10year. The Department shall prepare and certify to the
11Comptroller for disbursement the allocations made in
12accordance with this paragraph.
13    A county may direct, by ordinance, that all or a portion of
14the taxes and penalties collected under the Special County
15Retailers' Occupation Tax For Public Safety, Public
16Facilities, Mental Health, Substance Abuse, or Transportation
17be deposited into the Transportation Development Partnership
18Trust Fund.
19    (d) For the purpose of determining the local governmental
20unit whose tax is applicable, a retail sale by a producer of
21coal or another mineral mined in Illinois is a sale at retail
22at the place where the coal or other mineral mined in Illinois
23is extracted from the earth. This paragraph does not apply to
24coal or another mineral when it is delivered or shipped by the
25seller to the purchaser at a point outside Illinois so that the
26sale is exempt under the United States Constitution as a sale

 

 

10100SB1814ham001- 611 -LRB101 09785 JWD 61498 a

1in interstate or foreign commerce.
2    (e) Nothing in this Section shall be construed to authorize
3a county to impose a tax upon the privilege of engaging in any
4business that under the Constitution of the United States may
5not be made the subject of taxation by this State.
6    (e-5) If a county imposes a tax under this Section, the
7county board may, by ordinance, discontinue or lower the rate
8of the tax. If the county board lowers the tax rate or
9discontinues the tax, a referendum must be held in accordance
10with subsection (a) of this Section in order to increase the
11rate of the tax or to reimpose the discontinued tax.
12    (f) Beginning April 1, 1998 and through December 31, 2013,
13the results of any election authorizing a proposition to impose
14a tax under this Section or effecting a change in the rate of
15tax, or any ordinance lowering the rate or discontinuing the
16tax, shall be certified by the county clerk and filed with the
17Illinois Department of Revenue either (i) on or before the
18first day of April, whereupon the Department shall proceed to
19administer and enforce the tax as of the first day of July next
20following the filing; or (ii) on or before the first day of
21October, whereupon the Department shall proceed to administer
22and enforce the tax as of the first day of January next
23following the filing.
24    Beginning January 1, 2014, the results of any election
25authorizing a proposition to impose a tax under this Section or
26effecting an increase in the rate of tax, along with the

 

 

10100SB1814ham001- 612 -LRB101 09785 JWD 61498 a

1ordinance adopted to impose the tax or increase the rate of the
2tax, or any ordinance adopted to lower the rate or discontinue
3the tax, shall be certified by the county clerk and filed with
4the Illinois Department of Revenue either (i) on or before the
5first day of May, whereupon the Department shall proceed to
6administer and enforce the tax as of the first day of July next
7following the adoption and filing; or (ii) on or before the
8first day of October, whereupon the Department shall proceed to
9administer and enforce the tax as of the first day of January
10next following the adoption and filing.
11    (g) When certifying the amount of a monthly disbursement to
12a county under this Section, the Department shall increase or
13decrease the amounts by an amount necessary to offset any
14miscalculation of previous disbursements. The offset amount
15shall be the amount erroneously disbursed within the previous 6
16months from the time a miscalculation is discovered.
17    (h) This Section may be cited as the "Special County
18Occupation Tax For Public Safety, Public Facilities, Mental
19Health, Substance Abuse, or Transportation Law".
20    (i) For purposes of this Section, "public safety" includes,
21but is not limited to, crime prevention, detention, fire
22fighting, police, medical, ambulance, or other emergency
23services. The county may share tax proceeds received under this
24Section for public safety purposes, including proceeds
25received before August 4, 2009 (the effective date of Public
26Act 96-124), with any fire protection district located in the

 

 

10100SB1814ham001- 613 -LRB101 09785 JWD 61498 a

1county. For the purposes of this Section, "transportation"
2includes, but is not limited to, the construction, maintenance,
3operation, and improvement of public highways, any other
4purpose for which a county may expend funds under the Illinois
5Highway Code, and passenger rail transportation. For the
6purposes of this Section, "public facilities purposes"
7includes, but is not limited to, the acquisition, development,
8construction, reconstruction, rehabilitation, improvement,
9financing, architectural planning, and installation of capital
10facilities consisting of buildings, structures, and durable
11equipment and for the acquisition and improvement of real
12property and interest in real property required, or expected to
13be required, in connection with the public facilities, for use
14by the county for the furnishing of governmental services to
15its citizens, including but not limited to museums and nursing
16homes.
17    (j) The Department may promulgate rules to implement Public
18Act 95-1002 only to the extent necessary to apply the existing
19rules for the Special County Retailers' Occupation Tax for
20Public Safety to this new purpose for public facilities.
21(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
22eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
23100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
24    (55 ILCS 5/5-1006.7)
25    Sec. 5-1006.7. School facility occupation taxes.

 

 

10100SB1814ham001- 614 -LRB101 09785 JWD 61498 a

1    (a) In any county, a tax shall be imposed upon all persons
2engaged in the business of selling tangible personal property,
3other than personal property titled or registered with an
4agency of this State's government, at retail in the county on
5the gross receipts from the sales made in the course of
6business to provide revenue to be used exclusively for school
7facility purposes (except as otherwise provided in this
8Section) if a proposition for the tax has been submitted to the
9electors of that county and approved by a majority of those
10voting on the question as provided in subsection (c). The tax
11under this Section shall be imposed only in one-quarter percent
12increments and may not exceed 1%.
13    This additional tax may not be imposed on tangible personal
14property taxed at the 1% rate under the Retailers' Occupation
15Tax Act. Beginning December 1, 2019, this tax is not imposed on
16sales of aviation fuel unless the tax revenue is expended for
17airport-related purposes. If the county does not have an
18airport-related purpose to which it dedicates aviation fuel tax
19revenue, then aviation fuel is excluded from the tax. The
20county must comply with the certification requirements for
21airport-related purposes under Section 5-1184. For purposes of
22this Act, "airport-related purposes" has the meaning ascribed
23in Section 6z-20.2 of the State Finance Act. This exclusion for
24aviation fuel only applies for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the county. The Department of Revenue has full power

 

 

10100SB1814ham001- 615 -LRB101 09785 JWD 61498 a

1to administer and enforce this subsection, to collect all taxes
2and penalties due under this subsection, to dispose of taxes
3and penalties so collected in the manner provided in this
4subsection, and to determine all rights to credit memoranda
5arising on account of the erroneous payment of a tax or penalty
6under this subsection. The Department shall deposit all taxes
7and penalties collected under this subsection into a special
8fund created for that purpose.
9    In the administration of and compliance with this
10subsection, the Department and persons who are subject to this
11subsection (i) have the same rights, remedies, privileges,
12immunities, powers, and duties, (ii) are subject to the same
13conditions, restrictions, limitations, penalties, and
14definitions of terms, and (iii) shall employ the same modes of
15procedure as are set forth in Sections 1 through 1o, 2 through
162-70 (in respect to all provisions contained in those Sections
17other than the State rate of tax), 2a through 2h, 3 (except as
18to the disposition of taxes and penalties collected, and except
19that the retailer's discount is not allowed for taxes paid on
20aviation fuel that are deposited into the Local Government
21Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
225j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
23of the Retailers' Occupation Tax Act and all provisions of the
24Uniform Penalty and Interest Act as if those provisions were
25set forth in this subsection.
26    The certificate of registration that is issued by the

 

 

10100SB1814ham001- 616 -LRB101 09785 JWD 61498 a

1Department to a retailer under the Retailers' Occupation Tax
2Act permits the retailer to engage in a business that is
3taxable without registering separately with the Department
4under an ordinance or resolution under this subsection.
5    Persons subject to any tax imposed under the authority
6granted in this subsection may reimburse themselves for their
7seller's tax liability by separately stating that tax as an
8additional charge, which may be stated in combination, in a
9single amount, with State tax that sellers are required to
10collect under the Use Tax Act, pursuant to any bracketed
11schedules set forth by the Department.
12    (b) If a tax has been imposed under subsection (a), then a
13service occupation tax must also be imposed at the same rate
14upon all persons engaged, in the county, in the business of
15making sales of service, who, as an incident to making those
16sales of service, transfer tangible personal property within
17the county as an incident to a sale of service.
18    This tax may not be imposed on tangible personal property
19taxed at the 1% rate under the Service Occupation Tax Act.
20Beginning December 1, 2019, this tax is not imposed on sales of
21aviation fuel unless the tax revenue is expended for
22airport-related purposes. If the county does not have an
23airport-related purpose to which it dedicates aviation fuel tax
24revenue, then aviation fuel is excluded from the tax. The
25county must comply with the certification requirements for
26airport-related purposes under Section 5-1184. For purposes of

 

 

10100SB1814ham001- 617 -LRB101 09785 JWD 61498 a

1this Act, "airport-related purposes" has the meaning ascribed
2in Section 6z-20.2 of the State Finance Act. This exclusion for
3aviation fuel only applies for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the county.
6    The tax imposed under this subsection and all civil
7penalties that may be assessed as an incident thereof shall be
8collected and enforced by the Department and deposited into a
9special fund created for that purpose. The Department has full
10power to administer and enforce this subsection, to collect all
11taxes and penalties due under this subsection, to dispose of
12taxes and penalties so collected in the manner provided in this
13subsection, and to determine all rights to credit memoranda
14arising on account of the erroneous payment of a tax or penalty
15under this subsection.
16    In the administration of and compliance with this
17subsection, the Department and persons who are subject to this
18subsection shall (i) have the same rights, remedies,
19privileges, immunities, powers and duties, (ii) be subject to
20the same conditions, restrictions, limitations, penalties and
21definition of terms, and (iii) employ the same modes of
22procedure as are set forth in Sections 2 (except that that
23reference to State in the definition of supplier maintaining a
24place of business in this State means the county), 2a through
252d, 3 through 3-50 (in respect to all provisions contained in
26those Sections other than the State rate of tax), 4 (except

 

 

10100SB1814ham001- 618 -LRB101 09785 JWD 61498 a

1that the reference to the State shall be to the county), 5, 7,
28 (except that the jurisdiction to which the tax is a debt to
3the extent indicated in that Section 8 is the county), 9
4(except as to the disposition of taxes and penalties collected,
5and except that the retailer's discount is not allowed for
6taxes paid on aviation fuel that are deposited into the Local
7Government Aviation Trust Fund), 10, 11, 12 (except the
8reference therein to Section 2b of the Retailers' Occupation
9Tax Act), 13 (except that any reference to the State means the
10county), Section 15, 16, 17, 18, 19, and 20 of the Service
11Occupation Tax Act and all provisions of the Uniform Penalty
12and Interest Act, as fully as if those provisions were set
13forth herein.
14    Persons subject to any tax imposed under the authority
15granted in this subsection may reimburse themselves for their
16serviceman's tax liability by separately stating the tax as an
17additional charge, which may be stated in combination, in a
18single amount, with State tax that servicemen are authorized to
19collect under the Service Use Tax Act, pursuant to any
20bracketed schedules set forth by the Department.
21    (c) The tax under this Section may not be imposed until the
22question of imposing the tax has been submitted to the electors
23of the county at a regular election and approved by a majority
24of the electors voting on the question. For all regular
25elections held prior to August 23, 2011 (the effective date of
26Public Act 97-542), upon a resolution by the county board or a

 

 

10100SB1814ham001- 619 -LRB101 09785 JWD 61498 a

1resolution by school district boards that represent at least
251% of the student enrollment within the county, the county
3board must certify the question to the proper election
4authority in accordance with the Election Code.
5    For all regular elections held prior to August 23, 2011
6(the effective date of Public Act 97-542), the election
7authority must submit the question in substantially the
8following form:
9        Shall (name of county) be authorized to impose a
10    retailers' occupation tax and a service occupation tax
11    (commonly referred to as a "sales tax") at a rate of
12    (insert rate) to be used exclusively for school facility
13    purposes?
14The election authority must record the votes as "Yes" or "No".
15    If a majority of the electors voting on the question vote
16in the affirmative, then the county may, thereafter, impose the
17tax.
18    For all regular elections held on or after August 23, 2011
19(the effective date of Public Act 97-542), the regional
20superintendent of schools for the county must, upon receipt of
21a resolution or resolutions of school district boards that
22represent more than 50% of the student enrollment within the
23county, certify the question to the proper election authority
24for submission to the electors of the county at the next
25regular election at which the question lawfully may be
26submitted to the electors, all in accordance with the Election

 

 

10100SB1814ham001- 620 -LRB101 09785 JWD 61498 a

1Code.
2    For all regular elections held on or after August 23, 2011
3(the effective date of Public Act 97-542), the election
4authority must submit the question in substantially the
5following form:
6        Shall a retailers' occupation tax and a service
7    occupation tax (commonly referred to as a "sales tax") be
8    imposed in (name of county) at a rate of (insert rate) to
9    be used exclusively for school facility purposes?
10The election authority must record the votes as "Yes" or "No".
11    If a majority of the electors voting on the question vote
12in the affirmative, then the tax shall be imposed at the rate
13set forth in the question.
14    For the purposes of this subsection (c), "enrollment" means
15the head count of the students residing in the county on the
16last school day of September of each year, which must be
17reported on the Illinois State Board of Education Public School
18Fall Enrollment/Housing Report.
19    (d) Except as otherwise provided, the The Department shall
20immediately pay over to the State Treasurer, ex officio, as
21trustee, all taxes and penalties collected under this Section
22to be deposited into the School Facility Occupation Tax Fund,
23which shall be an unappropriated trust fund held outside the
24State treasury. Taxes and penalties collected on aviation fuel
25sold on or after December 1, 2019, shall be immediately paid
26over by the Department to the State Treasurer, ex officio, as

 

 

10100SB1814ham001- 621 -LRB101 09785 JWD 61498 a

1trustee, for deposit into the Local Government Aviation Trust
2Fund. The Department shall only pay moneys into the Local
3Government Aviation Trust Fund under this Act for so long as
4the revenue use requirements of 49 U.S.C. 47107(b) and 49
5U.S.C. 47133 are binding on the county.
6    On or before the 25th day of each calendar month, the
7Department shall prepare and certify to the Comptroller the
8disbursement of stated sums of money to the regional
9superintendents of schools in counties from which retailers or
10servicemen have paid taxes or penalties to the Department
11during the second preceding calendar month. The amount to be
12paid to each regional superintendent of schools and disbursed
13to him or her in accordance with Section 3-14.31 of the School
14Code, is equal to the amount (not including credit memoranda
15and not including taxes and penalties collected on aviation
16fuel sold on or after December 1, 2019) collected from the
17county under this Section during the second preceding calendar
18month by the Department, (i) less 2% of that amount (except the
19amount collected on aviation fuel sold on or after December 1,
202019), which shall be deposited into the Tax Compliance and
21Administration Fund and shall be used by the Department,
22subject to appropriation, to cover the costs of the Department
23in administering and enforcing the provisions of this Section,
24on behalf of the county, (ii) plus an amount that the
25Department determines is necessary to offset any amounts that
26were erroneously paid to a different taxing body; (iii) less an

 

 

10100SB1814ham001- 622 -LRB101 09785 JWD 61498 a

1amount equal to the amount of refunds made during the second
2preceding calendar month by the Department on behalf of the
3county; and (iv) less any amount that the Department determines
4is necessary to offset any amounts that were payable to a
5different taxing body but were erroneously paid to the county.
6When certifying the amount of a monthly disbursement to a
7regional superintendent of schools under this Section, the
8Department shall increase or decrease the amounts by an amount
9necessary to offset any miscalculation of previous
10disbursements within the previous 6 months from the time a
11miscalculation is discovered.
12    Within 10 days after receipt by the Comptroller from the
13Department of the disbursement certification to the regional
14superintendents of the schools provided for in this Section,
15the Comptroller shall cause the orders to be drawn for the
16respective amounts in accordance with directions contained in
17the certification.
18    If the Department determines that a refund should be made
19under this Section to a claimant instead of issuing a credit
20memorandum, then the Department shall notify the Comptroller,
21who shall cause the order to be drawn for the amount specified
22and to the person named in the notification from the
23Department. The refund shall be paid by the Treasurer out of
24the School Facility Occupation Tax Fund.
25    (e) For the purposes of determining the local governmental
26unit whose tax is applicable, a retail sale by a producer of

 

 

10100SB1814ham001- 623 -LRB101 09785 JWD 61498 a

1coal or another mineral mined in Illinois is a sale at retail
2at the place where the coal or other mineral mined in Illinois
3is extracted from the earth. This subsection does not apply to
4coal or another mineral when it is delivered or shipped by the
5seller to the purchaser at a point outside Illinois so that the
6sale is exempt under the United States Constitution as a sale
7in interstate or foreign commerce.
8    (f) Nothing in this Section may be construed to authorize a
9tax to be imposed upon the privilege of engaging in any
10business that under the Constitution of the United States may
11not be made the subject of taxation by this State.
12    (g) If a county board imposes a tax under this Section
13pursuant to a referendum held before August 23, 2011 (the
14effective date of Public Act 97-542) at a rate below the rate
15set forth in the question approved by a majority of electors of
16that county voting on the question as provided in subsection
17(c), then the county board may, by ordinance, increase the rate
18of the tax up to the rate set forth in the question approved by
19a majority of electors of that county voting on the question as
20provided in subsection (c). If a county board imposes a tax
21under this Section pursuant to a referendum held before August
2223, 2011 (the effective date of Public Act 97-542), then the
23board may, by ordinance, discontinue or reduce the rate of the
24tax. If a tax is imposed under this Section pursuant to a
25referendum held on or after August 23, 2011 (the effective date
26of Public Act 97-542), then the county board may reduce or

 

 

10100SB1814ham001- 624 -LRB101 09785 JWD 61498 a

1discontinue the tax, but only in accordance with subsection
2(h-5) of this Section. If, however, a school board issues bonds
3that are secured by the proceeds of the tax under this Section,
4then the county board may not reduce the tax rate or
5discontinue the tax if that rate reduction or discontinuance
6would adversely affect the school board's ability to pay the
7principal and interest on those bonds as they become due or
8necessitate the extension of additional property taxes to pay
9the principal and interest on those bonds. If the county board
10reduces the tax rate or discontinues the tax, then a referendum
11must be held in accordance with subsection (c) of this Section
12in order to increase the rate of the tax or to reimpose the
13discontinued tax.
14    Until January 1, 2014, the results of any election that
15imposes, reduces, or discontinues a tax under this Section must
16be certified by the election authority, and any ordinance that
17increases or lowers the rate or discontinues the tax must be
18certified by the county clerk and, in each case, filed with the
19Illinois Department of Revenue either (i) on or before the
20first day of April, whereupon the Department shall proceed to
21administer and enforce the tax or change in the rate as of the
22first day of July next following the filing; or (ii) on or
23before the first day of October, whereupon the Department shall
24proceed to administer and enforce the tax or change in the rate
25as of the first day of January next following the filing.
26    Beginning January 1, 2014, the results of any election that

 

 

10100SB1814ham001- 625 -LRB101 09785 JWD 61498 a

1imposes, reduces, or discontinues a tax under this Section must
2be certified by the election authority, and any ordinance that
3increases or lowers the rate or discontinues the tax must be
4certified by the county clerk and, in each case, filed with the
5Illinois Department of Revenue either (i) on or before the
6first day of May, whereupon the Department shall proceed to
7administer and enforce the tax or change in the rate as of the
8first day of July next following the filing; or (ii) on or
9before the first day of October, whereupon the Department shall
10proceed to administer and enforce the tax or change in the rate
11as of the first day of January next following the filing.
12    (h) For purposes of this Section, "school facility
13purposes" means (i) the acquisition, development,
14construction, reconstruction, rehabilitation, improvement,
15financing, architectural planning, and installation of capital
16facilities consisting of buildings, structures, and durable
17equipment and for the acquisition and improvement of real
18property and interest in real property required, or expected to
19be required, in connection with the capital facilities and (ii)
20the payment of bonds or other obligations heretofore or
21hereafter issued, including bonds or other obligations
22heretofore or hereafter issued to refund or to continue to
23refund bonds or other obligations issued, for school facility
24purposes, provided that the taxes levied to pay those bonds are
25abated by the amount of the taxes imposed under this Section
26that are used to pay those bonds. "School-facility purposes"

 

 

10100SB1814ham001- 626 -LRB101 09785 JWD 61498 a

1also includes fire prevention, safety, energy conservation,
2accessibility, school security, and specified repair purposes
3set forth under Section 17-2.11 of the School Code.
4    (h-5) A county board in a county where a tax has been
5imposed under this Section pursuant to a referendum held on or
6after August 23, 2011 (the effective date of Public Act 97-542)
7may, by ordinance or resolution, submit to the voters of the
8county the question of reducing or discontinuing the tax. In
9the ordinance or resolution, the county board shall certify the
10question to the proper election authority in accordance with
11the Election Code. The election authority must submit the
12question in substantially the following form:
13        Shall the school facility retailers' occupation tax
14    and service occupation tax (commonly referred to as the
15    "school facility sales tax") currently imposed in (name of
16    county) at a rate of (insert rate) be (reduced to (insert
17    rate))(discontinued)?
18If a majority of the electors voting on the question vote in
19the affirmative, then, subject to the provisions of subsection
20(g) of this Section, the tax shall be reduced or discontinued
21as set forth in the question.
22    (i) This Section does not apply to Cook County.
23    (j) This Section may be cited as the County School Facility
24Occupation Tax Law.
25(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15;
2699-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
 

 

 

10100SB1814ham001- 627 -LRB101 09785 JWD 61498 a

1    (55 ILCS 5/5-1007)  (from Ch. 34, par. 5-1007)
2    Sec. 5-1007. Home Rule County Service Occupation Tax Law.
3The corporate authorities of a home rule county may impose a
4tax upon all persons engaged, in such county, in the business
5of making sales of service at the same rate of tax imposed
6pursuant to Section 5-1006 of the selling price of all tangible
7personal property transferred by such servicemen either in the
8form of tangible personal property or in the form of real
9estate as an incident to a sale of service. If imposed, such
10tax shall only be imposed in 1/4% increments. On and after
11September 1, 1991, this additional tax may not be imposed on
12tangible personal property taxed at the 1% rate under the
13Service Occupation Tax Act. Beginning December 1, 2019, this
14tax is not imposed on sales of aviation fuel unless the tax
15revenue is expended for airport-related purposes. If the county
16does not have an airport-related purpose to which it dedicates
17aviation fuel tax revenue, then aviation fuel is excluded from
18the tax. The county must comply with the certification
19requirements for airport-related purposes under Section
205-1184. For purposes of this Act, "airport-related purposes"
21has the meaning ascribed in Section 6z-20.2 of the State
22Finance Act. This exclusion for aviation fuel only applies for
23so long as the revenue use requirements of 49 U.S.C. 47107(b)
24and 49 U.S.C. 47133 are binding on the county. The changes made
25to this Section by this amendatory Act of the 101st General

 

 

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1Assembly are a denial and limitation of home rule powers and
2functions under subsection (g) of Section 6 of Article VII of
3the Illinois Constitution. The tax imposed by a home rule
4county pursuant to this Section and all civil penalties that
5may be assessed as an incident thereof shall be collected and
6enforced by the State Department of Revenue. The certificate of
7registration which is issued by the Department to a retailer
8under the Retailers' Occupation Tax Act or under the Service
9Occupation Tax Act shall permit such registrant to engage in a
10business which is taxable under any ordinance or resolution
11enacted pursuant to this Section without registering
12separately with the Department under such ordinance or
13resolution or under this Section. The Department shall have
14full power to administer and enforce this Section; to collect
15all taxes and penalties due hereunder; to dispose of taxes and
16penalties so collected in the manner hereinafter provided; and
17to determine all rights to credit memoranda arising on account
18of the erroneous payment of tax or penalty hereunder. In the
19administration of, and compliance with, this Section the
20Department and persons who are subject to this Section shall
21have the same rights, remedies, privileges, immunities, powers
22and duties, and be subject to the same conditions,
23restrictions, limitations, penalties and definitions of terms,
24and employ the same modes of procedure, as are prescribed in
25Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
26provisions therein other than the State rate of tax), 4 (except

 

 

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1that the reference to the State shall be to the taxing county),
25, 7, 8 (except that the jurisdiction to which the tax shall be
3a debt to the extent indicated in that Section 8 shall be the
4taxing county), 9 (except as to the disposition of taxes and
5penalties collected, and except that the returned merchandise
6credit for this county tax may not be taken against any State
7tax, and except that the retailer's discount is not allowed for
8taxes paid on aviation fuel that are deposited into the Local
9Government Aviation Trust Fund), 10, 11, 12 (except the
10reference therein to Section 2b of the Retailers' Occupation
11Tax Act), 13 (except that any reference to the State shall mean
12the taxing county), the first paragraph of Section 15, 16, 17,
1318, 19 and 20 of the Service Occupation Tax Act and Section 3-7
14of the Uniform Penalty and Interest Act, as fully as if those
15provisions were set forth herein.
16    No tax may be imposed by a home rule county pursuant to
17this Section unless such county also imposes a tax at the same
18rate pursuant to Section 5-1006.
19    Persons subject to any tax imposed pursuant to the
20authority granted in this Section may reimburse themselves for
21their serviceman's tax liability hereunder by separately
22stating such tax as an additional charge, which charge may be
23stated in combination, in a single amount, with State tax which
24servicemen are authorized to collect under the Service Use Tax
25Act, pursuant to such bracket schedules as the Department may
26prescribe.

 

 

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1    Whenever the Department determines that a refund should be
2made under this Section to a claimant instead of issuing credit
3memorandum, the Department shall notify the State Comptroller,
4who shall cause the order to be drawn for the amount specified,
5and to the person named, in such notification from the
6Department. Such refund shall be paid by the State Treasurer
7out of the home rule county retailers' occupation tax fund.
8    Except as otherwise provided in this paragraph, the The
9Department shall forthwith pay over to the State Treasurer, ex
10officio ex-officio, as trustee, all taxes and penalties
11collected hereunder for deposit into the Home Rule County
12Retailers' Occupation Tax Fund. Taxes and penalties collected
13on aviation fuel sold on or after December 1, 2019, shall be
14immediately paid over by the Department to the State Treasurer,
15ex officio, as trustee, for deposit into the Local Government
16Aviation Trust Fund. The Department shall only pay moneys into
17the Local Government Aviation Trust Fund under this Act for so
18long as the revenue use requirements of 49 U.S.C. 47107(b) and
1949 U.S.C. 47133 are binding on the county.
20    As soon as possible after the first day of each month,
21beginning January 1, 2011, upon certification of the Department
22of Revenue, the Comptroller shall order transferred, and the
23Treasurer shall transfer, to the STAR Bonds Revenue Fund the
24local sales tax increment, as defined in the Innovation
25Development and Economy Act, collected under this Section
26during the second preceding calendar month for sales within a

 

 

10100SB1814ham001- 631 -LRB101 09785 JWD 61498 a

1STAR bond district.
2    After the monthly transfer to the STAR Bonds Revenue Fund,
3on or before the 25th day of each calendar month, the
4Department shall prepare and certify to the Comptroller the
5disbursement of stated sums of money to named counties, the
6counties to be those from which suppliers and servicemen have
7paid taxes or penalties hereunder to the Department during the
8second preceding calendar month. The amount to be paid to each
9county shall be the amount (not including credit memoranda and
10not including taxes and penalties collected on aviation fuel
11sold on or after December 1, 2019) collected hereunder during
12the second preceding calendar month by the Department, and not
13including an amount equal to the amount of refunds made during
14the second preceding calendar month by the Department on behalf
15of such county, and not including any amounts that are
16transferred to the STAR Bonds Revenue Fund, less 1.5% of the
17remainder, which the Department shall transfer into the Tax
18Compliance and Administration Fund. The Department, at the time
19of each monthly disbursement to the counties, shall prepare and
20certify to the State Comptroller the amount to be transferred
21into the Tax Compliance and Administration Fund under this
22Section. Within 10 days after receipt, by the Comptroller, of
23the disbursement certification to the counties and the Tax
24Compliance and Administration Fund provided for in this Section
25to be given to the Comptroller by the Department, the
26Comptroller shall cause the orders to be drawn for the

 

 

10100SB1814ham001- 632 -LRB101 09785 JWD 61498 a

1respective amounts in accordance with the directions contained
2in such certification.
3    In addition to the disbursement required by the preceding
4paragraph, an allocation shall be made in each year to each
5county which received more than $500,000 in disbursements under
6the preceding paragraph in the preceding calendar year. The
7allocation shall be in an amount equal to the average monthly
8distribution made to each such county under the preceding
9paragraph during the preceding calendar year (excluding the 2
10months of highest receipts). The distribution made in March of
11each year subsequent to the year in which an allocation was
12made pursuant to this paragraph and the preceding paragraph
13shall be reduced by the amount allocated and disbursed under
14this paragraph in the preceding calendar year. The Department
15shall prepare and certify to the Comptroller for disbursement
16the allocations made in accordance with this paragraph.
17    Nothing in this Section shall be construed to authorize a
18county to impose a tax upon the privilege of engaging in any
19business which under the Constitution of the United States may
20not be made the subject of taxation by this State.
21    An ordinance or resolution imposing or discontinuing a tax
22hereunder or effecting a change in the rate thereof shall be
23adopted and a certified copy thereof filed with the Department
24on or before the first day of June, whereupon the Department
25shall proceed to administer and enforce this Section as of the
26first day of September next following such adoption and filing.

 

 

10100SB1814ham001- 633 -LRB101 09785 JWD 61498 a

1Beginning January 1, 1992, an ordinance or resolution imposing
2or discontinuing the tax hereunder or effecting a change in the
3rate thereof shall be adopted and a certified copy thereof
4filed with the Department on or before the first day of July,
5whereupon the Department shall proceed to administer and
6enforce this Section as of the first day of October next
7following such adoption and filing. Beginning January 1, 1993,
8an ordinance or resolution imposing or discontinuing the tax
9hereunder or effecting a change in the rate thereof shall be
10adopted and a certified copy thereof filed with the Department
11on or before the first day of October, whereupon the Department
12shall proceed to administer and enforce this Section as of the
13first day of January next following such adoption and filing.
14Beginning April 1, 1998, an ordinance or resolution imposing or
15discontinuing the tax hereunder or effecting a change in the
16rate thereof shall either (i) be adopted and a certified copy
17thereof filed with the Department on or before the first day of
18April, whereupon the Department shall proceed to administer and
19enforce this Section as of the first day of July next following
20the adoption and filing; or (ii) be adopted and a certified
21copy thereof filed with the Department on or before the first
22day of October, whereupon the Department shall proceed to
23administer and enforce this Section as of the first day of
24January next following the adoption and filing.
25    This Section shall be known and may be cited as the Home
26Rule County Service Occupation Tax Law.

 

 

10100SB1814ham001- 634 -LRB101 09785 JWD 61498 a

1(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
2100-1171, eff. 1-4-19; revised 1-9-19.)
 
3    (55 ILCS 5/5-1008.5)
4    Sec. 5-1008.5. Use and occupation taxes.
5    (a) The Rock Island County Board may adopt a resolution
6that authorizes a referendum on the question of whether the
7county shall be authorized to impose a retailers' occupation
8tax, a service occupation tax, and a use tax at a rate of 1/4 of
91% on behalf of the economic development activities of Rock
10Island County and communities located within the county. The
11county board shall certify the question to the proper election
12authorities who shall submit the question to the voters of the
13county at the next regularly scheduled election in accordance
14with the general election law. The question shall be in
15substantially the following form:
16        Shall Rock Island County be authorized to impose a
17    retailers' occupation tax, a service occupation tax, and a
18    use tax at the rate of 1/4 of 1% for the sole purpose of
19    economic development activities, including creation and
20    retention of job opportunities, support of affordable
21    housing opportunities, and enhancement of quality of life
22    improvements?
23    Votes shall be recorded as "yes" or "no". If a majority of
24all votes cast on the proposition are in favor of the
25proposition, the county is authorized to impose the tax.

 

 

10100SB1814ham001- 635 -LRB101 09785 JWD 61498 a

1    (b) The county shall impose the retailers' occupation tax
2upon all persons engaged in the business of selling tangible
3personal property at retail in the county, at the rate approved
4by referendum, on the gross receipts from the sales made in the
5course of those businesses within the county. This additional
6tax may not be imposed on tangible personal property taxed at
7the 1% rate under the Retailers' Occupation Tax Act. Beginning
8December 1, 2019, this tax is not imposed on sales of aviation
9fuel unless the tax revenue is expended for airport-related
10purposes. If the county does not have an airport-related
11purpose to which it dedicates aviation fuel tax revenue, then
12aviation fuel is excluded from the tax. The county must comply
13with the certification requirements for airport-related
14purposes under Section 5-1184. For purposes of this Act,
15"airport-related purposes" has the meaning ascribed in Section
166z-20.2 of the State Finance Act. This exclusion for aviation
17fuel only applies for so long as the revenue use requirements
18of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
19county. The tax imposed under this Section and all civil
20penalties that may be assessed as an incident of the tax shall
21be collected and enforced by the Department of Revenue. The
22Department has full power to administer and enforce this
23Section; to collect all taxes and penalties so collected in the
24manner provided in this Section; and to determine all rights to
25credit memoranda arising on account of the erroneous payment of
26tax or penalty under this Section. In the administration of,

 

 

10100SB1814ham001- 636 -LRB101 09785 JWD 61498 a

1and compliance with, this Section, the Department and persons
2who are subject to this Section shall (i) have the same rights,
3remedies, privileges, immunities, powers and duties, (ii) be
4subject to the same conditions, restrictions, limitations,
5penalties, exclusions, exemptions, and definitions of terms,
6and (iii) employ the same modes of procedure as are prescribed
7in Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2,
82-5, 2-5.5, 2-10 (in respect to all provisions other than the
9State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except as
10to the disposition of taxes and penalties collected and
11provisions related to quarter monthly payments , and except
12that the retailer's discount is not allowed for taxes paid on
13aviation fuel that are deposited into the Local Government
14Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
155k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
16Retailers' Occupation Tax Act and Section 3-7 of the Uniform
17Penalty and Interest Act, as fully as if those provisions were
18set forth in this subsection.
19    Persons subject to any tax imposed under this subsection
20may reimburse themselves for their seller's tax liability by
21separately stating the tax as an additional charge, which
22charge may be stated in combination, in a single amount, with
23State taxes that sellers are required to collect, in accordance
24with bracket schedules prescribed by the Department.
25    Whenever the Department determines that a refund should be
26made under this subsection to a claimant instead of issuing a

 

 

10100SB1814ham001- 637 -LRB101 09785 JWD 61498 a

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the warrant to be drawn for the
3amount specified, and to the person named, in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the tax fund referenced under paragraph (g) of
6this Section.
7    If a tax is imposed under this subsection (b), a tax shall
8also be imposed at the same rate under subsections (c) and (d)
9of this Section.
10    For the purpose of determining whether a tax authorized
11under this Section is applicable, a retail sale, by a producer
12of coal or another mineral mined in Illinois, is a sale at
13retail at the place where the coal or other mineral mined in
14Illinois is extracted from the earth. This paragraph does not
15apply to coal or another mineral when it is delivered or
16shipped by the seller to the purchaser at a point outside
17Illinois so that the sale is exempt under the federal
18Constitution as a sale in interstate or foreign commerce.
19    Nothing in this Section shall be construed to authorize the
20county to impose a tax upon the privilege of engaging in any
21business that under the Constitution of the United States may
22not be made the subject of taxation by this State.
23    (c) If a tax has been imposed under subsection (b), a
24service occupation tax shall also be imposed at the same rate
25upon all persons engaged, in the county, in the business of
26making sales of service, who, as an incident to making those

 

 

10100SB1814ham001- 638 -LRB101 09785 JWD 61498 a

1sales of service, transfer tangible personal property within
2the county as an incident to a sale of service. This additional
3tax may not be imposed on tangible personal property taxed at
4the 1% rate under the Service Occupation Tax Act. Beginning
5December 1, 2019, this tax is not imposed on sales of aviation
6fuel unless the tax revenue is expended for airport-related
7purposes. If the county does not have an airport-related
8purpose to which it dedicates aviation fuel tax revenue, then
9aviation fuel is excluded from the tax. The county must comply
10with the certification requirements for airport-related
11purposes under Section 5-1184. For purposes of this Act,
12"airport-related purposes" has the meaning ascribed in Section
136z-20.2 of the State Finance Act. This exclusion for aviation
14fuel only applies for so long as the revenue use requirements
15of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
16county. The tax imposed under this subsection and all civil
17penalties that may be assessed as an incident of the tax shall
18be collected and enforced by the Department of Revenue. The
19Department has full power to administer and enforce this
20paragraph; to collect all taxes and penalties due under this
21Section; to dispose of taxes and penalties so collected in the
22manner provided in this Section; and to determine all rights to
23credit memoranda arising on account of the erroneous payment of
24tax or penalty under this Section. In the administration of,
25and compliance with this paragraph, the Department and persons
26who are subject to this paragraph shall (i) have the same

 

 

10100SB1814ham001- 639 -LRB101 09785 JWD 61498 a

1rights, remedies, privileges, immunities, powers, and duties,
2(ii) be subject to the same conditions, restrictions,
3limitations, penalties, exclusions, exemptions, and
4definitions of terms, and (iii) employ the same modes of
5procedure as are prescribed in Sections 2 (except that the
6reference to State in the definition of supplier maintaining a
7place of business in this State shall mean the county), 2a, 2b,
83 through 3-55 (in respect to all provisions other than the
9State rate of tax), 4 (except that the reference to the State
10shall be to the county), 5, 7, 8 (except that the jurisdiction
11to which the tax shall be a debt to the extent indicated in
12that Section 8 shall be the county), 9 (except as to the
13disposition of taxes and penalties collected, and except that
14the returned merchandise credit for this tax may not be taken
15against any State tax, and except that the retailer's discount
16is not allowed for taxes paid on aviation fuel that are
17deposited into the Local Government Aviation Trust Fund), 11,
1812 (except the reference to Section 2b of the Retailers'
19Occupation Tax Act), 13 (except that any reference to the State
20shall mean the county), 15, 16, 17, 18, 19 and 20 of the
21Service Occupation Tax Act and Section 3-7 of the Uniform
22Penalty and Interest Act, as fully as if those provisions were
23set forth in this subsection.
24    Persons subject to any tax imposed under the authority
25granted in this subsection may reimburse themselves for their
26serviceman's tax liability by separately stating the tax as an

 

 

10100SB1814ham001- 640 -LRB101 09785 JWD 61498 a

1additional charge, which charge may be stated in combination,
2in a single amount, with State tax that servicemen are
3authorized to collect under the Service Use Tax Act, in
4accordance with bracket schedules prescribed by the
5Department.
6    Whenever the Department determines that a refund should be
7made under this subsection to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the warrant to be drawn for the
10amount specified, and to the person named, in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the tax fund referenced under paragraph (g) of
13this Section.
14    Nothing in this paragraph shall be construed to authorize
15the county to impose a tax upon the privilege of engaging in
16any business that under the Constitution of the United States
17may not be made the subject of taxation by the State.
18    (d) If a tax has been imposed under subsection (b), a use
19tax shall also be imposed at the same rate upon the privilege
20of using, in the county, any item of tangible personal property
21that is purchased outside the county at retail from a retailer,
22and that is titled or registered at a location within the
23county with an agency of this State's government. "Selling
24price" is defined as in the Use Tax Act. The tax shall be
25collected from persons whose Illinois address for titling or
26registration purposes is given as being in the county. The tax

 

 

10100SB1814ham001- 641 -LRB101 09785 JWD 61498 a

1shall be collected by the Department of Revenue for the county.
2The tax must be paid to the State, or an exemption
3determination must be obtained from the Department of Revenue,
4before the title or certificate of registration for the
5property may be issued. The tax or proof of exemption may be
6transmitted to the Department by way of the State agency with
7which, or the State officer with whom, the tangible personal
8property must be titled or registered if the Department and the
9State agency or State officer determine that this procedure
10will expedite the processing of applications for title or
11registration.
12    The Department has full power to administer and enforce
13this paragraph; to collect all taxes, penalties, and interest
14due under this Section; to dispose of taxes, penalties, and
15interest so collected in the manner provided in this Section;
16and to determine all rights to credit memoranda or refunds
17arising on account of the erroneous payment of tax, penalty, or
18interest under this Section. In the administration of, and
19compliance with, this subsection, the Department and persons
20who are subject to this paragraph shall (i) have the same
21rights, remedies, privileges, immunities, powers, and duties,
22(ii) be subject to the same conditions, restrictions,
23limitations, penalties, exclusions, exemptions, and
24definitions of terms, and (iii) employ the same modes of
25procedure as are prescribed in Sections 2 (except the
26definition of "retailer maintaining a place of business in this

 

 

10100SB1814ham001- 642 -LRB101 09785 JWD 61498 a

1State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6,
27, 8 (except that the jurisdiction to which the tax shall be a
3debt to the extent indicated in that Section 8 shall be the
4county), 9 (except provisions relating to quarter monthly
5payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22
6of the Use Tax Act and Section 3-7 of the Uniform Penalty and
7Interest Act, that are not inconsistent with this paragraph, as
8fully as if those provisions were set forth in this subsection.
9    Whenever the Department determines that a refund should be
10made under this subsection to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause the order to be drawn for the
13amount specified, and to the person named, in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of the tax fund referenced under paragraph (g) of
16this Section.
17    (e) A certificate of registration issued by the State
18Department of Revenue to a retailer under the Retailers'
19Occupation Tax Act or under the Service Occupation Tax Act
20shall permit the registrant to engage in a business that is
21taxed under the tax imposed under paragraphs (b), (c), or (d)
22of this Section and no additional registration shall be
23required. A certificate issued under the Use Tax Act or the
24Service Use Tax Act shall be applicable with regard to any tax
25imposed under paragraph (c) of this Section.
26    (f) The results of any election authorizing a proposition

 

 

10100SB1814ham001- 643 -LRB101 09785 JWD 61498 a

1to impose a tax under this Section or effecting a change in the
2rate of tax shall be certified by the proper election
3authorities and filed with the Illinois Department on or before
4the first day of October. In addition, an ordinance imposing,
5discontinuing, or effecting a change in the rate of tax under
6this Section shall be adopted and a certified copy of the
7ordinance filed with the Department on or before the first day
8of October. After proper receipt of the certifications, the
9Department shall proceed to administer and enforce this Section
10as of the first day of January next following the adoption and
11filing.
12    (g) Except as otherwise provided in paragraph (g-2), the
13The Department of Revenue shall, upon collecting any taxes and
14penalties as provided in this Section, pay the taxes and
15penalties over to the State Treasurer as trustee for the
16county. The taxes and penalties shall be held in a trust fund
17outside the State Treasury. On or before the 25th day of each
18calendar month, the Department of Revenue shall prepare and
19certify to the Comptroller of the State of Illinois the amount
20to be paid to the county, which shall be the balance in the
21fund, less any amount determined by the Department to be
22necessary for the payment of refunds. Within 10 days after
23receipt by the Comptroller of the certification of the amount
24to be paid to the county, the Comptroller shall cause an order
25to be drawn for payment for the amount in accordance with the
26directions contained in the certification. Amounts received

 

 

10100SB1814ham001- 644 -LRB101 09785 JWD 61498 a

1from the tax imposed under this Section shall be used only for
2the economic development activities of the county and
3communities located within the county.
4    (g-2) Taxes and penalties collected on aviation fuel sold
5on or after December 1, 2019, shall be immediately paid over by
6the Department to the State Treasurer, ex officio, as trustee,
7for deposit into the Local Government Aviation Trust Fund. The
8Department shall only pay moneys into the Local Government
9Aviation Trust Fund under this Act for so long as the revenue
10use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
11binding on the county.
12    (h) When certifying the amount of a monthly disbursement to
13the county under this Section, the Department shall increase or
14decrease the amounts by an amount necessary to offset any
15miscalculation of previous disbursements. The offset amount
16shall be the amount erroneously disbursed within the previous 6
17months from the time a miscalculation is discovered.
18    (i) This Section may be cited as the Rock Island County Use
19and Occupation Tax Law.
20(Source: P.A. 100-1171, eff. 1-4-19.)
 
21    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
22    Sec. 5-1009. Limitation on home rule powers. Except as
23provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
24and after September 1, 1990, no home rule county has the
25authority to impose, pursuant to its home rule authority, a

 

 

10100SB1814ham001- 645 -LRB101 09785 JWD 61498 a

1retailer's occupation tax, service occupation tax, use tax,
2sales tax or other tax on the use, sale or purchase of tangible
3personal property based on the gross receipts from such sales
4or the selling or purchase price of said tangible personal
5property. Notwithstanding the foregoing, this Section does not
6preempt any home rule imposed tax such as the following: (1) a
7tax on alcoholic beverages, whether based on gross receipts,
8volume sold or any other measurement; (2) a tax based on the
9number of units of cigarettes or tobacco products; (3) a tax,
10however measured, based on the use of a hotel or motel room or
11similar facility; (4) a tax, however measured, on the sale or
12transfer of real property; (5) a tax, however measured, on
13lease receipts; (6) a tax on food prepared for immediate
14consumption and on alcoholic beverages sold by a business which
15provides for on premise consumption of said food or alcoholic
16beverages; or (7) other taxes not based on the selling or
17purchase price or gross receipts from the use, sale or purchase
18of tangible personal property. This Section does not preempt a
19home rule county from imposing a tax, however measured, on the
20use, for consideration, of a parking lot, garage, or other
21parking facility.
22    On and after December 1, 2019, no home rule county has the
23authority to impose, pursuant to its home rule authority, a
24tax, however measured, on sales of aviation fuel, as defined in
25Section 3 of the Retailers' Occupation Tax Act, unless the tax
26revenue is expended for airport-related purposes. For purposes

 

 

10100SB1814ham001- 646 -LRB101 09785 JWD 61498 a

1of this Section, "airport-related purposes" has the meaning
2ascribed in Section 6z-20.2 of the State Finance Act. Aviation
3fuel shall be excluded from tax only for so long as the revenue
4use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are
5binding on the county.
6    This Section is a limitation, pursuant to subsection (g) of
7Section 6 of Article VII of the Illinois Constitution, on the
8power of home rule units to tax. The changes made to this
9Section by this amendatory Act of the 101st General Assembly
10are a denial and limitation of home rule powers and functions
11under subsection (g) of Section 6 of Article VII of the
12Illinois Constitution.
13(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
 
14    (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)
15    Sec. 5-1035.1. County Motor Fuel Tax Law. The county board
16of the counties of DuPage, Kane and McHenry may, by an
17ordinance or resolution adopted by an affirmative vote of a
18majority of the members elected or appointed to the county
19board, impose a tax upon all persons engaged in the county in
20the business of selling motor fuel, as now or hereafter defined
21in the Motor Fuel Tax Law, at retail for the operation of motor
22vehicles upon public highways or for the operation of
23recreational watercraft upon waterways. The collection of a tax
24under this Section based on gallonage of gasoline used for the
25propulsion of any aircraft is prohibited, and the collection of

 

 

10100SB1814ham001- 647 -LRB101 09785 JWD 61498 a

1a tax based on gallonage of special fuel used for the
2propulsion of any aircraft is prohibited on and after December
31, 2019. Kane County may exempt diesel fuel from the tax
4imposed pursuant to this Section. The tax may be imposed, in
5half-cent increments, at a rate not exceeding 4 cents per
6gallon of motor fuel sold at retail within the county for the
7purpose of use or consumption and not for the purpose of
8resale. The proceeds from the tax shall be used by the county
9solely for the purpose of operating, constructing and improving
10public highways and waterways, and acquiring real property and
11right-of-ways for public highways and waterways within the
12county imposing the tax.
13    A tax imposed pursuant to this Section, and all civil
14penalties that may be assessed as an incident thereof, shall be
15administered, collected and enforced by the Illinois
16Department of Revenue in the same manner as the tax imposed
17under the Retailers' Occupation Tax Act, as now or hereafter
18amended, insofar as may be practicable; except that in the
19event of a conflict with the provisions of this Section, this
20Section shall control. The Department of Revenue shall have
21full power: to administer and enforce this Section; to collect
22all taxes and penalties due hereunder; to dispose of taxes and
23penalties so collected in the manner hereinafter provided; and
24to determine all rights to credit memoranda arising on account
25of the erroneous payment of tax or penalty hereunder.
26    Whenever the Department determines that a refund shall be

 

 

10100SB1814ham001- 648 -LRB101 09785 JWD 61498 a

1made under this Section to a claimant instead of issuing a
2credit memorandum, the Department shall notify the State
3Comptroller, who shall cause the order to be drawn for the
4amount specified, and to the person named, in the notification
5from the Department. The refund shall be paid by the State
6Treasurer out of the County Option Motor Fuel Tax Fund.
7    The Department shall forthwith pay over to the State
8Treasurer, ex-officio, as trustee, all taxes and penalties
9collected hereunder, which shall be deposited into the County
10Option Motor Fuel Tax Fund, a special fund in the State
11Treasury which is hereby created. On or before the 25th day of
12each calendar month, the Department shall prepare and certify
13to the State Comptroller the disbursement of stated sums of
14money to named counties for which taxpayers have paid taxes or
15penalties hereunder to the Department during the second
16preceding calendar month. The amount to be paid to each county
17shall be the amount (not including credit memoranda) collected
18hereunder from retailers within the county during the second
19preceding calendar month by the Department, but not including
20an amount equal to the amount of refunds made during the second
21preceding calendar month by the Department on behalf of the
22county; less 2% of the balance, which sum shall be retained by
23the State Treasurer to cover the costs incurred by the
24Department in administering and enforcing the provisions of
25this Section. The Department, at the time of each monthly
26disbursement to the counties, shall prepare and certify to the

 

 

10100SB1814ham001- 649 -LRB101 09785 JWD 61498 a

1Comptroller the amount so retained by the State Treasurer,
2which shall be transferred into the Tax Compliance and
3Administration Fund.
4    A county may direct, by ordinance, that all or a portion of
5the taxes and penalties collected under the County Option Motor
6Fuel Tax shall be deposited into the Transportation Development
7Partnership Trust Fund.
8    Nothing in this Section shall be construed to authorize a
9county to impose a tax upon the privilege of engaging in any
10business which under the Constitution of the United States may
11not be made the subject of taxation by this State.
12    An ordinance or resolution imposing a tax hereunder or
13effecting a change in the rate thereof shall be effective on
14the first day of the second calendar month next following the
15month in which the ordinance or resolution is adopted and a
16certified copy thereof is filed with the Department of Revenue,
17whereupon the Department of Revenue shall proceed to administer
18and enforce this Section on behalf of the county as of the
19effective date of the ordinance or resolution. Upon a change in
20rate of a tax levied hereunder, or upon the discontinuance of
21the tax, the county board of the county shall, on or not later
22than 5 days after the effective date of the ordinance or
23resolution discontinuing the tax or effecting a change in rate,
24transmit to the Department of Revenue a certified copy of the
25ordinance or resolution effecting the change or
26discontinuance.

 

 

10100SB1814ham001- 650 -LRB101 09785 JWD 61498 a

1    This Section shall be known and may be cited as the County
2Motor Fuel Tax Law.
3(Source: P.A. 98-1049, eff. 8-25-14.)
 
4    (55 ILCS 5/5-1184 new)
5    Sec. 5-1184. Certification for airport-related purposes.
6On or before September, 1 2019, and on or before each April 1
7and October 1 thereafter, each county must certify to the
8Illinois Department of Transportation, in the form and manner
9required by the Department, whether the county has an
10airport-related purpose, which would allow any Retailers'
11Occupation Tax and Service Occupation Tax imposed by the county
12to include tax on aviation fuel. On or before October 1, 2019,
13and on or before each May 1 and November 1 thereafter, the
14Department of Transportation shall provide to the Department of
15Revenue, a list of units of local government which have
16certified to the Department of Transportation that they have
17airport-related purposes, which would allow any Retailers'
18Occupation Tax and Service Occupation Tax imposed by the units
19of local government to include tax on aviation fuel. All
20disputes regarding whether or not a unit of local government
21has an airport-related purpose shall be resolved by the
22Illinois Department of Transportation.
 
23    Section 15-45. The Illinois Municipal Code is amended by
24changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6,

 

 

10100SB1814ham001- 651 -LRB101 09785 JWD 61498 a

18-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and by adding Sections
28-11-22 and 11-101-3 as follows:
 
3    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)
4    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
5Act. The corporate authorities of a home rule municipality may
6impose a tax upon all persons engaged in the business of
7selling tangible personal property, other than an item of
8tangible personal property titled or registered with an agency
9of this State's government, at retail in the municipality on
10the gross receipts from these sales made in the course of such
11business. If imposed, the tax shall only be imposed in 1/4%
12increments. On and after September 1, 1991, this additional tax
13may not be imposed on tangible personal property taxed at the
141% rate under the Retailers' Occupation Tax Act. Beginning
15December 1, 2019, this tax is not imposed on sales of aviation
16fuel unless the tax revenue is expended for airport-related
17purposes. If a municipality does not have an airport-related
18purpose to which it dedicates aviation fuel tax revenue, then
19aviation fuel is excluded from the tax. Each municipality must
20comply with the certification requirements for airport-related
21purposes under Section 8-11-22. For purposes of this Act,
22"airport-related purposes" has the meaning ascribed in Section
236z-20.2 of the State Finance Act. This exclusion for aviation
24fuel only applies for so long as the revenue use requirements
25of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the

 

 

10100SB1814ham001- 652 -LRB101 09785 JWD 61498 a

1municipality. The changes made to this Section by this
2amendatory Act of the 101st General Assembly are a denial and
3limitation of home rule powers and functions under subsection
4(g) of Section 6 of Article VII of the Illinois Constitution.
5The tax imposed by a home rule municipality under this Section
6and all civil penalties that may be assessed as an incident of
7the tax shall be collected and enforced by the State Department
8of Revenue. The certificate of registration that is issued by
9the Department to a retailer under the Retailers' Occupation
10Tax Act shall permit the retailer to engage in a business that
11is taxable under any ordinance or resolution enacted pursuant
12to this Section without registering separately with the
13Department under such ordinance or resolution or under this
14Section. The Department shall have full power to administer and
15enforce this Section; to collect all taxes and penalties due
16hereunder; to dispose of taxes and penalties so collected in
17the manner hereinafter provided; and to determine all rights to
18credit memoranda arising on account of the erroneous payment of
19tax or penalty hereunder. In the administration of, and
20compliance with, this Section the Department and persons who
21are subject to this Section shall have the same rights,
22remedies, privileges, immunities, powers and duties, and be
23subject to the same conditions, restrictions, limitations,
24penalties and definitions of terms, and employ the same modes
25of procedure, as are prescribed in Sections 1, 1a, 1d, 1e, 1f,
261i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all

 

 

10100SB1814ham001- 653 -LRB101 09785 JWD 61498 a

1provisions therein other than the State rate of tax), 2c, 3
2(except as to the disposition of taxes and penalties collected,
3and except that the retailer's discount is not allowed for
4taxes paid on aviation fuel that are deposited into the Local
5Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
65g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12
7and 13 of the Retailers' Occupation Tax Act and Section 3-7 of
8the Uniform Penalty and Interest Act, as fully as if those
9provisions were set forth herein.
10    No tax may be imposed by a home rule municipality under
11this Section unless the municipality also imposes a tax at the
12same rate under Section 8-11-5 of this Act.
13    Persons subject to any tax imposed under the authority
14granted in this Section may reimburse themselves for their
15seller's tax liability hereunder by separately stating that tax
16as an additional charge, which charge may be stated in
17combination, in a single amount, with State tax which sellers
18are required to collect under the Use Tax Act, pursuant to such
19bracket schedules as the Department may prescribe.
20    Whenever the Department determines that a refund should be
21made under this Section to a claimant instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause the order to be drawn for the
24amount specified and to the person named in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the home rule municipal retailers' occupation

 

 

10100SB1814ham001- 654 -LRB101 09785 JWD 61498 a

1tax fund.
2    Except as otherwise provided in this paragraph, the The
3Department shall immediately pay over to the State Treasurer,
4ex officio, as trustee, all taxes and penalties collected
5hereunder for deposit into the Home Rule Municipal Retailers'
6Occupation Tax Fund. Taxes and penalties collected on aviation
7fuel sold on or after December 1, 2019, shall be immediately
8paid over by the Department to the State Treasurer, ex officio,
9as trustee, for deposit into the Local Government Aviation
10Trust Fund. The Department shall only pay moneys into the Local
11Government Aviation Trust Fund under this Act for so long as
12the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    As soon as possible after the first day of each month,
15beginning January 1, 2011, upon certification of the Department
16of Revenue, the Comptroller shall order transferred, and the
17Treasurer shall transfer, to the STAR Bonds Revenue Fund the
18local sales tax increment, as defined in the Innovation
19Development and Economy Act, collected under this Section
20during the second preceding calendar month for sales within a
21STAR bond district.
22    After the monthly transfer to the STAR Bonds Revenue Fund,
23on or before the 25th day of each calendar month, the
24Department shall prepare and certify to the Comptroller the
25disbursement of stated sums of money to named municipalities,
26the municipalities to be those from which retailers have paid

 

 

10100SB1814ham001- 655 -LRB101 09785 JWD 61498 a

1taxes or penalties hereunder to the Department during the
2second preceding calendar month. The amount to be paid to each
3municipality shall be the amount (not including credit
4memoranda and not including taxes and penalties collected on
5aviation fuel sold on or after December 1, 2019) collected
6hereunder during the second preceding calendar month by the
7Department plus an amount the Department determines is
8necessary to offset any amounts that were erroneously paid to a
9different taxing body, and not including an amount equal to the
10amount of refunds made during the second preceding calendar
11month by the Department on behalf of such municipality, and not
12including any amount that the Department determines is
13necessary to offset any amounts that were payable to a
14different taxing body but were erroneously paid to the
15municipality, and not including any amounts that are
16transferred to the STAR Bonds Revenue Fund, less 1.5% of the
17remainder, which the Department shall transfer into the Tax
18Compliance and Administration Fund. The Department, at the time
19of each monthly disbursement to the municipalities, shall
20prepare and certify to the State Comptroller the amount to be
21transferred into the Tax Compliance and Administration Fund
22under this Section. Within 10 days after receipt by the
23Comptroller of the disbursement certification to the
24municipalities and the Tax Compliance and Administration Fund
25provided for in this Section to be given to the Comptroller by
26the Department, the Comptroller shall cause the orders to be

 

 

10100SB1814ham001- 656 -LRB101 09785 JWD 61498 a

1drawn for the respective amounts in accordance with the
2directions contained in the certification.
3    In addition to the disbursement required by the preceding
4paragraph and in order to mitigate delays caused by
5distribution procedures, an allocation shall, if requested, be
6made within 10 days after January 14, 1991, and in November of
71991 and each year thereafter, to each municipality that
8received more than $500,000 during the preceding fiscal year,
9(July 1 through June 30) whether collected by the municipality
10or disbursed by the Department as required by this Section.
11Within 10 days after January 14, 1991, participating
12municipalities shall notify the Department in writing of their
13intent to participate. In addition, for the initial
14distribution, participating municipalities shall certify to
15the Department the amounts collected by the municipality for
16each month under its home rule occupation and service
17occupation tax during the period July 1, 1989 through June 30,
181990. The allocation within 10 days after January 14, 1991,
19shall be in an amount equal to the monthly average of these
20amounts, excluding the 2 months of highest receipts. The
21monthly average for the period of July 1, 1990 through June 30,
221991 will be determined as follows: the amounts collected by
23the municipality under its home rule occupation and service
24occupation tax during the period of July 1, 1990 through
25September 30, 1990, plus amounts collected by the Department
26and paid to such municipality through June 30, 1991, excluding

 

 

10100SB1814ham001- 657 -LRB101 09785 JWD 61498 a

1the 2 months of highest receipts. The monthly average for each
2subsequent period of July 1 through June 30 shall be an amount
3equal to the monthly distribution made to each such
4municipality under the preceding paragraph during this period,
5excluding the 2 months of highest receipts. The distribution
6made in November 1991 and each year thereafter under this
7paragraph and the preceding paragraph shall be reduced by the
8amount allocated and disbursed under this paragraph in the
9preceding period of July 1 through June 30. The Department
10shall prepare and certify to the Comptroller for disbursement
11the allocations made in accordance with this paragraph.
12    For the purpose of determining the local governmental unit
13whose tax is applicable, a retail sale by a producer of coal or
14other mineral mined in Illinois is a sale at retail at the
15place where the coal or other mineral mined in Illinois is
16extracted from the earth. This paragraph does not apply to coal
17or other mineral when it is delivered or shipped by the seller
18to the purchaser at a point outside Illinois so that the sale
19is exempt under the United States Constitution as a sale in
20interstate or foreign commerce.
21    Nothing in this Section shall be construed to authorize a
22municipality to impose a tax upon the privilege of engaging in
23any business which under the Constitution of the United States
24may not be made the subject of taxation by this State.
25    An ordinance or resolution imposing or discontinuing a tax
26hereunder or effecting a change in the rate thereof shall be

 

 

10100SB1814ham001- 658 -LRB101 09785 JWD 61498 a

1adopted and a certified copy thereof filed with the Department
2on or before the first day of June, whereupon the Department
3shall proceed to administer and enforce this Section as of the
4first day of September next following the adoption and filing.
5Beginning January 1, 1992, an ordinance or resolution imposing
6or discontinuing the tax hereunder or effecting a change in the
7rate thereof shall be adopted and a certified copy thereof
8filed with the Department on or before the first day of July,
9whereupon the Department shall proceed to administer and
10enforce this Section as of the first day of October next
11following such adoption and filing. Beginning January 1, 1993,
12an ordinance or resolution imposing or discontinuing the tax
13hereunder or effecting a change in the rate thereof shall be
14adopted and a certified copy thereof filed with the Department
15on or before the first day of October, whereupon the Department
16shall proceed to administer and enforce this Section as of the
17first day of January next following the adoption and filing.
18However, a municipality located in a county with a population
19in excess of 3,000,000 that elected to become a home rule unit
20at the general primary election in 1994 may adopt an ordinance
21or resolution imposing the tax under this Section and file a
22certified copy of the ordinance or resolution with the
23Department on or before July 1, 1994. The Department shall then
24proceed to administer and enforce this Section as of October 1,
251994. Beginning April 1, 1998, an ordinance or resolution
26imposing or discontinuing the tax hereunder or effecting a

 

 

10100SB1814ham001- 659 -LRB101 09785 JWD 61498 a

1change in the rate thereof shall either (i) be adopted and a
2certified copy thereof filed with the Department on or before
3the first day of April, whereupon the Department shall proceed
4to administer and enforce this Section as of the first day of
5July next following the adoption and filing; or (ii) be adopted
6and a certified copy thereof filed with the Department on or
7before the first day of October, whereupon the Department shall
8proceed to administer and enforce this Section as of the first
9day of January next following the adoption and filing.
10    When certifying the amount of a monthly disbursement to a
11municipality under this Section, the Department shall increase
12or decrease the amount by an amount necessary to offset any
13misallocation of previous disbursements. The offset amount
14shall be the amount erroneously disbursed within the previous 6
15months from the time a misallocation is discovered.
16    Any unobligated balance remaining in the Municipal
17Retailers' Occupation Tax Fund on December 31, 1989, which fund
18was abolished by Public Act 85-1135, and all receipts of
19municipal tax as a result of audits of liability periods prior
20to January 1, 1990, shall be paid into the Local Government Tax
21Fund for distribution as provided by this Section prior to the
22enactment of Public Act 85-1135. All receipts of municipal tax
23as a result of an assessment not arising from an audit, for
24liability periods prior to January 1, 1990, shall be paid into
25the Local Government Tax Fund for distribution before July 1,
261990, as provided by this Section prior to the enactment of

 

 

10100SB1814ham001- 660 -LRB101 09785 JWD 61498 a

1Public Act 85-1135; and on and after July 1, 1990, all such
2receipts shall be distributed as provided in Section 6z-18 of
3the State Finance Act.
4    As used in this Section, "municipal" and "municipality"
5means a city, village or incorporated town, including an
6incorporated town that has superseded a civil township.
7    This Section shall be known and may be cited as the Home
8Rule Municipal Retailers' Occupation Tax Act.
9(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
10100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
11    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)
12    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
13Occupation Tax Act. The corporate authorities of a non-home
14rule municipality may impose a tax upon all persons engaged in
15the business of selling tangible personal property, other than
16on an item of tangible personal property which is titled and
17registered by an agency of this State's Government, at retail
18in the municipality for expenditure on public infrastructure or
19for property tax relief or both as defined in Section 8-11-1.2
20if approved by referendum as provided in Section 8-11-1.1, of
21the gross receipts from such sales made in the course of such
22business. If the tax is approved by referendum on or after July
2314, 2010 (the effective date of Public Act 96-1057), the
24corporate authorities of a non-home rule municipality may,
25until December 31, 2020, use the proceeds of the tax for

 

 

10100SB1814ham001- 661 -LRB101 09785 JWD 61498 a

1expenditure on municipal operations, in addition to or in lieu
2of any expenditure on public infrastructure or for property tax
3relief. The tax imposed may not be more than 1% and may be
4imposed only in 1/4% increments. The tax may not be imposed on
5tangible personal property taxed at the 1% rate under the
6Retailers' Occupation Tax Act. Beginning December 1, 2019, this
7tax is not imposed on sales of aviation fuel unless the tax
8revenue is expended for airport-related purposes. If a
9municipality does not have an airport-related purpose to which
10it dedicates aviation fuel tax revenue, then aviation fuel is
11excluded from the tax. Each municipality must comply with the
12certification requirements for airport-related purposes under
13Section 8-11-22. For purposes of this Act, "airport-related
14purposes" has the meaning ascribed in Section 6z-20.2 of the
15State Finance Act. This exclusion for aviation fuel only
16applies for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
18municipality. The tax imposed by a municipality pursuant to
19this Section and all civil penalties that may be assessed as an
20incident thereof shall be collected and enforced by the State
21Department of Revenue. The certificate of registration which is
22issued by the Department to a retailer under the Retailers'
23Occupation Tax Act shall permit such retailer to engage in a
24business which is taxable under any ordinance or resolution
25enacted pursuant to this Section without registering
26separately with the Department under such ordinance or

 

 

10100SB1814ham001- 662 -LRB101 09785 JWD 61498 a

1resolution or under this Section. The Department shall have
2full power to administer and enforce this Section; to collect
3all taxes and penalties due hereunder; to dispose of taxes and
4penalties so collected in the manner hereinafter provided, and
5to determine all rights to credit memoranda, arising on account
6of the erroneous payment of tax or penalty hereunder. In the
7administration of, and compliance with, this Section, the
8Department and persons who are subject to this Section shall
9have the same rights, remedies, privileges, immunities, powers
10and duties, and be subject to the same conditions,
11restrictions, limitations, penalties and definitions of terms,
12and employ the same modes of procedure, as are prescribed in
13Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in
14respect to all provisions therein other than the State rate of
15tax), 2c, 3 (except as to the disposition of taxes and
16penalties collected, and except that the retailer's discount is
17not allowed for taxes paid on aviation fuel that are deposited
18into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b,
195c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,
209, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
21Section 3-7 of the Uniform Penalty and Interest Act as fully as
22if those provisions were set forth herein.
23    No municipality may impose a tax under this Section unless
24the municipality also imposes a tax at the same rate under
25Section 8-11-1.4 of this Code.
26    Persons subject to any tax imposed pursuant to the

 

 

10100SB1814ham001- 663 -LRB101 09785 JWD 61498 a

1authority granted in this Section may reimburse themselves for
2their seller's tax liability hereunder by separately stating
3such tax as an additional charge, which charge may be stated in
4combination, in a single amount, with State tax which sellers
5are required to collect under the Use Tax Act, pursuant to such
6bracket schedules as the Department may prescribe.
7    Whenever the Department determines that a refund should be
8made under this Section to a claimant instead of issuing a
9credit memorandum, the Department shall notify the State
10Comptroller, who shall cause the order to be drawn for the
11amount specified, and to the person named, in such notification
12from the Department. Such refund shall be paid by the State
13Treasurer out of the non-home rule municipal retailers'
14occupation tax fund.
15    Except as otherwise provided, the The Department shall
16forthwith pay over to the State Treasurer, ex officio, as
17trustee, all taxes and penalties collected hereunder for
18deposit into the Non-Home Rule Municipal Retailers' Occupation
19Tax Fund. Taxes and penalties collected on aviation fuel sold
20on or after December 1, 2019, shall be immediately paid over by
21the Department to the State Treasurer, ex officio, as trustee,
22for deposit into the Local Government Aviation Trust Fund. The
23Department shall only pay moneys into the Local Government
24Aviation Trust Fund under this Act for so long as the revenue
25use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the municipality.

 

 

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1    As soon as possible after the first day of each month,
2beginning January 1, 2011, upon certification of the Department
3of Revenue, the Comptroller shall order transferred, and the
4Treasurer shall transfer, to the STAR Bonds Revenue Fund the
5local sales tax increment, as defined in the Innovation
6Development and Economy Act, collected under this Section
7during the second preceding calendar month for sales within a
8STAR bond district.
9    After the monthly transfer to the STAR Bonds Revenue Fund,
10on or before the 25th day of each calendar month, the
11Department shall prepare and certify to the Comptroller the
12disbursement of stated sums of money to named municipalities,
13the municipalities to be those from which retailers have paid
14taxes or penalties hereunder to the Department during the
15second preceding calendar month. The amount to be paid to each
16municipality shall be the amount (not including credit
17memoranda and not including taxes and penalties collected on
18aviation fuel sold on or after December 1, 2019) collected
19hereunder during the second preceding calendar month by the
20Department plus an amount the Department determines is
21necessary to offset any amounts which were erroneously paid to
22a different taxing body, and not including an amount equal to
23the amount of refunds made during the second preceding calendar
24month by the Department on behalf of such municipality, and not
25including any amount which the Department determines is
26necessary to offset any amounts which were payable to a

 

 

10100SB1814ham001- 665 -LRB101 09785 JWD 61498 a

1different taxing body but were erroneously paid to the
2municipality, and not including any amounts that are
3transferred to the STAR Bonds Revenue Fund, less 1.5% of the
4remainder, which the Department shall transfer into the Tax
5Compliance and Administration Fund. The Department, at the time
6of each monthly disbursement to the municipalities, shall
7prepare and certify to the State Comptroller the amount to be
8transferred into the Tax Compliance and Administration Fund
9under this Section. Within 10 days after receipt, by the
10Comptroller, of the disbursement certification to the
11municipalities and the Tax Compliance and Administration Fund
12provided for in this Section to be given to the Comptroller by
13the Department, the Comptroller shall cause the orders to be
14drawn for the respective amounts in accordance with the
15directions contained in such certification.
16    For the purpose of determining the local governmental unit
17whose tax is applicable, a retail sale, by a producer of coal
18or other mineral mined in Illinois, is a sale at retail at the
19place where the coal or other mineral mined in Illinois is
20extracted from the earth. This paragraph does not apply to coal
21or other mineral when it is delivered or shipped by the seller
22to the purchaser at a point outside Illinois so that the sale
23is exempt under the Federal Constitution as a sale in
24interstate or foreign commerce.
25    Nothing in this Section shall be construed to authorize a
26municipality to impose a tax upon the privilege of engaging in

 

 

10100SB1814ham001- 666 -LRB101 09785 JWD 61498 a

1any business which under the constitution of the United States
2may not be made the subject of taxation by this State.
3    When certifying the amount of a monthly disbursement to a
4municipality under this Section, the Department shall increase
5or decrease such amount by an amount necessary to offset any
6misallocation of previous disbursements. The offset amount
7shall be the amount erroneously disbursed within the previous 6
8months from the time a misallocation is discovered.
9    The Department of Revenue shall implement Public Act 91-649
10this amendatory Act of the 91st General Assembly so as to
11collect the tax on and after January 1, 2002.
12    As used in this Section, "municipal" and "municipality"
13means a city, village or incorporated town, including an
14incorporated town which has superseded a civil township.
15    This Section shall be known and may be cited as the
16"Non-Home Rule Municipal Retailers' Occupation Tax Act".
17(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
18100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
19    (65 ILCS 5/8-11-1.4)  (from Ch. 24, par. 8-11-1.4)
20    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
21Tax Act. The corporate authorities of a non-home rule
22municipality may impose a tax upon all persons engaged, in such
23municipality, in the business of making sales of service for
24expenditure on public infrastructure or for property tax relief
25or both as defined in Section 8-11-1.2 if approved by

 

 

10100SB1814ham001- 667 -LRB101 09785 JWD 61498 a

1referendum as provided in Section 8-11-1.1, of the selling
2price of all tangible personal property transferred by such
3servicemen either in the form of tangible personal property or
4in the form of real estate as an incident to a sale of service.
5If the tax is approved by referendum on or after July 14, 2010
6(the effective date of Public Act 96-1057), the corporate
7authorities of a non-home rule municipality may, until December
831, 2020, use the proceeds of the tax for expenditure on
9municipal operations, in addition to or in lieu of any
10expenditure on public infrastructure or for property tax
11relief. The tax imposed may not be more than 1% and may be
12imposed only in 1/4% increments. The tax may not be imposed on
13tangible personal property taxed at the 1% rate under the
14Service Occupation Tax Act. Beginning December 1, 2019, this
15tax is not imposed on sales of aviation fuel unless the tax
16revenue is expended for airport-related purposes. If a
17municipality does not have an airport-related purpose to which
18it dedicates aviation fuel tax revenue, then aviation fuel is
19excluded from the tax. Each municipality must comply with the
20certification requirements for airport-related purposes under
21Section 8-11-22. For purposes of this Act, "airport-related
22purposes" has the meaning ascribed in Section 6z-20.2 of the
23State Finance Act. This exclusion for aviation fuel only
24applies for so long as the revenue use requirements of 49
25U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
26municipality. The tax imposed by a municipality pursuant to

 

 

10100SB1814ham001- 668 -LRB101 09785 JWD 61498 a

1this Section and all civil penalties that may be assessed as an
2incident thereof shall be collected and enforced by the State
3Department of Revenue. The certificate of registration which is
4issued by the Department to a retailer under the Retailers'
5Occupation Tax Act or under the Service Occupation Tax Act
6shall permit such registrant to engage in a business which is
7taxable under any ordinance or resolution enacted pursuant to
8this Section without registering separately with the
9Department under such ordinance or resolution or under this
10Section. The Department shall have full power to administer and
11enforce this Section; to collect all taxes and penalties due
12hereunder; to dispose of taxes and penalties so collected in
13the manner hereinafter provided, and to determine all rights to
14credit memoranda arising on account of the erroneous payment of
15tax or penalty hereunder. In the administration of, and
16compliance with, this Section the Department and persons who
17are subject to this Section shall have the same rights,
18remedies, privileges, immunities, powers and duties, and be
19subject to the same conditions, restrictions, limitations,
20penalties and definitions of terms, and employ the same modes
21of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3
22through 3-50 (in respect to all provisions therein other than
23the State rate of tax), 4 (except that the reference to the
24State shall be to the taxing municipality), 5, 7, 8 (except
25that the jurisdiction to which the tax shall be a debt to the
26extent indicated in that Section 8 shall be the taxing

 

 

10100SB1814ham001- 669 -LRB101 09785 JWD 61498 a

1municipality), 9 (except as to the disposition of taxes and
2penalties collected, and except that the returned merchandise
3credit for this municipal tax may not be taken against any
4State tax, and except that the retailer's discount is not
5allowed for taxes paid on aviation fuel that are deposited into
6the Local Government Aviation Trust Fund), 10, 11, 12 (except
7the reference therein to Section 2b of the Retailers'
8Occupation Tax Act), 13 (except that any reference to the State
9shall mean the taxing municipality), the first paragraph of
10Section 15, 16, 17, 18, 19 and 20 of the Service Occupation Tax
11Act and Section 3-7 of the Uniform Penalty and Interest Act, as
12fully as if those provisions were set forth herein.
13    No municipality may impose a tax under this Section unless
14the municipality also imposes a tax at the same rate under
15Section 8-11-1.3 of this Code.
16    Persons subject to any tax imposed pursuant to the
17authority granted in this Section may reimburse themselves for
18their serviceman's tax liability hereunder by separately
19stating such tax as an additional charge, which charge may be
20stated in combination, in a single amount, with State tax which
21servicemen are authorized to collect under the Service Use Tax
22Act, pursuant to such bracket schedules as the Department may
23prescribe.
24    Whenever the Department determines that a refund should be
25made under this Section to a claimant instead of issuing credit
26memorandum, the Department shall notify the State Comptroller,

 

 

10100SB1814ham001- 670 -LRB101 09785 JWD 61498 a

1who shall cause the order to be drawn for the amount specified,
2and to the person named, in such notification from the
3Department. Such refund shall be paid by the State Treasurer
4out of the municipal retailers' occupation tax fund.
5    Except as otherwise provided in this paragraph, the The
6Department shall forthwith pay over to the State Treasurer, ex
7officio, as trustee, all taxes and penalties collected
8hereunder for deposit into the municipal retailers' occupation
9tax fund. Taxes and penalties collected on aviation fuel sold
10on or after December 1, 2019, shall be immediately paid over by
11the Department to the State Treasurer, ex officio, as trustee,
12for deposit into the Local Government Aviation Trust Fund. The
13Department shall only pay moneys into the Local Government
14Aviation Trust Fund under this Act for so long as the revenue
15use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the municipality.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the Department
19of Revenue, the Comptroller shall order transferred, and the
20Treasurer shall transfer, to the STAR Bonds Revenue Fund the
21local sales tax increment, as defined in the Innovation
22Development and Economy Act, collected under this Section
23during the second preceding calendar month for sales within a
24STAR bond district.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

10100SB1814ham001- 671 -LRB101 09785 JWD 61498 a

1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to named municipalities,
3the municipalities to be those from which suppliers and
4servicemen have paid taxes or penalties hereunder to the
5Department during the second preceding calendar month. The
6amount to be paid to each municipality shall be the amount (not
7including credit memoranda and not including taxes and
8penalties collected on aviation fuel sold on or after December
91, 2019) collected hereunder during the second preceding
10calendar month by the Department, and not including an amount
11equal to the amount of refunds made during the second preceding
12calendar month by the Department on behalf of such
13municipality, and not including any amounts that are
14transferred to the STAR Bonds Revenue Fund, less 1.5% of the
15remainder, which the Department shall transfer into the Tax
16Compliance and Administration Fund. The Department, at the time
17of each monthly disbursement to the municipalities, shall
18prepare and certify to the State Comptroller the amount to be
19transferred into the Tax Compliance and Administration Fund
20under this Section. Within 10 days after receipt, by the
21Comptroller, of the disbursement certification to the
22municipalities, the General Revenue Fund, and the Tax
23Compliance and Administration Fund provided for in this Section
24to be given to the Comptroller by the Department, the
25Comptroller shall cause the orders to be drawn for the
26respective amounts in accordance with the directions contained

 

 

10100SB1814ham001- 672 -LRB101 09785 JWD 61498 a

1in such certification.
2    The Department of Revenue shall implement Public Act 91-649
3this amendatory Act of the 91st General Assembly so as to
4collect the tax on and after January 1, 2002.
5    Nothing in this Section shall be construed to authorize a
6municipality to impose a tax upon the privilege of engaging in
7any business which under the constitution of the United States
8may not be made the subject of taxation by this State.
9    As used in this Section, "municipal" or "municipality"
10means or refers to a city, village or incorporated town,
11including an incorporated town which has superseded a civil
12township.
13    This Section shall be known and may be cited as the
14"Non-Home Rule Municipal Service Occupation Tax Act".
15(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
16100-1171, eff. 1-4-19; revised 1-9-19.)
 
17    (65 ILCS 5/8-11-1.6)
18    Sec. 8-11-1.6. Non-home rule municipal retailers'
19occupation tax; municipalities between 20,000 and 25,000. The
20corporate authorities of a non-home rule municipality with a
21population of more than 20,000 but less than 25,000 that has,
22prior to January 1, 1987, established a Redevelopment Project
23Area that has been certified as a State Sales Tax Boundary and
24has issued bonds or otherwise incurred indebtedness to pay for
25costs in excess of $5,000,000, which is secured in part by a

 

 

10100SB1814ham001- 673 -LRB101 09785 JWD 61498 a

1tax increment allocation fund, in accordance with the
2provisions of Division 11-74.4 of this Code may, by passage of
3an ordinance, impose a tax upon all persons engaged in the
4business of selling tangible personal property, other than on
5an item of tangible personal property that is titled and
6registered by an agency of this State's Government, at retail
7in the municipality. This tax may not be imposed on tangible
8personal property taxed at the 1% rate under the Retailers'
9Occupation Tax Act. Beginning December 1, 2019, this tax is not
10imposed on sales of aviation fuel unless the tax revenue is
11expended for airport-related purposes. If a municipality does
12not have an airport-related purpose to which it dedicates
13aviation fuel tax revenue, then aviation fuel is excluded from
14the tax. Each municipality must comply with the certification
15requirements for airport-related purposes under Section
168-11-22. For purposes of this Act, "airport-related purposes"
17has the meaning ascribed in Section 6z-20.2 of the State
18Finance Act. This exclusion for aviation fuel only applies for
19so long as the revenue use requirements of 49 U.S.C. 47107(b)
20and 49 U.S.C. 47133 are binding on the municipality. If
21imposed, the tax shall only be imposed in .25% increments of
22the gross receipts from such sales made in the course of
23business. Any tax imposed by a municipality under this Section
24and all civil penalties that may be assessed as an incident
25thereof shall be collected and enforced by the State Department
26of Revenue. An ordinance imposing a tax hereunder or effecting

 

 

10100SB1814ham001- 674 -LRB101 09785 JWD 61498 a

1a change in the rate thereof shall be adopted and a certified
2copy thereof filed with the Department on or before the first
3day of October, whereupon the Department shall proceed to
4administer and enforce this Section as of the first day of
5January next following such adoption and filing. The
6certificate of registration that is issued by the Department to
7a retailer under the Retailers' Occupation Tax Act shall permit
8the retailer to engage in a business that is taxable under any
9ordinance or resolution enacted under this Section without
10registering separately with the Department under the ordinance
11or resolution or under this Section. The Department shall have
12full power to administer and enforce this Section, to collect
13all taxes and penalties due hereunder, to dispose of taxes and
14penalties so collected in the manner hereinafter provided, and
15to determine all rights to credit memoranda, arising on account
16of the erroneous payment of tax or penalty hereunder. In the
17administration of, and compliance with this Section, the
18Department and persons who are subject to this Section shall
19have the same rights, remedies, privileges, immunities,
20powers, and duties, and be subject to the same conditions,
21restrictions, limitations, penalties, and definitions of
22terms, and employ the same modes of procedure, as are
23prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2
24through 2-65 (in respect to all provisions therein other than
25the State rate of tax), 2c, 3 (except as to the disposition of
26taxes and penalties collected, and except that the retailer's

 

 

10100SB1814ham001- 675 -LRB101 09785 JWD 61498 a

1discount is not allowed for taxes paid on aviation fuel that
2are deposited into the Local Government Aviation Trust Fund),
34, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b,
46c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation
5Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
6as fully as if those provisions were set forth herein.
7    A tax may not be imposed by a municipality under this
8Section unless the municipality also imposes a tax at the same
9rate under Section 8-11-1.7 of this Act.
10    Persons subject to any tax imposed under the authority
11granted in this Section may reimburse themselves for their
12seller's tax liability hereunder by separately stating the tax
13as an additional charge, which charge may be stated in
14combination, in a single amount, with State tax which sellers
15are required to collect under the Use Tax Act, pursuant to such
16bracket schedules as the Department may prescribe.
17    Whenever the Department determines that a refund should be
18made under this Section to a claimant, instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the order to be drawn for the
21amount specified, and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the Non-Home Rule Municipal Retailers'
24Occupation Tax Fund, which is hereby created.
25    Except as otherwise provided in this paragraph, the The
26Department shall forthwith pay over to the State Treasurer, ex

 

 

10100SB1814ham001- 676 -LRB101 09785 JWD 61498 a

1officio, as trustee, all taxes and penalties collected
2hereunder for deposit into the Non-Home Rule Municipal
3Retailers' Occupation Tax Fund. Taxes and penalties collected
4on aviation fuel sold on or after December 1, 2019, shall be
5immediately paid over by the Department to the State Treasurer,
6ex officio, as trustee, for deposit into the Local Government
7Aviation Trust Fund. The Department shall only pay moneys into
8the Local Government Aviation Trust Fund under this Act for so
9long as the revenue use requirements of 49 U.S.C. 47107(b) and
1049 U.S.C. 47133 are binding on the municipality.
11    As soon as possible after the first day of each month,
12beginning January 1, 2011, upon certification of the Department
13of Revenue, the Comptroller shall order transferred, and the
14Treasurer shall transfer, to the STAR Bonds Revenue Fund the
15local sales tax increment, as defined in the Innovation
16Development and Economy Act, collected under this Section
17during the second preceding calendar month for sales within a
18STAR bond district.
19    After the monthly transfer to the STAR Bonds Revenue Fund,
20on or before the 25th day of each calendar month, the
21Department shall prepare and certify to the Comptroller the
22disbursement of stated sums of money to named municipalities,
23the municipalities to be those from which retailers have paid
24taxes or penalties hereunder to the Department during the
25second preceding calendar month. The amount to be paid to each
26municipality shall be the amount (not including credit

 

 

10100SB1814ham001- 677 -LRB101 09785 JWD 61498 a

1memoranda and not including taxes and penalties collected on
2aviation fuel sold on or after December 1, 2019) collected
3hereunder during the second preceding calendar month by the
4Department plus an amount the Department determines is
5necessary to offset any amounts that were erroneously paid to a
6different taxing body, and not including an amount equal to the
7amount of refunds made during the second preceding calendar
8month by the Department on behalf of the municipality, and not
9including any amount that the Department determines is
10necessary to offset any amounts that were payable to a
11different taxing body but were erroneously paid to the
12municipality, and not including any amounts that are
13transferred to the STAR Bonds Revenue Fund, less 1.5% of the
14remainder, which the Department shall transfer into the Tax
15Compliance and Administration Fund. The Department, at the time
16of each monthly disbursement to the municipalities, shall
17prepare and certify to the State Comptroller the amount to be
18transferred into the Tax Compliance and Administration Fund
19under this Section. Within 10 days after receipt by the
20Comptroller of the disbursement certification to the
21municipalities and the Tax Compliance and Administration Fund
22provided for in this Section to be given to the Comptroller by
23the Department, the Comptroller shall cause the orders to be
24drawn for the respective amounts in accordance with the
25directions contained in the certification.
26    For the purpose of determining the local governmental unit

 

 

10100SB1814ham001- 678 -LRB101 09785 JWD 61498 a

1whose tax is applicable, a retail sale by a producer of coal or
2other mineral mined in Illinois is a sale at retail at the
3place where the coal or other mineral mined in Illinois is
4extracted from the earth. This paragraph does not apply to coal
5or other mineral when it is delivered or shipped by the seller
6to the purchaser at a point outside Illinois so that the sale
7is exempt under the federal Constitution as a sale in
8interstate or foreign commerce.
9    Nothing in this Section shall be construed to authorize a
10municipality to impose a tax upon the privilege of engaging in
11any business which under the constitution of the United States
12may not be made the subject of taxation by this State.
13    When certifying the amount of a monthly disbursement to a
14municipality under this Section, the Department shall increase
15or decrease the amount by an amount necessary to offset any
16misallocation of previous disbursements. The offset amount
17shall be the amount erroneously disbursed within the previous 6
18months from the time a misallocation is discovered.
19    As used in this Section, "municipal" and "municipality"
20means a city, village, or incorporated town, including an
21incorporated town that has superseded a civil township.
22(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16;
23100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff.
248-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
25    (65 ILCS 5/8-11-1.7)

 

 

10100SB1814ham001- 679 -LRB101 09785 JWD 61498 a

1    Sec. 8-11-1.7. Non-home rule municipal service occupation
2tax; municipalities between 20,000 and 25,000. The corporate
3authorities of a non-home rule municipality with a population
4of more than 20,000 but less than 25,000 as determined by the
5last preceding decennial census that has, prior to January 1,
61987, established a Redevelopment Project Area that has been
7certified as a State Sales Tax Boundary and has issued bonds or
8otherwise incurred indebtedness to pay for costs in excess of
9$5,000,000, which is secured in part by a tax increment
10allocation fund, in accordance with the provisions of Division
1111-74.4 of this Code may, by passage of an ordinance, impose a
12tax upon all persons engaged in the municipality in the
13business of making sales of service. If imposed, the tax shall
14only be imposed in .25% increments of the selling price of all
15tangible personal property transferred by such servicemen
16either in the form of tangible personal property or in the form
17of real estate as an incident to a sale of service. This tax
18may not be imposed on tangible personal property taxed at the
191% rate under the Service Occupation Tax Act. Beginning
20December 1, 2019, this tax is not imposed on sales of aviation
21fuel unless the tax revenue is expended for airport-related
22purposes. If a municipality does not have an airport-related
23purpose to which it dedicates aviation fuel tax revenue, then
24aviation fuel is excluded from the tax. Each municipality must
25comply with the certification requirements for airport-related
26purposes under Section 8-11-22. For purposes of this Act,

 

 

10100SB1814ham001- 680 -LRB101 09785 JWD 61498 a

1"airport-related purposes" has the meaning ascribed in Section
26z-20.2 of the State Finance Act. This exclusion for aviation
3fuel only applies for so long as the revenue use requirements
4of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
5municipality. The tax imposed by a municipality under this
6Section and all civil penalties that may be assessed as an
7incident thereof shall be collected and enforced by the State
8Department of Revenue. An ordinance imposing a tax hereunder or
9effecting a change in the rate thereof shall be adopted and a
10certified copy thereof filed with the Department on or before
11the first day of October, whereupon the Department shall
12proceed to administer and enforce this Section as of the first
13day of January next following such adoption and filing. The
14certificate of registration that is issued by the Department to
15a retailer under the Retailers' Occupation Tax Act or under the
16Service Occupation Tax Act shall permit the registrant to
17engage in a business that is taxable under any ordinance or
18resolution enacted under this Section without registering
19separately with the Department under the ordinance or
20resolution or under this Section. The Department shall have
21full power to administer and enforce this Section, to collect
22all taxes and penalties due hereunder, to dispose of taxes and
23penalties so collected in a manner hereinafter provided, and to
24determine all rights to credit memoranda arising on account of
25the erroneous payment of tax or penalty hereunder. In the
26administration of and compliance with this Section, the

 

 

10100SB1814ham001- 681 -LRB101 09785 JWD 61498 a

1Department and persons who are subject to this Section shall
2have the same rights, remedies, privileges, immunities,
3powers, and duties, and be subject to the same conditions,
4restrictions, limitations, penalties and definitions of terms,
5and employ the same modes of procedure, as are prescribed in
6Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
7provisions therein other than the State rate of tax), 4 (except
8that the reference to the State shall be to the taxing
9municipality), 5, 7, 8 (except that the jurisdiction to which
10the tax shall be a debt to the extent indicated in that Section
118 shall be the taxing municipality), 9 (except as to the
12disposition of taxes and penalties collected, and except that
13the returned merchandise credit for this municipal tax may not
14be taken against any State tax, and except that the retailer's
15discount is not allowed for taxes paid on aviation fuel that
16are deposited into the Local Government Aviation Trust Fund),
1710, 11, 12, (except the reference therein to Section 2b of the
18Retailers' Occupation Tax Act), 13 (except that any reference
19to the State shall mean the taxing municipality), the first
20paragraph of Sections 15, 16, 17, 18, 19, and 20 of the Service
21Occupation Tax Act and Section 3-7 of the Uniform Penalty and
22Interest Act, as fully as if those provisions were set forth
23herein.
24    A tax may not be imposed by a municipality under this
25Section unless the municipality also imposes a tax at the same
26rate under Section 8-11-1.6 of this Act.

 

 

10100SB1814ham001- 682 -LRB101 09785 JWD 61498 a

1    Person subject to any tax imposed under the authority
2granted in this Section may reimburse themselves for their
3servicemen's tax liability hereunder by separately stating the
4tax as an additional charge, which charge may be stated in
5combination, in a single amount, with State tax that servicemen
6are authorized to collect under the Service Use Tax Act, under
7such bracket schedules as the Department may prescribe.
8    Whenever the Department determines that a refund should be
9made under this Section to a claimant instead of issuing credit
10memorandum, the Department shall notify the State Comptroller,
11who shall cause the order to be drawn for the amount specified,
12and to the person named, in such notification from the
13Department. The refund shall be paid by the State Treasurer out
14of the Non-Home Rule Municipal Retailers' Occupation Tax Fund.
15    Except as otherwise provided in this paragraph, the The
16Department shall forthwith pay over to the State Treasurer, ex
17officio, as trustee, all taxes and penalties collected
18hereunder for deposit into the Non-Home Rule Municipal
19Retailers' Occupation Tax Fund. Taxes and penalties collected
20on aviation fuel sold on or after December 1, 2019, shall be
21immediately paid over by the Department to the State Treasurer,
22ex officio, as trustee, for deposit into the Local Government
23Aviation Trust Fund. The Department shall only pay moneys into
24the Local Government Aviation Trust Fund under this Act for so
25long as the revenue use requirements of 49 U.S.C. 47107(b) and
2649 U.S.C. 47133 are binding on the Municipality.

 

 

10100SB1814ham001- 683 -LRB101 09785 JWD 61498 a

1    As soon as possible after the first day of each month,
2beginning January 1, 2011, upon certification of the Department
3of Revenue, the Comptroller shall order transferred, and the
4Treasurer shall transfer, to the STAR Bonds Revenue Fund the
5local sales tax increment, as defined in the Innovation
6Development and Economy Act, collected under this Section
7during the second preceding calendar month for sales within a
8STAR bond district.
9    After the monthly transfer to the STAR Bonds Revenue Fund,
10on or before the 25th day of each calendar month, the
11Department shall prepare and certify to the Comptroller the
12disbursement of stated sums of money to named municipalities,
13the municipalities to be those from which suppliers and
14servicemen have paid taxes or penalties hereunder to the
15Department during the second preceding calendar month. The
16amount to be paid to each municipality shall be the amount (not
17including credit memoranda and not including taxes and
18penalties collected on aviation fuel sold on or after December
191, 2019) collected hereunder during the second preceding
20calendar month by the Department, and not including an amount
21equal to the amount of refunds made during the second preceding
22calendar month by the Department on behalf of such
23municipality, and not including any amounts that are
24transferred to the STAR Bonds Revenue Fund, less 1.5% of the
25remainder, which the Department shall transfer into the Tax
26Compliance and Administration Fund. The Department, at the time

 

 

10100SB1814ham001- 684 -LRB101 09785 JWD 61498 a

1of each monthly disbursement to the municipalities, shall
2prepare and certify to the State Comptroller the amount to be
3transferred into the Tax Compliance and Administration Fund
4under this Section. Within 10 days after receipt by the
5Comptroller of the disbursement certification to the
6municipalities, the Tax Compliance and Administration Fund,
7and the General Revenue Fund, provided for in this Section to
8be given to the Comptroller by the Department, the Comptroller
9shall cause the orders to be drawn for the respective amounts
10in accordance with the directions contained in the
11certification.
12    When certifying the amount of a monthly disbursement to a
13municipality under this Section, the Department shall increase
14or decrease the amount by an amount necessary to offset any
15misallocation of previous disbursements. The offset amount
16shall be the amount erroneously disbursed within the previous 6
17months from the time a misallocation is discovered.
18    Nothing in this Section shall be construed to authorize a
19municipality to impose a tax upon the privilege of engaging in
20any business which under the constitution of the United States
21may not be made the subject of taxation by this State.
22(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
23100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
24    (65 ILCS 5/8-11-5)  (from Ch. 24, par. 8-11-5)
25    Sec. 8-11-5. Home Rule Municipal Service Occupation Tax

 

 

10100SB1814ham001- 685 -LRB101 09785 JWD 61498 a

1Act. The corporate authorities of a home rule municipality may
2impose a tax upon all persons engaged, in such municipality, in
3the business of making sales of service at the same rate of tax
4imposed pursuant to Section 8-11-1, of the selling price of all
5tangible personal property transferred by such servicemen
6either in the form of tangible personal property or in the form
7of real estate as an incident to a sale of service. If imposed,
8such tax shall only be imposed in 1/4% increments. On and after
9September 1, 1991, this additional tax may not be imposed on
10tangible personal property taxed at the 1% rate under the
11Retailers' Occupation Tax Act. Beginning December 1, 2019, this
12tax may not be imposed on sales of aviation fuel unless the tax
13revenue is expended for airport-related purposes. If a
14municipality does not have an airport-related purpose to which
15it dedicates aviation fuel tax revenue, then aviation fuel
16shall be excluded from tax. Each municipality must comply with
17the certification requirements for airport-related purposes
18under Section 8-11-22. For purposes of this Act,
19"airport-related purposes" has the meaning ascribed in Section
206z-20.2 of the State Finance Act. This exception for aviation
21fuel only applies for so long as the revenue use requirements
22of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
23State. The changes made to this Section by this amendatory Act
24of the 101st General Assembly are a denial and limitation of
25home rule powers and functions under subsection (g) of Section
266 of Article VII of the Illinois Constitution. The tax imposed

 

 

10100SB1814ham001- 686 -LRB101 09785 JWD 61498 a

1by a home rule municipality pursuant to this Section and all
2civil penalties that may be assessed as an incident thereof
3shall be collected and enforced by the State Department of
4Revenue. The certificate of registration which is issued by the
5Department to a retailer under the Retailers' Occupation Tax
6Act or under the Service Occupation Tax Act shall permit such
7registrant to engage in a business which is taxable under any
8ordinance or resolution enacted pursuant to this Section
9without registering separately with the Department under such
10ordinance or resolution or under this Section. The Department
11shall have full power to administer and enforce this Section;
12to collect all taxes and penalties due hereunder; to dispose of
13taxes and penalties so collected in the manner hereinafter
14provided, and to determine all rights to credit memoranda
15arising on account of the erroneous payment of tax or penalty
16hereunder. In the administration of, and compliance with, this
17Section the Department and persons who are subject to this
18Section shall have the same rights, remedies, privileges,
19immunities, powers and duties, and be subject to the same
20conditions, restrictions, limitations, penalties and
21definitions of terms, and employ the same modes of procedure,
22as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
23respect to all provisions therein other than the State rate of
24tax), 4 (except that the reference to the State shall be to the
25taxing municipality), 5, 7, 8 (except that the jurisdiction to
26which the tax shall be a debt to the extent indicated in that

 

 

10100SB1814ham001- 687 -LRB101 09785 JWD 61498 a

1Section 8 shall be the taxing municipality), 9 (except as to
2the disposition of taxes and penalties collected, and except
3that the returned merchandise credit for this municipal tax may
4not be taken against any State tax), 10, 11, 12 (except the
5reference therein to Section 2b of the Retailers' Occupation
6Tax Act), 13 (except that any reference to the State shall mean
7the taxing municipality), the first paragraph of Section 15,
816, 17 (except that credit memoranda issued hereunder may not
9be used to discharge any State tax liability), 18, 19 and 20 of
10the Service Occupation Tax Act and Section 3-7 of the Uniform
11Penalty and Interest Act, as fully as if those provisions were
12set forth herein.
13    No tax may be imposed by a home rule municipality pursuant
14to this Section unless such municipality also imposes a tax at
15the same rate pursuant to Section 8-11-1 of this Act.
16    Persons subject to any tax imposed pursuant to the
17authority granted in this Section may reimburse themselves for
18their serviceman's tax liability hereunder by separately
19stating such tax as an additional charge, which charge may be
20stated in combination, in a single amount, with State tax which
21servicemen are authorized to collect under the Service Use Tax
22Act, pursuant to such bracket schedules as the Department may
23prescribe.
24    Whenever the Department determines that a refund should be
25made under this Section to a claimant instead of issuing credit
26memorandum, the Department shall notify the State Comptroller,

 

 

10100SB1814ham001- 688 -LRB101 09785 JWD 61498 a

1who shall cause the order to be drawn for the amount specified,
2and to the person named, in such notification from the
3Department. Such refund shall be paid by the State Treasurer
4out of the home rule municipal retailers' occupation tax fund.
5    Except as otherwise provided in this paragraph, the The
6Department shall forthwith pay over to the State Treasurer, ex
7officio ex-officio, as trustee, all taxes and penalties
8collected hereunder for deposit into the Home Rule Municipal
9Retailers' Occupation Tax Fund. Taxes and penalties collected
10on aviation fuel sold on or after December 1, 2019, shall be
11immediately paid over by the Department to the State Treasurer,
12ex officio, as trustee, for deposit into the Local Government
13Aviation Trust Fund. The Department shall only pay moneys into
14the State Aviation Program Fund under this Act for so long as
15the revenue use requirements of 49 U.S.C. 47107(b) and 49
16U.S.C. 47133 are binding on the municipality.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the Department
19of Revenue, the Comptroller shall order transferred, and the
20Treasurer shall transfer, to the STAR Bonds Revenue Fund the
21local sales tax increment, as defined in the Innovation
22Development and Economy Act, collected under this Section
23during the second preceding calendar month for sales within a
24STAR bond district.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

10100SB1814ham001- 689 -LRB101 09785 JWD 61498 a

1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to named municipalities,
3the municipalities to be those from which suppliers and
4servicemen have paid taxes or penalties hereunder to the
5Department during the second preceding calendar month. The
6amount to be paid to each municipality shall be the amount (not
7including credit memoranda and not including taxes and
8penalties collected on aviation fuel sold on or after December
91, 2019) collected hereunder during the second preceding
10calendar month by the Department, and not including an amount
11equal to the amount of refunds made during the second preceding
12calendar month by the Department on behalf of such
13municipality, and not including any amounts that are
14transferred to the STAR Bonds Revenue Fund, less 1.5% of the
15remainder, which the Department shall transfer into the Tax
16Compliance and Administration Fund. The Department, at the time
17of each monthly disbursement to the municipalities, shall
18prepare and certify to the State Comptroller the amount to be
19transferred into the Tax Compliance and Administration Fund
20under this Section. Within 10 days after receipt, by the
21Comptroller, of the disbursement certification to the
22municipalities and the Tax Compliance and Administration Fund
23provided for in this Section to be given to the Comptroller by
24the Department, the Comptroller shall cause the orders to be
25drawn for the respective amounts in accordance with the
26directions contained in such certification.

 

 

10100SB1814ham001- 690 -LRB101 09785 JWD 61498 a

1    In addition to the disbursement required by the preceding
2paragraph and in order to mitigate delays caused by
3distribution procedures, an allocation shall, if requested, be
4made within 10 days after January 14, 1991, and in November of
51991 and each year thereafter, to each municipality that
6received more than $500,000 during the preceding fiscal year,
7(July 1 through June 30) whether collected by the municipality
8or disbursed by the Department as required by this Section.
9Within 10 days after January 14, 1991, participating
10municipalities shall notify the Department in writing of their
11intent to participate. In addition, for the initial
12distribution, participating municipalities shall certify to
13the Department the amounts collected by the municipality for
14each month under its home rule occupation and service
15occupation tax during the period July 1, 1989 through June 30,
161990. The allocation within 10 days after January 14, 1991,
17shall be in an amount equal to the monthly average of these
18amounts, excluding the 2 months of highest receipts. Monthly
19average for the period of July 1, 1990 through June 30, 1991
20will be determined as follows: the amounts collected by the
21municipality under its home rule occupation and service
22occupation tax during the period of July 1, 1990 through
23September 30, 1990, plus amounts collected by the Department
24and paid to such municipality through June 30, 1991, excluding
25the 2 months of highest receipts. The monthly average for each
26subsequent period of July 1 through June 30 shall be an amount

 

 

10100SB1814ham001- 691 -LRB101 09785 JWD 61498 a

1equal to the monthly distribution made to each such
2municipality under the preceding paragraph during this period,
3excluding the 2 months of highest receipts. The distribution
4made in November 1991 and each year thereafter under this
5paragraph and the preceding paragraph shall be reduced by the
6amount allocated and disbursed under this paragraph in the
7preceding period of July 1 through June 30. The Department
8shall prepare and certify to the Comptroller for disbursement
9the allocations made in accordance with this paragraph.
10    Nothing in this Section shall be construed to authorize a
11municipality to impose a tax upon the privilege of engaging in
12any business which under the constitution of the United States
13may not be made the subject of taxation by this State.
14    An ordinance or resolution imposing or discontinuing a tax
15hereunder or effecting a change in the rate thereof shall be
16adopted and a certified copy thereof filed with the Department
17on or before the first day of June, whereupon the Department
18shall proceed to administer and enforce this Section as of the
19first day of September next following such adoption and filing.
20Beginning January 1, 1992, an ordinance or resolution imposing
21or discontinuing the tax hereunder or effecting a change in the
22rate thereof shall be adopted and a certified copy thereof
23filed with the Department on or before the first day of July,
24whereupon the Department shall proceed to administer and
25enforce this Section as of the first day of October next
26following such adoption and filing. Beginning January 1, 1993,

 

 

10100SB1814ham001- 692 -LRB101 09785 JWD 61498 a

1an ordinance or resolution imposing or discontinuing the tax
2hereunder or effecting a change in the rate thereof shall be
3adopted and a certified copy thereof filed with the Department
4on or before the first day of October, whereupon the Department
5shall proceed to administer and enforce this Section as of the
6first day of January next following such adoption and filing.
7However, a municipality located in a county with a population
8in excess of 3,000,000 that elected to become a home rule unit
9at the general primary election in 1994 may adopt an ordinance
10or resolution imposing the tax under this Section and file a
11certified copy of the ordinance or resolution with the
12Department on or before July 1, 1994. The Department shall then
13proceed to administer and enforce this Section as of October 1,
141994. Beginning April 1, 1998, an ordinance or resolution
15imposing or discontinuing the tax hereunder or effecting a
16change in the rate thereof shall either (i) be adopted and a
17certified copy thereof filed with the Department on or before
18the first day of April, whereupon the Department shall proceed
19to administer and enforce this Section as of the first day of
20July next following the adoption and filing; or (ii) be adopted
21and a certified copy thereof filed with the Department on or
22before the first day of October, whereupon the Department shall
23proceed to administer and enforce this Section as of the first
24day of January next following the adoption and filing.
25    Any unobligated balance remaining in the Municipal
26Retailers' Occupation Tax Fund on December 31, 1989, which fund

 

 

10100SB1814ham001- 693 -LRB101 09785 JWD 61498 a

1was abolished by Public Act 85-1135, and all receipts of
2municipal tax as a result of audits of liability periods prior
3to January 1, 1990, shall be paid into the Local Government Tax
4Fund, for distribution as provided by this Section prior to the
5enactment of Public Act 85-1135. All receipts of municipal tax
6as a result of an assessment not arising from an audit, for
7liability periods prior to January 1, 1990, shall be paid into
8the Local Government Tax Fund for distribution before July 1,
91990, as provided by this Section prior to the enactment of
10Public Act 85-1135, and on and after July 1, 1990, all such
11receipts shall be distributed as provided in Section 6z-18 of
12the State Finance Act.
13    As used in this Section, "municipal" and "municipality"
14means a city, village or incorporated town, including an
15incorporated town which has superseded a civil township.
16    This Section shall be known and may be cited as the Home
17Rule Municipal Service Occupation Tax Act.
18(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
19100-1171, eff. 1-4-19; revised 1-9-19.)
 
20    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
21    Sec. 8-11-6a. Home rule municipalities; preemption of
22certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
238-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
241, 1990, no home rule municipality has the authority to impose,
25pursuant to its home rule authority, a retailer's occupation

 

 

10100SB1814ham001- 694 -LRB101 09785 JWD 61498 a

1tax, service occupation tax, use tax, sales tax or other tax on
2the use, sale or purchase of tangible personal property based
3on the gross receipts from such sales or the selling or
4purchase price of said tangible personal property.
5Notwithstanding the foregoing, this Section does not preempt
6any home rule imposed tax such as the following: (1) a tax on
7alcoholic beverages, whether based on gross receipts, volume
8sold or any other measurement; (2) a tax based on the number of
9units of cigarettes or tobacco products (provided, however,
10that a home rule municipality that has not imposed a tax based
11on the number of units of cigarettes or tobacco products before
12July 1, 1993, shall not impose such a tax after that date); (3)
13a tax, however measured, based on the use of a hotel or motel
14room or similar facility; (4) a tax, however measured, on the
15sale or transfer of real property; (5) a tax, however measured,
16on lease receipts; (6) a tax on food prepared for immediate
17consumption and on alcoholic beverages sold by a business which
18provides for on premise consumption of said food or alcoholic
19beverages; or (7) other taxes not based on the selling or
20purchase price or gross receipts from the use, sale or purchase
21of tangible personal property. This Section does not preempt a
22home rule municipality with a population of more than 2,000,000
23from imposing a tax, however measured, on the use, for
24consideration, of a parking lot, garage, or other parking
25facility. This Section is not intended to affect any existing
26tax on food and beverages prepared for immediate consumption on

 

 

10100SB1814ham001- 695 -LRB101 09785 JWD 61498 a

1the premises where the sale occurs, or any existing tax on
2alcoholic beverages, or any existing tax imposed on the charge
3for renting a hotel or motel room, which was in effect January
415, 1988, or any extension of the effective date of such an
5existing tax by ordinance of the municipality imposing the tax,
6which extension is hereby authorized, in any non-home rule
7municipality in which the imposition of such a tax has been
8upheld by judicial determination, nor is this Section intended
9to preempt the authority granted by Public Act 85-1006. On and
10after December 1, 2019, no home rule municipality has the
11authority to impose, pursuant to its home rule authority, a
12tax, however measured, on sales of aviation fuel, as defined in
13Section 3 of the Retailers' Occupation Tax Act, unless the tax
14is not subject to the revenue use requirements of 49 U.S.C.
1547017(b) and 49 U.S.C. 47133, or unless the tax revenue is
16expended for airport-related purposes. For purposes of this
17Section, "airport-related purposes" has the meaning ascribed
18in Section 6z-20.2 of the State Finance Act. Aviation fuel
19shall be excluded from tax only if, and for so long as, the
20revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C.
2147133 are binding on the municipality. This Section is a
22limitation, pursuant to subsection (g) of Section 6 of Article
23VII of the Illinois Constitution, on the power of home rule
24units to tax. The changes made to this Section by this
25amendatory Act of the 101st General Assembly are a denial and
26limitation of home rule powers and functions under subsection

 

 

10100SB1814ham001- 696 -LRB101 09785 JWD 61498 a

1(g) of Section 6 of Article VII of the Illinois Constitution.
2(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
 
3    (65 ILCS 5/8-11-22 new)
4    Sec. 8-11-22. Certification for airport-related purposes.
5On or before September 1, 2019, and on or before each April 1
6and October 1 thereafter, each municipality (and District in
7the case of business district operating within a municipality)
8must certify to the Department of Transportation, in the form
9and manner required by the Department, whether the municipality
10has an airport-related purpose, which would allow any
11Retailers' Occupation Tax and Service Occupation Tax imposed by
12the municipality to include tax on aviation fuel. On or before
13October 1, 2019, and on or before each May 1 and November 1
14thereafter, the Department of Transportation shall provide to
15the Department of Revenue, a list of units of local government
16which have certified to the Department of Transportation that
17they have airport-related purposes, which would allow any
18Retailers' Occupation Tax and Service Occupation Tax imposed by
19the unit of local government to include tax on aviation fuel.
20All disputes regarding whether or not a unit of local
21government has an airport-related purpose shall be resolved by
22the Department of Transportation.
 
23    (65 ILCS 5/11-74.3-6)
24    Sec. 11-74.3-6. Business district revenue and obligations;

 

 

10100SB1814ham001- 697 -LRB101 09785 JWD 61498 a

1business district tax allocation fund.
2    (a) If the corporate authorities of a municipality have
3approved a business district plan, have designated a business
4district, and have elected to impose a tax by ordinance
5pursuant to subsection (10) or (11) of Section 11-74.3-3, then
6each year after the date of the approval of the ordinance but
7terminating upon the date all business district project costs
8and all obligations paying or reimbursing business district
9project costs, if any, have been paid, but in no event later
10than the dissolution date, all amounts generated by the
11retailers' occupation tax and service occupation tax shall be
12collected and the tax shall be enforced by the Department of
13Revenue in the same manner as all retailers' occupation taxes
14and service occupation taxes imposed in the municipality
15imposing the tax and all amounts generated by the hotel
16operators' occupation tax shall be collected and the tax shall
17be enforced by the municipality in the same manner as all hotel
18operators' occupation taxes imposed in the municipality
19imposing the tax. The corporate authorities of the municipality
20shall deposit the proceeds of the taxes imposed under
21subsections (10) and (11) of Section 11-74.3-3 into a special
22fund of the municipality called the "[Name of] Business
23District Tax Allocation Fund" for the purpose of paying or
24reimbursing business district project costs and obligations
25incurred in the payment of those costs.
26    (b) The corporate authorities of a municipality that has

 

 

10100SB1814ham001- 698 -LRB101 09785 JWD 61498 a

1designated a business district under this Law may, by
2ordinance, impose a Business District Retailers' Occupation
3Tax upon all persons engaged in the business of selling
4tangible personal property, other than an item of tangible
5personal property titled or registered with an agency of this
6State's government, at retail in the business district at a
7rate not to exceed 1% of the gross receipts from the sales made
8in the course of such business, to be imposed only in 0.25%
9increments. The tax may not be imposed on tangible personal
10property taxed at the rate of 1% under the Retailers'
11Occupation Tax Act. Beginning December 1, 2019, this tax is not
12imposed on sales of aviation fuel unless the tax revenue is
13expended for airport-related purposes. If the District does not
14have an airport-related purpose to which it dedicates aviation
15fuel tax revenue, then aviation fuel is excluded from the tax.
16Each municipality must comply with the certification
17requirements for airport-related purposes under Section
188-11-22. For purposes of this Act, "airport-related purposes"
19has the meaning ascribed in Section 6z-20.2 of the State
20Finance Act. This exclusion for aviation fuel only applies for
21so long as the revenue use requirements of 49 U.S.C. 47107(b)
22and 49 U.S.C. 47133 are binding on the District.
23    The tax imposed under this subsection and all civil
24penalties that may be assessed as an incident thereof shall be
25collected and enforced by the Department of Revenue. The
26certificate of registration that is issued by the Department to

 

 

10100SB1814ham001- 699 -LRB101 09785 JWD 61498 a

1a retailer under the Retailers' Occupation Tax Act shall permit
2the retailer to engage in a business that is taxable under any
3ordinance or resolution enacted pursuant to this subsection
4without registering separately with the Department under such
5ordinance or resolution or under this subsection. The
6Department of Revenue shall have full power to administer and
7enforce this subsection; to collect all taxes and penalties due
8under this subsection in the manner hereinafter provided; and
9to determine all rights to credit memoranda arising on account
10of the erroneous payment of tax or penalty under this
11subsection. In the administration of, and compliance with, this
12subsection, the Department and persons who are subject to this
13subsection shall have the same rights, remedies, privileges,
14immunities, powers and duties, and be subject to the same
15conditions, restrictions, limitations, penalties, exclusions,
16exemptions, and definitions of terms and employ the same modes
17of procedure, as are prescribed in Sections 1, 1a through 1o, 2
18through 2-65 (in respect to all provisions therein other than
19the State rate of tax), 2c through 2h, 3 (except as to the
20disposition of taxes and penalties collected, and except that
21the retailer's discount is not allowed for taxes paid on
22aviation fuel that are deposited into the Local Government
23Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k,
245l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
25Retailers' Occupation Tax Act and all provisions of the Uniform
26Penalty and Interest Act, as fully as if those provisions were

 

 

10100SB1814ham001- 700 -LRB101 09785 JWD 61498 a

1set forth herein.
2    Persons subject to any tax imposed under this subsection
3may reimburse themselves for their seller's tax liability under
4this subsection by separately stating the tax as an additional
5charge, which charge may be stated in combination, in a single
6amount, with State taxes that sellers are required to collect
7under the Use Tax Act, in accordance with such bracket
8schedules as the Department may prescribe.
9    Whenever the Department determines that a refund should be
10made under this subsection to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause the order to be drawn for the
13amount specified and to the person named in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of the business district retailers' occupation
16tax fund.
17    Except as otherwise provided in this paragraph, the The
18Department shall immediately pay over to the State Treasurer,
19ex officio, as trustee, all taxes, penalties, and interest
20collected under this subsection for deposit into the business
21district retailers' occupation tax fund. Taxes and penalties
22collected on aviation fuel sold on or after December 1, 2019,
23shall be immediately paid over by the Department to the State
24Treasurer, ex officio, as trustee, for deposit into the Local
25Government Aviation Trust Fund. The Department shall only pay
26moneys into the Local Government Aviation Trust Fund under this

 

 

10100SB1814ham001- 701 -LRB101 09785 JWD 61498 a

1Act for so long as the revenue use requirements of 49 U.S.C.
247107(b) and 49 U.S.C. 47133 are binding on the District.
3    As soon as possible after the first day of each month,
4beginning January 1, 2011, upon certification of the Department
5of Revenue, the Comptroller shall order transferred, and the
6Treasurer shall transfer, to the STAR Bonds Revenue Fund the
7local sales tax increment, as defined in the Innovation
8Development and Economy Act, collected under this subsection
9during the second preceding calendar month for sales within a
10STAR bond district.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14disbursement of stated sums of money to named municipalities
15from the business district retailers' occupation tax fund, the
16municipalities to be those from which retailers have paid taxes
17or penalties under this subsection to the Department during the
18second preceding calendar month. The amount to be paid to each
19municipality shall be the amount (not including credit
20memoranda and not including taxes and penalties collected on
21aviation fuel sold on or after December 1, 2019) collected
22under this subsection during the second preceding calendar
23month by the Department plus an amount the Department
24determines is necessary to offset any amounts that were
25erroneously paid to a different taxing body, and not including
26an amount equal to the amount of refunds made during the second

 

 

10100SB1814ham001- 702 -LRB101 09785 JWD 61498 a

1preceding calendar month by the Department, less 2% of that
2amount (except the amount collected on aviation fuel sold on or
3after December 1, 2019), which shall be deposited into the Tax
4Compliance and Administration Fund and shall be used by the
5Department, subject to appropriation, to cover the costs of the
6Department in administering and enforcing the provisions of
7this subsection, on behalf of such municipality, and not
8including any amount that the Department determines is
9necessary to offset any amounts that were payable to a
10different taxing body but were erroneously paid to the
11municipality, and not including any amounts that are
12transferred to the STAR Bonds Revenue Fund. Within 10 days
13after receipt by the Comptroller of the disbursement
14certification to the municipalities provided for in this
15subsection to be given to the Comptroller by the Department,
16the Comptroller shall cause the orders to be drawn for the
17respective amounts in accordance with the directions contained
18in the certification. The proceeds of the tax paid to
19municipalities under this subsection shall be deposited into
20the Business District Tax Allocation Fund by the municipality.
21    An ordinance imposing or discontinuing the tax under this
22subsection or effecting a change in the rate thereof shall
23either (i) be adopted and a certified copy thereof filed with
24the Department on or before the first day of April, whereupon
25the Department, if all other requirements of this subsection
26are met, shall proceed to administer and enforce this

 

 

10100SB1814ham001- 703 -LRB101 09785 JWD 61498 a

1subsection as of the first day of July next following the
2adoption and filing; or (ii) be adopted and a certified copy
3thereof filed with the Department on or before the first day of
4October, whereupon, if all other requirements of this
5subsection are met, the Department shall proceed to administer
6and enforce this subsection as of the first day of January next
7following the adoption and filing.
8    The Department of Revenue shall not administer or enforce
9an ordinance imposing, discontinuing, or changing the rate of
10the tax under this subsection, until the municipality also
11provides, in the manner prescribed by the Department, the
12boundaries of the business district and each address in the
13business district in such a way that the Department can
14determine by its address whether a business is located in the
15business district. The municipality must provide this boundary
16and address information to the Department on or before April 1
17for administration and enforcement of the tax under this
18subsection by the Department beginning on the following July 1
19and on or before October 1 for administration and enforcement
20of the tax under this subsection by the Department beginning on
21the following January 1. The Department of Revenue shall not
22administer or enforce any change made to the boundaries of a
23business district or address change, addition, or deletion
24until the municipality reports the boundary change or address
25change, addition, or deletion to the Department in the manner
26prescribed by the Department. The municipality must provide

 

 

10100SB1814ham001- 704 -LRB101 09785 JWD 61498 a

1this boundary change information or address change, addition,
2or deletion to the Department on or before April 1 for
3administration and enforcement by the Department of the change
4beginning on the following July 1 and on or before October 1
5for administration and enforcement by the Department of the
6change beginning on the following January 1. The retailers in
7the business district shall be responsible for charging the tax
8imposed under this subsection. If a retailer is incorrectly
9included or excluded from the list of those required to collect
10the tax under this subsection, both the Department of Revenue
11and the retailer shall be held harmless if they reasonably
12relied on information provided by the municipality.
13    A municipality that imposes the tax under this subsection
14must submit to the Department of Revenue any other information
15as the Department may require for the administration and
16enforcement of the tax.
17    When certifying the amount of a monthly disbursement to a
18municipality under this subsection, the Department shall
19increase or decrease the amount by an amount necessary to
20offset any misallocation of previous disbursements. The offset
21amount shall be the amount erroneously disbursed within the
22previous 6 months from the time a misallocation is discovered.
23    Nothing in this subsection shall be construed to authorize
24the municipality to impose a tax upon the privilege of engaging
25in any business which under the Constitution of the United
26States may not be made the subject of taxation by this State.

 

 

10100SB1814ham001- 705 -LRB101 09785 JWD 61498 a

1    If a tax is imposed under this subsection (b), a tax shall
2also be imposed under subsection (c) of this Section.
3    (c) If a tax has been imposed under subsection (b), a
4Business District Service Occupation Tax shall also be imposed
5upon all persons engaged, in the business district, in the
6business of making sales of service, who, as an incident to
7making those sales of service, transfer tangible personal
8property within the business district, either in the form of
9tangible personal property or in the form of real estate as an
10incident to a sale of service. The tax shall be imposed at the
11same rate as the tax imposed in subsection (b) and shall not
12exceed 1% of the selling price of tangible personal property so
13transferred within the business district, to be imposed only in
140.25% increments. The tax may not be imposed on tangible
15personal property taxed at the 1% rate under the Service
16Occupation Tax Act. Beginning December 1, 2019, this tax is not
17imposed on sales of aviation fuel unless the tax revenue is
18expended for airport-related purposes. If the District does not
19have an airport-related purpose to which it dedicates aviation
20fuel tax revenue, then aviation fuel is excluded from the tax.
21Each municipality must comply with the certification
22requirements for airport-related purposes under Section
238-11-22. For purposes of this Act, "airport-related purposes"
24has the meaning ascribed in Section 6z-20.2 of the State
25Finance Act. This exclusion for aviation fuel only applies for
26so long as the revenue use requirements of 49 U.S.C. 47107(b)

 

 

10100SB1814ham001- 706 -LRB101 09785 JWD 61498 a

1and 49 U.S.C. 47133 are binding on the District.
2    The tax imposed under this subsection and all civil
3penalties that may be assessed as an incident thereof shall be
4collected and enforced by the Department of Revenue. The
5certificate of registration which is issued by the Department
6to a retailer under the Retailers' Occupation Tax Act or under
7the Service Occupation Tax Act shall permit such registrant to
8engage in a business which is taxable under any ordinance or
9resolution enacted pursuant to this subsection without
10registering separately with the Department under such
11ordinance or resolution or under this subsection. The
12Department of Revenue shall have full power to administer and
13enforce this subsection; to collect all taxes and penalties due
14under this subsection; to dispose of taxes and penalties so
15collected in the manner hereinafter provided; and to determine
16all rights to credit memoranda arising on account of the
17erroneous payment of tax or penalty under this subsection. In
18the administration of, and compliance with this subsection, the
19Department and persons who are subject to this subsection shall
20have the same rights, remedies, privileges, immunities, powers
21and duties, and be subject to the same conditions,
22restrictions, limitations, penalties, exclusions, exemptions,
23and definitions of terms and employ the same modes of procedure
24as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
25(in respect to all provisions therein other than the State rate
26of tax), 4 (except that the reference to the State shall be to

 

 

10100SB1814ham001- 707 -LRB101 09785 JWD 61498 a

1the business district), 5, 7, 8 (except that the jurisdiction
2to which the tax shall be a debt to the extent indicated in
3that Section 8 shall be the municipality), 9 (except as to the
4disposition of taxes and penalties collected, and except that
5the returned merchandise credit for this tax may not be taken
6against any State tax, and except that the retailer's discount
7is not allowed for taxes paid on aviation fuel that are
8deposited into the Local Government Aviation Trust Fund), 10,
911, 12 (except the reference therein to Section 2b of the
10Retailers' Occupation Tax Act), 13 (except that any reference
11to the State shall mean the municipality), the first paragraph
12of Section 15, and Sections 16, 17, 18, 19 and 20 of the
13Service Occupation Tax Act and all provisions of the Uniform
14Penalty and Interest Act, as fully as if those provisions were
15set forth herein.
16    Persons subject to any tax imposed under the authority
17granted in this subsection may reimburse themselves for their
18serviceman's tax liability hereunder by separately stating the
19tax as an additional charge, which charge may be stated in
20combination, in a single amount, with State tax that servicemen
21are authorized to collect under the Service Use Tax Act, in
22accordance with such bracket schedules as the Department may
23prescribe.
24    Whenever the Department determines that a refund should be
25made under this subsection to a claimant instead of issuing
26credit memorandum, the Department shall notify the State

 

 

10100SB1814ham001- 708 -LRB101 09785 JWD 61498 a

1Comptroller, who shall cause the order to be drawn for the
2amount specified, and to the person named, in such notification
3from the Department. Such refund shall be paid by the State
4Treasurer out of the business district retailers' occupation
5tax fund.
6    Except as otherwise provided in this paragraph, the The
7Department shall forthwith pay over to the State Treasurer,
8ex-officio, as trustee, all taxes, penalties, and interest
9collected under this subsection for deposit into the business
10district retailers' occupation tax fund. Taxes and penalties
11collected on aviation fuel sold on or after December 1, 2019,
12shall be immediately paid over by the Department to the State
13Treasurer, ex officio, as trustee, for deposit into the Local
14Government Aviation Trust Fund. The Department shall only pay
15moneys into the Local Government Aviation Trust Fund under this
16Act for so long as the revenue use requirements of 49 U.S.C.
1747107(b) and 49 U.S.C. 47133 are binding on the District.
18    As soon as possible after the first day of each month,
19beginning January 1, 2011, upon certification of the Department
20of Revenue, the Comptroller shall order transferred, and the
21Treasurer shall transfer, to the STAR Bonds Revenue Fund the
22local sales tax increment, as defined in the Innovation
23Development and Economy Act, collected under this subsection
24during the second preceding calendar month for sales within a
25STAR bond district.
26    After the monthly transfer to the STAR Bonds Revenue Fund,

 

 

10100SB1814ham001- 709 -LRB101 09785 JWD 61498 a

1on or before the 25th day of each calendar month, the
2Department shall prepare and certify to the Comptroller the
3disbursement of stated sums of money to named municipalities
4from the business district retailers' occupation tax fund, the
5municipalities to be those from which suppliers and servicemen
6have paid taxes or penalties under this subsection to the
7Department during the second preceding calendar month. The
8amount to be paid to each municipality shall be the amount (not
9including credit memoranda and not including taxes and
10penalties collected on aviation fuel sold on or after December
111, 2019) collected under this subsection during the second
12preceding calendar month by the Department, less 2% of that
13amount (except the amount collected on aviation fuel sold on or
14after December 1, 2019), which shall be deposited into the Tax
15Compliance and Administration Fund and shall be used by the
16Department, subject to appropriation, to cover the costs of the
17Department in administering and enforcing the provisions of
18this subsection, and not including an amount equal to the
19amount of refunds made during the second preceding calendar
20month by the Department on behalf of such municipality, and not
21including any amounts that are transferred to the STAR Bonds
22Revenue Fund. Within 10 days after receipt, by the Comptroller,
23of the disbursement certification to the municipalities,
24provided for in this subsection to be given to the Comptroller
25by the Department, the Comptroller shall cause the orders to be
26drawn for the respective amounts in accordance with the

 

 

10100SB1814ham001- 710 -LRB101 09785 JWD 61498 a

1directions contained in such certification. The proceeds of the
2tax paid to municipalities under this subsection shall be
3deposited into the Business District Tax Allocation Fund by the
4municipality.
5    An ordinance imposing or discontinuing the tax under this
6subsection or effecting a change in the rate thereof shall
7either (i) be adopted and a certified copy thereof filed with
8the Department on or before the first day of April, whereupon
9the Department, if all other requirements of this subsection
10are met, shall proceed to administer and enforce this
11subsection as of the first day of July next following the
12adoption and filing; or (ii) be adopted and a certified copy
13thereof filed with the Department on or before the first day of
14October, whereupon, if all other conditions of this subsection
15are met, the Department shall proceed to administer and enforce
16this subsection as of the first day of January next following
17the adoption and filing.
18    The Department of Revenue shall not administer or enforce
19an ordinance imposing, discontinuing, or changing the rate of
20the tax under this subsection, until the municipality also
21provides, in the manner prescribed by the Department, the
22boundaries of the business district in such a way that the
23Department can determine by its address whether a business is
24located in the business district. The municipality must provide
25this boundary and address information to the Department on or
26before April 1 for administration and enforcement of the tax

 

 

10100SB1814ham001- 711 -LRB101 09785 JWD 61498 a

1under this subsection by the Department beginning on the
2following July 1 and on or before October 1 for administration
3and enforcement of the tax under this subsection by the
4Department beginning on the following January 1. The Department
5of Revenue shall not administer or enforce any change made to
6the boundaries of a business district or address change,
7addition, or deletion until the municipality reports the
8boundary change or address change, addition, or deletion to the
9Department in the manner prescribed by the Department. The
10municipality must provide this boundary change information or
11address change, addition, or deletion to the Department on or
12before April 1 for administration and enforcement by the
13Department of the change beginning on the following July 1 and
14on or before October 1 for administration and enforcement by
15the Department of the change beginning on the following January
161. The retailers in the business district shall be responsible
17for charging the tax imposed under this subsection. If a
18retailer is incorrectly included or excluded from the list of
19those required to collect the tax under this subsection, both
20the Department of Revenue and the retailer shall be held
21harmless if they reasonably relied on information provided by
22the municipality.
23    A municipality that imposes the tax under this subsection
24must submit to the Department of Revenue any other information
25as the Department may require for the administration and
26enforcement of the tax.

 

 

10100SB1814ham001- 712 -LRB101 09785 JWD 61498 a

1    Nothing in this subsection shall be construed to authorize
2the municipality to impose a tax upon the privilege of engaging
3in any business which under the Constitution of the United
4States may not be made the subject of taxation by the State.
5    If a tax is imposed under this subsection (c), a tax shall
6also be imposed under subsection (b) of this Section.
7    (d) By ordinance, a municipality that has designated a
8business district under this Law may impose an occupation tax
9upon all persons engaged in the business district in the
10business of renting, leasing, or letting rooms in a hotel, as
11defined in the Hotel Operators' Occupation Tax Act, at a rate
12not to exceed 1% of the gross rental receipts from the renting,
13leasing, or letting of hotel rooms within the business
14district, to be imposed only in 0.25% increments, excluding,
15however, from gross rental receipts the proceeds of renting,
16leasing, or letting to permanent residents of a hotel, as
17defined in the Hotel Operators' Occupation Tax Act, and
18proceeds from the tax imposed under subsection (c) of Section
1913 of the Metropolitan Pier and Exposition Authority Act.
20    The tax imposed by the municipality under this subsection
21and all civil penalties that may be assessed as an incident to
22that tax shall be collected and enforced by the municipality
23imposing the tax. The municipality shall have full power to
24administer and enforce this subsection, to collect all taxes
25and penalties due under this subsection, to dispose of taxes
26and penalties so collected in the manner provided in this

 

 

10100SB1814ham001- 713 -LRB101 09785 JWD 61498 a

1subsection, and to determine all rights to credit memoranda
2arising on account of the erroneous payment of tax or penalty
3under this subsection. In the administration of and compliance
4with this subsection, the municipality and persons who are
5subject to this subsection shall have the same rights,
6remedies, privileges, immunities, powers, and duties, shall be
7subject to the same conditions, restrictions, limitations,
8penalties, and definitions of terms, and shall employ the same
9modes of procedure as are employed with respect to a tax
10adopted by the municipality under Section 8-3-14 of this Code.
11    Persons subject to any tax imposed under the authority
12granted in this subsection may reimburse themselves for their
13tax liability for that tax by separately stating that tax as an
14additional charge, which charge may be stated in combination,
15in a single amount, with State taxes imposed under the Hotel
16Operators' Occupation Tax Act, and with any other tax.
17    Nothing in this subsection shall be construed to authorize
18a municipality to impose a tax upon the privilege of engaging
19in any business which under the Constitution of the United
20States may not be made the subject of taxation by this State.
21    The proceeds of the tax imposed under this subsection shall
22be deposited into the Business District Tax Allocation Fund.
23    (e) Obligations secured by the Business District Tax
24Allocation Fund may be issued to provide for the payment or
25reimbursement of business district project costs. Those
26obligations, when so issued, shall be retired in the manner

 

 

10100SB1814ham001- 714 -LRB101 09785 JWD 61498 a

1provided in the ordinance authorizing the issuance of those
2obligations by the receipts of taxes imposed pursuant to
3subsections (10) and (11) of Section 11-74.3-3 and by other
4revenue designated or pledged by the municipality. A
5municipality may in the ordinance pledge, for any period of
6time up to and including the dissolution date, all or any part
7of the funds in and to be deposited in the Business District
8Tax Allocation Fund to the payment of business district project
9costs and obligations. Whenever a municipality pledges all of
10the funds to the credit of a business district tax allocation
11fund to secure obligations issued or to be issued to pay or
12reimburse business district project costs, the municipality
13may specifically provide that funds remaining to the credit of
14such business district tax allocation fund after the payment of
15such obligations shall be accounted for annually and shall be
16deemed to be "surplus" funds, and such "surplus" funds shall be
17expended by the municipality for any business district project
18cost as approved in the business district plan. Whenever a
19municipality pledges less than all of the monies to the credit
20of a business district tax allocation fund to secure
21obligations issued or to be issued to pay or reimburse business
22district project costs, the municipality shall provide that
23monies to the credit of the business district tax allocation
24fund and not subject to such pledge or otherwise encumbered or
25required for payment of contractual obligations for specific
26business district project costs shall be calculated annually

 

 

10100SB1814ham001- 715 -LRB101 09785 JWD 61498 a

1and shall be deemed to be "surplus" funds, and such "surplus"
2funds shall be expended by the municipality for any business
3district project cost as approved in the business district
4plan.
5    No obligation issued pursuant to this Law and secured by a
6pledge of all or any portion of any revenues received or to be
7received by the municipality from the imposition of taxes
8pursuant to subsection (10) of Section 11-74.3-3, shall be
9deemed to constitute an economic incentive agreement under
10Section 8-11-20, notwithstanding the fact that such pledge
11provides for the sharing, rebate, or payment of retailers'
12occupation taxes or service occupation taxes imposed pursuant
13to subsection (10) of Section 11-74.3-3 and received or to be
14received by the municipality from the development or
15redevelopment of properties in the business district.
16    Without limiting the foregoing in this Section, the
17municipality may further secure obligations secured by the
18business district tax allocation fund with a pledge, for a
19period not greater than the term of the obligations and in any
20case not longer than the dissolution date, of any part or any
21combination of the following: (i) net revenues of all or part
22of any business district project; (ii) taxes levied or imposed
23by the municipality on any or all property in the municipality,
24including, specifically, taxes levied or imposed by the
25municipality in a special service area pursuant to the Special
26Service Area Tax Law; (iii) the full faith and credit of the

 

 

10100SB1814ham001- 716 -LRB101 09785 JWD 61498 a

1municipality; (iv) a mortgage on part or all of the business
2district project; or (v) any other taxes or anticipated
3receipts that the municipality may lawfully pledge.
4    Such obligations may be issued in one or more series, bear
5such date or dates, become due at such time or times as therein
6provided, but in any case not later than (i) 20 years after the
7date of issue or (ii) the dissolution date, whichever is
8earlier, bear interest payable at such intervals and at such
9rate or rates as set forth therein, except as may be limited by
10applicable law, which rate or rates may be fixed or variable,
11be in such denominations, be in such form, either coupon,
12registered, or book-entry, carry such conversion, registration
13and exchange privileges, be subject to defeasance upon such
14terms, have such rank or priority, be executed in such manner,
15be payable in such medium or payment at such place or places
16within or without the State, make provision for a corporate
17trustee within or without the State with respect to such
18obligations, prescribe the rights, powers, and duties thereof
19to be exercised for the benefit of the municipality and the
20benefit of the owners of such obligations, provide for the
21holding in trust, investment, and use of moneys, funds, and
22accounts held under an ordinance, provide for assignment of and
23direct payment of the moneys to pay such obligations or to be
24deposited into such funds or accounts directly to such trustee,
25be subject to such terms of redemption with or without premium,
26and be sold at such price, all as the corporate authorities

 

 

10100SB1814ham001- 717 -LRB101 09785 JWD 61498 a

1shall determine. No referendum approval of the electors shall
2be required as a condition to the issuance of obligations
3pursuant to this Law except as provided in this Section.
4    In the event the municipality authorizes the issuance of
5obligations pursuant to the authority of this Law secured by
6the full faith and credit of the municipality, or pledges ad
7valorem taxes pursuant to this subsection, which obligations
8are other than obligations which may be issued under home rule
9powers provided by Section 6 of Article VII of the Illinois
10Constitution or which ad valorem taxes are other than ad
11valorem taxes which may be pledged under home rule powers
12provided by Section 6 of Article VII of the Illinois
13Constitution or which are levied in a special service area
14pursuant to the Special Service Area Tax Law, the ordinance
15authorizing the issuance of those obligations or pledging those
16taxes shall be published within 10 days after the ordinance has
17been adopted, in a newspaper having a general circulation
18within the municipality. The publication of the ordinance shall
19be accompanied by a notice of (i) the specific number of voters
20required to sign a petition requesting the question of the
21issuance of the obligations or pledging such ad valorem taxes
22to be submitted to the electors; (ii) the time within which the
23petition must be filed; and (iii) the date of the prospective
24referendum. The municipal clerk shall provide a petition form
25to any individual requesting one.
26    If no petition is filed with the municipal clerk, as

 

 

10100SB1814ham001- 718 -LRB101 09785 JWD 61498 a

1hereinafter provided in this Section, within 21 days after the
2publication of the ordinance, the ordinance shall be in effect.
3However, if within that 21-day period a petition is filed with
4the municipal clerk, signed by electors numbering not less than
515% of the number of electors voting for the mayor or president
6at the last general municipal election, asking that the
7question of issuing obligations using full faith and credit of
8the municipality as security for the cost of paying or
9reimbursing business district project costs, or of pledging
10such ad valorem taxes for the payment of those obligations, or
11both, be submitted to the electors of the municipality, the
12municipality shall not be authorized to issue obligations of
13the municipality using the full faith and credit of the
14municipality as security or pledging such ad valorem taxes for
15the payment of those obligations, or both, until the
16proposition has been submitted to and approved by a majority of
17the voters voting on the proposition at a regularly scheduled
18election. The municipality shall certify the proposition to the
19proper election authorities for submission in accordance with
20the general election law.
21    The ordinance authorizing the obligations may provide that
22the obligations shall contain a recital that they are issued
23pursuant to this Law, which recital shall be conclusive
24evidence of their validity and of the regularity of their
25issuance.
26    In the event the municipality authorizes issuance of

 

 

10100SB1814ham001- 719 -LRB101 09785 JWD 61498 a

1obligations pursuant to this Law secured by the full faith and
2credit of the municipality, the ordinance authorizing the
3obligations may provide for the levy and collection of a direct
4annual tax upon all taxable property within the municipality
5sufficient to pay the principal thereof and interest thereon as
6it matures, which levy may be in addition to and exclusive of
7the maximum of all other taxes authorized to be levied by the
8municipality, which levy, however, shall be abated to the
9extent that monies from other sources are available for payment
10of the obligations and the municipality certifies the amount of
11those monies available to the county clerk.
12    A certified copy of the ordinance shall be filed with the
13county clerk of each county in which any portion of the
14municipality is situated, and shall constitute the authority
15for the extension and collection of the taxes to be deposited
16in the business district tax allocation fund.
17    A municipality may also issue its obligations to refund, in
18whole or in part, obligations theretofore issued by the
19municipality under the authority of this Law, whether at or
20prior to maturity. However, the last maturity of the refunding
21obligations shall not be expressed to mature later than the
22dissolution date.
23    In the event a municipality issues obligations under home
24rule powers or other legislative authority, the proceeds of
25which are pledged to pay or reimburse business district project
26costs, the municipality may, if it has followed the procedures

 

 

10100SB1814ham001- 720 -LRB101 09785 JWD 61498 a

1in conformance with this Law, retire those obligations from
2funds in the business district tax allocation fund in amounts
3and in such manner as if those obligations had been issued
4pursuant to the provisions of this Law.
5    No obligations issued pursuant to this Law shall be
6regarded as indebtedness of the municipality issuing those
7obligations or any other taxing district for the purpose of any
8limitation imposed by law.
9    Obligations issued pursuant to this Law shall not be
10subject to the provisions of the Bond Authorization Act.
11    (f) When business district project costs, including,
12without limitation, all obligations paying or reimbursing
13business district project costs have been paid, any surplus
14funds then remaining in the Business District Tax Allocation
15Fund shall be distributed to the municipal treasurer for
16deposit into the general corporate fund of the municipality.
17Upon payment of all business district project costs and
18retirement of all obligations paying or reimbursing business
19district project costs, but in no event more than 23 years
20after the date of adoption of the ordinance imposing taxes
21pursuant to subsection (10) or (11) of Section 11-74.3-3, the
22municipality shall adopt an ordinance immediately rescinding
23the taxes imposed pursuant to subsection (10) or (11) of
24Section 11-74.3-3.
25(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
 

 

 

10100SB1814ham001- 721 -LRB101 09785 JWD 61498 a

1    (65 ILCS 5/11-101-3 new)
2    Sec. 11-101-3. Noise mitigation; air quality.
3    (a) A municipality that has implemented a Residential Sound
4Insulation Program to mitigate aircraft noise shall perform
5indoor air quality monitoring and laboratory analysis of
6windows and doors installed pursuant to the Residential Sound
7Insulation Program to determine whether there are any adverse
8health impacts associated with off-gassing from such windows
9and doors. Such monitoring and analysis shall be consistent
10with applicable professional and industry standards. The
11municipality shall make any final reports resulting from such
12monitoring and analysis available to the public on the
13municipality's website. The municipality shall develop a
14science-based mitigation plan to address significant
15health-related impacts, if any, associated with such windows
16and doors as determined by the results of the monitoring and
17analysis. In a municipality that has implemented a Residential
18Sound Insulation Program to mitigate aircraft noise, if
19requested by the homeowner pursuant to a process established by
20the municipality, which process shall include, at a minimum,
21notification in a newspaper of general circulation and a mailer
22sent to every address identified as a recipient of windows and
23doors installed under the Residential Sound Insulation
24Program, the municipality shall replace all windows and doors
25installed under the Residential Sound Insulation Program in
26such homes where one or more windows or doors have been found

 

 

10100SB1814ham001- 722 -LRB101 09785 JWD 61498 a

1to have caused offensive odors. Only those homeowners who
2request that the municipality perform an odor inspection as
3prescribed by the process established by the municipality prior
4to March 31, 2020 shall be eligible for odorous window and
5odorous door replacement. Homes that have been identified by
6the municipality as having odorous windows or doors are not
7required to make said request to the municipality. The right to
8make a claim for replacement and have it considered pursuant to
9this Section shall not be affected by the fact of odor-related
10claims made or odor-related products received pursuant to the
11Residential Sound Insulation Program prior to the effective
12date of this Section.
13    (b) An advisory committee shall be formed, composed of the
14following: (i) 2 members of the municipality who reside in
15homes that have received windows or doors pursuant to the
16Residential Sound Insulation Program and have been identified
17by the municipality as having odorous windows or doors,
18appointed by the Secretary of Transportation; (ii) one employee
19of the Aeronautics Division of the Department of
20Transportation; and (iii) 2 employees of the municipality that
21implemented the Residential Sound Insulation Program in
22question. The advisory committee shall determine by majority
23vote which homes contain windows or doors that cause offensive
24odors and thus are eligible for replacement, shall promulgate a
25list of such homes, and shall develop recommendations as to the
26order in which homes are to receive window replacement. The

 

 

10100SB1814ham001- 723 -LRB101 09785 JWD 61498 a

1recommendations shall include reasonable and objective
2criteria for determining which windows or doors are odorous,
3consideration of the date of odor confirmation for
4prioritization, severity of odor, geography and individual
5hardship, and shall provide such recommendations to the
6municipality. The advisory committee shall comply with the
7requirements of the Illinois Open Meetings Act. The
8municipality shall consider the recommendations of the
9committee but shall retain final decision-making authority
10over replacement of windows and doors installed under the
11Residential Sound Insulation Program, and shall comply with all
12federal, State, and local laws involving procurement. A
13municipality administering claims pursuant to this Section
14shall provide to every address identified as having submitted a
15valid claim under this Section a quarterly report setting forth
16the municipality's activities undertaken pursuant to this
17Section for that quarter. However, the municipality shall
18replace windows and doors pursuant to this Section only if, and
19to the extent, grants are distributed to, and received by, the
20municipality from the Sound-Reducing Windows and Doors
21Replacement Fund for the costs associated with the replacement
22of sound-reducing windows and doors installed under the
23Residential Sound Insulation Program pursuant to Section
246z-20.1 of the State Finance Act. In addition, the municipality
25shall revise its specifications for procurement of windows for
26the Residential Sound Insulation Program to address potential

 

 

10100SB1814ham001- 724 -LRB101 09785 JWD 61498 a

1off-gassing from such windows in future phases of the program.
2A municipality subject to the Section shall not legislate or
3otherwise regulate with regard to indoor air quality
4monitoring, laboratory analysis or replacement requirements,
5except as provided in this Section, but the foregoing
6restriction shall not limit said municipality's taxing power.
7    (c) A home rule unit may not regulate indoor air quality
8monitoring and laboratory analysis, and related mitigation and
9mitigation plans, in a manner inconsistent with this Section.
10This Section is a limitation of home rule powers and functions
11under subsection (i) of Section 6 of Article VII of the
12Illinois Constitution on the concurrent exercise by home rule
13units of powers and functions exercised by the State.
14    (d) This Section shall not be construed to create a private
15right of action.
 
16    Section 15-50. The Civic Center Code is amended by changing
17Section 245-12 as follows:
 
18    (70 ILCS 200/245-12)
19    Sec. 245-12. Use and occupation taxes.
20    (a) The Authority may adopt a resolution that authorizes a
21referendum on the question of whether the Authority shall be
22authorized to impose a retailers' occupation tax, a service
23occupation tax, and a use tax in one-quarter percent increments
24at a rate not to exceed 1%. The Authority shall certify the

 

 

10100SB1814ham001- 725 -LRB101 09785 JWD 61498 a

1question to the proper election authorities who shall submit
2the question to the voters of the metropolitan area at the next
3regularly scheduled election in accordance with the general
4election law. The question shall be in substantially the
5following form:
6    "Shall the Salem Civic Center Authority be authorized to
7    impose a retailers' occupation tax, a service occupation
8    tax, and a use tax at the rate of (rate) for the sole
9    purpose of obtaining funds for the support, construction,
10    maintenance, or financing of a facility of the Authority?"
11    Votes shall be recorded as "yes" or "no". If a majority of
12all votes cast on the proposition are in favor of the
13proposition, the Authority is authorized to impose the tax.
14    (b) The Authority shall impose the retailers' occupation
15tax upon all persons engaged in the business of selling
16tangible personal property at retail in the metropolitan area,
17at the rate approved by referendum, on the gross receipts from
18the sales made in the course of such business within the
19metropolitan area. Beginning December 1, 2019, this tax is not
20imposed on sales of aviation fuel unless the tax revenue is
21expended for airport-related purposes. If the Authority does
22not have an airport-related purpose to which it dedicates
23aviation fuel tax revenue, then aviation fuel is excluded from
24the tax. For purposes of this Act, "airport-related purposes"
25has the meaning ascribed in Section 6z-20.2 of the State
26Finance Act. This exclusion for aviation fuel only applies for

 

 

10100SB1814ham001- 726 -LRB101 09785 JWD 61498 a

1so long as the revenue use requirements of 49 U.S.C. 47107(b)
2and 49 U.S.C. 47133 are binding on the Authority.
3    On or before September 1, 2019, and on or before each April
41 and October 1 thereafter, the Authority must certify to the
5Department of Transportation, in the form and manner required
6by the Department, whether the Authority has an airport-related
7purpose, which would allow any Retailers' Occupation Tax and
8Service Occupation Tax imposed by the Authority to include tax
9on aviation fuel. On or before October 1, 2019, and on or
10before each May 1 and November 1 thereafter, the Department of
11Transportation shall provide to the Department of Revenue, a
12list of units of local government which have certified to the
13Department of Transportation that they have airport-related
14purposes, which would allow any Retailers' Occupation Tax and
15Service Occupation Tax imposed by the unit of local government
16to include tax on aviation fuel. All disputes regarding whether
17or not a unit of local government has an airport-related
18purpose shall be resolved by the Department of Transportation.
19    The tax imposed under this Section and all civil penalties
20that may be assessed as an incident thereof shall be collected
21and enforced by the Department of Revenue. The Department has
22full power to administer and enforce this Section; to collect
23all taxes and penalties so collected in the manner provided in
24this Section; and to determine all rights to credit memoranda
25arising on account of the erroneous payment of tax or penalty
26hereunder. In the administration of, and compliance with, this

 

 

10100SB1814ham001- 727 -LRB101 09785 JWD 61498 a

1Section, the Department and persons who are subject to this
2Section shall (i) have the same rights, remedies, privileges,
3immunities, powers and duties, (ii) be subject to the same
4conditions, restrictions, limitations, penalties, exclusions,
5exemptions, and definitions of terms, and (iii) employ the same
6modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
71c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in
8respect to all provisions therein other than the State rate of
9tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except as to the
10disposition of taxes and penalties collected and provisions
11related to quarter monthly payments, and except that the
12retailer's discount is not allowed for taxes paid on aviation
13fuel that are deposited into the Local Government Aviation
14Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
156, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
16Retailers' Occupation Tax Act and Section 3-7 of the Uniform
17Penalty and Interest Act, as fully as if those provisions were
18set forth in this subsection.
19    Persons subject to any tax imposed under this subsection
20may reimburse themselves for their seller's tax liability by
21separately stating the tax as an additional charge, which
22charge may be stated in combination, in a single amount, with
23State taxes that sellers are required to collect, in accordance
24with such bracket schedules as the Department may prescribe.
25    Whenever the Department determines that a refund should be
26made under this subsection to a claimant instead of issuing a

 

 

10100SB1814ham001- 728 -LRB101 09785 JWD 61498 a

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the warrant to be drawn for the
3amount specified, and to the person named, in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the tax fund referenced under paragraph (g) of
6this Section.
7    If a tax is imposed under this subsection (b), a tax shall
8also be imposed at the same rate under subsections (c) and (d)
9of this Section.
10    For the purpose of determining whether a tax authorized
11under this Section is applicable, a retail sale, by a producer
12of coal or other mineral mined in Illinois, is a sale at retail
13at the place where the coal or other mineral mined in Illinois
14is extracted from the earth. This paragraph does not apply to
15coal or other mineral when it is delivered or shipped by the
16seller to the purchaser at a point outside Illinois so that the
17sale is exempt under the Federal Constitution as a sale in
18interstate or foreign commerce.
19    Nothing in this Section shall be construed to authorize the
20Authority to impose a tax upon the privilege of engaging in any
21business which under the Constitution of the United States may
22not be made the subject of taxation by this State.
23    (c) If a tax has been imposed under subsection (b), a
24service occupation tax shall also be imposed at the same rate
25upon all persons engaged, in the metropolitan area, in the
26business of making sales of service, who, as an incident to

 

 

10100SB1814ham001- 729 -LRB101 09785 JWD 61498 a

1making those sales of service, transfer tangible personal
2property within the metropolitan area as an incident to a sale
3of service. The tax imposed under this subsection and all civil
4penalties that may be assessed as an incident thereof shall be
5collected and enforced by the Department of Revenue.
6    Beginning December 1, 2019, this tax is not imposed on
7sales of aviation fuel unless the tax revenue is expended for
8airport-related purposes. If the Authority does not have an
9airport-related purpose to which it dedicates aviation fuel tax
10revenue, then aviation fuel is excluded from the tax. On or
11before September 1, 2019, and on or before each April 1 and
12October 1 thereafter, the Authority must certify to the
13Department of Transportation, in the form and manner required
14by the Department, whether the Authority has an airport-related
15purpose, which would allow any Retailers' Occupation Tax and
16Service Occupation Tax imposed by the Authority to include tax
17on aviation fuel. On or before October, 2019, and on or before
18each May 1 and November 1 thereafter, the Department of
19Transportation shall provide to the Department of Revenue, a
20list of units of local government which have certified to the
21Department of Transportation that they have airport-related
22purposes, which would allow any Retailers' Occupation Tax and
23Service Occupation Tax imposed by the unit of local government
24to include tax on aviation fuel. All disputes regarding whether
25or not a unit of local government has an airport-related
26purpose shall be resolved by the Department of Transportation.

 

 

10100SB1814ham001- 730 -LRB101 09785 JWD 61498 a

1    The Department has full power to administer and enforce
2this paragraph; to collect all taxes and penalties due
3hereunder; to dispose of taxes and penalties so collected in
4the manner hereinafter provided; and to determine all rights to
5credit memoranda arising on account of the erroneous payment of
6tax or penalty hereunder. In the administration of, and
7compliance with this paragraph, the Department and persons who
8are subject to this paragraph shall (i) have the same rights,
9remedies, privileges, immunities, powers, and duties, (ii) be
10subject to the same conditions, restrictions, limitations,
11penalties, exclusions, exemptions, and definitions of terms,
12and (iii) employ the same modes of procedure as are prescribed
13in Sections 2 (except that the reference to State in the
14definition of supplier maintaining a place of business in this
15State shall mean the metropolitan area), 2a, 2b, 3 through 3-55
16(in respect to all provisions therein other than the State rate
17of tax), 4 (except that the reference to the State shall be to
18the Authority), 5, 7, 8 (except that the jurisdiction to which
19the tax shall be a debt to the extent indicated in that Section
208 shall be the Authority), 9 (except as to the disposition of
21taxes and penalties collected, and except that the returned
22merchandise credit for this tax may not be taken against any
23State tax, and except that the retailer's discount is not
24allowed for taxes paid on aviation fuel that are deposited into
25the Local Government Aviation Trust Fund), 11, 12 (except the
26reference therein to Section 2b of the Retailers' Occupation

 

 

10100SB1814ham001- 731 -LRB101 09785 JWD 61498 a

1Tax Act), 13 (except that any reference to the State shall mean
2the Authority), 15, 16, 17, 18, 19 and 20 of the Service
3Occupation Tax Act and Section 3-7 of the Uniform Penalty and
4Interest Act, as fully as if those provisions were set forth
5herein.
6    Persons subject to any tax imposed under the authority
7granted in this subsection may reimburse themselves for their
8serviceman's tax liability by separately stating the tax as an
9additional charge, which charge may be stated in combination,
10in a single amount, with State tax that servicemen are
11authorized to collect under the Service Use Tax Act, in
12accordance with such bracket schedules as the Department may
13prescribe.
14    Whenever the Department determines that a refund should be
15made under this subsection to a claimant instead of issuing a
16credit memorandum, the Department shall notify the State
17Comptroller, who shall cause the warrant to be drawn for the
18amount specified, and to the person named, in the notification
19from the Department. The refund shall be paid by the State
20Treasurer out of the tax fund referenced under paragraph (g) of
21this Section.
22    Nothing in this paragraph shall be construed to authorize
23the Authority to impose a tax upon the privilege of engaging in
24any business which under the Constitution of the United States
25may not be made the subject of taxation by the State.
26    (d) If a tax has been imposed under subsection (b), a use

 

 

10100SB1814ham001- 732 -LRB101 09785 JWD 61498 a

1tax shall also be imposed at the same rate upon the privilege
2of using, in the metropolitan area, any item of tangible
3personal property that is purchased outside the metropolitan
4area at retail from a retailer, and that is titled or
5registered at a location within the metropolitan area with an
6agency of this State's government. "Selling price" is defined
7as in the Use Tax Act. The tax shall be collected from persons
8whose Illinois address for titling or registration purposes is
9given as being in the metropolitan area. The tax shall be
10collected by the Department of Revenue for the Authority. The
11tax must be paid to the State, or an exemption determination
12must be obtained from the Department of Revenue, before the
13title or certificate of registration for the property may be
14issued. The tax or proof of exemption may be transmitted to the
15Department by way of the State agency with which, or the State
16officer with whom, the tangible personal property must be
17titled or registered if the Department and the State agency or
18State officer determine that this procedure will expedite the
19processing of applications for title or registration.
20    The Department has full power to administer and enforce
21this paragraph; to collect all taxes, penalties and interest
22due hereunder; to dispose of taxes, penalties and interest so
23collected in the manner hereinafter provided; and to determine
24all rights to credit memoranda or refunds arising on account of
25the erroneous payment of tax, penalty or interest hereunder. In
26the administration of, and compliance with, this subsection,

 

 

10100SB1814ham001- 733 -LRB101 09785 JWD 61498 a

1the Department and persons who are subject to this paragraph
2shall (i) have the same rights, remedies, privileges,
3immunities, powers, and duties, (ii) be subject to the same
4conditions, restrictions, limitations, penalties, exclusions,
5exemptions, and definitions of terms, and (iii) employ the same
6modes of procedure as are prescribed in Sections 2 (except the
7definition of "retailer maintaining a place of business in this
8State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6,
97, 8 (except that the jurisdiction to which the tax shall be a
10debt to the extent indicated in that Section 8 shall be the
11Authority), 9 (except provisions relating to quarter monthly
12payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22
13of the Use Tax Act and Section 3-7 of the Uniform Penalty and
14Interest Act, that are not inconsistent with this paragraph, as
15fully as if those provisions were set forth herein.
16    Whenever the Department determines that a refund should be
17made under this subsection to a claimant instead of issuing a
18credit memorandum, the Department shall notify the State
19Comptroller, who shall cause the order to be drawn for the
20amount specified, and to the person named, in the notification
21from the Department. The refund shall be paid by the State
22Treasurer out of the tax fund referenced under paragraph (g) of
23this Section.
24    (e) A certificate of registration issued by the State
25Department of Revenue to a retailer under the Retailers'
26Occupation Tax Act or under the Service Occupation Tax Act

 

 

10100SB1814ham001- 734 -LRB101 09785 JWD 61498 a

1shall permit the registrant to engage in a business that is
2taxed under the tax imposed under paragraphs (b), (c), or (d)
3of this Section and no additional registration shall be
4required. A certificate issued under the Use Tax Act or the
5Service Use Tax Act shall be applicable with regard to any tax
6imposed under paragraph (c) of this Section.
7    (f) The results of any election authorizing a proposition
8to impose a tax under this Section or effecting a change in the
9rate of tax shall be certified by the proper election
10authorities and filed with the Illinois Department on or before
11the first day of April. In addition, an ordinance imposing,
12discontinuing, or effecting a change in the rate of tax under
13this Section shall be adopted and a certified copy thereof
14filed with the Department on or before the first day of April.
15After proper receipt of such certifications, the Department
16shall proceed to administer and enforce this Section as of the
17first day of July next following such adoption and filing.
18    (g) Except as otherwise provided, the The Department of
19Revenue shall, upon collecting any taxes and penalties as
20provided in this Section, pay the taxes and penalties over to
21the State Treasurer as trustee for the Authority. The taxes and
22penalties shall be held in a trust fund outside the State
23Treasury. Taxes and penalties collected on aviation fuel sold
24on or after December 1, 2019, shall be immediately paid over by
25the Department to the State Treasurer, ex officio, as trustee,
26for deposit into the Local Government Aviation Trust Fund. The

 

 

10100SB1814ham001- 735 -LRB101 09785 JWD 61498 a

1Department shall only pay moneys into the State Aviation
2Program Fund under this Act for so long as the revenue use
3requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4binding on the District. On or before the 25th day of each
5calendar month, the Department of Revenue shall prepare and
6certify to the Comptroller of the State of Illinois the amount
7to be paid to the Authority, which shall be the balance in the
8fund, less any amount determined by the Department to be
9necessary for the payment of refunds and not including taxes
10and penalties collected on aviation fuel sold on or after
11December 1, 2019. Within 10 days after receipt by the
12Comptroller of the certification of the amount to be paid to
13the Authority, the Comptroller shall cause an order to be drawn
14for payment for the amount in accordance with the directions
15contained in the certification. Amounts received from the tax
16imposed under this Section shall be used only for the support,
17construction, maintenance, or financing of a facility of the
18Authority.
19    (h) When certifying the amount of a monthly disbursement to
20the Authority under this Section, the Department shall increase
21or decrease the amounts by an amount necessary to offset any
22miscalculation of previous disbursements. The offset amount
23shall be the amount erroneously disbursed within the previous 6
24months from the time a miscalculation is discovered.
25    (i) This Section may be cited as the Salem Civic Center Use
26and Occupation Tax Law.

 

 

10100SB1814ham001- 736 -LRB101 09785 JWD 61498 a

1(Source: P.A. 98-1098, eff. 8-26-14.)
 
2    Section 15-55. The Flood Prevention District Act is amended
3by changing Section 25 as follows:
 
4    (70 ILCS 750/25)
5    Sec. 25. Flood prevention retailers' and service
6occupation taxes.
7    (a) If the Board of Commissioners of a flood prevention
8district determines that an emergency situation exists
9regarding levee repair or flood prevention, and upon an
10ordinance confirming the determination adopted by the
11affirmative vote of a majority of the members of the county
12board of the county in which the district is situated, the
13county may impose a flood prevention retailers' occupation tax
14upon all persons engaged in the business of selling tangible
15personal property at retail within the territory of the
16district to provide revenue to pay the costs of providing
17emergency levee repair and flood prevention and to secure the
18payment of bonds, notes, and other evidences of indebtedness
19issued under this Act for a period not to exceed 25 years or as
20required to repay the bonds, notes, and other evidences of
21indebtedness issued under this Act. The tax rate shall be 0.25%
22of the gross receipts from all taxable sales made in the course
23of that business. Beginning December 1, 2019, this tax is not
24imposed on sales of aviation fuel unless the tax revenue is

 

 

10100SB1814ham001- 737 -LRB101 09785 JWD 61498 a

1expended for airport-related purposes. If the District does not
2have an airport-related purpose to which it dedicates aviation
3fuel tax revenue, then aviation fuel is excluded from the tax.
4The County must comply with the certification requirements for
5airport-related purposes under Section 5-1184 of the Counties
6Code. The tax imposed under this Section and all civil
7penalties that may be assessed as an incident thereof shall be
8collected and enforced by the State Department of Revenue. The
9Department shall have full power to administer and enforce this
10Section; to collect all taxes and penalties so collected in the
11manner hereinafter provided; and to determine all rights to
12credit memoranda arising on account of the erroneous payment of
13tax or penalty hereunder.
14    For purposes of this Act, "airport-related purposes" has
15the meaning ascribed in Section 6z-20.2 of the State Finance
16Act. This exclusion for aviation fuel only applies for so long
17as the revenue use requirements of 49 U.S.C. 47107(b) and 49
18U.S.C. 47133 are binding on the District.
19    In the administration of and compliance with this
20subsection, the Department and persons who are subject to this
21subsection (i) have the same rights, remedies, privileges,
22immunities, powers, and duties, (ii) are subject to the same
23conditions, restrictions, limitations, penalties, and
24definitions of terms, and (iii) shall employ the same modes of
25procedure as are set forth in Sections 1 through 1o, 2 through
262-70 (in respect to all provisions contained in those Sections

 

 

10100SB1814ham001- 738 -LRB101 09785 JWD 61498 a

1other than the State rate of tax), 2a through 2h, 3 (except as
2to the disposition of taxes and penalties collected, and except
3that the retailer's discount is not allowed for taxes paid on
4aviation fuel that are deposited into the Local Government
5Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
65l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
7Retailers' Occupation Tax Act and all provisions of the Uniform
8Penalty and Interest Act as if those provisions were set forth
9in this subsection.
10    Persons subject to any tax imposed under this Section may
11reimburse themselves for their seller's tax liability
12hereunder by separately stating the tax as an additional
13charge, which charge may be stated in combination in a single
14amount with State taxes that sellers are required to collect
15under the Use Tax Act, under any bracket schedules the
16Department may prescribe.
17    If a tax is imposed under this subsection (a), a tax shall
18also be imposed under subsection (b) of this Section.
19    (b) If a tax has been imposed under subsection (a), a flood
20prevention service occupation tax shall also be imposed upon
21all persons engaged within the territory of the district in the
22business of making sales of service, who, as an incident to
23making the sales of service, transfer tangible personal
24property, either in the form of tangible personal property or
25in the form of real estate as an incident to a sale of service
26to provide revenue to pay the costs of providing emergency

 

 

10100SB1814ham001- 739 -LRB101 09785 JWD 61498 a

1levee repair and flood prevention and to secure the payment of
2bonds, notes, and other evidences of indebtedness issued under
3this Act for a period not to exceed 25 years or as required to
4repay the bonds, notes, and other evidences of indebtedness.
5The tax rate shall be 0.25% of the selling price of all
6tangible personal property transferred. Beginning December 1,
72019, this tax is not imposed on sales of aviation fuel unless
8the tax revenue is expended for airport-related purposes. If
9the District does not have an airport-related purpose to which
10it dedicates aviation fuel tax revenue, then aviation fuel is
11excluded from the tax. The County must comply with the
12certification requirements for airport-related purposes under
13Section 5-1184 of the Counties Code. For purposes of this Act,
14"airport-related purposes" has the meaning ascribed in Section
156z-20.2 of the State Finance Act. This exclusion for aviation
16fuel only applies for so long as the revenue use requirements
17of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
18District.
19    The tax imposed under this subsection and all civil
20penalties that may be assessed as an incident thereof shall be
21collected and enforced by the State Department of Revenue. The
22Department shall have full power to administer and enforce this
23subsection; to collect all taxes and penalties due hereunder;
24to dispose of taxes and penalties collected in the manner
25hereinafter provided; and to determine all rights to credit
26memoranda arising on account of the erroneous payment of tax or

 

 

10100SB1814ham001- 740 -LRB101 09785 JWD 61498 a

1penalty hereunder.
2    In the administration of and compliance with this
3subsection, the Department and persons who are subject to this
4subsection shall (i) have the same rights, remedies,
5privileges, immunities, powers, and duties, (ii) be subject to
6the same conditions, restrictions, limitations, penalties, and
7definitions of terms, and (iii) employ the same modes of
8procedure as are set forth in Sections 2 (except that the
9reference to State in the definition of supplier maintaining a
10place of business in this State means the district), 2a through
112d, 3 through 3-50 (in respect to all provisions contained in
12those Sections other than the State rate of tax), 4 (except
13that the reference to the State shall be to the district), 5,
147, 8 (except that the jurisdiction to which the tax is a debt
15to the extent indicated in that Section 8 is the district), 9
16(except as to the disposition of taxes and penalties collected,
17and except that the retailer's discount is not allowed for
18taxes paid on aviation fuel that are deposited into the Local
19Government Aviation Trust Fund), 10, 11, 12 (except the
20reference therein to Section 2b of the Retailers' Occupation
21Tax Act), 13 (except that any reference to the State means the
22district), Section 15, 16, 17, 18, 19, and 20 of the Service
23Occupation Tax Act and all provisions of the Uniform Penalty
24and Interest Act, as fully as if those provisions were set
25forth herein.
26    Persons subject to any tax imposed under the authority

 

 

10100SB1814ham001- 741 -LRB101 09785 JWD 61498 a

1granted in this subsection may reimburse themselves for their
2serviceman's tax liability hereunder by separately stating the
3tax as an additional charge, that charge may be stated in
4combination in a single amount with State tax that servicemen
5are authorized to collect under the Service Use Tax Act, under
6any bracket schedules the Department may prescribe.
7    (c) The taxes imposed in subsections (a) and (b) may not be
8imposed on personal property titled or registered with an
9agency of the State or on personal property taxed at the 1%
10rate under the Retailers' Occupation Tax Act and the Service
11Occupation Tax Act.
12    (d) Nothing in this Section shall be construed to authorize
13the district to impose a tax upon the privilege of engaging in
14any business that under the Constitution of the United States
15may not be made the subject of taxation by the State.
16    (e) The certificate of registration that is issued by the
17Department to a retailer under the Retailers' Occupation Tax
18Act or a serviceman under the Service Occupation Tax Act
19permits the retailer or serviceman to engage in a business that
20is taxable without registering separately with the Department
21under an ordinance or resolution under this Section.
22    (f) Except as otherwise provided, the The Department shall
23immediately pay over to the State Treasurer, ex officio, as
24trustee, all taxes and penalties collected under this Section
25to be deposited into the Flood Prevention Occupation Tax Fund,
26which shall be an unappropriated trust fund held outside the

 

 

10100SB1814ham001- 742 -LRB101 09785 JWD 61498 a

1State treasury. Taxes and penalties collected on aviation fuel
2sold on or after December 1, 2019, shall be immediately paid
3over by the Department to the State Treasurer, ex officio, as
4trustee, for deposit into the Local Government Aviation Trust
5Fund. The Department shall only pay moneys into the State
6Aviation Program Fund under this Act for so long as the revenue
7use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8binding on the District.
9    On or before the 25th day of each calendar month, the
10Department shall prepare and certify to the Comptroller the
11disbursement of stated sums of money to the counties from which
12retailers or servicemen have paid taxes or penalties to the
13Department during the second preceding calendar month. The
14amount to be paid to each county is equal to the amount (not
15including credit memoranda and not including taxes and
16penalties collected on aviation fuel sold on or after December
171, 2019) collected from the county under this Section during
18the second preceding calendar month by the Department, (i) less
192% of that amount (except the amount collected on aviation fuel
20sold on or after December 1, 2019), which shall be deposited
21into the Tax Compliance and Administration Fund and shall be
22used by the Department in administering and enforcing the
23provisions of this Section on behalf of the county, (ii) plus
24an amount that the Department determines is necessary to offset
25any amounts that were erroneously paid to a different taxing
26body; (iii) less an amount equal to the amount of refunds made

 

 

10100SB1814ham001- 743 -LRB101 09785 JWD 61498 a

1during the second preceding calendar month by the Department on
2behalf of the county; and (iv) less any amount that the
3Department determines is necessary to offset any amounts that
4were payable to a different taxing body but were erroneously
5paid to the county. When certifying the amount of a monthly
6disbursement to a county under this Section, the Department
7shall increase or decrease the amounts by an amount necessary
8to offset any miscalculation of previous disbursements within
9the previous 6 months from the time a miscalculation is
10discovered.
11    Within 10 days after receipt by the Comptroller from the
12Department of the disbursement certification to the counties
13provided for in this Section, the Comptroller shall cause the
14orders to be drawn for the respective amounts in accordance
15with directions contained in the certification.
16    If the Department determines that a refund should be made
17under this Section to a claimant instead of issuing a credit
18memorandum, then the Department shall notify the Comptroller,
19who shall cause the order to be drawn for the amount specified
20and to the person named in the notification from the
21Department. The refund shall be paid by the Treasurer out of
22the Flood Prevention Occupation Tax Fund.
23    (g) If a county imposes a tax under this Section, then the
24county board shall, by ordinance, discontinue the tax upon the
25payment of all indebtedness of the flood prevention district.
26The tax shall not be discontinued until all indebtedness of the

 

 

10100SB1814ham001- 744 -LRB101 09785 JWD 61498 a

1District has been paid.
2    (h) Any ordinance imposing the tax under this Section, or
3any ordinance that discontinues the tax, must be certified by
4the county clerk and filed with the Illinois Department of
5Revenue either (i) on or before the first day of April,
6whereupon the Department shall proceed to administer and
7enforce the tax or change in the rate as of the first day of
8July next following the filing; or (ii) on or before the first
9day of October, whereupon the Department shall proceed to
10administer and enforce the tax or change in the rate as of the
11first day of January next following the filing.
12    (j) County Flood Prevention Occupation Tax Fund. All
13proceeds received by a county from a tax distribution under
14this Section must be maintained in a special fund known as the
15[name of county] flood prevention occupation tax fund. The
16county shall, at the direction of the flood prevention
17district, use moneys in the fund to pay the costs of providing
18emergency levee repair and flood prevention and to pay bonds,
19notes, and other evidences of indebtedness issued under this
20Act.
21    (k) This Section may be cited as the Flood Prevention
22Occupation Tax Law.
23(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15;
2499-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
 
25    Section 15-60. The Metro-East Park and Recreation District

 

 

10100SB1814ham001- 745 -LRB101 09785 JWD 61498 a

1Act is amended by changing Section 30 as follows:
 
2    (70 ILCS 1605/30)
3    Sec. 30. Taxes.
4    (a) The board shall impose a tax upon all persons engaged
5in the business of selling tangible personal property, other
6than personal property titled or registered with an agency of
7this State's government, at retail in the District on the gross
8receipts from the sales made in the course of business. This
9tax shall be imposed only at the rate of one-tenth of one per
10cent.
11    This additional tax may not be imposed on tangible personal
12property taxed at the 1% rate under the Retailers' Occupation
13Tax Act. Beginning December 1, 2019, this tax is not imposed on
14sales of aviation fuel unless the tax revenue is expended for
15airport-related purposes. If the District does not have an
16airport-related purpose to which it dedicates aviation fuel tax
17revenue, then aviation fuel shall be excluded from tax. For
18purposes of this Act, "airport-related purposes" has the
19meaning ascribed in Section 6z-20.2 of the State Finance Act.
20This exception for aviation fuel only applies for so long as
21the revenue use requirements of 49 U.S.C. 47107(b) and 49
22U.S.C. 47133 are binding on the District. The tax imposed by
23the Board under this Section and all civil penalties that may
24be assessed as an incident of the tax shall be collected and
25enforced by the Department of Revenue. The certificate of

 

 

10100SB1814ham001- 746 -LRB101 09785 JWD 61498 a

1registration that is issued by the Department to a retailer
2under the Retailers' Occupation Tax Act shall permit the
3retailer to engage in a business that is taxable without
4registering separately with the Department under an ordinance
5or resolution under this Section. The Department has full power
6to administer and enforce this Section, to collect all taxes
7and penalties due under this Section, to dispose of taxes and
8penalties so collected in the manner provided in this Section,
9and to determine all rights to credit memoranda arising on
10account of the erroneous payment of a tax or penalty under this
11Section. In the administration of and compliance with this
12Section, the Department and persons who are subject to this
13Section shall (i) have the same rights, remedies, privileges,
14immunities, powers, and duties, (ii) be subject to the same
15conditions, restrictions, limitations, penalties, and
16definitions of terms, and (iii) employ the same modes of
17procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
181f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to all
19provisions contained in those Sections other than the State
20rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except
21provisions relating to transaction returns and quarter monthly
22payments, and except that the retailer's discount is not
23allowed for taxes paid on aviation fuel that are deposited into
24the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c,
255d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
2610, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act

 

 

10100SB1814ham001- 747 -LRB101 09785 JWD 61498 a

1and the Uniform Penalty and Interest Act as if those provisions
2were set forth in this Section.
3    On or before September 1, 2019, and on or before each April
41 and October 1 thereafter, the Board must certify to the
5Department of Transportation, in the form and manner required
6by the Department, whether the District has an airport-related
7purpose, which would allow any Retailers' Occupation Tax and
8Service Occupation Tax imposed by the District to include tax
9on aviation fuel. On or before October 1, 2019, and on or
10before each May 1 and November 1 thereafter, the Department of
11Transportation shall provide to the Department of Revenue, a
12list of units of local government which have certified to the
13Department of Transportation that they have airport-related
14purposes, which would allow any Retailers' Occupation Tax and
15Service Occupation Tax imposed by the unit of local government
16to include tax on aviation fuel. All disputes regarding whether
17or not a unit of local government has an airport-related
18purpose shall be resolved by the Department of Transportation.
19    Persons subject to any tax imposed under the authority
20granted in this Section may reimburse themselves for their
21sellers' tax liability by separately stating the tax as an
22additional charge, which charge may be stated in combination,
23in a single amount, with State tax which sellers are required
24to collect under the Use Tax Act, pursuant to such bracketed
25schedules as the Department may prescribe.
26    Whenever the Department determines that a refund should be

 

 

10100SB1814ham001- 748 -LRB101 09785 JWD 61498 a

1made under this Section to a claimant instead of issuing a
2credit memorandum, the Department shall notify the State
3Comptroller, who shall cause the order to be drawn for the
4amount specified and to the person named in the notification
5from the Department. The refund shall be paid by the State
6Treasurer out of the State Metro-East Park and Recreation
7District Fund.
8    (b) If a tax has been imposed under subsection (a), a
9service occupation tax shall also be imposed at the same rate
10upon all persons engaged, in the District, in the business of
11making sales of service, who, as an incident to making those
12sales of service, transfer tangible personal property within
13the District as an incident to a sale of service. This tax may
14not be imposed on tangible personal property taxed at the 1%
15rate under the Service Occupation Tax Act. Beginning December
161, 2019, this tax may not be imposed on sales of aviation fuel
17unless the tax revenue is expended for airport-related
18purposes. If the District does not have an airport-related
19purpose to which it dedicates aviation fuel tax revenue, then
20aviation fuel shall be excluded from tax. For purposes of this
21Act, "airport-related purposes" has the meaning ascribed in
22Section 6z-20.2 of the State Finance Act. This exception for
23aviation fuel only applies for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the District. The tax imposed under this subsection
26and all civil penalties that may be assessed as an incident

 

 

10100SB1814ham001- 749 -LRB101 09785 JWD 61498 a

1thereof shall be collected and enforced by the Department of
2Revenue. The Department has full power to administer and
3enforce this subsection; to collect all taxes and penalties due
4hereunder; to dispose of taxes and penalties so collected in
5the manner hereinafter provided; and to determine all rights to
6credit memoranda arising on account of the erroneous payment of
7tax or penalty hereunder. In the administration of, and
8compliance with this subsection, the Department and persons who
9are subject to this paragraph shall (i) have the same rights,
10remedies, privileges, immunities, powers, and duties, (ii) be
11subject to the same conditions, restrictions, limitations,
12penalties, exclusions, exemptions, and definitions of terms,
13and (iii) employ the same modes of procedure as are prescribed
14in Sections 2 (except that the reference to State in the
15definition of supplier maintaining a place of business in this
16State shall mean the District), 2a, 2b, 2c, 3 through 3-50 (in
17respect to all provisions therein other than the State rate of
18tax), 4 (except that the reference to the State shall be to the
19District), 5, 7, 8 (except that the jurisdiction to which the
20tax shall be a debt to the extent indicated in that Section 8
21shall be the District), 9 (except as to the disposition of
22taxes and penalties collected, and except that the retailer's
23discount is not allowed for taxes paid on aviation fuel that
24are deposited into the Local Government Aviation Trust Fund),
2510, 11, 12 (except the reference therein to Section 2b of the
26Retailers' Occupation Tax Act), 13 (except that any reference

 

 

10100SB1814ham001- 750 -LRB101 09785 JWD 61498 a

1to the State shall mean the District), Sections 15, 16, 17, 18,
219 and 20 of the Service Occupation Tax Act and the Uniform
3Penalty and Interest Act, as fully as if those provisions were
4set forth herein.
5    On or before September 1, 2019, and on or before each April
61 and October 1 thereafter, the Board must certify to the
7Department of Transportation, in the form and manner required
8by the Department, whether the District has an airport-related
9purpose, which would allow any Retailers' Occupation Tax and
10Service Occupation Tax imposed by the District to include tax
11on aviation fuel. On or before October 1, 2019, and on or
12before each May 1 and November 1 thereafter, the Department of
13Transportation shall provide to the Department of Revenue, a
14list of units of local government which have certified to the
15Department of Transportation that they have airport-related
16purposes, which would allow any Retailers' Occupation Tax and
17Service Occupation Tax imposed by the unit of local government
18to include tax on aviation fuel. All disputes regarding whether
19or not a unit of local government has an airport-related
20purpose shall be resolved by the Department of Transportation.
21    Persons subject to any tax imposed under the authority
22granted in this subsection may reimburse themselves for their
23serviceman's tax liability by separately stating the tax as an
24additional charge, which charge may be stated in combination,
25in a single amount, with State tax that servicemen are
26authorized to collect under the Service Use Tax Act, in

 

 

10100SB1814ham001- 751 -LRB101 09785 JWD 61498 a

1accordance with such bracket schedules as the Department may
2prescribe.
3    Whenever the Department determines that a refund should be
4made under this subsection to a claimant instead of issuing a
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause the warrant to be drawn for the
7amount specified, and to the person named, in the notification
8from the Department. The refund shall be paid by the State
9Treasurer out of the State Metro-East Park and Recreation
10District Fund.
11    Nothing in this subsection shall be construed to authorize
12the board to impose a tax upon the privilege of engaging in any
13business which under the Constitution of the United States may
14not be made the subject of taxation by the State.
15    (c) Except as otherwise provided in this paragraph, the The
16Department shall immediately pay over to the State Treasurer,
17ex officio, as trustee, all taxes and penalties collected under
18this Section to be deposited into the State Metro-East Park and
19Recreation District Fund, which shall be an unappropriated
20trust fund held outside of the State treasury. Taxes and
21penalties collected on aviation fuel sold on or after December
221, 2019, shall be immediately paid over by the Department to
23the State Treasurer, ex officio, as trustee, for deposit into
24the Local Government Aviation Trust Fund. The Department shall
25only pay moneys into the State Aviation Program Fund under this
26Act for so long as the revenue use requirements of 49 U.S.C.

 

 

10100SB1814ham001- 752 -LRB101 09785 JWD 61498 a

147107(b) and 49 U.S.C. 47133 are binding on the District.
2    As soon as possible after the first day of each month,
3beginning January 1, 2011, upon certification of the Department
4of Revenue, the Comptroller shall order transferred, and the
5Treasurer shall transfer, to the STAR Bonds Revenue Fund the
6local sales tax increment, as defined in the Innovation
7Development and Economy Act, collected under this Section
8during the second preceding calendar month for sales within a
9STAR bond district. The Department shall make this
10certification only if the Metro East Park and Recreation
11District imposes a tax on real property as provided in the
12definition of "local sales taxes" under the Innovation
13Development and Economy Act.
14    After the monthly transfer to the STAR Bonds Revenue Fund,
15on or before the 25th day of each calendar month, the
16Department shall prepare and certify to the Comptroller the
17disbursement of stated sums of money pursuant to Section 35 of
18this Act to the District from which retailers have paid taxes
19or penalties to the Department during the second preceding
20calendar month. The amount to be paid to the District shall be
21the amount (not including credit memoranda and not including
22taxes and penalties collected on aviation fuel sold on or after
23December 1, 2019) collected under this Section during the
24second preceding calendar month by the Department plus an
25amount the Department determines is necessary to offset any
26amounts that were erroneously paid to a different taxing body,

 

 

10100SB1814ham001- 753 -LRB101 09785 JWD 61498 a

1and not including (i) an amount equal to the amount of refunds
2made during the second preceding calendar month by the
3Department on behalf of the District, (ii) any amount that the
4Department determines is necessary to offset any amounts that
5were payable to a different taxing body but were erroneously
6paid to the District, (iii) any amounts that are transferred to
7the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder,
8which the Department shall transfer into the Tax Compliance and
9Administration Fund. The Department, at the time of each
10monthly disbursement to the District, shall prepare and certify
11to the State Comptroller the amount to be transferred into the
12Tax Compliance and Administration Fund under this subsection.
13Within 10 days after receipt by the Comptroller of the
14disbursement certification to the District and the Tax
15Compliance and Administration Fund provided for in this Section
16to be given to the Comptroller by the Department, the
17Comptroller shall cause the orders to be drawn for the
18respective amounts in accordance with directions contained in
19the certification.
20    (d) For the purpose of determining whether a tax authorized
21under this Section is applicable, a retail sale by a producer
22of coal or another mineral mined in Illinois is a sale at
23retail at the place where the coal or other mineral mined in
24Illinois is extracted from the earth. This paragraph does not
25apply to coal or another mineral when it is delivered or
26shipped by the seller to the purchaser at a point outside

 

 

10100SB1814ham001- 754 -LRB101 09785 JWD 61498 a

1Illinois so that the sale is exempt under the United States
2Constitution as a sale in interstate or foreign commerce.
3    (e) Nothing in this Section shall be construed to authorize
4the board to impose a tax upon the privilege of engaging in any
5business that under the Constitution of the United States may
6not be made the subject of taxation by this State.
7    (f) An ordinance imposing a tax under this Section or an
8ordinance extending the imposition of a tax to an additional
9county or counties shall be certified by the board and filed
10with the Department of Revenue either (i) on or before the
11first day of April, whereupon the Department shall proceed to
12administer and enforce the tax as of the first day of July next
13following the filing; or (ii) on or before the first day of
14October, whereupon the Department shall proceed to administer
15and enforce the tax as of the first day of January next
16following the filing.
17    (g) When certifying the amount of a monthly disbursement to
18the District under this Section, the Department shall increase
19or decrease the amounts by an amount necessary to offset any
20misallocation of previous disbursements. The offset amount
21shall be the amount erroneously disbursed within the previous 6
22months from the time a misallocation is discovered.
23(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
24100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
 
25    Section 15-65. The Local Mass Transit District Act is

 

 

10100SB1814ham001- 755 -LRB101 09785 JWD 61498 a

1amended by changing Section 5.01 as follows:
 
2    (70 ILCS 3610/5.01)   (from Ch. 111 2/3, par. 355.01)
3    Sec. 5.01. Metro East Mass Transit District; use and
4occupation taxes.
5    (a) The Board of Trustees of any Metro East Mass Transit
6District may, by ordinance adopted with the concurrence of
7two-thirds of the then trustees, impose throughout the District
8any or all of the taxes and fees provided in this Section.
9Except as otherwise provided, all All taxes and fees imposed
10under this Section shall be used only for public mass
11transportation systems, and the amount used to provide mass
12transit service to unserved areas of the District shall be in
13the same proportion to the total proceeds as the number of
14persons residing in the unserved areas is to the total
15population of the District. Except as otherwise provided in
16this Act, taxes imposed under this Section and civil penalties
17imposed incident thereto shall be collected and enforced by the
18State Department of Revenue. The Department shall have the
19power to administer and enforce the taxes and to determine all
20rights for refunds for erroneous payments of the taxes.
21    (b) The Board may impose a Metro East Mass Transit District
22Retailers' Occupation Tax upon all persons engaged in the
23business of selling tangible personal property at retail in the
24district at a rate of 1/4 of 1%, or as authorized under
25subsection (d-5) of this Section, of the gross receipts from

 

 

10100SB1814ham001- 756 -LRB101 09785 JWD 61498 a

1the sales made in the course of such business within the
2district, except that the rate of tax imposed under this
3Section on sales of aviation fuel on or after December 1, 2019
4shall be 0.25% in Madison County unless the Metro-East Mass
5Transit District in Madison County has an "airport-related
6purpose" and any additional amount authorized under subsection
7(d-5) is expended for airport-related purposes. If there is no
8airport-related purpose to which aviation fuel tax revenue is
9dedicated, then aviation fuel is excluded from any future
10increase in the tax. The rate in St. Clair County shall be
110.25% unless the Metro-East Mass Transit District in St. Clair
12County has an "airport-related purpose" and the additional
130.50% of the 0.75% tax on aviation fuel imposed in that County
14is expended for airport-related purposes. If there is no
15airport-related purpose to which aviation fuel tax revenue is
16dedicated, then aviation fuel is excluded from the tax.
17    On or before September 1, 2019, and on or before each April
181 and October 1 thereafter, each Metro-East Mass Transit
19District and Madison and St. Clair Counties must certify to the
20Department of Transportation, in the form and manner required
21by the Department, whether they have an airport-related
22purpose, which would allow any Retailers' Occupation Tax and
23Service Occupation Tax imposed under this Act to include tax on
24aviation fuel. On or before October 1, 2019, and on or before
25each May 1 and November 1 thereafter, the Department of
26Transportation shall provide to the Department of Revenue, a

 

 

10100SB1814ham001- 757 -LRB101 09785 JWD 61498 a

1list of units of local government which have certified to the
2Department of Transportation that they have airport-related
3purposes, which would allow any Retailers' Occupation Tax and
4Service Occupation Tax imposed by the unit of local government
5to include tax on aviation fuel. All disputes regarding whether
6or not a unit of local government has an airport-related
7purpose shall be resolved by the Department of Transportation.
8    For purposes of this Act, "airport-related purposes" has
9the meaning ascribed in Section 6z-20.2 of the State Finance
10Act. This exclusion for aviation fuel only applies for so long
11as the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the District.
13    The tax imposed under this Section and all civil penalties
14that may be assessed as an incident thereof shall be collected
15and enforced by the State Department of Revenue. The Department
16shall have full power to administer and enforce this Section;
17to collect all taxes and penalties so collected in the manner
18hereinafter provided; and to determine all rights to credit
19memoranda arising on account of the erroneous payment of tax or
20penalty hereunder. In the administration of, and compliance
21with, this Section, the Department and persons who are subject
22to this Section shall have the same rights, remedies,
23privileges, immunities, powers and duties, and be subject to
24the same conditions, restrictions, limitations, penalties,
25exclusions, exemptions and definitions of terms and employ the
26same modes of procedure, as are prescribed in Sections 1, 1a,

 

 

10100SB1814ham001- 758 -LRB101 09785 JWD 61498 a

11a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
2provisions therein other than the State rate of tax), 2c, 3
3(except as to the disposition of taxes and penalties collected,
4and except that the retailer's discount is not allowed for
5taxes paid on aviation fuel that are deposited into the Local
6Government Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g,
75h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13,
8and 14 of the Retailers' Occupation Tax Act and Section 3-7 of
9the Uniform Penalty and Interest Act, as fully as if those
10provisions were set forth herein.
11    Persons subject to any tax imposed under the Section may
12reimburse themselves for their seller's tax liability
13hereunder by separately stating the tax as an additional
14charge, which charge may be stated in combination, in a single
15amount, with State taxes that sellers are required to collect
16under the Use Tax Act, in accordance with such bracket
17schedules as the Department may prescribe.
18    Whenever the Department determines that a refund should be
19made under this Section to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause the warrant to be drawn for the
22amount specified, and to the person named, in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the Metro East Mass Transit District tax fund
25established under paragraph (h) of this Section.
26    If a tax is imposed under this subsection (b), a tax shall

 

 

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1also be imposed under subsections (c) and (d) of this Section.
2    For the purpose of determining whether a tax authorized
3under this Section is applicable, a retail sale, by a producer
4of coal or other mineral mined in Illinois, is a sale at retail
5at the place where the coal or other mineral mined in Illinois
6is extracted from the earth. This paragraph does not apply to
7coal or other mineral when it is delivered or shipped by the
8seller to the purchaser at a point outside Illinois so that the
9sale is exempt under the Federal Constitution as a sale in
10interstate or foreign commerce.
11    No tax shall be imposed or collected under this subsection
12on the sale of a motor vehicle in this State to a resident of
13another state if that motor vehicle will not be titled in this
14State.
15    Nothing in this Section shall be construed to authorize the
16Metro East Mass Transit District to impose a tax upon the
17privilege of engaging in any business which under the
18Constitution of the United States may not be made the subject
19of taxation by this State.
20    (c) If a tax has been imposed under subsection (b), a Metro
21East Mass Transit District Service Occupation Tax shall also be
22imposed upon all persons engaged, in the district, in the
23business of making sales of service, who, as an incident to
24making those sales of service, transfer tangible personal
25property within the District, either in the form of tangible
26personal property or in the form of real estate as an incident

 

 

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1to a sale of service. The tax rate shall be 1/4%, or as
2authorized under subsection (d-5) of this Section, of the
3selling price of tangible personal property so transferred
4within the district, except that the rate of tax imposed in
5these Counties under this Section on sales of aviation fuel on
6or after December 1, 2019 shall be 0.25% in Madison County
7unless the Metro-East Mass Transit District in Madison County
8has an "airport-related purpose" and any additional amount
9authorized under subsection (d-5) is expended for
10airport-related purposes. If there is no airport-related
11purpose to which aviation fuel tax revenue is dedicated, then
12aviation fuel is excluded from any future increase in the tax.
13The rate in St. Clair County shall be 0.25% unless the
14Metro-East Mass Transit District in St. Clair County has an
15"airport-related purpose" and the additional 0.50% of the 0.75%
16tax on aviation fuel is expended for airport-related purposes.
17If there is no airport-related purpose to which aviation fuel
18tax revenue is dedicated, then aviation fuel is excluded from
19the tax.
20    On or before December 1, 2019, and on or before each May 1
21and November 1 thereafter, each Metro-East Mass Transit
22District and Madison and St. Clair Counties must certify to the
23Department of Transportation, in the form and manner required
24by the Department, whether they have an airport-related
25purpose, which would allow any Retailers' Occupation Tax and
26Service Occupation Tax imposed under this Act to include tax on

 

 

10100SB1814ham001- 761 -LRB101 09785 JWD 61498 a

1aviation fuel. On or before October 1, 2019, and on or before
2each May 1 and November 1 thereafter, the Department of
3Transportation shall provide to the Department of Revenue, a
4list of units of local government which have certified to the
5Department of Transportation that they have airport-related
6purposes, which would allow any Retailers' Occupation Tax and
7Service Occupation Tax imposed by the unit of local government
8to include tax on aviation fuel. All disputes regarding whether
9or not a unit of local government has an airport-related
10purpose shall be resolved by the Department of Transportation.
11    For purposes of this Act, "airport-related purposes" has
12the meaning ascribed in Section 6z-20.2 of the State Finance
13Act. This exclusion for aviation fuel only applies for so long
14as the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the District.
16    The tax imposed under this paragraph and all civil
17penalties that may be assessed as an incident thereof shall be
18collected and enforced by the State Department of Revenue. The
19Department shall have full power to administer and enforce this
20paragraph; to collect all taxes and penalties due hereunder; to
21dispose of taxes and penalties so collected in the manner
22hereinafter provided; and to determine all rights to credit
23memoranda arising on account of the erroneous payment of tax or
24penalty hereunder. In the administration of, and compliance
25with this paragraph, the Department and persons who are subject
26to this paragraph shall have the same rights, remedies,

 

 

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1privileges, immunities, powers and duties, and be subject to
2the same conditions, restrictions, limitations, penalties,
3exclusions, exemptions and definitions of terms and employ the
4same modes of procedure as are prescribed in Sections 1a-1, 2
5(except that the reference to State in the definition of
6supplier maintaining a place of business in this State shall
7mean the Authority), 2a, 3 through 3-50 (in respect to all
8provisions therein other than the State rate of tax), 4 (except
9that the reference to the State shall be to the Authority), 5,
107, 8 (except that the jurisdiction to which the tax shall be a
11debt to the extent indicated in that Section 8 shall be the
12District), 9 (except as to the disposition of taxes and
13penalties collected, and except that the returned merchandise
14credit for this tax may not be taken against any State tax, and
15except that the retailer's discount is not allowed for taxes
16paid on aviation fuel that are deposited into the Local
17Government Aviation Trust Fund), 10, 11, 12 (except the
18reference therein to Section 2b of the Retailers' Occupation
19Tax Act), 13 (except that any reference to the State shall mean
20the District), the first paragraph of Section 15, 16, 17, 18,
2119 and 20 of the Service Occupation Tax Act and Section 3-7 of
22the Uniform Penalty and Interest Act, as fully as if those
23provisions were set forth herein.
24    Persons subject to any tax imposed under the authority
25granted in this paragraph may reimburse themselves for their
26serviceman's tax liability hereunder by separately stating the

 

 

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1tax as an additional charge, which charge may be stated in
2combination, in a single amount, with State tax that servicemen
3are authorized to collect under the Service Use Tax Act, in
4accordance with such bracket schedules as the Department may
5prescribe.
6    Whenever the Department determines that a refund should be
7made under this paragraph to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the warrant to be drawn for the
10amount specified, and to the person named, in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the Metro East Mass Transit District tax fund
13established under paragraph (h) of this Section.
14    Nothing in this paragraph shall be construed to authorize
15the District to impose a tax upon the privilege of engaging in
16any business which under the Constitution of the United States
17may not be made the subject of taxation by the State.
18    (d) If a tax has been imposed under subsection (b), a Metro
19East Mass Transit District Use Tax shall also be imposed upon
20the privilege of using, in the district, any item of tangible
21personal property that is purchased outside the district at
22retail from a retailer, and that is titled or registered with
23an agency of this State's government, at a rate of 1/4%, or as
24authorized under subsection (d-5) of this Section, of the
25selling price of the tangible personal property within the
26District, as "selling price" is defined in the Use Tax Act. The

 

 

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1tax shall be collected from persons whose Illinois address for
2titling or registration purposes is given as being in the
3District. The tax shall be collected by the Department of
4Revenue for the Metro East Mass Transit District. The tax must
5be paid to the State, or an exemption determination must be
6obtained from the Department of Revenue, before the title or
7certificate of registration for the property may be issued. The
8tax or proof of exemption may be transmitted to the Department
9by way of the State agency with which, or the State officer
10with whom, the tangible personal property must be titled or
11registered if the Department and the State agency or State
12officer determine that this procedure will expedite the
13processing of applications for title or registration.
14    The Department shall have full power to administer and
15enforce this paragraph; to collect all taxes, penalties and
16interest due hereunder; to dispose of taxes, penalties and
17interest so collected in the manner hereinafter provided; and
18to determine all rights to credit memoranda or refunds arising
19on account of the erroneous payment of tax, penalty or interest
20hereunder. In the administration of, and compliance with, this
21paragraph, the Department and persons who are subject to this
22paragraph shall have the same rights, remedies, privileges,
23immunities, powers and duties, and be subject to the same
24conditions, restrictions, limitations, penalties, exclusions,
25exemptions and definitions of terms and employ the same modes
26of procedure, as are prescribed in Sections 2 (except the

 

 

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1definition of "retailer maintaining a place of business in this
2State"), 3 through 3-80 (except provisions pertaining to the
3State rate of tax, and except provisions concerning collection
4or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
519 (except the portions pertaining to claims by retailers and
6except the last paragraph concerning refunds), 20, 21 and 22 of
7the Use Tax Act and Section 3-7 of the Uniform Penalty and
8Interest Act, that are not inconsistent with this paragraph, as
9fully as if those provisions were set forth herein.
10    Whenever the Department determines that a refund should be
11made under this paragraph to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause the order to be drawn for the
14amount specified, and to the person named, in the notification
15from the Department. The refund shall be paid by the State
16Treasurer out of the Metro East Mass Transit District tax fund
17established under paragraph (h) of this Section.
18    (d-5) (A) The county board of any county participating in
19the Metro East Mass Transit District may authorize, by
20ordinance, a referendum on the question of whether the tax
21rates for the Metro East Mass Transit District Retailers'
22Occupation Tax, the Metro East Mass Transit District Service
23Occupation Tax, and the Metro East Mass Transit District Use
24Tax for the District should be increased from 0.25% to 0.75%.
25Upon adopting the ordinance, the county board shall certify the
26proposition to the proper election officials who shall submit

 

 

10100SB1814ham001- 766 -LRB101 09785 JWD 61498 a

1the proposition to the voters of the District at the next
2election, in accordance with the general election law.
3    The proposition shall be in substantially the following
4form:
5        Shall the tax rates for the Metro East Mass Transit
6    District Retailers' Occupation Tax, the Metro East Mass
7    Transit District Service Occupation Tax, and the Metro East
8    Mass Transit District Use Tax be increased from 0.25% to
9    0.75%?
10    (B) Two thousand five hundred electors of any Metro East
11Mass Transit District may petition the Chief Judge of the
12Circuit Court, or any judge of that Circuit designated by the
13Chief Judge, in which that District is located to cause to be
14submitted to a vote of the electors the question whether the
15tax rates for the Metro East Mass Transit District Retailers'
16Occupation Tax, the Metro East Mass Transit District Service
17Occupation Tax, and the Metro East Mass Transit District Use
18Tax for the District should be increased from 0.25% to 0.75%.
19    Upon submission of such petition the court shall set a date
20not less than 10 nor more than 30 days thereafter for a hearing
21on the sufficiency thereof. Notice of the filing of such
22petition and of such date shall be given in writing to the
23District and the County Clerk at least 7 days before the date
24of such hearing.
25    If such petition is found sufficient, the court shall enter
26an order to submit that proposition at the next election, in

 

 

10100SB1814ham001- 767 -LRB101 09785 JWD 61498 a

1accordance with general election law.
2    The form of the petition shall be in substantially the
3following form: To the Circuit Court of the County of (name of
4county):
5        We, the undersigned electors of the (name of transit
6    district), respectfully petition your honor to submit to a
7    vote of the electors of (name of transit district) the
8    following proposition:
9        Shall the tax rates for the Metro East Mass Transit
10    District Retailers' Occupation Tax, the Metro East Mass
11    Transit District Service Occupation Tax, and the Metro East
12    Mass Transit District Use Tax be increased from 0.25% to
13    0.75%?
14        Name                Address, with Street and Number.
15..............................................................
16..............................................................
17    (C) The votes shall be recorded as "YES" or "NO". If a
18majority of all votes cast on the proposition are for the
19increase in the tax rates, the Metro East Mass Transit District
20shall begin imposing the increased rates in the District, and
21the Department of Revenue shall begin collecting the increased
22amounts, as provided under this Section. An ordinance imposing
23or discontinuing a tax hereunder or effecting a change in the
24rate thereof shall be adopted and a certified copy thereof
25filed with the Department on or before the first day of
26October, whereupon the Department shall proceed to administer

 

 

10100SB1814ham001- 768 -LRB101 09785 JWD 61498 a

1and enforce this Section as of the first day of January next
2following the adoption and filing, or on or before the first
3day of April, whereupon the Department shall proceed to
4administer and enforce this Section as of the first day of July
5next following the adoption and filing.
6    (D) If the voters have approved a referendum under this
7subsection, before November 1, 1994, to increase the tax rate
8under this subsection, the Metro East Mass Transit District
9Board of Trustees may adopt by a majority vote an ordinance at
10any time before January 1, 1995 that excludes from the rate
11increase tangible personal property that is titled or
12registered with an agency of this State's government. The
13ordinance excluding titled or registered tangible personal
14property from the rate increase must be filed with the
15Department at least 15 days before its effective date. At any
16time after adopting an ordinance excluding from the rate
17increase tangible personal property that is titled or
18registered with an agency of this State's government, the Metro
19East Mass Transit District Board of Trustees may adopt an
20ordinance applying the rate increase to that tangible personal
21property. The ordinance shall be adopted, and a certified copy
22of that ordinance shall be filed with the Department, on or
23before October 1, whereupon the Department shall proceed to
24administer and enforce the rate increase against tangible
25personal property titled or registered with an agency of this
26State's government as of the following January 1. After

 

 

10100SB1814ham001- 769 -LRB101 09785 JWD 61498 a

1December 31, 1995, any reimposed rate increase in effect under
2this subsection shall no longer apply to tangible personal
3property titled or registered with an agency of this State's
4government. Beginning January 1, 1996, the Board of Trustees of
5any Metro East Mass Transit District may never reimpose a
6previously excluded tax rate increase on tangible personal
7property titled or registered with an agency of this State's
8government. After July 1, 2004, if the voters have approved a
9referendum under this subsection to increase the tax rate under
10this subsection, the Metro East Mass Transit District Board of
11Trustees may adopt by a majority vote an ordinance that
12excludes from the rate increase tangible personal property that
13is titled or registered with an agency of this State's
14government. The ordinance excluding titled or registered
15tangible personal property from the rate increase shall be
16adopted, and a certified copy of that ordinance shall be filed
17with the Department on or before October 1, whereupon the
18Department shall administer and enforce this exclusion from the
19rate increase as of the following January 1, or on or before
20April 1, whereupon the Department shall administer and enforce
21this exclusion from the rate increase as of the following July
221. The Board of Trustees of any Metro East Mass Transit
23District may never reimpose a previously excluded tax rate
24increase on tangible personal property titled or registered
25with an agency of this State's government.
26    (d-6) If the Board of Trustees of any Metro East Mass

 

 

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1Transit District has imposed a rate increase under subsection
2(d-5) and filed an ordinance with the Department of Revenue
3excluding titled property from the higher rate, then that Board
4may, by ordinance adopted with the concurrence of two-thirds of
5the then trustees, impose throughout the District a fee. The
6fee on the excluded property shall not exceed $20 per retail
7transaction or an amount equal to the amount of tax excluded,
8whichever is less, on tangible personal property that is titled
9or registered with an agency of this State's government.
10Beginning July 1, 2004, the fee shall apply only to titled
11property that is subject to either the Metro East Mass Transit
12District Retailers' Occupation Tax or the Metro East Mass
13Transit District Service Occupation Tax. No fee shall be
14imposed or collected under this subsection on the sale of a
15motor vehicle in this State to a resident of another state if
16that motor vehicle will not be titled in this State.
17    (d-7) Until June 30, 2004, if a fee has been imposed under
18subsection (d-6), a fee shall also be imposed upon the
19privilege of using, in the district, any item of tangible
20personal property that is titled or registered with any agency
21of this State's government, in an amount equal to the amount of
22the fee imposed under subsection (d-6).
23    (d-7.1) Beginning July 1, 2004, any fee imposed by the
24Board of Trustees of any Metro East Mass Transit District under
25subsection (d-6) and all civil penalties that may be assessed
26as an incident of the fees shall be collected and enforced by

 

 

10100SB1814ham001- 771 -LRB101 09785 JWD 61498 a

1the State Department of Revenue. Reference to "taxes" in this
2Section shall be construed to apply to the administration,
3payment, and remittance of all fees under this Section. For
4purposes of any fee imposed under subsection (d-6), 4% of the
5fee, penalty, and interest received by the Department in the
6first 12 months that the fee is collected and enforced by the
7Department and 2% of the fee, penalty, and interest following
8the first 12 months (except the amount collected on aviation
9fuel sold on or after December 1, 2019) shall be deposited into
10the Tax Compliance and Administration Fund and shall be used by
11the Department, subject to appropriation, to cover the costs of
12the Department. No retailers' discount shall apply to any fee
13imposed under subsection (d-6).
14    (d-8) No item of titled property shall be subject to both
15the higher rate approved by referendum, as authorized under
16subsection (d-5), and any fee imposed under subsection (d-6) or
17(d-7).
18    (d-9) (Blank).
19    (d-10) (Blank).
20    (e) A certificate of registration issued by the State
21Department of Revenue to a retailer under the Retailers'
22Occupation Tax Act or under the Service Occupation Tax Act
23shall permit the registrant to engage in a business that is
24taxed under the tax imposed under paragraphs (b), (c) or (d) of
25this Section and no additional registration shall be required
26under the tax. A certificate issued under the Use Tax Act or

 

 

10100SB1814ham001- 772 -LRB101 09785 JWD 61498 a

1the Service Use Tax Act shall be applicable with regard to any
2tax imposed under paragraph (c) of this Section.
3    (f) (Blank).
4    (g) Any ordinance imposing or discontinuing any tax under
5this Section shall be adopted and a certified copy thereof
6filed with the Department on or before June 1, whereupon the
7Department of Revenue shall proceed to administer and enforce
8this Section on behalf of the Metro East Mass Transit District
9as of September 1 next following such adoption and filing.
10Beginning January 1, 1992, an ordinance or resolution imposing
11or discontinuing the tax hereunder shall be adopted and a
12certified copy thereof filed with the Department on or before
13the first day of July, whereupon the Department shall proceed
14to administer and enforce this Section as of the first day of
15October next following such adoption and filing. Beginning
16January 1, 1993, except as provided in subsection (d-5) of this
17Section, an ordinance or resolution imposing or discontinuing
18the tax hereunder shall be adopted and a certified copy thereof
19filed with the Department on or before the first day of
20October, whereupon the Department shall proceed to administer
21and enforce this Section as of the first day of January next
22following such adoption and filing, or, beginning January 1,
232004, on or before the first day of April, whereupon the
24Department shall proceed to administer and enforce this Section
25as of the first day of July next following the adoption and
26filing.

 

 

10100SB1814ham001- 773 -LRB101 09785 JWD 61498 a

1    (h) Except as provided in subsection (d-7.1), the State
2Department of Revenue shall, upon collecting any taxes as
3provided in this Section, pay the taxes over to the State
4Treasurer as trustee for the District. The taxes shall be held
5in a trust fund outside the State Treasury. Taxes and penalties
6collected in St. Clair Counties on aviation fuel sold on or
7after December 1, 2019 from the 0.50% of the 0.75% rate shall
8be immediately paid over by the Department to the State
9Treasurer, ex officio, as trustee, for deposit into the Local
10Government Aviation Trust Fund. The Department shall only pay
11moneys into the Local Government Aviation Trust Fund under this
12Act for so long as the revenue use requirements of 49 U.S.C.
1347107(b) and 49 U.S.C. 47133 are binding on the District.
14    As soon as possible after the first day of each month,
15beginning January 1, 2011, upon certification of the Department
16of Revenue, the Comptroller shall order transferred, and the
17Treasurer shall transfer, to the STAR Bonds Revenue Fund the
18local sales tax increment, as defined in the Innovation
19Development and Economy Act, collected under this Section
20during the second preceding calendar month for sales within a
21STAR bond district. The Department shall make this
22certification only if the local mass transit district imposes a
23tax on real property as provided in the definition of "local
24sales taxes" under the Innovation Development and Economy Act.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the State

 

 

10100SB1814ham001- 774 -LRB101 09785 JWD 61498 a

1Department of Revenue shall prepare and certify to the
2Comptroller of the State of Illinois the amount to be paid to
3the District, which shall be the amount (not including credit
4memoranda and not including taxes and penalties collected on
5aviation fuel sold on or after December 1, 2019) collected
6under this Section during the second preceding calendar month
7by the Department plus an amount the Department determines is
8necessary to offset any amounts that were erroneously paid to a
9different taxing body, and not including any amount equal to
10the amount of refunds made during the second preceding calendar
11month by the Department on behalf of the District, and not
12including any amount that the Department determines is
13necessary to offset any amounts that were payable to a
14different taxing body but were erroneously paid to the
15District, and less any amounts that are transferred to the STAR
16Bonds Revenue Fund, less 1.5% of the remainder, which the
17Department shall transfer into the Tax Compliance and
18Administration Fund. The Department, at the time of each
19monthly disbursement to the District, shall prepare and certify
20to the State Comptroller the amount to be transferred into the
21Tax Compliance and Administration Fund under this subsection.
22Within 10 days after receipt by the Comptroller of the
23certification of the amount to be paid to the District and the
24Tax Compliance and Administration Fund, the Comptroller shall
25cause an order to be drawn for payment for the amount in
26accordance with the direction in the certification.

 

 

10100SB1814ham001- 775 -LRB101 09785 JWD 61498 a

1(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
2100-587, eff. 6-4-18.)
 
3    Section 15-70. The Regional Transportation Authority Act
4is amended by changing Section 4.03 as follows:
 
5    (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)
6    Sec. 4.03. Taxes.
7    (a) In order to carry out any of the powers or purposes of
8the Authority, the Board may by ordinance adopted with the
9concurrence of 12 of the then Directors, impose throughout the
10metropolitan region any or all of the taxes provided in this
11Section. Except as otherwise provided in this Act, taxes
12imposed under this Section and civil penalties imposed incident
13thereto shall be collected and enforced by the State Department
14of Revenue. The Department shall have the power to administer
15and enforce the taxes and to determine all rights for refunds
16for erroneous payments of the taxes. Nothing in Public Act
1795-708 is intended to invalidate any taxes currently imposed by
18the Authority. The increased vote requirements to impose a tax
19shall only apply to actions taken after January 1, 2008 (the
20effective date of Public Act 95-708).
21    (b) The Board may impose a public transportation tax upon
22all persons engaged in the metropolitan region in the business
23of selling at retail motor fuel for operation of motor vehicles
24upon public highways. The tax shall be at a rate not to exceed

 

 

10100SB1814ham001- 776 -LRB101 09785 JWD 61498 a

15% of the gross receipts from the sales of motor fuel in the
2course of the business. As used in this Act, the term "motor
3fuel" shall have the same meaning as in the Motor Fuel Tax Law.
4The Board may provide for details of the tax. The provisions of
5any tax shall conform, as closely as may be practicable, to the
6provisions of the Municipal Retailers Occupation Tax Act,
7including without limitation, conformity to penalties with
8respect to the tax imposed and as to the powers of the State
9Department of Revenue to promulgate and enforce rules and
10regulations relating to the administration and enforcement of
11the provisions of the tax imposed, except that reference in the
12Act to any municipality shall refer to the Authority and the
13tax shall be imposed only with regard to receipts from sales of
14motor fuel in the metropolitan region, at rates as limited by
15this Section.
16    (c) In connection with the tax imposed under paragraph (b)
17of this Section the Board may impose a tax upon the privilege
18of using in the metropolitan region motor fuel for the
19operation of a motor vehicle upon public highways, the tax to
20be at a rate not in excess of the rate of tax imposed under
21paragraph (b) of this Section. The Board may provide for
22details of the tax.
23    (d) The Board may impose a motor vehicle parking tax upon
24the privilege of parking motor vehicles at off-street parking
25facilities in the metropolitan region at which a fee is
26charged, and may provide for reasonable classifications in and

 

 

10100SB1814ham001- 777 -LRB101 09785 JWD 61498 a

1exemptions to the tax, for administration and enforcement
2thereof and for civil penalties and refunds thereunder and may
3provide criminal penalties thereunder, the maximum penalties
4not to exceed the maximum criminal penalties provided in the
5Retailers' Occupation Tax Act. The Authority may collect and
6enforce the tax itself or by contract with any unit of local
7government. The State Department of Revenue shall have no
8responsibility for the collection and enforcement unless the
9Department agrees with the Authority to undertake the
10collection and enforcement. As used in this paragraph, the term
11"parking facility" means a parking area or structure having
12parking spaces for more than 2 vehicles at which motor vehicles
13are permitted to park in return for an hourly, daily, or other
14periodic fee, whether publicly or privately owned, but does not
15include parking spaces on a public street, the use of which is
16regulated by parking meters.
17    (e) The Board may impose a Regional Transportation
18Authority Retailers' Occupation Tax upon all persons engaged in
19the business of selling tangible personal property at retail in
20the metropolitan region. In Cook County, the tax rate shall be
211.25% of the gross receipts from sales of tangible personal
22property taxed at the 1% rate under the Retailers' Occupation
23Tax Act, and 1% of the gross receipts from other taxable sales
24made in the course of that business. In DuPage, Kane, Lake,
25McHenry, and Will counties Counties, the tax rate shall be
260.75% of the gross receipts from all taxable sales made in the

 

 

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1course of that business. Except that the rate of tax imposed in
2these Counties under this Section on sales of aviation fuel on
3or after December 1, 2019 shall be 0.25% unless the Regional
4Transportation Authority in DuPage, Kane, Lake, McHenry and
5Will counties has an "airport-related purpose" and the
6additional 0.50% of the 0.75% tax on aviation fuel is expended
7for airport-related purposes. If there is no airport-related
8purpose to which aviation fuel tax revenue is dedicated, then
9aviation fuel is excluded from the tax. The tax imposed under
10this Section and all civil penalties that may be assessed as an
11incident thereof shall be collected and enforced by the State
12Department of Revenue. The Department shall have full power to
13administer and enforce this Section; to collect all taxes and
14penalties so collected in the manner hereinafter provided; and
15to determine all rights to credit memoranda arising on account
16of the erroneous payment of tax or penalty hereunder. In the
17administration of, and compliance with this Section, the
18Department and persons who are subject to this Section shall
19have the same rights, remedies, privileges, immunities, powers
20and duties, and be subject to the same conditions,
21restrictions, limitations, penalties, exclusions, exemptions
22and definitions of terms, and employ the same modes of
23procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
241e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
25therein other than the State rate of tax), 2c, 3 (except as to
26the disposition of taxes and penalties collected, and except

 

 

10100SB1814ham001- 779 -LRB101 09785 JWD 61498 a

1that the retailer's discount is not allowed for taxes paid on
2aviation fuel that are deposited into the Local Government
3Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
45j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
5Retailers' Occupation Tax Act and Section 3-7 of the Uniform
6Penalty and Interest Act, as fully as if those provisions were
7set forth herein.
8    On or before September 1, 2019, and on or before each April
91 and October 1 thereafter, the Authority and Cook, DuPage,
10Kane, Lake, McHenry, and Will counties must certify to the
11Department of Transportation, in the form and manner required
12by the Department, whether they have an airport-related
13purpose, which would allow any Retailers' Occupation Tax and
14Service Occupation Tax imposed under this Act to include tax on
15aviation fuel. On or before October 1, 2019, and on or before
16each May 1 and November 1 thereafter, the Department of
17Transportation shall provide to the Department of Revenue, a
18list of units of local government which have certified to the
19Department of Transportation that they have airport-related
20purposes, which would allow any Retailers' Occupation Tax and
21Service Occupation Tax imposed by the unit of local government
22to include tax on aviation fuel. All disputes regarding whether
23or not a unit of local government has an airport-related
24purpose shall be resolved by the Department of Transportation.
25    For purposes of this Act, "airport-related purposes" has
26the meaning ascribed in Section 6z-20.2 of the State Finance

 

 

10100SB1814ham001- 780 -LRB101 09785 JWD 61498 a

1Act. This exclusion for aviation fuel only applies for so long
2as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3U.S.C. 47133 are binding on the Authority.
4    Persons subject to any tax imposed under the authority
5granted in this Section may reimburse themselves for their
6seller's tax liability hereunder by separately stating the tax
7as an additional charge, which charge may be stated in
8combination in a single amount with State taxes that sellers
9are required to collect under the Use Tax Act, under any
10bracket schedules the Department may prescribe.
11    Whenever the Department determines that a refund should be
12made under this Section to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause the warrant to be drawn for the
15amount specified, and to the person named, in the notification
16from the Department. The refund shall be paid by the State
17Treasurer out of the Regional Transportation Authority tax fund
18established under paragraph (n) of this Section.
19    If a tax is imposed under this subsection (e), a tax shall
20also be imposed under subsections (f) and (g) of this Section.
21    For the purpose of determining whether a tax authorized
22under this Section is applicable, a retail sale by a producer
23of coal or other mineral mined in Illinois, is a sale at retail
24at the place where the coal or other mineral mined in Illinois
25is extracted from the earth. This paragraph does not apply to
26coal or other mineral when it is delivered or shipped by the

 

 

10100SB1814ham001- 781 -LRB101 09785 JWD 61498 a

1seller to the purchaser at a point outside Illinois so that the
2sale is exempt under the Federal Constitution as a sale in
3interstate or foreign commerce.
4    No tax shall be imposed or collected under this subsection
5on the sale of a motor vehicle in this State to a resident of
6another state if that motor vehicle will not be titled in this
7State.
8    Nothing in this Section shall be construed to authorize the
9Regional Transportation Authority to impose a tax upon the
10privilege of engaging in any business that under the
11Constitution of the United States may not be made the subject
12of taxation by this State.
13    (f) If a tax has been imposed under paragraph (e), a
14Regional Transportation Authority Service Occupation Tax shall
15also be imposed upon all persons engaged, in the metropolitan
16region in the business of making sales of service, who as an
17incident to making the sales of service, transfer tangible
18personal property within the metropolitan region, either in the
19form of tangible personal property or in the form of real
20estate as an incident to a sale of service. In Cook County, the
21tax rate shall be: (1) 1.25% of the serviceman's cost price of
22food prepared for immediate consumption and transferred
23incident to a sale of service subject to the service occupation
24tax by an entity licensed under the Hospital Licensing Act, the
25Nursing Home Care Act, the Specialized Mental Health
26Rehabilitation Act of 2013, the ID/DD Community Care Act, or

 

 

10100SB1814ham001- 782 -LRB101 09785 JWD 61498 a

1the MC/DD Act that is located in the metropolitan region; (2)
21.25% of the selling price of tangible personal property taxed
3at the 1% rate under the Service Occupation Tax Act; and (3) 1%
4of the selling price from other taxable sales of tangible
5personal property transferred. In DuPage, Kane, Lake, McHenry
6and Will counties, Counties the rate shall be 0.75% of the
7selling price of all tangible personal property transferred
8except that the rate of tax imposed in these Counties under
9this Section on sales of aviation fuel on or after December 1,
102019 shall be 0.25% unless the Regional Transportation
11Authority in DuPage, Kane, Lake, McHenry and Will counties has
12an "airport-related purpose" and the additional 0.50% of the
130.75% tax on aviation fuel is expended for airport-related
14purposes. If there is no airport-related purpose to which
15aviation fuel tax revenue is dedicated, then aviation fuel is
16excluded from the tax.
17    On or before September 1, 2019, and on or before each April
181 and October 1 thereafter, the Authority and Cook, DuPage,
19Kane, Lake, McHenry, and Will counties must certify to the
20Department of Transportation, in the form and manner required
21by the Department, whether they have an airport-related
22purpose, which would allow any Retailers' Occupation Tax and
23Service Occupation Tax imposed under this Act to include tax on
24aviation fuel. On or before October 1, 2019, and on or before
25each May 1 and November 1 thereafter, the Department of
26Transportation shall provide to the Department of Revenue, a

 

 

10100SB1814ham001- 783 -LRB101 09785 JWD 61498 a

1list of units of local government which have certified to the
2Department of Transportation that they have airport-related
3purposes, which would allow any Retailers' Occupation Tax and
4Service Occupation Tax imposed by the unit of local government
5to include tax on aviation fuel. All disputes regarding whether
6or not a unit of local government has an airport-related
7purpose shall be resolved by the Department of Transportation.
8    For purposes of this Act, "airport-related purposes" has
9the meaning ascribed in Section 6z-20.2 of the State Finance
10Act. This exclusion for aviation fuel only applies for so long
11as the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the Authority.
13    The tax imposed under this paragraph and all civil
14penalties that may be assessed as an incident thereof shall be
15collected and enforced by the State Department of Revenue. The
16Department shall have full power to administer and enforce this
17paragraph; to collect all taxes and penalties due hereunder; to
18dispose of taxes and penalties collected in the manner
19hereinafter provided; and to determine all rights to credit
20memoranda arising on account of the erroneous payment of tax or
21penalty hereunder. In the administration of and compliance with
22this paragraph, the Department and persons who are subject to
23this paragraph shall have the same rights, remedies,
24privileges, immunities, powers and duties, and be subject to
25the same conditions, restrictions, limitations, penalties,
26exclusions, exemptions and definitions of terms, and employ the

 

 

10100SB1814ham001- 784 -LRB101 09785 JWD 61498 a

1same modes of procedure, as are prescribed in Sections 1a-1, 2,
22a, 3 through 3-50 (in respect to all provisions therein other
3than the State rate of tax), 4 (except that the reference to
4the State shall be to the Authority), 5, 7, 8 (except that the
5jurisdiction to which the tax shall be a debt to the extent
6indicated in that Section 8 shall be the Authority), 9 (except
7as to the disposition of taxes and penalties collected, and
8except that the returned merchandise credit for this tax may
9not be taken against any State tax, and except that the
10retailer's discount is not allowed for taxes paid on aviation
11fuel that are deposited into the Local Government Aviation
12Trust Fund), 10, 11, 12 (except the reference therein to
13Section 2b of the Retailers' Occupation Tax Act), 13 (except
14that any reference to the State shall mean the Authority), the
15first paragraph of Section 15, 16, 17, 18, 19 and 20 of the
16Service Occupation Tax Act and Section 3-7 of the Uniform
17Penalty and Interest Act, as fully as if those provisions were
18set forth herein.
19    Persons subject to any tax imposed under the authority
20granted in this paragraph may reimburse themselves for their
21serviceman's tax liability hereunder by separately stating the
22tax as an additional charge, that charge may be stated in
23combination in a single amount with State tax that servicemen
24are authorized to collect under the Service Use Tax Act, under
25any bracket schedules the Department may prescribe.
26    Whenever the Department determines that a refund should be

 

 

10100SB1814ham001- 785 -LRB101 09785 JWD 61498 a

1made under this paragraph to a claimant instead of issuing a
2credit memorandum, the Department shall notify the State
3Comptroller, who shall cause the warrant to be drawn for the
4amount specified, and to the person named in the notification
5from the Department. The refund shall be paid by the State
6Treasurer out of the Regional Transportation Authority tax fund
7established under paragraph (n) of this Section.
8    Nothing in this paragraph shall be construed to authorize
9the Authority to impose a tax upon the privilege of engaging in
10any business that under the Constitution of the United States
11may not be made the subject of taxation by the State.
12    (g) If a tax has been imposed under paragraph (e), a tax
13shall also be imposed upon the privilege of using in the
14metropolitan region, any item of tangible personal property
15that is purchased outside the metropolitan region at retail
16from a retailer, and that is titled or registered with an
17agency of this State's government. In Cook County, the tax rate
18shall be 1% of the selling price of the tangible personal
19property, as "selling price" is defined in the Use Tax Act. In
20DuPage, Kane, Lake, McHenry and Will counties, the tax rate
21shall be 0.75% of the selling price of the tangible personal
22property, as "selling price" is defined in the Use Tax Act. The
23tax shall be collected from persons whose Illinois address for
24titling or registration purposes is given as being in the
25metropolitan region. The tax shall be collected by the
26Department of Revenue for the Regional Transportation

 

 

10100SB1814ham001- 786 -LRB101 09785 JWD 61498 a

1Authority. The tax must be paid to the State, or an exemption
2determination must be obtained from the Department of Revenue,
3before the title or certificate of registration for the
4property may be issued. The tax or proof of exemption may be
5transmitted to the Department by way of the State agency with
6which, or the State officer with whom, the tangible personal
7property must be titled or registered if the Department and the
8State agency or State officer determine that this procedure
9will expedite the processing of applications for title or
10registration.
11    The Department shall have full power to administer and
12enforce this paragraph; to collect all taxes, penalties, and
13interest due hereunder; to dispose of taxes, penalties, and
14interest collected in the manner hereinafter provided; and to
15determine all rights to credit memoranda or refunds arising on
16account of the erroneous payment of tax, penalty, or interest
17hereunder. In the administration of and compliance with this
18paragraph, the Department and persons who are subject to this
19paragraph shall have the same rights, remedies, privileges,
20immunities, powers and duties, and be subject to the same
21conditions, restrictions, limitations, penalties, exclusions,
22exemptions and definitions of terms and employ the same modes
23of procedure, as are prescribed in Sections 2 (except the
24definition of "retailer maintaining a place of business in this
25State"), 3 through 3-80 (except provisions pertaining to the
26State rate of tax, and except provisions concerning collection

 

 

10100SB1814ham001- 787 -LRB101 09785 JWD 61498 a

1or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
219 (except the portions pertaining to claims by retailers and
3except the last paragraph concerning refunds), 20, 21 and 22 of
4the Use Tax Act, and are not inconsistent with this paragraph,
5as fully as if those provisions were set forth herein.
6    Whenever the Department determines that a refund should be
7made under this paragraph to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause the order to be drawn for the
10amount specified, and to the person named in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the Regional Transportation Authority tax fund
13established under paragraph (n) of this Section.
14    (h) The Authority may impose a replacement vehicle tax of
15$50 on any passenger car as defined in Section 1-157 of the
16Illinois Vehicle Code purchased within the metropolitan region
17by or on behalf of an insurance company to replace a passenger
18car of an insured person in settlement of a total loss claim.
19The tax imposed may not become effective before the first day
20of the month following the passage of the ordinance imposing
21the tax and receipt of a certified copy of the ordinance by the
22Department of Revenue. The Department of Revenue shall collect
23the tax for the Authority in accordance with Sections 3-2002
24and 3-2003 of the Illinois Vehicle Code.
25    Except as otherwise provided in this paragraph, the The
26Department shall immediately pay over to the State Treasurer,

 

 

10100SB1814ham001- 788 -LRB101 09785 JWD 61498 a

1ex officio, as trustee, all taxes collected hereunder. Taxes
2and penalties collected in DuPage, Kane, Lake, McHenry and Will
3Counties on aviation fuel sold on or after December 1, 2019
4from the 0.50% of the 0.75% rate shall be immediately paid over
5by the Department to the State Treasurer, ex officio, as
6trustee, for deposit into the Local Government Aviation Trust
7Fund. The Department shall only pay moneys into the Local
8Government Aviation Trust Fund under this Act for so long as
9the revenue use requirements of 49 U.S.C. 47107(b) and 49
10U.S.C. 47133 are binding on the Authority.
11    As soon as possible after the first day of each month,
12beginning January 1, 2011, upon certification of the Department
13of Revenue, the Comptroller shall order transferred, and the
14Treasurer shall transfer, to the STAR Bonds Revenue Fund the
15local sales tax increment, as defined in the Innovation
16Development and Economy Act, collected under this Section
17during the second preceding calendar month for sales within a
18STAR bond district.
19    After the monthly transfer to the STAR Bonds Revenue Fund,
20on or before the 25th day of each calendar month, the
21Department shall prepare and certify to the Comptroller the
22disbursement of stated sums of money to the Authority. The
23amount to be paid to the Authority shall be the amount
24collected hereunder during the second preceding calendar month
25by the Department, less any amount determined by the Department
26to be necessary for the payment of refunds, and less any

 

 

10100SB1814ham001- 789 -LRB101 09785 JWD 61498 a

1amounts that are transferred to the STAR Bonds Revenue Fund.
2Within 10 days after receipt by the Comptroller of the
3disbursement certification to the Authority provided for in
4this Section to be given to the Comptroller by the Department,
5the Comptroller shall cause the orders to be drawn for that
6amount in accordance with the directions contained in the
7certification.
8    (i) The Board may not impose any other taxes except as it
9may from time to time be authorized by law to impose.
10    (j) A certificate of registration issued by the State
11Department of Revenue to a retailer under the Retailers'
12Occupation Tax Act or under the Service Occupation Tax Act
13shall permit the registrant to engage in a business that is
14taxed under the tax imposed under paragraphs (b), (e), (f) or
15(g) of this Section and no additional registration shall be
16required under the tax. A certificate issued under the Use Tax
17Act or the Service Use Tax Act shall be applicable with regard
18to any tax imposed under paragraph (c) of this Section.
19    (k) The provisions of any tax imposed under paragraph (c)
20of this Section shall conform as closely as may be practicable
21to the provisions of the Use Tax Act, including without
22limitation conformity as to penalties with respect to the tax
23imposed and as to the powers of the State Department of Revenue
24to promulgate and enforce rules and regulations relating to the
25administration and enforcement of the provisions of the tax
26imposed. The taxes shall be imposed only on use within the

 

 

10100SB1814ham001- 790 -LRB101 09785 JWD 61498 a

1metropolitan region and at rates as provided in the paragraph.
2    (l) The Board in imposing any tax as provided in paragraphs
3(b) and (c) of this Section, shall, after seeking the advice of
4the State Department of Revenue, provide means for retailers,
5users or purchasers of motor fuel for purposes other than those
6with regard to which the taxes may be imposed as provided in
7those paragraphs to receive refunds of taxes improperly paid,
8which provisions may be at variance with the refund provisions
9as applicable under the Municipal Retailers Occupation Tax Act.
10The State Department of Revenue may provide for certificates of
11registration for users or purchasers of motor fuel for purposes
12other than those with regard to which taxes may be imposed as
13provided in paragraphs (b) and (c) of this Section to
14facilitate the reporting and nontaxability of the exempt sales
15or uses.
16    (m) Any ordinance imposing or discontinuing any tax under
17this Section shall be adopted and a certified copy thereof
18filed with the Department on or before June 1, whereupon the
19Department of Revenue shall proceed to administer and enforce
20this Section on behalf of the Regional Transportation Authority
21as of September 1 next following such adoption and filing.
22Beginning January 1, 1992, an ordinance or resolution imposing
23or discontinuing the tax hereunder shall be adopted and a
24certified copy thereof filed with the Department on or before
25the first day of July, whereupon the Department shall proceed
26to administer and enforce this Section as of the first day of

 

 

10100SB1814ham001- 791 -LRB101 09785 JWD 61498 a

1October next following such adoption and filing. Beginning
2January 1, 1993, an ordinance or resolution imposing,
3increasing, decreasing, or discontinuing the tax hereunder
4shall be adopted and a certified copy thereof filed with the
5Department, whereupon the Department shall proceed to
6administer and enforce this Section as of the first day of the
7first month to occur not less than 60 days following such
8adoption and filing. Any ordinance or resolution of the
9Authority imposing a tax under this Section and in effect on
10August 1, 2007 shall remain in full force and effect and shall
11be administered by the Department of Revenue under the terms
12and conditions and rates of tax established by such ordinance
13or resolution until the Department begins administering and
14enforcing an increased tax under this Section as authorized by
15Public Act 95-708. The tax rates authorized by Public Act
1695-708 are effective only if imposed by ordinance of the
17Authority.
18    (n) Except as otherwise provided in this subsection (n),
19the State Department of Revenue shall, upon collecting any
20taxes as provided in this Section, pay the taxes over to the
21State Treasurer as trustee for the Authority. The taxes shall
22be held in a trust fund outside the State Treasury. On or
23before the 25th day of each calendar month, the State
24Department of Revenue shall prepare and certify to the
25Comptroller of the State of Illinois and to the Authority (i)
26the amount of taxes collected in each county County other than

 

 

10100SB1814ham001- 792 -LRB101 09785 JWD 61498 a

1Cook County in the metropolitan region, (ii) the amount of
2taxes collected within the City of Chicago, and (iii) the
3amount collected in that portion of Cook County outside of
4Chicago, each amount less the amount necessary for the payment
5of refunds to taxpayers located in those areas described in
6items (i), (ii), and (iii), and less 1.5% of the remainder,
7which shall be transferred from the trust fund into the Tax
8Compliance and Administration Fund. The Department, at the time
9of each monthly disbursement to the Authority, shall prepare
10and certify to the State Comptroller the amount to be
11transferred into the Tax Compliance and Administration Fund
12under this subsection. Within 10 days after receipt by the
13Comptroller of the certification of the amounts, the
14Comptroller shall cause an order to be drawn for the transfer
15of the amount certified into the Tax Compliance and
16Administration Fund and the payment of two-thirds of the
17amounts certified in item (i) of this subsection to the
18Authority and one-third of the amounts certified in item (i) of
19this subsection to the respective counties other than Cook
20County and the amount certified in items (ii) and (iii) of this
21subsection to the Authority.
22    In addition to the disbursement required by the preceding
23paragraph, an allocation shall be made in July 1991 and each
24year thereafter to the Regional Transportation Authority. The
25allocation shall be made in an amount equal to the average
26monthly distribution during the preceding calendar year

 

 

10100SB1814ham001- 793 -LRB101 09785 JWD 61498 a

1(excluding the 2 months of lowest receipts) and the allocation
2shall include the amount of average monthly distribution from
3the Regional Transportation Authority Occupation and Use Tax
4Replacement Fund. The distribution made in July 1992 and each
5year thereafter under this paragraph and the preceding
6paragraph shall be reduced by the amount allocated and
7disbursed under this paragraph in the preceding calendar year.
8The Department of Revenue shall prepare and certify to the
9Comptroller for disbursement the allocations made in
10accordance with this paragraph.
11    (o) Failure to adopt a budget ordinance or otherwise to
12comply with Section 4.01 of this Act or to adopt a Five-year
13Capital Program or otherwise to comply with paragraph (b) of
14Section 2.01 of this Act shall not affect the validity of any
15tax imposed by the Authority otherwise in conformity with law.
16    (p) At no time shall a public transportation tax or motor
17vehicle parking tax authorized under paragraphs (b), (c), and
18(d) of this Section be in effect at the same time as any
19retailers' occupation, use or service occupation tax
20authorized under paragraphs (e), (f), and (g) of this Section
21is in effect.
22    Any taxes imposed under the authority provided in
23paragraphs (b), (c), and (d) shall remain in effect only until
24the time as any tax authorized by paragraph paragraphs (e),
25(f), or (g) of this Section are imposed and becomes effective.
26Once any tax authorized by paragraph paragraphs (e), (f), or

 

 

10100SB1814ham001- 794 -LRB101 09785 JWD 61498 a

1(g) is imposed the Board may not reimpose taxes as authorized
2in paragraphs (b), (c), and (d) of the Section unless any tax
3authorized by paragraph paragraphs (e), (f), or (g) of this
4Section becomes ineffective by means other than an ordinance of
5the Board.
6    (q) Any existing rights, remedies and obligations
7(including enforcement by the Regional Transportation
8Authority) arising under any tax imposed under paragraph
9paragraphs (b), (c), or (d) of this Section shall not be
10affected by the imposition of a tax under paragraph paragraphs
11(e), (f), or (g) of this Section.
12(Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15;
1399-642, eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff.
146-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
 
15    Section 15-75. The Water Commission Act of 1985 is amended
16by changing Section 4 as follows:
 
17    (70 ILCS 3720/4)  (from Ch. 111 2/3, par. 254)
18    Sec. 4. Taxes.
19    (a) The board of commissioners of any county water
20commission may, by ordinance, impose throughout the territory
21of the commission any or all of the taxes provided in this
22Section for its corporate purposes. However, no county water
23commission may impose any such tax unless the commission
24certifies the proposition of imposing the tax to the proper

 

 

10100SB1814ham001- 795 -LRB101 09785 JWD 61498 a

1election officials, who shall submit the proposition to the
2voters residing in the territory at an election in accordance
3with the general election law, and the proposition has been
4approved by a majority of those voting on the proposition.
5    The proposition shall be in the form provided in Section 5
6or shall be substantially in the following form:
7-------------------------------------------------------------
8    Shall the (insert corporate
9name of county water commission)           YES
10impose (state type of tax or         ------------------------
11taxes to be imposed) at the                NO
12rate of 1/4%?
13-------------------------------------------------------------
14    Taxes imposed under this Section and civil penalties
15imposed incident thereto shall be collected and enforced by the
16State Department of Revenue. The Department shall have the
17power to administer and enforce the taxes and to determine all
18rights for refunds for erroneous payments of the taxes.
19    (b) The board of commissioners may impose a County Water
20Commission Retailers' Occupation Tax upon all persons engaged
21in the business of selling tangible personal property at retail
22in the territory of the commission at a rate of 1/4% of the
23gross receipts from the sales made in the course of such
24business within the territory. The tax imposed under this
25paragraph and all civil penalties that may be assessed as an
26incident thereof shall be collected and enforced by the State

 

 

10100SB1814ham001- 796 -LRB101 09785 JWD 61498 a

1Department of Revenue. The Department shall have full power to
2administer and enforce this paragraph; to collect all taxes and
3penalties due hereunder; to dispose of taxes and penalties so
4collected in the manner hereinafter provided; and to determine
5all rights to credit memoranda arising on account of the
6erroneous payment of tax or penalty hereunder. In the
7administration of, and compliance with, this paragraph, the
8Department and persons who are subject to this paragraph shall
9have the same rights, remedies, privileges, immunities, powers
10and duties, and be subject to the same conditions,
11restrictions, limitations, penalties, exclusions, exemptions
12and definitions of terms, and employ the same modes of
13procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
141e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
15therein other than the State rate of tax except that tangible
16personal property taxed at the 1% rate under the Retailers'
17Occupation Tax Act shall not be subject to tax hereunder), 2c,
183 (except as to the disposition of taxes and penalties
19collected, and except that the retailer's discount is not
20allowed for taxes paid on aviation fuel sold on or after
21December 1, 2019), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
225k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, and 13 of the
23Retailers' Occupation Tax Act and Section 3-7 of the Uniform
24Penalty and Interest Act, as fully as if those provisions were
25set forth herein.
26    Persons subject to any tax imposed under the authority

 

 

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1granted in this paragraph may reimburse themselves for their
2seller's tax liability hereunder by separately stating the tax
3as an additional charge, which charge may be stated in
4combination, in a single amount, with State taxes that sellers
5are required to collect under the Use Tax Act and under
6subsection (e) of Section 4.03 of the Regional Transportation
7Authority Act, in accordance with such bracket schedules as the
8Department may prescribe.
9    Whenever the Department determines that a refund should be
10made under this paragraph to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause the warrant to be drawn for the
13amount specified, and to the person named, in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of a county water commission tax fund established
16under subsection (g) of this Section.
17    For the purpose of determining whether a tax authorized
18under this paragraph is applicable, a retail sale by a producer
19of coal or other mineral mined in Illinois is a sale at retail
20at the place where the coal or other mineral mined in Illinois
21is extracted from the earth. This paragraph does not apply to
22coal or other mineral when it is delivered or shipped by the
23seller to the purchaser at a point outside Illinois so that the
24sale is exempt under the Federal Constitution as a sale in
25interstate or foreign commerce.
26    If a tax is imposed under this subsection (b), a tax shall

 

 

10100SB1814ham001- 798 -LRB101 09785 JWD 61498 a

1also be imposed under subsections (c) and (d) of this Section.
2    No tax shall be imposed or collected under this subsection
3on the sale of a motor vehicle in this State to a resident of
4another state if that motor vehicle will not be titled in this
5State.
6    Nothing in this paragraph shall be construed to authorize a
7county water commission to impose a tax upon the privilege of
8engaging in any business which under the Constitution of the
9United States may not be made the subject of taxation by this
10State.
11    (c) If a tax has been imposed under subsection (b), a
12County Water Commission Service Occupation Tax shall also be
13imposed upon all persons engaged, in the territory of the
14commission, in the business of making sales of service, who, as
15an incident to making the sales of service, transfer tangible
16personal property within the territory. The tax rate shall be
171/4% of the selling price of tangible personal property so
18transferred within the territory. The tax imposed under this
19paragraph and all civil penalties that may be assessed as an
20incident thereof shall be collected and enforced by the State
21Department of Revenue. The Department shall have full power to
22administer and enforce this paragraph; to collect all taxes and
23penalties due hereunder; to dispose of taxes and penalties so
24collected in the manner hereinafter provided; and to determine
25all rights to credit memoranda arising on account of the
26erroneous payment of tax or penalty hereunder. In the

 

 

10100SB1814ham001- 799 -LRB101 09785 JWD 61498 a

1administration of, and compliance with, this paragraph, the
2Department and persons who are subject to this paragraph shall
3have the same rights, remedies, privileges, immunities, powers
4and duties, and be subject to the same conditions,
5restrictions, limitations, penalties, exclusions, exemptions
6and definitions of terms, and employ the same modes of
7procedure, as are prescribed in Sections 1a-1, 2 (except that
8the reference to State in the definition of supplier
9maintaining a place of business in this State shall mean the
10territory of the commission), 2a, 3 through 3-50 (in respect to
11all provisions therein other than the State rate of tax except
12that tangible personal property taxed at the 1% rate under the
13Service Occupation Tax Act shall not be subject to tax
14hereunder), 4 (except that the reference to the State shall be
15to the territory of the commission), 5, 7, 8 (except that the
16jurisdiction to which the tax shall be a debt to the extent
17indicated in that Section 8 shall be the commission), 9 (except
18as to the disposition of taxes and penalties collected and
19except that the returned merchandise credit for this tax may
20not be taken against any State tax, and except that the
21retailer's discount is not allowed for taxes paid on aviation
22fuel sold on or after December 1, 2019), 10, 11, 12 (except the
23reference therein to Section 2b of the Retailers' Occupation
24Tax Act), 13 (except that any reference to the State shall mean
25the territory of the commission), the first paragraph of
26Section 15, 15.5, 16, 17, 18, 19, and 20 of the Service

 

 

10100SB1814ham001- 800 -LRB101 09785 JWD 61498 a

1Occupation Tax Act as fully as if those provisions were set
2forth herein.
3    Persons subject to any tax imposed under the authority
4granted in this paragraph may reimburse themselves for their
5serviceman's tax liability hereunder by separately stating the
6tax as an additional charge, which charge may be stated in
7combination, in a single amount, with State tax that servicemen
8are authorized to collect under the Service Use Tax Act, and
9any tax for which servicemen may be liable under subsection (f)
10of Section 4.03 of the Regional Transportation Authority Act,
11in accordance with such bracket schedules as the Department may
12prescribe.
13    Whenever the Department determines that a refund should be
14made under this paragraph to a claimant instead of issuing a
15credit memorandum, the Department shall notify the State
16Comptroller, who shall cause the warrant to be drawn for the
17amount specified, and to the person named, in the notification
18from the Department. The refund shall be paid by the State
19Treasurer out of a county water commission tax fund established
20under subsection (g) of this Section.
21    Nothing in this paragraph shall be construed to authorize a
22county water commission to impose a tax upon the privilege of
23engaging in any business which under the Constitution of the
24United States may not be made the subject of taxation by the
25State.
26    (d) If a tax has been imposed under subsection (b), a tax

 

 

10100SB1814ham001- 801 -LRB101 09785 JWD 61498 a

1shall also be imposed upon the privilege of using, in the
2territory of the commission, any item of tangible personal
3property that is purchased outside the territory at retail from
4a retailer, and that is titled or registered with an agency of
5this State's government, at a rate of 1/4% of the selling price
6of the tangible personal property within the territory, as
7"selling price" is defined in the Use Tax Act. The tax shall be
8collected from persons whose Illinois address for titling or
9registration purposes is given as being in the territory. The
10tax shall be collected by the Department of Revenue for a
11county water commission. The tax must be paid to the State, or
12an exemption determination must be obtained from the Department
13of Revenue, before the title or certificate of registration for
14the property may be issued. The tax or proof of exemption may
15be transmitted to the Department by way of the State agency
16with which, or the State officer with whom, the tangible
17personal property must be titled or registered if the
18Department and the State agency or State officer determine that
19this procedure will expedite the processing of applications for
20title or registration.
21    The Department shall have full power to administer and
22enforce this paragraph; to collect all taxes, penalties, and
23interest due hereunder; to dispose of taxes, penalties, and
24interest so collected in the manner hereinafter provided; and
25to determine all rights to credit memoranda or refunds arising
26on account of the erroneous payment of tax, penalty, or

 

 

10100SB1814ham001- 802 -LRB101 09785 JWD 61498 a

1interest hereunder. In the administration of and compliance
2with this paragraph, the Department and persons who are subject
3to this paragraph shall have the same rights, remedies,
4privileges, immunities, powers, and duties, and be subject to
5the same conditions, restrictions, limitations, penalties,
6exclusions, exemptions, and definitions of terms and employ the
7same modes of procedure, as are prescribed in Sections 2
8(except the definition of "retailer maintaining a place of
9business in this State"), 3 through 3-80 (except provisions
10pertaining to the State rate of tax, and except provisions
11concerning collection or refunding of the tax by retailers), 4,
1211, 12, 12a, 14, 15, 19 (except the portions pertaining to
13claims by retailers and except the last paragraph concerning
14refunds), 20, 21, and 22 of the Use Tax Act and Section 3-7 of
15the Uniform Penalty and Interest Act that are not inconsistent
16with this paragraph, as fully as if those provisions were set
17forth herein.
18    Whenever the Department determines that a refund should be
19made under this paragraph to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause the order to be drawn for the
22amount specified, and to the person named, in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of a county water commission tax fund established
25under subsection (g) of this Section.
26    (e) A certificate of registration issued by the State

 

 

10100SB1814ham001- 803 -LRB101 09785 JWD 61498 a

1Department of Revenue to a retailer under the Retailers'
2Occupation Tax Act or under the Service Occupation Tax Act
3shall permit the registrant to engage in a business that is
4taxed under the tax imposed under subsection (b), (c), or (d)
5of this Section and no additional registration shall be
6required under the tax. A certificate issued under the Use Tax
7Act or the Service Use Tax Act shall be applicable with regard
8to any tax imposed under subsection (c) of this Section.
9    (f) Any ordinance imposing or discontinuing any tax under
10this Section shall be adopted and a certified copy thereof
11filed with the Department on or before June 1, whereupon the
12Department of Revenue shall proceed to administer and enforce
13this Section on behalf of the county water commission as of
14September 1 next following the adoption and filing. Beginning
15January 1, 1992, an ordinance or resolution imposing or
16discontinuing the tax hereunder shall be adopted and a
17certified copy thereof filed with the Department on or before
18the first day of July, whereupon the Department shall proceed
19to administer and enforce this Section as of the first day of
20October next following such adoption and filing. Beginning
21January 1, 1993, an ordinance or resolution imposing or
22discontinuing the tax hereunder shall be adopted and a
23certified copy thereof filed with the Department on or before
24the first day of October, whereupon the Department shall
25proceed to administer and enforce this Section as of the first
26day of January next following such adoption and filing.

 

 

10100SB1814ham001- 804 -LRB101 09785 JWD 61498 a

1    (g) The State Department of Revenue shall, upon collecting
2any taxes as provided in this Section, pay the taxes over to
3the State Treasurer as trustee for the commission. The taxes
4shall be held in a trust fund outside the State Treasury.
5    As soon as possible after the first day of each month,
6beginning January 1, 2011, upon certification of the Department
7of Revenue, the Comptroller shall order transferred, and the
8Treasurer shall transfer, to the STAR Bonds Revenue Fund the
9local sales tax increment, as defined in the Innovation
10Development and Economy Act, collected under this Section
11during the second preceding calendar month for sales within a
12STAR bond district.
13    After the monthly transfer to the STAR Bonds Revenue Fund,
14on or before the 25th day of each calendar month, the State
15Department of Revenue shall prepare and certify to the
16Comptroller of the State of Illinois the amount to be paid to
17the commission, which shall be the amount (not including credit
18memoranda) collected under this Section during the second
19preceding calendar month by the Department plus an amount the
20Department determines is necessary to offset any amounts that
21were erroneously paid to a different taxing body, and not
22including any amount equal to the amount of refunds made during
23the second preceding calendar month by the Department on behalf
24of the commission, and not including any amount that the
25Department determines is necessary to offset any amounts that
26were payable to a different taxing body but were erroneously

 

 

10100SB1814ham001- 805 -LRB101 09785 JWD 61498 a

1paid to the commission, and less any amounts that are
2transferred to the STAR Bonds Revenue Fund, less 1.5% of the
3remainder, which shall be transferred into the Tax Compliance
4and Administration Fund. The Department, at the time of each
5monthly disbursement to the commission, shall prepare and
6certify to the State Comptroller the amount to be transferred
7into the Tax Compliance and Administration Fund under this
8subsection. Within 10 days after receipt by the Comptroller of
9the certification of the amount to be paid to the commission
10and the Tax Compliance and Administration Fund, the Comptroller
11shall cause an order to be drawn for the payment for the amount
12in accordance with the direction in the certification.
13    (h) Beginning June 1, 2016, any tax imposed pursuant to
14this Section may no longer be imposed or collected, unless a
15continuation of the tax is approved by the voters at a
16referendum as set forth in this Section.
17(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16;
18100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff.
198-14-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
 
20    Section 15-80. The Environmental Impact Fee Law is amended
21by changing Sections 315 and 320 as follows:
 
22    (415 ILCS 125/315)
23    (Section scheduled to be repealed on January 1, 2025)
24    Sec. 315. Fee on receivers of fuel for sale or use;

 

 

10100SB1814ham001- 806 -LRB101 09785 JWD 61498 a

1collection and reporting. A person that is required to pay the
2fee imposed by this Law shall pay the fee to the Department by
3return showing all fuel purchased, acquired, or received and
4sold, distributed or used during the preceding calendar month,
5including losses of fuel as the result of evaporation or
6shrinkage due to temperature variations, and such other
7reasonable information as the Department may require. Losses of
8fuel as the result of evaporation or shrinkage due to
9temperature variations may not exceed 1% of the total gallons
10in storage at the beginning of the month, plus the receipts of
11gallonage during the month, minus the gallonage remaining in
12storage at the end of the month. Any loss reported that is in
13excess of this amount shall be subject to the fee imposed by
14Section 310 of this Law. On and after July 1, 2001, for each
156-month period January through June, net losses of fuel (for
16each category of fuel that is required to be reported on a
17return) as the result of evaporation or shrinkage due to
18temperature variations may not exceed 1% of the total gallons
19in storage at the beginning of each January, plus the receipts
20of gallonage each January through June, minus the gallonage
21remaining in storage at the end of each June. On and after July
221, 2001, for each 6-month period July through December, net
23losses of fuel (for each category of fuel that is required to
24be reported on a return) as the result of evaporation or
25shrinkage due to temperature variations may not exceed 1% of
26the total gallons in storage at the beginning of each July,

 

 

10100SB1814ham001- 807 -LRB101 09785 JWD 61498 a

1plus the receipts of gallonage each July through December,
2minus the gallonage remaining in storage at the end of each
3December. Any net loss reported that is in excess of this
4amount shall be subject to the fee imposed by Section 310 of
5this Law. For purposes of this Section, "net loss" means the
6number of gallons gained through temperature variations minus
7the number of gallons lost through temperature variations or
8evaporation for each of the respective 6-month periods.
9    The return shall be prescribed by the Department and shall
10be filed between the 1st and 20th days of each calendar month.
11The Department may, in its discretion, combine the return filed
12under this Law with the return filed under Section 2b of the
13Motor Fuel Tax Law. If the return is timely filed, the receiver
14may take a discount of 2% through June 30, 2003 and 1.75%
15thereafter to reimburse himself for the expenses incurred in
16keeping records, preparing and filing returns, collecting and
17remitting the fee, and supplying data to the Department on
18request. However, the discount applies only to the amount of
19the fee payment that accompanies a return that is timely filed
20in accordance with this Section. The discount is not permitted
21on fees paid on aviation fuel sold or used on and after
22December 1, 2019. This exception for aviation fuel only applies
23for so long as the revenue use requirements of 49 U.S.C. §47017
24(b) and 49 U.S.C. §47133 are binding on the State.
25    Beginning on January 1, 2018, each retailer required or
26authorized to collect the fee imposed by this Act on aviation

 

 

10100SB1814ham001- 808 -LRB101 09785 JWD 61498 a

1fuel at retail in this State during the preceding calendar
2month shall, instead of reporting and paying tax on aviation
3fuel as otherwise required by this Section, file an aviation
4fuel tax return with the Department, on or before the twentieth
5day of each calendar month. The requirements related to the
6return shall be as otherwise provided in this Section.
7Notwithstanding any other provisions of this Act to the
8contrary, retailers collecting fees on aviation fuel shall file
9all aviation fuel tax returns and shall make all aviation fuel
10fee payments by electronic means in the manner and form
11required by the Department. For purposes of this paragraph,
12"aviation fuel" means a product that is intended for use or
13offered for sale as fuel for an aircraft.
14    If any payment provided for in this Section exceeds the
15receiver's liabilities under this Act, as shown on an original
16return, the Department may authorize the receiver to credit
17such excess payment against liability subsequently to be
18remitted to the Department under this Act, in accordance with
19reasonable rules adopted by the Department. If the Department
20subsequently determines that all or any part of the credit
21taken was not actually due to the receiver, the receiver's
22discount shall be reduced by an amount equal to the difference
23between the discount as applied to the credit taken and that
24actually due, and that receiver shall be liable for penalties
25and interest on such difference.
26(Source: P.A. 100-1171, eff. 1-4-19.)
 

 

 

10100SB1814ham001- 809 -LRB101 09785 JWD 61498 a

1    (415 ILCS 125/320)
2    (Section scheduled to be repealed on January 1, 2025)
3    Sec. 320. Deposit of fee receipts. Except as otherwise
4provided in this paragraph, all All money received by the
5Department under this Law shall be deposited in the Underground
6Storage Tank Fund created by Section 57.11 of the Environmental
7Protection Act. All money received for aviation fuel by the
8Department under this Law on or after December 1, 2019, shall
9be immediately paid over by the Department to the State
10Aviation Program Fund. The Department shall only pay such
11moneys into the State Aviation Program Fund under this Act for
12so long as the revenue use requirements of 49 U.S.C. 47107(b)
13and 49 U.S.C. 47133 are binding on the State. For purposes of
14this Section, "aviation fuel" means a product that is intended
15for use or offered for sale as fuel for an aircraft.
16(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14,
17eff. 7-1-97.)
 
18
ARTICLE 20. NURSING HOMES

 
19    Section 20-5. The Illinois Administrative Procedure Act is
20amended by changing Section 5-45 as follows:
 
21    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
22    Sec. 5-45. Emergency rulemaking.

 

 

10100SB1814ham001- 810 -LRB101 09785 JWD 61498 a

1    (a) "Emergency" means the existence of any situation that
2any agency finds reasonably constitutes a threat to the public
3interest, safety, or welfare.
4    (b) If any agency finds that an emergency exists that
5requires adoption of a rule upon fewer days than is required by
6Section 5-40 and states in writing its reasons for that
7finding, the agency may adopt an emergency rule without prior
8notice or hearing upon filing a notice of emergency rulemaking
9with the Secretary of State under Section 5-70. The notice
10shall include the text of the emergency rule and shall be
11published in the Illinois Register. Consent orders or other
12court orders adopting settlements negotiated by an agency may
13be adopted under this Section. Subject to applicable
14constitutional or statutory provisions, an emergency rule
15becomes effective immediately upon filing under Section 5-65 or
16at a stated date less than 10 days thereafter. The agency's
17finding and a statement of the specific reasons for the finding
18shall be filed with the rule. The agency shall take reasonable
19and appropriate measures to make emergency rules known to the
20persons who may be affected by them.
21    (c) An emergency rule may be effective for a period of not
22longer than 150 days, but the agency's authority to adopt an
23identical rule under Section 5-40 is not precluded. No
24emergency rule may be adopted more than once in any 24-month
25period, except that this limitation on the number of emergency
26rules that may be adopted in a 24-month period does not apply

 

 

10100SB1814ham001- 811 -LRB101 09785 JWD 61498 a

1to (i) emergency rules that make additions to and deletions
2from the Drug Manual under Section 5-5.16 of the Illinois
3Public Aid Code or the generic drug formulary under Section
43.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
5emergency rules adopted by the Pollution Control Board before
6July 1, 1997 to implement portions of the Livestock Management
7Facilities Act, (iii) emergency rules adopted by the Illinois
8Department of Public Health under subsections (a) through (i)
9of Section 2 of the Department of Public Health Act when
10necessary to protect the public's health, (iv) emergency rules
11adopted pursuant to subsection (n) of this Section, (v)
12emergency rules adopted pursuant to subsection (o) of this
13Section, or (vi) emergency rules adopted pursuant to subsection
14(c-5) of this Section. Two or more emergency rules having
15substantially the same purpose and effect shall be deemed to be
16a single rule for purposes of this Section.
17    (c-5) To facilitate the maintenance of the program of group
18health benefits provided to annuitants, survivors, and retired
19employees under the State Employees Group Insurance Act of
201971, rules to alter the contributions to be paid by the State,
21annuitants, survivors, retired employees, or any combination
22of those entities, for that program of group health benefits,
23shall be adopted as emergency rules. The adoption of those
24rules shall be considered an emergency and necessary for the
25public interest, safety, and welfare.
26    (d) In order to provide for the expeditious and timely

 

 

10100SB1814ham001- 812 -LRB101 09785 JWD 61498 a

1implementation of the State's fiscal year 1999 budget,
2emergency rules to implement any provision of Public Act 90-587
3or 90-588 or any other budget initiative for fiscal year 1999
4may be adopted in accordance with this Section by the agency
5charged with administering that provision or initiative,
6except that the 24-month limitation on the adoption of
7emergency rules and the provisions of Sections 5-115 and 5-125
8do not apply to rules adopted under this subsection (d). The
9adoption of emergency rules authorized by this subsection (d)
10shall be deemed to be necessary for the public interest,
11safety, and welfare.
12    (e) In order to provide for the expeditious and timely
13implementation of the State's fiscal year 2000 budget,
14emergency rules to implement any provision of Public Act 91-24
15or any other budget initiative for fiscal year 2000 may be
16adopted in accordance with this Section by the agency charged
17with administering that provision or initiative, except that
18the 24-month limitation on the adoption of emergency rules and
19the provisions of Sections 5-115 and 5-125 do not apply to
20rules adopted under this subsection (e). The adoption of
21emergency rules authorized by this subsection (e) shall be
22deemed to be necessary for the public interest, safety, and
23welfare.
24    (f) In order to provide for the expeditious and timely
25implementation of the State's fiscal year 2001 budget,
26emergency rules to implement any provision of Public Act 91-712

 

 

10100SB1814ham001- 813 -LRB101 09785 JWD 61498 a

1or any other budget initiative for fiscal year 2001 may be
2adopted in accordance with this Section by the agency charged
3with administering that provision or initiative, except that
4the 24-month limitation on the adoption of emergency rules and
5the provisions of Sections 5-115 and 5-125 do not apply to
6rules adopted under this subsection (f). The adoption of
7emergency rules authorized by this subsection (f) shall be
8deemed to be necessary for the public interest, safety, and
9welfare.
10    (g) In order to provide for the expeditious and timely
11implementation of the State's fiscal year 2002 budget,
12emergency rules to implement any provision of Public Act 92-10
13or any other budget initiative for fiscal year 2002 may be
14adopted in accordance with this Section by the agency charged
15with administering that provision or initiative, except that
16the 24-month limitation on the adoption of emergency rules and
17the provisions of Sections 5-115 and 5-125 do not apply to
18rules adopted under this subsection (g). The adoption of
19emergency rules authorized by this subsection (g) shall be
20deemed to be necessary for the public interest, safety, and
21welfare.
22    (h) In order to provide for the expeditious and timely
23implementation of the State's fiscal year 2003 budget,
24emergency rules to implement any provision of Public Act 92-597
25or any other budget initiative for fiscal year 2003 may be
26adopted in accordance with this Section by the agency charged

 

 

10100SB1814ham001- 814 -LRB101 09785 JWD 61498 a

1with administering that provision or initiative, except that
2the 24-month limitation on the adoption of emergency rules and
3the provisions of Sections 5-115 and 5-125 do not apply to
4rules adopted under this subsection (h). The adoption of
5emergency rules authorized by this subsection (h) shall be
6deemed to be necessary for the public interest, safety, and
7welfare.
8    (i) In order to provide for the expeditious and timely
9implementation of the State's fiscal year 2004 budget,
10emergency rules to implement any provision of Public Act 93-20
11or any other budget initiative for fiscal year 2004 may be
12adopted in accordance with this Section by the agency charged
13with administering that provision or initiative, except that
14the 24-month limitation on the adoption of emergency rules and
15the provisions of Sections 5-115 and 5-125 do not apply to
16rules adopted under this subsection (i). The adoption of
17emergency rules authorized by this subsection (i) shall be
18deemed to be necessary for the public interest, safety, and
19welfare.
20    (j) In order to provide for the expeditious and timely
21implementation of the provisions of the State's fiscal year
222005 budget as provided under the Fiscal Year 2005 Budget
23Implementation (Human Services) Act, emergency rules to
24implement any provision of the Fiscal Year 2005 Budget
25Implementation (Human Services) Act may be adopted in
26accordance with this Section by the agency charged with

 

 

10100SB1814ham001- 815 -LRB101 09785 JWD 61498 a

1administering that provision, except that the 24-month
2limitation on the adoption of emergency rules and the
3provisions of Sections 5-115 and 5-125 do not apply to rules
4adopted under this subsection (j). The Department of Public Aid
5may also adopt rules under this subsection (j) necessary to
6administer the Illinois Public Aid Code and the Children's
7Health Insurance Program Act. The adoption of emergency rules
8authorized by this subsection (j) shall be deemed to be
9necessary for the public interest, safety, and welfare.
10    (k) In order to provide for the expeditious and timely
11implementation of the provisions of the State's fiscal year
122006 budget, emergency rules to implement any provision of
13Public Act 94-48 or any other budget initiative for fiscal year
142006 may be adopted in accordance with this Section by the
15agency charged with administering that provision or
16initiative, except that the 24-month limitation on the adoption
17of emergency rules and the provisions of Sections 5-115 and
185-125 do not apply to rules adopted under this subsection (k).
19The Department of Healthcare and Family Services may also adopt
20rules under this subsection (k) necessary to administer the
21Illinois Public Aid Code, the Senior Citizens and Persons with
22Disabilities Property Tax Relief Act, the Senior Citizens and
23Disabled Persons Prescription Drug Discount Program Act (now
24the Illinois Prescription Drug Discount Program Act), and the
25Children's Health Insurance Program Act. The adoption of
26emergency rules authorized by this subsection (k) shall be

 

 

10100SB1814ham001- 816 -LRB101 09785 JWD 61498 a

1deemed to be necessary for the public interest, safety, and
2welfare.
3    (l) In order to provide for the expeditious and timely
4implementation of the provisions of the State's fiscal year
52007 budget, the Department of Healthcare and Family Services
6may adopt emergency rules during fiscal year 2007, including
7rules effective July 1, 2007, in accordance with this
8subsection to the extent necessary to administer the
9Department's responsibilities with respect to amendments to
10the State plans and Illinois waivers approved by the federal
11Centers for Medicare and Medicaid Services necessitated by the
12requirements of Title XIX and Title XXI of the federal Social
13Security Act. The adoption of emergency rules authorized by
14this subsection (l) shall be deemed to be necessary for the
15public interest, safety, and welfare.
16    (m) In order to provide for the expeditious and timely
17implementation of the provisions of the State's fiscal year
182008 budget, the Department of Healthcare and Family Services
19may adopt emergency rules during fiscal year 2008, including
20rules effective July 1, 2008, in accordance with this
21subsection to the extent necessary to administer the
22Department's responsibilities with respect to amendments to
23the State plans and Illinois waivers approved by the federal
24Centers for Medicare and Medicaid Services necessitated by the
25requirements of Title XIX and Title XXI of the federal Social
26Security Act. The adoption of emergency rules authorized by

 

 

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1this subsection (m) shall be deemed to be necessary for the
2public interest, safety, and welfare.
3    (n) In order to provide for the expeditious and timely
4implementation of the provisions of the State's fiscal year
52010 budget, emergency rules to implement any provision of
6Public Act 96-45 or any other budget initiative authorized by
7the 96th General Assembly for fiscal year 2010 may be adopted
8in accordance with this Section by the agency charged with
9administering that provision or initiative. The adoption of
10emergency rules authorized by this subsection (n) shall be
11deemed to be necessary for the public interest, safety, and
12welfare. The rulemaking authority granted in this subsection
13(n) shall apply only to rules promulgated during Fiscal Year
142010.
15    (o) In order to provide for the expeditious and timely
16implementation of the provisions of the State's fiscal year
172011 budget, emergency rules to implement any provision of
18Public Act 96-958 or any other budget initiative authorized by
19the 96th General Assembly for fiscal year 2011 may be adopted
20in accordance with this Section by the agency charged with
21administering that provision or initiative. The adoption of
22emergency rules authorized by this subsection (o) is deemed to
23be necessary for the public interest, safety, and welfare. The
24rulemaking authority granted in this subsection (o) applies
25only to rules promulgated on or after July 1, 2010 (the
26effective date of Public Act 96-958) through June 30, 2011.

 

 

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1    (p) In order to provide for the expeditious and timely
2implementation of the provisions of Public Act 97-689,
3emergency rules to implement any provision of Public Act 97-689
4may be adopted in accordance with this subsection (p) by the
5agency charged with administering that provision or
6initiative. The 150-day limitation of the effective period of
7emergency rules does not apply to rules adopted under this
8subsection (p), and the effective period may continue through
9June 30, 2013. The 24-month limitation on the adoption of
10emergency rules does not apply to rules adopted under this
11subsection (p). The adoption of emergency rules authorized by
12this subsection (p) is deemed to be necessary for the public
13interest, safety, and welfare.
14    (q) In order to provide for the expeditious and timely
15implementation of the provisions of Articles 7, 8, 9, 11, and
1612 of Public Act 98-104, emergency rules to implement any
17provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
18may be adopted in accordance with this subsection (q) by the
19agency charged with administering that provision or
20initiative. The 24-month limitation on the adoption of
21emergency rules does not apply to rules adopted under this
22subsection (q). The adoption of emergency rules authorized by
23this subsection (q) is deemed to be necessary for the public
24interest, safety, and welfare.
25    (r) In order to provide for the expeditious and timely
26implementation of the provisions of Public Act 98-651,

 

 

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1emergency rules to implement Public Act 98-651 may be adopted
2in accordance with this subsection (r) by the Department of
3Healthcare and Family Services. The 24-month limitation on the
4adoption of emergency rules does not apply to rules adopted
5under this subsection (r). The adoption of emergency rules
6authorized by this subsection (r) is deemed to be necessary for
7the public interest, safety, and welfare.
8    (s) In order to provide for the expeditious and timely
9implementation of the provisions of Sections 5-5b.1 and 5A-2 of
10the Illinois Public Aid Code, emergency rules to implement any
11provision of Section 5-5b.1 or Section 5A-2 of the Illinois
12Public Aid Code may be adopted in accordance with this
13subsection (s) by the Department of Healthcare and Family
14Services. The rulemaking authority granted in this subsection
15(s) shall apply only to those rules adopted prior to July 1,
162015. Notwithstanding any other provision of this Section, any
17emergency rule adopted under this subsection (s) shall only
18apply to payments made for State fiscal year 2015. The adoption
19of emergency rules authorized by this subsection (s) is deemed
20to be necessary for the public interest, safety, and welfare.
21    (t) In order to provide for the expeditious and timely
22implementation of the provisions of Article II of Public Act
2399-6, emergency rules to implement the changes made by Article
24II of Public Act 99-6 to the Emergency Telephone System Act may
25be adopted in accordance with this subsection (t) by the
26Department of State Police. The rulemaking authority granted in

 

 

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1this subsection (t) shall apply only to those rules adopted
2prior to July 1, 2016. The 24-month limitation on the adoption
3of emergency rules does not apply to rules adopted under this
4subsection (t). The adoption of emergency rules authorized by
5this subsection (t) is deemed to be necessary for the public
6interest, safety, and welfare.
7    (u) In order to provide for the expeditious and timely
8implementation of the provisions of the Burn Victims Relief
9Act, emergency rules to implement any provision of the Act may
10be adopted in accordance with this subsection (u) by the
11Department of Insurance. The rulemaking authority granted in
12this subsection (u) shall apply only to those rules adopted
13prior to December 31, 2015. The adoption of emergency rules
14authorized by this subsection (u) is deemed to be necessary for
15the public interest, safety, and welfare.
16    (v) In order to provide for the expeditious and timely
17implementation of the provisions of Public Act 99-516,
18emergency rules to implement Public Act 99-516 may be adopted
19in accordance with this subsection (v) by the Department of
20Healthcare and Family Services. The 24-month limitation on the
21adoption of emergency rules does not apply to rules adopted
22under this subsection (v). The adoption of emergency rules
23authorized by this subsection (v) is deemed to be necessary for
24the public interest, safety, and welfare.
25    (w) In order to provide for the expeditious and timely
26implementation of the provisions of Public Act 99-796,

 

 

10100SB1814ham001- 821 -LRB101 09785 JWD 61498 a

1emergency rules to implement the changes made by Public Act
299-796 may be adopted in accordance with this subsection (w) by
3the Adjutant General. The adoption of emergency rules
4authorized by this subsection (w) is deemed to be necessary for
5the public interest, safety, and welfare.
6    (x) In order to provide for the expeditious and timely
7implementation of the provisions of Public Act 99-906,
8emergency rules to implement subsection (i) of Section 16-115D,
9subsection (g) of Section 16-128A, and subsection (a) of
10Section 16-128B of the Public Utilities Act may be adopted in
11accordance with this subsection (x) by the Illinois Commerce
12Commission. The rulemaking authority granted in this
13subsection (x) shall apply only to those rules adopted within
14180 days after June 1, 2017 (the effective date of Public Act
1599-906). The adoption of emergency rules authorized by this
16subsection (x) is deemed to be necessary for the public
17interest, safety, and welfare.
18    (y) In order to provide for the expeditious and timely
19implementation of the provisions of Public Act 100-23,
20emergency rules to implement the changes made by Public Act
21100-23 to Section 4.02 of the Illinois Act on the Aging,
22Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
23Section 55-30 of the Alcoholism and Other Drug Abuse and
24Dependency Act, and Sections 74 and 75 of the Mental Health and
25Developmental Disabilities Administrative Act may be adopted
26in accordance with this subsection (y) by the respective

 

 

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1Department. The adoption of emergency rules authorized by this
2subsection (y) is deemed to be necessary for the public
3interest, safety, and welfare.
4    (z) In order to provide for the expeditious and timely
5implementation of the provisions of Public Act 100-554,
6emergency rules to implement the changes made by Public Act
7100-554 to Section 4.7 of the Lobbyist Registration Act may be
8adopted in accordance with this subsection (z) by the Secretary
9of State. The adoption of emergency rules authorized by this
10subsection (z) is deemed to be necessary for the public
11interest, safety, and welfare.
12    (aa) In order to provide for the expeditious and timely
13initial implementation of the changes made to Articles 5, 5A,
1412, and 14 of the Illinois Public Aid Code under the provisions
15of Public Act 100-581, the Department of Healthcare and Family
16Services may adopt emergency rules in accordance with this
17subsection (aa). The 24-month limitation on the adoption of
18emergency rules does not apply to rules to initially implement
19the changes made to Articles 5, 5A, 12, and 14 of the Illinois
20Public Aid Code adopted under this subsection (aa). The
21adoption of emergency rules authorized by this subsection (aa)
22is deemed to be necessary for the public interest, safety, and
23welfare.
24    (bb) In order to provide for the expeditious and timely
25implementation of the provisions of Public Act 100-587,
26emergency rules to implement the changes made by Public Act

 

 

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1100-587 to Section 4.02 of the Illinois Act on the Aging,
2Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
3subsection (b) of Section 55-30 of the Alcoholism and Other
4Drug Abuse and Dependency Act, Section 5-104 of the Specialized
5Mental Health Rehabilitation Act of 2013, and Section 75 and
6subsection (b) of Section 74 of the Mental Health and
7Developmental Disabilities Administrative Act may be adopted
8in accordance with this subsection (bb) by the respective
9Department. The adoption of emergency rules authorized by this
10subsection (bb) is deemed to be necessary for the public
11interest, safety, and welfare.
12    (cc) In order to provide for the expeditious and timely
13implementation of the provisions of Public Act 100-587,
14emergency rules may be adopted in accordance with this
15subsection (cc) to implement the changes made by Public Act
16100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois
17Pension Code by the Board created under Article 14 of the Code;
18Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by
19the Board created under Article 15 of the Code; and Sections
2016-190.5 and 16-190.6 of the Illinois Pension Code by the Board
21created under Article 16 of the Code. The adoption of emergency
22rules authorized by this subsection (cc) is deemed to be
23necessary for the public interest, safety, and welfare.
24    (dd) In order to provide for the expeditious and timely
25implementation of the provisions of Public Act 100-864,
26emergency rules to implement the changes made by Public Act

 

 

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1100-864 to Section 3.35 of the Newborn Metabolic Screening Act
2may be adopted in accordance with this subsection (dd) by the
3Secretary of State. The adoption of emergency rules authorized
4by this subsection (dd) is deemed to be necessary for the
5public interest, safety, and welfare.
6    (ee) In order to provide for the expeditious and timely
7implementation of the provisions of Public Act 100-1172 this
8amendatory Act of the 100th General Assembly, emergency rules
9implementing the Illinois Underground Natural Gas Storage
10Safety Act may be adopted in accordance with this subsection by
11the Department of Natural Resources. The adoption of emergency
12rules authorized by this subsection is deemed to be necessary
13for the public interest, safety, and welfare.
14    (ff) (ee) In order to provide for the expeditious and
15timely initial implementation of the changes made to Articles
165A and 14 of the Illinois Public Aid Code under the provisions
17of Public Act 100-1181 this amendatory Act of the 100th General
18Assembly, the Department of Healthcare and Family Services may
19on a one-time-only basis adopt emergency rules in accordance
20with this subsection (ff) (ee). The 24-month limitation on the
21adoption of emergency rules does not apply to rules to
22initially implement the changes made to Articles 5A and 14 of
23the Illinois Public Aid Code adopted under this subsection (ff)
24(ee). The adoption of emergency rules authorized by this
25subsection (ff) (ee) is deemed to be necessary for the public
26interest, safety, and welfare.

 

 

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1    (gg) (ff) In order to provide for the expeditious and
2timely implementation of the provisions of Public Act 101-1
3this amendatory Act of the 101st General Assembly, emergency
4rules may be adopted by the Department of Labor in accordance
5with this subsection (gg) (ff) to implement the changes made by
6Public Act 101-1 this amendatory Act of the 101st General
7Assembly to the Minimum Wage Law. The adoption of emergency
8rules authorized by this subsection (gg) (ff) is deemed to be
9necessary for the public interest, safety, and welfare.
10    (hh) In order to provide for the expeditious and timely
11implementation of the provisions of this amendatory Act of the
12101st General Assembly, emergency rules may be adopted in
13accordance with this subsection (hh) to implement the changes
14made by this amendatory Act of the 101st General Assembly to
15subsection (j) of Section 5-5.2 of the Illinois Public Aid
16Code. The adoption of emergency rules authorized by this
17subsection (hh) is deemed to be necessary for the public
18interest, safety, and welfare.
19(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17;
20100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff.
216-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18;
22100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff.
233-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
 
24    Section 20-10. The Illinois Public Aid Code is amended by
25changing Section 5-5.2 as follows:
 

 

 

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1    (305 ILCS 5/5-5.2)  (from Ch. 23, par. 5-5.2)
2    Sec. 5-5.2. Payment.
3    (a) All nursing facilities that are grouped pursuant to
4Section 5-5.1 of this Act shall receive the same rate of
5payment for similar services.
6    (b) It shall be a matter of State policy that the Illinois
7Department shall utilize a uniform billing cycle throughout the
8State for the long-term care providers.
9    (c) Notwithstanding any other provisions of this Code, the
10methodologies for reimbursement of nursing services as
11provided under this Article shall no longer be applicable for
12bills payable for nursing services rendered on or after a new
13reimbursement system based on the Resource Utilization Groups
14(RUGs) has been fully operationalized, which shall take effect
15for services provided on or after January 1, 2014.
16    (d) The new nursing services reimbursement methodology
17utilizing RUG-IV 48 grouper model, which shall be referred to
18as the RUGs reimbursement system, taking effect January 1,
192014, shall be based on the following:
20        (1) The methodology shall be resident-driven,
21    facility-specific, and cost-based.
22        (2) Costs shall be annually rebased and case mix index
23    quarterly updated. The nursing services methodology will
24    be assigned to the Medicaid enrolled residents on record as
25    of 30 days prior to the beginning of the rate period in the

 

 

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1    Department's Medicaid Management Information System (MMIS)
2    as present on the last day of the second quarter preceding
3    the rate period based upon the Assessment Reference Date of
4    the Minimum Data Set (MDS).
5        (3) Regional wage adjustors based on the Health Service
6    Areas (HSA) groupings and adjusters in effect on April 30,
7    2012 shall be included.
8        (4) Case mix index shall be assigned to each resident
9    class based on the Centers for Medicare and Medicaid
10    Services staff time measurement study in effect on July 1,
11    2013, utilizing an index maximization approach.
12        (5) The pool of funds available for distribution by
13    case mix and the base facility rate shall be determined
14    using the formula contained in subsection (d-1).
15    (d-1) Calculation of base year Statewide RUG-IV nursing
16base per diem rate.
17        (1) Base rate spending pool shall be:
18            (A) The base year resident days which are
19        calculated by multiplying the number of Medicaid
20        residents in each nursing home as indicated in the MDS
21        data defined in paragraph (4) by 365.
22            (B) Each facility's nursing component per diem in
23        effect on July 1, 2012 shall be multiplied by
24        subsection (A).
25            (C) Thirteen million is added to the product of
26        subparagraph (A) and subparagraph (B) to adjust for the

 

 

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1        exclusion of nursing homes defined in paragraph (5).
2        (2) For each nursing home with Medicaid residents as
3    indicated by the MDS data defined in paragraph (4),
4    weighted days adjusted for case mix and regional wage
5    adjustment shall be calculated. For each home this
6    calculation is the product of:
7            (A) Base year resident days as calculated in
8        subparagraph (A) of paragraph (1).
9            (B) The nursing home's regional wage adjustor
10        based on the Health Service Areas (HSA) groupings and
11        adjustors in effect on April 30, 2012.
12            (C) Facility weighted case mix which is the number
13        of Medicaid residents as indicated by the MDS data
14        defined in paragraph (4) multiplied by the associated
15        case weight for the RUG-IV 48 grouper model using
16        standard RUG-IV procedures for index maximization.
17            (D) The sum of the products calculated for each
18        nursing home in subparagraphs (A) through (C) above
19        shall be the base year case mix, rate adjusted weighted
20        days.
21        (3) The Statewide RUG-IV nursing base per diem rate:
22            (A) on January 1, 2014 shall be the quotient of the
23        paragraph (1) divided by the sum calculated under
24        subparagraph (D) of paragraph (2); and
25            (B) on and after July 1, 2014, shall be the amount
26        calculated under subparagraph (A) of this paragraph

 

 

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1        (3) plus $1.76.
2        (4) Minimum Data Set (MDS) comprehensive assessments
3    for Medicaid residents on the last day of the quarter used
4    to establish the base rate.
5        (5) Nursing facilities designated as of July 1, 2012 by
6    the Department as "Institutions for Mental Disease" shall
7    be excluded from all calculations under this subsection.
8    The data from these facilities shall not be used in the
9    computations described in paragraphs (1) through (4) above
10    to establish the base rate.
11    (e) Beginning July 1, 2014, the Department shall allocate
12funding in the amount up to $10,000,000 for per diem add-ons to
13the RUGS methodology for dates of service on and after July 1,
142014:
15        (1) $0.63 for each resident who scores in I4200
16    Alzheimer's Disease or I4800 non-Alzheimer's Dementia.
17        (2) $2.67 for each resident who scores either a "1" or
18    "2" in any items S1200A through S1200I and also scores in
19    RUG groups PA1, PA2, BA1, or BA2.
20    (e-1) (Blank).
21    (e-2) For dates of services beginning January 1, 2014, the
22RUG-IV nursing component per diem for a nursing home shall be
23the product of the statewide RUG-IV nursing base per diem rate,
24the facility average case mix index, and the regional wage
25adjustor. Transition rates for services provided between
26January 1, 2014 and December 31, 2014 shall be as follows:

 

 

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1        (1) The transition RUG-IV per diem nursing rate for
2    nursing homes whose rate calculated in this subsection
3    (e-2) is greater than the nursing component rate in effect
4    July 1, 2012 shall be paid the sum of:
5            (A) The nursing component rate in effect July 1,
6        2012; plus
7            (B) The difference of the RUG-IV nursing component
8        per diem calculated for the current quarter minus the
9        nursing component rate in effect July 1, 2012
10        multiplied by 0.88.
11        (2) The transition RUG-IV per diem nursing rate for
12    nursing homes whose rate calculated in this subsection
13    (e-2) is less than the nursing component rate in effect
14    July 1, 2012 shall be paid the sum of:
15            (A) The nursing component rate in effect July 1,
16        2012; plus
17            (B) The difference of the RUG-IV nursing component
18        per diem calculated for the current quarter minus the
19        nursing component rate in effect July 1, 2012
20        multiplied by 0.13.
21    (f) Notwithstanding any other provision of this Code, on
22and after July 1, 2012, reimbursement rates associated with the
23nursing or support components of the current nursing facility
24rate methodology shall not increase beyond the level effective
25May 1, 2011 until a new reimbursement system based on the RUGs
26IV 48 grouper model has been fully operationalized.

 

 

10100SB1814ham001- 831 -LRB101 09785 JWD 61498 a

1    (g) Notwithstanding any other provision of this Code, on
2and after July 1, 2012, for facilities not designated by the
3Department of Healthcare and Family Services as "Institutions
4for Mental Disease", rates effective May 1, 2011 shall be
5adjusted as follows:
6        (1) Individual nursing rates for residents classified
7    in RUG IV groups PA1, PA2, BA1, and BA2 during the quarter
8    ending March 31, 2012 shall be reduced by 10%;
9        (2) Individual nursing rates for residents classified
10    in all other RUG IV groups shall be reduced by 1.0%;
11        (3) Facility rates for the capital and support
12    components shall be reduced by 1.7%.
13    (h) Notwithstanding any other provision of this Code, on
14and after July 1, 2012, nursing facilities designated by the
15Department of Healthcare and Family Services as "Institutions
16for Mental Disease" and "Institutions for Mental Disease" that
17are facilities licensed under the Specialized Mental Health
18Rehabilitation Act of 2013 shall have the nursing,
19socio-developmental, capital, and support components of their
20reimbursement rate effective May 1, 2011 reduced in total by
212.7%.
22    (i) On and after July 1, 2014, the reimbursement rates for
23the support component of the nursing facility rate for
24facilities licensed under the Nursing Home Care Act as skilled
25or intermediate care facilities shall be the rate in effect on
26June 30, 2014 increased by 8.17%.

 

 

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1    (j) Notwithstanding any other provision of law, subject to
2federal approval, effective July 1, 2019, sufficient funds
3shall be allocated for changes to rates for facilities licensed
4under the Nursing Home Care Act as skilled nursing facilities
5or intermediate care facilities for dates of services on and
6after July 1, 2019: (i) to establish a per diem add-on to the
7direct care per diem rate not to exceed $70,000,000 annually in
8the aggregate taking into account federal matching funds for
9the purpose of addressing the facility's unique staffing needs,
10adjusted quarterly and distributed by a weighted formula based
11on Medicaid bed days on the last day of the second quarter
12preceding the quarter for which the rate is being adjusted; and
13(ii) in an amount not to exceed $170,000,000 annually in the
14aggregate taking into account federal matching funds to permit
15the support component of the nursing facility rate to be
16updated as follows:
17        (1) 80%, or $136,000,000, of the funds shall be used to
18    update each facility's rate in effect on June 30, 2019
19    using the most recent cost reports on file, which have had
20    a limited review conducted by the Department of Healthcare
21    and Family Services and will not hold up enacting the rate
22    increase, with the Department of Healthcare and Family
23    Services and taking into account subsection (i).
24        (2) After completing the calculation in paragraph (1),
25    any facility whose rate is less than the rate in effect on
26    June 30, 2019 shall have its rate restored to the rate in

 

 

10100SB1814ham001- 833 -LRB101 09785 JWD 61498 a

1    effect on June 30, 2019 from the 20% of the funds set
2    aside.
3        (3) The remainder of the 20%, or $34,000,000, shall be
4    used to increase each facility's rate by an equal
5    percentage.
6    To implement item (i) in this subsection, facilities shall
7file quarterly reports documenting compliance with its
8annually approved staffing plan, which shall permit compliance
9with Section 3-202.05 of the Nursing Home Care Act. A facility
10that fails to meet the benchmarks and dates contained in the
11plan may have its add-on adjusted in the quarter following the
12quarterly review. Nothing in this Section shall limit the
13ability of the facility to appeal a ruling of non-compliance
14and a subsequent reduction to the add-on. Funds adjusted for
15noncompliance shall be maintained in the Long-Term Care
16Provider Fund and accounted for separately. At the end of each
17fiscal year, these funds shall be made available to facilities
18for special staffing projects.
19    In order to provide for the expeditious and timely
20implementation of the provisions of this amendatory Act of the
21101st General Assembly, emergency rules to implement any
22provision of this amendatory Act of the 101st General Assembly
23may be adopted in accordance with this subsection by the agency
24charged with administering that provision or initiative. The
25agency shall simultaneously file emergency rules and permanent
26rules to ensure that there is no interruption in administrative

 

 

10100SB1814ham001- 834 -LRB101 09785 JWD 61498 a

1guidance. The 150-day limitation of the effective period of
2emergency rules does not apply to rules adopted under this
3subsection, and the effective period may continue through June
430, 2021. The 24-month limitation on the adoption of emergency
5rules does not apply to rules adopted under this subsection.
6The adoption of emergency rules authorized by this subsection
7is deemed to be necessary for the public interest, safety, and
8welfare.
9(Source: P.A. 98-104, Article 6, Section 6-240, eff. 7-22-13;
1098-104, Article 11, Section 11-35, eff. 7-22-13; 98-651, eff.
116-16-14; 98-727, eff. 7-16-14; 98-756, eff. 7-16-14; 99-78,
12eff. 7-20-15.)
 
13    Section 20-15. The Nursing Home Care Act is amended by
14changing Sections 2-106.1, 3-202.05, and 3-209 and by adding
15Section 3-305.8 as follows:
 
16    (210 ILCS 45/2-106.1)
17    Sec. 2-106.1. Drug treatment.
18    (a) A resident shall not be given unnecessary drugs. An
19unnecessary drug is any drug used in an excessive dose,
20including in duplicative therapy; for excessive duration;
21without adequate monitoring; without adequate indications for
22its use; or in the presence of adverse consequences that
23indicate the drugs should be reduced or discontinued. The
24Department shall adopt, by rule, the standards for unnecessary

 

 

10100SB1814ham001- 835 -LRB101 09785 JWD 61498 a

1drugs contained in interpretive guidelines issued by the United
2States Department of Health and Human Services for the purposes
3of administering Titles XVIII and XIX of the Social Security
4Act.
5    (b) Except in the case of an emergency, psychotropic
6Psychotropic medication shall not be administered prescribed
7without the informed consent of the resident or , the resident's
8surrogate decision maker guardian, or other authorized
9representative. "Psychotropic medication" means medication
10that is used for or listed as used for psychotropic
11antipsychotic, antidepressant, antimanic, or antianxiety
12behavior modification or behavior management purposes in the
13latest editions of the AMA Drug Evaluations or the Physician's
14Desk Reference. "Emergency" has the same meaning as in Section
151-112 of the Nursing Home Care Act. A facility shall (i)
16document the alleged emergency in detail, including the facts
17surrounding the medication's need, and (ii) present this
18documentation to the resident and the resident's
19representative. No later than January 1, 2021, the The
20Department shall adopt, by rule, a protocol specifying how
21informed consent for psychotropic medication may be obtained or
22refused. The protocol shall require, at a minimum, a discussion
23between (i) the resident or the resident's surrogate decision
24maker authorized representative and (ii) the resident's
25physician, a registered pharmacist (who is not a dispensing
26pharmacist for the facility where the resident lives), or a

 

 

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1licensed nurse about the possible risks and benefits of a
2recommended medication and the use of standardized consent
3forms designated by the Department. The protocol shall include
4informing the resident, surrogate decision maker, or both of
5the existence of a copy of: the resident's care plan; the
6facility policies and procedures adopted in compliance with
7subsection (b-15) of this Section; and a notification that the
8most recent of the resident's care plans and the facility's
9policies are available to the resident or surrogate decision
10maker upon request. Each form developed by the Department (i)
11shall be written in plain language, (ii) shall be able to be
12downloaded from the Department's official website, (iii) shall
13include information specific to the psychotropic medication
14for which consent is being sought, and (iv) shall be used for
15every resident for whom psychotropic drugs are prescribed. The
16Department shall utilize the rules, protocols, and forms
17developed and implemented under the Specialized Mental Health
18Rehabilitation Act of 2013 in effect on the effective date of
19this amendatory Act of the 101st General Assembly, except to
20the extent that this Act requires a different procedure, and
21except that the maximum possible period for informed consent
22shall be until: (1) a change in the prescription occurs, either
23as to type of psychotropic medication or dosage; or (2) a
24resident's care plan changes. The Department may further amend
25the rules after January 1, 2021 pursuant to existing rulemaking
26authority. In addition to creating those forms, the Department

 

 

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1shall approve the use of any other informed consent forms that
2meet criteria developed by the Department. At the discretion of
3the Department, informed consent forms may include side effects
4that the Department reasonably believes are more common, with a
5direction that more complete information can be found via a
6link on the Department's website to third-party websites with
7more complete information, such as the United States Food and
8Drug Administration's website. The Department or a facility
9shall incur no liability for information provided on a consent
10form so long as the consent form is substantially accurate
11based upon generally accepted medical principles and if the
12form includes the website links.
13    Informed consent shall be sought from the resident. For the
14purposes of this Section, "surrogate decision maker" means an
15individual representing the resident's interests as permitted
16by this Section. Informed consent shall be sought by the
17resident's guardian of the person if one has been named by a
18court of competent jurisdiction. In the absence of a
19court-ordered guardian, informed consent shall be sought from a
20health care agent under the Illinois Power of Attorney Act who
21has authority to give consent. If neither a court-ordered
22guardian of the person nor a health care agent under the
23Illinois Power of Attorney Act is available and the attending
24physician determines that the resident lacks capacity to make
25decisions, informed consent shall be sought from the resident's
26attorney-in-fact designated under the Mental Health Treatment

 

 

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1Preference Declaration Act, if applicable, or the resident's
2representative.
3    In addition to any other penalty prescribed by law, a
4facility that is found to have violated this subsection, or the
5federal certification requirement that informed consent be
6obtained before administering a psychotropic medication, shall
7thereafter be required to obtain the signatures of 2 licensed
8health care professionals on every form purporting to give
9informed consent for the administration of a psychotropic
10medication, certifying the personal knowledge of each health
11care professional that the consent was obtained in compliance
12with the requirements of this subsection.
13    (b-5) A facility must obtain voluntary informed consent, in
14writing, from a resident or the resident's surrogate decision
15maker before administering or dispensing a psychotropic
16medication to that resident.
17    (b-10) No facility shall deny continued residency to a
18person on the basis of the person's or resident's, or the
19person's or resident's surrogate decision maker's, refusal of
20the administration of psychotropic medication, unless the
21facility can demonstrate that the resident's refusal would
22place the health and safety of the resident, the facility
23staff, other residents, or visitors at risk.
24    A facility that alleges that the resident's refusal to
25consent to the administration of psychotropic medication will
26place the health and safety of the resident, the facility

 

 

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1staff, other residents, or visitors at risk must: (1) document
2the alleged risk in detail; (2) present this documentation to
3the resident or the resident's surrogate decision maker, to the
4Department, and to the Office of the State Long Term Care
5Ombudsman; and (3) inform the resident or his or her surrogate
6decision maker of his or her right to appeal to the Department.
7The documentation of the alleged risk shall include a
8description of all nonpharmacological or alternative care
9options attempted and why they were unsuccessful.
10    (b-15) Within 100 days after the effective date of any
11rules adopted by the Department under subsection (b) of this
12Section, all facilities shall implement written policies and
13procedures for compliance with this Section. When the
14Department conducts its annual survey of a facility, the
15surveyor may review these written policies and procedures and
16either:
17        (1) give written notice to the facility that the
18    policies or procedures are sufficient to demonstrate the
19    facility's intent to comply with this Section; or
20        (2) provide written notice to the facility that the
21    proposed policies and procedures are deficient, identify
22    the areas that are deficient, and provide 30 days for the
23    facility to submit amended policies and procedures that
24    demonstrate its intent to comply with this Section.
25    A facility's failure to submit the documentation required
26under this subsection is sufficient to demonstrate its intent

 

 

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1to not comply with this Section and shall be grounds for review
2by the Department.
3    All facilities must provide training and education on the
4requirements of this Section to all personnel involved in
5providing care to residents and train and educate such
6personnel on the methods and procedures to effectively
7implement the facility's policies. Training and education
8provided under this Section must be documented in each
9personnel file.
10    (b-20) Upon the receipt of a report of any violation of
11this Section, the Department shall investigate and, upon
12finding sufficient evidence of a violation of this Section, may
13proceed with disciplinary action against the licensee of the
14facility. In any administrative disciplinary action under this
15subsection, the Department shall have the discretion to
16determine the gravity of the violation and, taking into account
17mitigating and aggravating circumstances and facts, may adjust
18the disciplinary action accordingly.
19    (b-25) A violation of informed consent that, for an
20individual resident, lasts for 7 days or more under this
21Section is, at a minimum, a Type "B" violation. A second
22violation of informed consent within a year from a previous
23violation in the same facility regardless of the duration of
24the second violation is, at a minimum, a Type "B" violation.
25    (b-30) Any violation of this Section by a facility may be
26enforced by an action brought by the Department in the name of

 

 

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1the People of Illinois for injunctive relief, civil penalties,
2or both injunctive relief and civil penalties. The Department
3may initiate the action upon its own complaint or the complaint
4of any other interested party.
5    (b-35) Any resident who has been administered a
6psychotropic medication in violation of this Section may bring
7an action for injunctive relief, civil damages, and costs and
8attorney's fees against any facility responsible for the
9violation.
10    (b-40) An action under this Section must be filed within 2
11years of either the date of discovery of the violation that
12gave rise to the claim or the last date of an instance of a
13noncompliant administration of psychotropic medication to the
14resident, whichever is later.
15    (b-45) A facility subject to action under this Section
16shall be liable for damages of up to $500 for each day after
17discovery of a violation that the facility violates the
18requirements of this Section.
19    (b-55) The rights provided for in this Section are
20cumulative to existing resident rights. No part of this Section
21shall be interpreted as abridging, abrogating, or otherwise
22diminishing existing resident rights or causes of action at law
23or equity.
24    (c) The requirements of this Section are intended to
25control in a conflict with the requirements of Sections 2-102
26and 2-107.2 of the Mental Health and Developmental Disabilities

 

 

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1Code with respect to the administration of psychotropic
2medication.
3(Source: P.A. 95-331, eff. 8-21-07; 96-1372, eff. 7-29-10.)
 
4    (210 ILCS 45/3-202.05)
5    Sec. 3-202.05. Staffing ratios effective July 1, 2010 and
6thereafter.
7    (a) For the purpose of computing staff to resident ratios,
8direct care staff shall include:
9        (1) registered nurses;
10        (2) licensed practical nurses;
11        (3) certified nurse assistants;
12        (4) psychiatric services rehabilitation aides;
13        (5) rehabilitation and therapy aides;
14        (6) psychiatric services rehabilitation coordinators;
15        (7) assistant directors of nursing;
16        (8) 50% of the Director of Nurses' time; and
17        (9) 30% of the Social Services Directors' time.
18    The Department shall, by rule, allow certain facilities
19subject to 77 Ill. Admin. Code 300.4000 and following (Subpart
20S) to utilize specialized clinical staff, as defined in rules,
21to count towards the staffing ratios.
22    Within 120 days of the effective date of this amendatory
23Act of the 97th General Assembly, the Department shall
24promulgate rules specific to the staffing requirements for
25facilities federally defined as Institutions for Mental

 

 

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1Disease. These rules shall recognize the unique nature of
2individuals with chronic mental health conditions, shall
3include minimum requirements for specialized clinical staff,
4including clinical social workers, psychiatrists,
5psychologists, and direct care staff set forth in paragraphs
6(4) through (6) and any other specialized staff which may be
7utilized and deemed necessary to count toward staffing ratios.
8    Within 120 days of the effective date of this amendatory
9Act of the 97th General Assembly, the Department shall
10promulgate rules specific to the staffing requirements for
11facilities licensed under the Specialized Mental Health
12Rehabilitation Act of 2013. These rules shall recognize the
13unique nature of individuals with chronic mental health
14conditions, shall include minimum requirements for specialized
15clinical staff, including clinical social workers,
16psychiatrists, psychologists, and direct care staff set forth
17in paragraphs (4) through (6) and any other specialized staff
18which may be utilized and deemed necessary to count toward
19staffing ratios.
20    (b) (Blank). Beginning January 1, 2011, and thereafter,
21light intermediate care shall be staffed at the same staffing
22ratio as intermediate care.
23    (b-5) For purposes of the minimum staffing ratios in this
24Section, all residents shall be classified as requiring either
25skilled care or intermediate care.
26    As used in this subsection:

 

 

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1    "Intermediate care" means basic nursing care and other
2restorative services under periodic medical direction.
3    "Skilled care" means skilled nursing care, continuous
4skilled nursing observations, restorative nursing, and other
5services under professional direction with frequent medical
6supervision.
7    (c) Facilities shall notify the Department within 60 days
8after the effective date of this amendatory Act of the 96th
9General Assembly, in a form and manner prescribed by the
10Department, of the staffing ratios in effect on the effective
11date of this amendatory Act of the 96th General Assembly for
12both intermediate and skilled care and the number of residents
13receiving each level of care.
14    (d)(1) (Blank). Effective July 1, 2010, for each resident
15needing skilled care, a minimum staffing ratio of 2.5 hours of
16nursing and personal care each day must be provided; for each
17resident needing intermediate care, 1.7 hours of nursing and
18personal care each day must be provided.
19    (2) (Blank). Effective January 1, 2011, the minimum
20staffing ratios shall be increased to 2.7 hours of nursing and
21personal care each day for a resident needing skilled care and
221.9 hours of nursing and personal care each day for a resident
23needing intermediate care.
24    (3) (Blank). Effective January 1, 2012, the minimum
25staffing ratios shall be increased to 3.0 hours of nursing and
26personal care each day for a resident needing skilled care and

 

 

10100SB1814ham001- 845 -LRB101 09785 JWD 61498 a

12.1 hours of nursing and personal care each day for a resident
2needing intermediate care.
3    (4) (Blank). Effective January 1, 2013, the minimum
4staffing ratios shall be increased to 3.4 hours of nursing and
5personal care each day for a resident needing skilled care and
62.3 hours of nursing and personal care each day for a resident
7needing intermediate care.
8    (5) Effective January 1, 2014, the minimum staffing ratios
9shall be increased to 3.8 hours of nursing and personal care
10each day for a resident needing skilled care and 2.5 hours of
11nursing and personal care each day for a resident needing
12intermediate care.
13    (e) Ninety days after the effective date of this amendatory
14Act of the 97th General Assembly, a minimum of 25% of nursing
15and personal care time shall be provided by licensed nurses,
16with at least 10% of nursing and personal care time provided by
17registered nurses. These minimum requirements shall remain in
18effect until an acuity based registered nurse requirement is
19promulgated by rule concurrent with the adoption of the
20Resource Utilization Group classification-based payment
21methodology, as provided in Section 5-5.2 of the Illinois
22Public Aid Code. Registered nurses and licensed practical
23nurses employed by a facility in excess of these requirements
24may be used to satisfy the remaining 75% of the nursing and
25personal care time requirements. Notwithstanding this
26subsection, no staffing requirement in statute in effect on the

 

 

10100SB1814ham001- 846 -LRB101 09785 JWD 61498 a

1effective date of this amendatory Act of the 97th General
2Assembly shall be reduced on account of this subsection.
3    (f) The Department shall submit proposed rules for adoption
4by January 1, 2020 establishing a system for determining
5compliance with minimum staffing set forth in this Section and
6the requirements of 77 Ill. Adm. Code 300.1230 adjusted for any
7waivers granted under Section 3-303.1. Compliance shall be
8determined quarterly by comparing the number of hours provided
9per resident per day using the Centers for Medicare and
10Medicaid Services' payroll-based journal and the facility's
11daily census, broken down by intermediate and skilled care as
12self-reported by the facility to the Department on a quarterly
13basis. The Department shall use the quarterly payroll-based
14journal and the self-reported census to calculate the number of
15hours provided per resident per day and compare this ratio to
16the minimum staffing standards required under this Section, as
17impacted by any waivers granted under Section 3-303.1.
18Discrepancies between job titles contained in this Section and
19the payroll-based journal shall be addressed by rule.
20    (g) The Department shall submit proposed rules for adoption
21by January 1, 2020 establishing monetary penalties for
22facilities not in compliance with minimum staffing standards
23under this Section. No monetary penalty may be issued for
24noncompliance during the implementation period, which shall be
25July 1, 2020 through September 30, 2020. If a facility is found
26to be noncompliant during the implementation period, the

 

 

10100SB1814ham001- 847 -LRB101 09785 JWD 61498 a

1Department shall provide a written notice identifying the
2staffing deficiencies and require the facility to provide a
3sufficiently detailed correction plan to meet the statutory
4minimum staffing levels. Monetary penalties shall be imposed
5beginning no later than January 1, 2021 and quarterly
6thereafter and shall be based on the latest quarter for which
7the Department has data. Monetary penalties shall be
8established based on a formula that calculates on a daily basis
9the cost of wages and benefits for the missing staffing hours.
10All notices of noncompliance shall include the computations
11used to determine noncompliance and establishing the variance
12between minimum staffing ratios and the Department's
13computations. The penalty for the first offense shall be 125%
14of the cost of wages and benefits for the missing staffing
15hours. The penalty shall increase to 150% of the cost of wages
16and benefits for the missing staffing hours for the second
17offense and 200% the cost of wages and benefits for the missing
18staffing hours for the third and all subsequent offenses. The
19penalty shall be imposed regardless of whether the facility has
20committed other violations of this Act during the same period
21that the staffing offense occurred. The penalty may not be
22waived, but the Department shall have the discretion to
23determine the gravity of the violation in situations where
24there is no more than a 10% deviation from the staffing
25requirements and make appropriate adjustments to the penalty.
26The Department is granted discretion to waive the penalty when

 

 

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1unforeseen circumstances have occurred that resulted in
2call-offs of scheduled staff. This provision shall be applied
3no more than 6 times per quarter. Nothing in this Section
4diminishes a facility's right to appeal.
5(Source: P.A. 97-689, eff. 6-14-12; 98-104, eff. 7-22-13.)
 
6    (210 ILCS 45/3-209)  (from Ch. 111 1/2, par. 4153-209)
7    Sec. 3-209. Required posting of information.
8    (a) Every facility shall conspicuously post for display in
9an area of its offices accessible to residents, employees, and
10visitors the following:
11        (1) Its current license;
12        (2) A description, provided by the Department, of
13    complaint procedures established under this Act and the
14    name, address, and telephone number of a person authorized
15    by the Department to receive complaints;
16        (3) A copy of any order pertaining to the facility
17    issued by the Department or a court; and
18        (4) A list of the material available for public
19    inspection under Section 3-210.
20    (b) A facility that has received a notice of violation for
21a violation of the minimum staffing requirements under Section
223-202.05 shall display, during the period of time the facility
23is out of compliance, a notice stating in Calibri (body) font
24and 26-point type in black letters on an 8.5 by 11 inch white
25paper the following:
 

 

 

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1"Notice Dated: ...................
2This facility does not currently meet the minimum staffing
3ratios required by law. Posted at the direction of the Illinois
4Department of Public Health.".
 
5The notice must be posted, at a minimum, at all publicly used
6exterior entryways into the facility, inside the main entrance
7lobby, and next to any registration desk for easily accessible
8viewing. The notice must also be posted on the main page of the
9facility's website. The Department shall have the discretion to
10determine the gravity of any violation and, taking into account
11mitigating and aggravating circumstances and facts, may reduce
12the requirement of, and amount of time for, posting the notice.
13(Source: P.A. 81-1349.)
 
14    (210 ILCS 45/3-305.8 new)
15    Sec. 3-305.8. Database of nursing home quarterly reports
16and citations.
17    (a) The Department shall publish the quarterly reports of
18facilities in violation of this Act in an easily searchable,
19comprehensive, and downloadable electronic database on the
20Department's website in language that is easily understood. The
21database shall include quarterly reports of all facilities that
22have violated this Act starting from 2005 and shall continue
23indefinitely. The database shall be in an electronic format

 

 

10100SB1814ham001- 850 -LRB101 09785 JWD 61498 a

1with active hyperlinks to individual facility citations. The
2database shall be updated quarterly and shall be electronically
3searchable using a facility's name and address and the facility
4owner's name and address.
5    (b) In lieu of the database under subsection (a), the
6Department may elect to publish the list mandated under Section
73-304 in an easily searchable, comprehensive, and downloadable
8electronic database on the Department's website in plain
9language. The database shall include the information from all
10such lists since 2005 and shall continue indefinitely. The
11database shall be in an electronic format with active
12hyperlinks to individual facility citations. The database
13shall be updated quarterly and shall be electronically
14searchable using a facility's name and address and the facility
15owner's name and address.
 
16    Section 20-20. The Specialized Mental Health
17Rehabilitation Act of 2013 is amended by changing Section 3-106
18as follows:
 
19    (210 ILCS 49/3-106)
20    Sec. 3-106. Pharmaceutical treatment.
21    (a) A consumer shall not be given unnecessary drugs. An
22unnecessary drug is any drug used in an excessive dose,
23including in duplicative therapy; for excessive duration;
24without adequate monitoring; without adequate indications for

 

 

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1its use; or in the presence of adverse consequences that
2indicate the drug should be reduced or discontinued. The
3Department shall adopt, by rule, the standards for unnecessary
4drugs.
5    (b) (Blank). Informed consent shall be required for the
6prescription of psychotropic medication consistent with the
7requirements contained in subsection (b) of Section 2-106.1 of
8the Nursing Home Care Act.
9    (b-5) Psychotropic medication shall not be prescribed
10without the informed consent of the consumer, the consumer's
11guardian, or other authorized representative. "Psychotropic
12medication" means medication that is used for or listed as used
13for antipsychotic, antidepressant, antimanic, or antianxiety
14behavior modification or behavior management purposes in the
15latest editions of the AMA Drug Evaluations or the Physician's
16Desk Reference. The Department shall adopt, by rule, a protocol
17specifying how informed consent for psychotropic medication
18may be obtained or refused. The protocol shall require, at a
19minimum, a discussion between the consumer or the consumer's
20authorized representative and the consumer's physician, a
21registered pharmacist who is not a dispensing pharmacist for
22the facility where the consumer lives, or a licensed nurse
23about the possible risks and benefits of a recommended
24medication and the use of standardized consent forms designated
25by the Department. Each form developed by the Department shall
26(i) be written in plain language, (ii) be able to be downloaded

 

 

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1from the Department's official website, (iii) include
2information specific to the psychotropic medication for which
3consent is being sought, and (iv) be used for every consumer
4for whom psychotropic drugs are prescribed. In addition to
5creating those forms, the Department shall approve the use of
6any other informed consent forms that meet criteria developed
7by the Department. In addition to any other penalty prescribed
8by law, a facility that is found to have violated this
9subsection, or the federal certification requirement that
10informed consent be obtained before administering a
11psychotropic medication, shall thereafter be required to
12obtain the signatures of 2 licensed health care professionals
13on every form purporting to give informed consent for the
14administration of a psychotropic medication, certifying the
15personal knowledge of each health care professional that the
16consent was obtained in compliance with the requirements of
17this subsection.
18    The requirements of this Section are intended to control in
19a conflict with the requirements of Sections 2-102 and 2-107.2
20of the Mental Health and Developmental Disabilities Code with
21respect to the administration of psychotropic medication.
22    (c) No drug shall be administered except upon the order of
23a person lawfully authorized to prescribe for and treat mental
24illness.
25    (d) All drug orders shall be written, dated, and signed by
26the person authorized to give such an order. The name,

 

 

10100SB1814ham001- 853 -LRB101 09785 JWD 61498 a

1quantity, or specific duration of therapy, dosage, and time or
2frequency of administration of the drug and the route of
3administration if other than oral shall be specific.
4    (e) Verbal orders for drugs and treatment shall be received
5only by those authorized under Illinois law to do so from their
6supervising physician. Such orders shall be recorded
7immediately in the consumer's record by the person receiving
8the order and shall include the date and time of the order.
9(Source: P.A. 98-104, eff. 7-22-13.)
 
10
ARTICLE 25. PRIVATE-PUBLIC PARTNERSHIP

 
11    Section 25-1. Short title. This Article may be cited as the
12Public-Private Partnership for Civic and Transit
13Infrastructure Project Act. References in this Article to "this
14Act" mean this Article.
 
15    Section 25-5. Public policy and legislative findings.
16    (a) It is in the best interest of the State of Illinois to
17encourage private investment in public transit-oriented
18infrastructure projects with broad economic development, civic
19and diversity equity, and community impacts, and to encourage
20related private development activities that will generate new
21State and local revenues to fund such public infrastructure, as
22well as to fund other statewide priorities.
23    (b) Existing methods of procurement and financing of

 

 

10100SB1814ham001- 854 -LRB101 09785 JWD 61498 a

1transit-oriented public infrastructure projects serving the
2needs of the public limit the State's ability to access
3underutilized private land for such public infrastructure
4projects and to encourage private, tax-generating development
5on and adjacent to such public infrastructure projects.
6    (c) A private entity has proposed a civic and transit
7infrastructure project, to be completed in one or more phases,
8which presents an opportunity for a prudent State investment
9that will develop a major public transit infrastructure asset
10that has the potential to connect Metra, the South Shore Line,
11Amtrak, the Northern Indiana Commuter Transportation District,
12the Chicago Transportation Authority, bus service, and a
13central-area circulator transit system while bringing
14significant civic, economic, and fiscal benefits to the State.
15    (d) It is in the best interest of the State to authorize
16the public agency to enter into a public-private partnership
17with the private entity, whereby the private entity will
18develop, finance, construct, operate, and manage the Civic and
19Transit Infrastructure Project as necessary public
20infrastructure in the State, and for the State to utilize a
21portion of future State revenues to ultimately acquire the
22civic build as an asset of the State.
23    (e) The private entity will be accountable to the People of
24Illinois through a comprehensive system of oversight,
25auditing, and reporting, and shall meet, at a minimum, the
26State's utilization goals for business enterprises established

 

 

10100SB1814ham001- 855 -LRB101 09785 JWD 61498 a

1in the Business Enterprise for Minorities, Women, and Persons
2with Disabilities Act as established for similar
3infrastructure projects in the State. The private entity will
4establish and manage a comprehensive Targeted Business and
5Workforce Participation Program for the Civic and Transit
6Infrastructure Project that establishes definitive goals and
7objectives associated with the professional and construction
8services, contracts entered into, and hours of the workforce
9employed in the development of the Civic and Transit
10Infrastructure Project. The Targeted Business and Workforce
11Participation Program will emphasize the expansion of business
12capacity and workforce opportunity that can be sustained among
13minority, women, disabled, and veteran businesses and
14individuals that are contracted or employed under the Targeted
15Business and Workforce Participation Program developed for the
16Civic and Transit Infrastructure Project.
17    (f) The utilization of a portion of the State's sales tax
18to repay the cost of its public-private partnership with the
19private entity for the development, financing, construction,
20operation, and management of the Civic and Transit
21Infrastructure Project is of benefit to the State for the
22reasons that the State would not otherwise derive the revenue
23from the Civic and Transit Infrastructure Project, or the
24private development on and adjacent to the Civic and Transit
25Infrastructure Project, without the public-private
26partnership, and the State or a political subdivision thereof

 

 

10100SB1814ham001- 856 -LRB101 09785 JWD 61498 a

1will ultimately own the Civic and Transit Infrastructure
2Project.
3    (g) It is found and declared that the implementation of the
4Civic and Transit Infrastructure Project through a
5public-private partnership as provided under this Act has the
6ability to reduce unemployment in the State, create new jobs,
7expand the business and workforce capacity among minority,
8woman, disabled and veteran businesses and individuals,
9improve mobility and opportunity for the People of the State of
10Illinois, and, by the provision of new public infrastructure
11and private development, greatly enhance the overall tax base
12and strengthen the economy of the State.
13    (h) In order to provide for flexibility in meeting the
14financial, design, engineering, and construction needs of the
15State, and its agencies and departments, and in order to
16provide continuing and adequate financing for the Civic and
17Transit Infrastructure Project on favorable terms, the
18delegations of authority to the public agency, the State
19Comptroller, the State Treasurer and other officers of the
20State that are contained in this Act are necessary and
21desirable.
 
22    Section 25-10. Definitions. As used in this Act:
23    "Civic and Transit Infrastructure Project" or "civic
24build" or "Project" means civic infrastructure, whether
25publicly or privately owned, located in the City of Chicago,

 

 

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1generally within the boundaries of East 14th Street; extending
2east to Lake Shore Drive; south to McCormick Place's North
3Building; west to the outer boundary of the McCormick Place
4busway and, where it extends farther west, the St. Charles
5Airline; northwest to South Indiana Avenue; north to East 15th
6Place; east to the McCormick Place busway; and north to East
714th Street, in total comprising approximately 34 acres,
8including, without limitation: (1) streets, roadways,
9pedestrian ways, commuter linkages and circulator transit
10systems, bridges, tunnels, overpasses, bus ways, and guideways
11connected to or adjacent to the Project; (2) utilities systems
12and related facilities, utility relocations and replacements,
13utility-line extensions, network and communication systems,
14streetscape improvements, drainage systems, sewer and water
15systems, subgrade structures and associated improvements; (3)
16landscaping, facade construction and restoration, wayfinding,
17and signage; (4) public transportation and transit facilities
18and related infrastructure, vehicle parking facilities, and
19other facilities that encourage intermodal transportation and
20public transit connected to or adjacent to the Project; (5)
21railroad infrastructure, stations, maintenance and storage
22facilities; (6) parks, plazas, atriums, civic and cultural
23facilities, community and recreational facilities, facilities
24to promote tourism and hospitality, educational facilities,
25conferencing and conventions, broadcast and related multimedia
26infrastructure, destination and community retail, dining and

 

 

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1entertainment facilities; and (7) other facilities with the
2primary purpose of attracting and fostering economic
3development within the area of the Civic and Transit
4Infrastructure Project by generating additional tax base, all
5as agreed upon in a public private agreement. "Civic build"
6includes any improvements or substantial enhancements or
7modifications to civic infrastructure located on or connected
8or adjacent to the Civic and Transit Infrastructure Project.
9"Civic Build" does not include commercial office, residential,
10or hotel facilities, or any retail, dining, and entertainment
11included within such facilities as part of a Private Build,
12constructed on or adjacent to the civic build.
13    "Civic build cost" means all costs of the civic build, as
14specified in the public-private agreement, and includes,
15without limitation, the cost of the following activities as
16part of the Civic and Transit Infrastructure Project: (1)
17acquiring or leasing real property, including air rights, and
18other assets associated with the Project; (2) demolishing,
19repairing, or rehabilitating buildings; (3) remediating land
20and buildings as required to prepare the property for
21development; (4) installing, constructing, or reconstructing,
22elements of civic infrastructure required to support the
23overall Project, including, without limitation, streets,
24roadways, pedestrian ways and commuter linkages, utilities
25systems and related facilities, utility relocations and
26replacements, network and communication systems, streetscape

 

 

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1improvements, drainage systems, sewer and water systems,
2subgrade structures and associated improvements, landscaping,
3facade construction and restoration, wayfinding and signage,
4and other components of community infrastructure; (5)
5acquiring, constructing or reconstructing, and equipping
6transit stations, parking facilities, and other facilities
7that encourage intermodal transportation and public transit;
8(6) installing, constructing or reconstructing, and equipping
9core elements of civic infrastructure to promote and encourage
10economic development, including, without limitation, parks,
11cultural facilities, community and recreational facilities,
12facilities to promote tourism and hospitality, educational
13facilities, conferencing and conventions, broadcast and
14related multimedia infrastructure, destination and community
15retail, dining and entertainment facilities, and other
16facilities with the primary purpose of attracting and fostering
17economic development within the area by generating a new tax
18base; (7) providing related improvements, including, without
19limitation, excavation, earth retention, soil stabilization
20and correction, site improvements, and future capital
21improvements and expenses; (8) planning, engineering, legal,
22marketing, development, insurance, finance, and other related
23professional services and costs associated with the civic
24build; and (9) the commissioning or operational start-up of any
25component of the civic build.
26    "Develop" or "development" means to do one or more of the

 

 

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1following: plan, design, develop, lease, acquire, install,
2construct, reconstruct, repair, rehabilitate, replace, or
3extend the Civic and Transit Infrastructure Project as provided
4under this Act.
5    "Maintain" or "maintenance" includes ordinary maintenance,
6repair, rehabilitation, capital maintenance, maintenance
7replacement, and other categories of maintenance that may be
8designated by the public-private agreement for the Civic and
9Transit Infrastructure Project as provided under this Act.
10    "Operate" or "operation" means to do one or more of the
11following: maintain, improve, equip, modify, or otherwise
12operate the Civic and Transit Infrastructure Project as
13provided under this Act.
14    "Private build" means all commercial, industrial or
15residential facilities, or property that is not included in the
16definition of civic build. The private build may include
17commercial office, residential, educational, health and
18wellness, or hotel facilities constructed on or adjacent to the
19civic build, and retail, dining, and entertainment facilities
20that are not included as part of the civic build under the
21public-private agreement.
22    "Private entity" means any private entity associated with
23the Civic and Transit Infrastructure Project at the time of
24execution and delivery of a public-private agreement, and its
25successors or assigns. The private entity may enter into a
26public-private agreement with the public agency on behalf of

 

 

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1the State for the development, financing, construction,
2operational, or management of the Civic and Transit
3Infrastructure Project under this Act.
4    "Public agency" means the Governor's Office of Management
5and Budget.
6    "Public private agreement" or "agreement" means one or more
7agreements or contracts entered into between the public agency
8on behalf of the State and private entity, and all schedules,
9exhibits, and attachments thereto, entered into under this Act
10for the development, financing, construction, operation, or
11management of the Civic and Transit Infrastructure Project,
12whereby the private entity will develop, finance, construct,
13own, operate, and manage the Project for a definite term in
14return for the right to receive the revenues generated from the
15Project and other required payments from the State, including,
16but not limited to, a portion of the State sales taxes, as
17provided under this Act.
18    "Revenues" means all revenues, including, but not limited
19to, income user fees; ticket fees; earnings, interest, lease
20payments, allocations, moneys from the federal government,
21grants, loans, lines of credit, credit guarantees, bond
22proceeds, equity investments, service payments, or other
23receipts arising out of or in connection with the financing,
24development, construction, operation, and management of the
25Project under this Act. "Revenues" does not include the State
26payments to the Civic and Transit Infrastructure Fund as

 

 

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1required under this Act.
2    "State" means the State of Illinois.
3    "User fees" means the tolls, rates, fees, or other charges
4imposed by the State or private entity for use of all or part
5of the civic build.
 
6    Section 25-15. Formation of the public-private agreement.
7    (a) In consideration of the requirements of this Act and in
8order to enable the State to facilitate the development,
9financing, construction, management, and operation of Civic
10and Transit Infrastructure Projects, a public agency shall have
11the authority and shall take all necessary steps to enter into
12a public-private agreement with a private entity to develop,
13finance, construct, operate, and manage Civic and Transit
14Infrastructure Projects. Prior to negotiating the
15public-private agreement, the public agency shall have the
16authority to take all necessary steps to enter into interim
17agreements with the private entity to facilitate the
18negotiations for the public-private agreement consistent with
19this Act.
20    (b) The public agency shall serve as a fiduciary to the
21State in entering into the public-private agreement with the
22private entity.
23    (c) The public agency may retain such experts and advisors
24as are necessary to fulfill its duties and responsibilities
25under this Act and may rely upon existing third-party reports

 

 

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1and analyses related to the Civic and Transit Infrastructure
2Project. The public agency may expend funds as necessary to
3facilitate negotiating and entering into a public-private
4agreement.
5    (d) The public agency shall have the authority to adopt
6rules to facilitate the administration of the public-private
7agreement entered into consistent with this Act.
8    (e) The term of the public-private agreement, including all
9extensions, shall be no more than 75 years. The term of a
10public-private agreement may be extended by the public agency
11if it deems that such extension is in the best interest of the
12State.
13    (f) Except as otherwise provided under this Act, the Civic
14and Transit Infrastructure Project shall be subject to all
15applicable planning requirements otherwise required by the
16State or local law, including land use planning, regional
17planning, transportation planning, and environmental
18compliance requirements.
19    (g) The public agency shall be responsible for fulfilling
20all required obligations related to any requests for disclosure
21of records related to the public business of the public agency
22and expenditure of State moneys under this Act pursuant to the
23Freedom of Information Act.
24    (h) The public-private agreement shall require the private
25entity to enter into a project labor agreement.
 

 

 

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1    Section 25-20. Provisions of the public-private agreement.
2The public-private agreement shall include at a minimum all of
3the following provisions:
4        (1) the term of the public private agreement;
5        (2) a detailed description of the civic build,
6    including the retail, dining, and entertainment components
7    of the civic build and a general description of the
8    anticipated future private build;
9        (3) the powers, duties, responsibilities, obligations,
10    and functions of the public agency and private entity;
11        (4) compensation or payments, including any
12    reimbursement for work performed and goods or services
13    provided, if any, owed to the public agency as the
14    administrator of the public-private agreement on behalf of
15    the State, as specified in the public-private agreement;
16        (5) compensation or payments to the private entity for
17    civic build costs, plus any required debt service payments
18    for the civic build, debt service reserves or sinking
19    funds, financing costs, payments for operation and
20    management of the civic build, payments representing the
21    reasonable return on the private equity investment in the
22    civic build, and payments in respect of the public use of
23    private land, air rights, or other real property interests
24    for the civic build;
25        (6) a provision granting the private entity with the
26    express authority to structure, negotiate, and execute

 

 

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1    contracts and subcontracts with third parties to enable the
2    private entity to carry out its duties, responsibilities
3    and obligations under this Act relating to the development,
4    financing, construction, management, and operation of the
5    civic build;
6        (7) a provision imposing an affirmative duty on the
7    private entity to provide the public agency with any
8    information the private entity reasonably believes the
9    public agency would need related to the civic build to
10    enable the public agency to exercise its powers, carry out
11    its duties, responsibilities, and obligations, and perform
12    its functions under this Act or the public-private
13    agreement;
14        (8) a provision requiring the private entity to provide
15    the public agency with advance notice of any decision that
16    has a material adverse impact on the public interest
17    related to the civic build so that the public agency has a
18    reasonable opportunity to evaluate that decision;
19        (9) a requirement that the public agency monitor and
20    oversee the civic build and take action that the public
21    agency considers appropriate to ensure that the private
22    entity is in compliance with the terms of the public
23    private agreement;
24        (10) the authority to impose user fees and the amounts
25    of those fees, if applicable, related to the civic build
26    subject to agreement with the private entity;

 

 

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1        (11) a provision stating that the private entity shall
2    have the right to all revenues generated from the civic
3    build until such time that the State takes ownership over
4    the civic build, at which point the State shall have the
5    right to all revenues generated from the civic build,
6    except as set forth in Section 45;
7        (12) a provision governing the rights to real and
8    personal property of the State, the public agency, the
9    private entity, and other third parties, if applicable,
10    relating to the civic build, including, but not limited to,
11    a provision relating to the State's ability to exercise an
12    option to purchase the civic build at varying milestones of
13    the Project agreed to amongst the parties in the public
14    private agreement and consistent with Section 45 of this
15    Act;
16        (13) a provision regarding the implementation and
17    delivery of certain progress reports related to cost,
18    timelines, deadlines, and scheduling of the civic build;
19        (14) procedural requirements for obtaining the prior
20    approval of the public agency when rights that are the
21    subject of the public-private agreement relating to the
22    civic build, including, but not limited to, development
23    rights, construction rights, property rights, and rights
24    to certain revenues, are sold, assigned, transferred, or
25    pledged as collateral to secure financing or for any other
26    reason;

 

 

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1        (15) grounds for termination of the public-private
2    agreement by the public agency and the private entity;
3        (16) review of plans, including development,
4    construction, management, or operations plans by the
5    public agency related to the civic build;
6        (17) inspections by the public agency, including
7    inspections of construction work and improvements, related
8    to the civic build;
9        (18) rights and remedies of the public agency in the
10    event that the private entity defaults or otherwise fails
11    to comply with the terms of the public-private agreement
12    and the rights and remedies of the private entity in the
13    event that the public agency defaults or otherwise fails to
14    comply with the terms of the public-private agreement;
15        (19) a code of ethics for the private entity's officers
16    and employees;
17        (20) maintenance of public liability insurance or
18    other insurance requirements related to the civic build;
19        (21) provisions governing grants and loans, including
20    those received, or anticipated to be received, from the
21    federal government or any agency or instrumentality of the
22    federal government or from any State or local agency;
23        (22) the private entity's targeted business and
24    workforce participation program to meet the State's
25    utilization goals for business enterprises and workforce
26    involving minorities, women, persons with disabilities,

 

 

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1    and veterans;
2        (23) a provision regarding the rights of the public
3    agency and the State following completion of the civic
4    build and transfer to the State consistent with Section 45
5    of this Act;
6        (24) a provision detailing the Project's projected
7    long-range economic impacts, including projections of new
8    spending, construction jobs, and permanent, full-time
9    equivalent jobs;
10        (25) a provision detailing the Project's projected
11    support for regional and statewide transit impacts,
12    transportation mode shifts, and increased transit
13    ridership;
14        (26) a provision detailing the Project's projected
15    impact on increased convention and events visitation;
16        (27) procedures for amendment to the public-private
17    agreement;
18        (28) a provision detailing the processes and
19    procedures that will be followed for contracts and
20    purchases for the civic build; and
21        (29) all other terms, conditions, and provisions
22    acceptable to the public agency that the public agency
23    deems necessary and proper and in the best interest of the
24    State and the public.
 
25    Section 25-25. Removal of private entity executive

 

 

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1employees. The public agency shall have the authority to seek
2the removal of any executive employee of the private entity
3from the Project if the executive employee is found guilty of
4any criminal offense related to the conduct of its business or
5the regulation thereof in any jurisdiction during the term of
6the public-private agreement. The public agency shall have the
7additional authority to approve the successor to the removed
8executive employee in the event the executive employee is
9removed from the Project and that approval shall not be
10unreasonably withheld consistent with the terms of this
11Section. For purposes of this Section, an "executive employee"
12is the President, Chairman, Chief Executive Officer, or Chief
13Financial Officer of the private entity.
 
14    Section 25-30. Public agency reporting requirements. The
15public agency shall submit an annual report to the General
16Assembly with respect to actions taken by the public agency to
17implement and administer the provisions of this Act, and shall
18respond promptly in writing to all inquiries of the General
19Assembly with respect to the public agency's implementation and
20administration of this Act.
 
21    Section 25-35. Public agency publication requirements. The
22public agency shall publish a notice of the execution of the
23public-private agreement on its website and shall publish the
24full text of the public-private agreement on its website.
 

 

 

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1    Section 25-40. Financial arrangements.
2    (a) The public agency may apply for, execute, or endorse
3applications submitted by the private entity to obtain federal,
4State, or local credit assistance to develop, maintain, or
5operate the Project.
6    (b) The private entity may take any action to obtain
7federal, State, or local assistance for the civic build that
8serves the public purpose of this Act and may enter into any
9contracts required to receive the assistance. The public agency
10shall take all reasonable steps to support action by the
11private entity to obtain federal, State, or local assistance
12for the civic build. The assistance may include, but not be
13limited to, federal credit assistance pursuant to Railroad
14Rehabilitation and Improvement Financing and the
15Transportation Infrastructure Finance and Innovation Act. In
16the event the private entity obtains federal, State, or local
17assistance for the civic build that serves the public purpose
18of this Act, the financial assistance shall reduce the State's
19required payments under this Act on terms as mutually agreed to
20by the parties in the public-private agreement.
21    (c) Any financing of the civic build costs may be in the
22amounts and subject to the terms and conditions contained in
23the public-private agreement.
24    (d) For the purpose of financing or refinancing the civic
25build costs, the private entity and the public agency may do

 

 

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1the following: (1) enter into grant agreements; (2) accept
2grants from any public or private agency or entity; (3) receive
3the required payments from the State under this Act; and (4)
4receive any other payments or monies permitted under this Act
5or agreed to by the parties in the public-private agreement.
6    (e) For the purpose of financing or refinancing the civic
7build, public funds may be used and mixed and aggregated with
8private funds provided by or on behalf of the private entity or
9other private entities. However, that the required payments
10from the State under Sections 50 and 55 of this Act shall be
11solely used for civic build costs, plus debt service
12requirements of the civic build, debt service reserves or
13sinking funds, financing costs, payments for operation and
14management of the civic build, payments representing the
15reasonable return on the private equity investment in the civic
16build, and payments in respect of the public use of private
17land, air rights, or other real property interests for the
18civic build, if applicable.
19    (f) The public agency is authorized to facilitate conduit
20tax-exempt or taxable debt financing, if agreed to between the
21public agency and the private entity.
 
22    Section 25-45. Term of agreement; transfer of the civic
23build to the State. Following the completion of the Project and
24the termination of the public-private agreement, the private
25entity's authority and duties under the public-private

 

 

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1agreement shall cease, except for those duties and obligations
2that extend beyond the termination, as set forth in the public
3private agreement, which may include ongoing management and
4operations of the civic build, and all interests and ownership
5in the civic build shall transfer to the State; provided that
6the State has made all required payments to the private entity
7as required under this Act and the public-private agreement.
8The State may also exercise an option to not accept its
9interest and ownership in the civic build. In the event the
10State exercises its option to not accept its interest and
11ownership in the civic build, the private entity shall maintain
12its interest and ownership in the civic build and shall have
13the authority to maintain, further develop, encumber, or sell
14the civic build consistent with its authority as the owner of
15the civic build. In the event the State exercises its option to
16have its interest and ownership in the civic build after all
17required payments have been made to the private entity
18consistent with the public-private agreement and this Act, the
19private entity shall have the authority to enter into an
20operating agreement with the public agency, on such terms that
21are reasonable and customary for operating agreements, to
22operate and manage the civic build for an annual operator fee
23and payment from the State representing a portion of the net
24operating income of the civic build as further defined and
25described in the public private agreement between the private
26entity and the public agency.
 

 

 

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1    Section 25-50. Payment to the private entity.
2    (a) Notwithstanding anything in the public private
3agreement to the contrary: (1) the civic build cost shall not
4exceed a total of $3,800,000,000; and (2) no State equity
5payment shall be made prior to State fiscal year 2024 or prior
6to completion of the civic build.
7    (b) The public agency shall be required to take all steps
8necessary to facilitate the required payments to the Civic and
9Transit Infrastructure Fund as set forth in Section 3 of the
10Retailers' Occupation Tax and Section 8.25g of the State
11Finance Act.
 
12    Section 25-55. The Civic and Transit Infrastructure Fund.
13The Civic and Transit Infrastructure Fund is created as a
14special fund in the State Treasury. All moneys transferred to
15the Civic and Transit Infrastructure Fund pursuant to Section
168.25g of the State Finance Act, Section 3 of the Retailers'
17Occupation Act, and this Act shall be used only for the
18purposes authorized by and subject to the limitations and
19conditions of this Act and the public private agreement entered
20into by private entity and the public agency on behalf of the
21State. All payments required under such Acts shall be direct,
22limited obligations of the State of Illinois payable solely
23from and secured by an irrevocable, first priority pledge of
24and lien on moneys on deposit in the Civic and Transit

 

 

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1Infrastructure Fund. The State of Illinois hereby pledges the
2applicable sales tax revenues consistent with the State Finance
3Act and this Act for the time period provided in the public
4private agreement between the private entity and the Authority,
5on behalf of the State. Moneys in the Civic and Transit
6Infrastructure Fund shall be utilized by the public agency on
7behalf of the State to pay the private entity for the
8development, financing, construction, operation and management
9of the civic and transit infrastructure project consistent with
10this Act and the public private agreement. Investment income,
11if any, which is attributable to the investment of moneys in
12the Civic and Transit Infrastructure Fund shall be retained in
13the Fund for any required payment to the private entity under
14this Act and the public private agreement.
 
15    Section 25-60. Additional Powers of the public agency. The
16public agency may exercise any powers provided under this Act
17to facilitate the public-private agreement with the private
18entity. The public agency, the State, or any State agency and
19its officers may not take any action that would impair the
20public-private agreement entered into under this Act, except as
21provided by law.
 
22    Section 25-70. Powers liberally construed. The powers
23conferred by this Act shall be liberally construed in order to
24accomplish their purposes and shall be in addition and

 

 

10100SB1814ham001- 875 -LRB101 09785 JWD 61498 a

1supplemental to the powers conferred by any other law. If any
2other law or rule is inconsistent with this Act, this Act is
3controlling as to the public-private agreement entered into
4under this Act.
 
5    Section 25-75. Full and complete authority. This Act
6contains full and complete authority for agreements and leases
7with the private entity to carry out the activities described
8in this Act. Except as otherwise required by law, no procedure,
9proceedings, publications, notices, consents, approvals,
10orders, or acts by the public agency or any other State or
11local agency or official are required to enter into an
12agreement or lease under this Act.
 
13    Section 25-97. Severability. The provisions of this Act are
14severable under Section 1.31 of the Statute on Statutes.
 
15    Section 25-100. The State Finance Act is amended by adding
16Sections 5.897 and 8.25g as follows:
 
17    (30 ILCS 105/5.897 new)
18    Sec. 5.897. The Civic and Transit Infrastructure Fund.
 
19    (30 ILCS 105/8.25g new)
20    Sec. 8.25g. The Civic and Transit Infrastructure Fund. The
21Civic and Transit Infrastructure Fund is created as a special

 

 

10100SB1814ham001- 876 -LRB101 09785 JWD 61498 a

1fund in the State Treasury. Money in the Civic and Transit
2Infrastructure Fund shall, when the State of Illinois incurs
3infrastructure indebtedness pursuant to the public private
4partnership entered into by the public agency on behalf of the
5State of Illinois with private entity pursuant to the
6Public-Private Partnership for Civic and Transit
7Infrastructure Project Act enacted in this amendatory Act of
8the 101th General Assembly, be used for the purpose of paying
9and discharging monthly the principal and interest on that
10infrastructure indebtedness then due and payable consistent
11with the term established in the public private agreement
12entered into by the public agency on behalf of the State of
13Illinois. The public agency shall, pursuant to its authority
14under the Public-Private Partnership for Civic and Transit
15Infrastructure Project Act, annually certify to the State
16Comptroller and the State Treasurer the amount necessary and
17required, during the fiscal year with respect to which the
18certification is made, to pay the amounts due under the
19Public-Private Partnership for Civic and Transit
20Infrastructure Project Act. On or before the last day of each
21month, the State Comptroller and State Treasurer shall transfer
22the moneys required to be deposited into the Fund under Section
233 of the Retailers' Occupation Tax Act and the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act
25and shall pay from that Fund the required amount certified by
26the public agency, plus any cumulative deficiency in such

 

 

10100SB1814ham001- 877 -LRB101 09785 JWD 61498 a

1transfers and payments for prior months, to the public agency
2for distribution pursuant to the Public-Private Partnership
3for Civic and Transit Infrastructure Project Act. Such
4transferred amount shall be sufficient to pay all amounts due
5under the Public-Private Partnership for Civic and Transit
6Infrastructure Project Act. Provided that all amounts
7deposited in the Fund have been paid accordingly under the
8Public-Private Partnership for Civic and Transit
9Infrastructure Project Act, all amounts remaining in the Civic
10and Transit Infrastructure Fund shall be held in that Fund for
11other subsequent payments required under the Public-Private
12Partnership for Civic and Transit Infrastructure Project Act.
13In the event the State fails to pay the amount necessary and
14required under the Public-Private Partnership for Civic and
15Transit Infrastructure Project Act for any reason during the
16fiscal year with respect to which the certification is made or
17if the State takes any steps that result in an impact to the
18irrevocable, first priority pledge of and lien on moneys on
19deposit in the Civic and Transit Infrastructure Fund, the
20public agency shall certify such delinquent amounts to the
21State Comptroller and the State Treasurer and the State
22Comptroller and the State Treasurer shall take all steps
23required to intercept the tax revenues collected from within
24the boundary of the civic transit infrastructure project
25pursuant to Section 3 of the Retailers' Occupation Tax Act,
26Section 9 of the Use Tax Act, Section 9 of the Service Use Tax

 

 

10100SB1814ham001- 878 -LRB101 09785 JWD 61498 a

1Act, Section 9 of the Service Occupation Tax Act, Section 4.03
2of the Regional Transportation Authority Act and Section 6 of
3the Hotel Operators' Occupation Tax Act, and shall pay such
4amounts to the Fund for distribution by the public agency for
5the time-period required to ensure that the State's
6distribution requirements under the Public-Private Partnership
7for Civic and Transit Infrastructure Project Act are fully met.
8As used in the Section, "private entity", "private public
9agreement", and "public agency" have meanings provided in
10Section 25-10 of the Public-Private Partnership for Civic and
11Transit Infrastructure Project Act.
 
12    Section 25-105. The Use Tax Act is amended by changing
13Section 9 as follows:
 
14    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
15    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
16and trailers that are required to be registered with an agency
17of this State, each retailer required or authorized to collect
18the tax imposed by this Act shall pay to the Department the
19amount of such tax (except as otherwise provided) at the time
20when he is required to file his return for the period during
21which such tax was collected, less a discount of 2.1% prior to
22January 1, 1990, and 1.75% on and after January 1, 1990, or $5
23per calendar year, whichever is greater, which is allowed to
24reimburse the retailer for expenses incurred in collecting the

 

 

10100SB1814ham001- 879 -LRB101 09785 JWD 61498 a

1tax, keeping records, preparing and filing returns, remitting
2the tax and supplying data to the Department on request. In the
3case of retailers who report and pay the tax on a transaction
4by transaction basis, as provided in this Section, such
5discount shall be taken with each such tax remittance instead
6of when such retailer files his periodic return. The discount
7allowed under this Section is allowed only for returns that are
8filed in the manner required by this Act. The Department may
9disallow the discount for retailers whose certificate of
10registration is revoked at the time the return is filed, but
11only if the Department's decision to revoke the certificate of
12registration has become final. A retailer need not remit that
13part of any tax collected by him to the extent that he is
14required to remit and does remit the tax imposed by the
15Retailers' Occupation Tax Act, with respect to the sale of the
16same property.
17    Where such tangible personal property is sold under a
18conditional sales contract, or under any other form of sale
19wherein the payment of the principal sum, or a part thereof, is
20extended beyond the close of the period for which the return is
21filed, the retailer, in collecting the tax (except as to motor
22vehicles, watercraft, aircraft, and trailers that are required
23to be registered with an agency of this State), may collect for
24each tax return period, only the tax applicable to that part of
25the selling price actually received during such tax return
26period.

 

 

10100SB1814ham001- 880 -LRB101 09785 JWD 61498 a

1    Except as provided in this Section, on or before the
2twentieth day of each calendar month, such retailer shall file
3a return for the preceding calendar month. Such return shall be
4filed on forms prescribed by the Department and shall furnish
5such information as the Department may reasonably require. On
6and 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    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 the business of selling tangible
25    personal property at retail in this State;
26        3. The total amount of taxable receipts received by him

 

 

10100SB1814ham001- 881 -LRB101 09785 JWD 61498 a

1    during the preceding calendar month from sales of tangible
2    personal property by him during such preceding calendar
3    month, including receipts from charge and time sales, but
4    less all deductions allowed by law;
5        4. The amount of credit provided in Section 2d of this
6    Act;
7        5. The amount of tax due;
8        5-5. The signature of the taxpayer; and
9        6. Such other reasonable information as the Department
10    may require.
11    If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15    Beginning October 1, 1993, a taxpayer who has an average
16monthly tax liability of $150,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1994, a taxpayer who has
19an average monthly tax liability of $100,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1995, a taxpayer who has
22an average monthly tax liability of $50,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 2000, a taxpayer who has
25an annual tax liability of $200,000 or more shall make all
26payments required by rules of the Department by electronic

 

 

10100SB1814ham001- 882 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 883 -LRB101 09785 JWD 61498 a

1effectuate a program of electronic funds transfer and the
2requirements of this Section.
3    Before October 1, 2000, if the taxpayer's average monthly
4tax liability to the Department under this Act, the Retailers'
5Occupation Tax Act, the Service Occupation Tax Act, the Service
6Use Tax Act was $10,000 or more during the preceding 4 complete
7calendar quarters, he shall file a return with the Department
8each month by the 20th day of the month next following the
9month during which such tax liability is incurred and shall
10make payments to the Department on or before the 7th, 15th,
1122nd and last day of the month during which such liability is
12incurred. On and after October 1, 2000, if the taxpayer's
13average monthly tax liability to the Department under this Act,
14the Retailers' Occupation Tax Act, the Service Occupation Tax
15Act, and the Service Use Tax Act was $20,000 or more during the
16preceding 4 complete calendar quarters, he shall file a return
17with the Department each month by the 20th day of the month
18next following the month during which such tax liability is
19incurred and shall make payment to the Department on or before
20the 7th, 15th, 22nd and last day of the month during which such
21liability is incurred. If the month during which such tax
22liability is incurred began prior to January 1, 1985, each
23payment shall be in an amount equal to 1/4 of the taxpayer's
24actual liability for the month or an amount set by the
25Department not to exceed 1/4 of the average monthly liability
26of the taxpayer to the Department for the preceding 4 complete

 

 

10100SB1814ham001- 884 -LRB101 09785 JWD 61498 a

1calendar quarters (excluding the month of highest liability and
2the month of lowest liability in such 4 quarter period). If the
3month during which such tax liability is incurred begins on or
4after January 1, 1985, and prior to January 1, 1987, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 27.5% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1987, and prior to January 1, 1988, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year. If
13the month during which such tax liability is incurred begins on
14or after January 1, 1988, and prior to January 1, 1989, or
15begins on or after January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year. If the month during which
19such tax liability is incurred begins on or after January 1,
201989, and prior to January 1, 1996, each payment shall be in an
21amount equal to 22.5% of the taxpayer's actual liability for
22the month or 25% of the taxpayer's liability for the same
23calendar month of the preceding year or 100% of the taxpayer's
24actual liability for the quarter monthly reporting period. The
25amount of such quarter monthly payments shall be credited
26against the final tax liability of the taxpayer's return for

 

 

10100SB1814ham001- 885 -LRB101 09785 JWD 61498 a

1that month. Before October 1, 2000, once applicable, the
2requirement of the making of quarter monthly payments to the
3Department shall continue until such taxpayer's average
4monthly liability to the Department during the preceding 4
5complete calendar quarters (excluding the month of highest
6liability and the month of lowest liability) is less than
7$9,000, or until such taxpayer's average monthly liability to
8the Department as computed for each calendar quarter of the 4
9preceding complete calendar quarter period is less than
10$10,000. 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 $10,000 threshold stated above, then such
15taxpayer may petition the Department for change in such
16taxpayer's reporting status. On and after October 1, 2000, once
17applicable, the requirement of the making of quarter monthly
18payments to the Department shall continue until such taxpayer's
19average monthly liability to the Department during the
20preceding 4 complete calendar quarters (excluding the month of
21highest liability and the month of lowest liability) is less
22than $19,000 or until such taxpayer's average monthly liability
23to the Department as computed for each calendar quarter of the
244 preceding complete calendar quarter period is less than
25$20,000. However, if a taxpayer can show the Department that a
26substantial change in the taxpayer's business has occurred

 

 

10100SB1814ham001- 886 -LRB101 09785 JWD 61498 a

1which causes the taxpayer to anticipate that his average
2monthly tax liability for the reasonably foreseeable future
3will fall below the $20,000 threshold stated above, then such
4taxpayer may petition the Department for a change in such
5taxpayer's reporting status. The Department shall change such
6taxpayer's reporting status unless it finds that such change is
7seasonal in nature and not likely to be long term. If any such
8quarter monthly payment is not paid at the time or in the
9amount required by this Section, then the taxpayer shall be
10liable for penalties and interest on the difference between the
11minimum amount due and the amount of such quarter monthly
12payment actually and timely paid, except insofar as the
13taxpayer has previously made payments for that month to the
14Department in excess of the minimum payments previously due as
15provided in this Section. The Department shall make reasonable
16rules and regulations to govern the quarter monthly payment
17amount and quarter monthly payment dates for taxpayers who file
18on other than a calendar monthly basis.
19    If any such payment provided for in this Section exceeds
20the taxpayer's liabilities under this Act, the Retailers'
21Occupation Tax Act, the Service Occupation Tax Act and the
22Service Use Tax Act, as shown by an original monthly return,
23the Department shall issue to the taxpayer a credit memorandum
24no later than 30 days after the date of payment, which
25memorandum may be submitted by the taxpayer to the Department
26in payment of tax liability subsequently to be remitted by the

 

 

10100SB1814ham001- 887 -LRB101 09785 JWD 61498 a

1taxpayer to the Department or be assigned by the taxpayer to a
2similar taxpayer under this Act, the Retailers' Occupation Tax
3Act, the Service Occupation Tax Act or the Service Use Tax Act,
4in accordance with reasonable rules and regulations to be
5prescribed by the Department, except that if such excess
6payment is shown on an original monthly return and is made
7after December 31, 1986, no credit memorandum shall be issued,
8unless requested by the taxpayer. If no such request is made,
9the taxpayer may credit such excess payment against tax
10liability subsequently to be remitted by the taxpayer to the
11Department under this Act, the Retailers' Occupation Tax Act,
12the Service Occupation Tax Act or the Service Use Tax Act, in
13accordance with reasonable rules and regulations prescribed by
14the Department. If the Department subsequently determines that
15all or any part of the credit taken was not actually due to the
16taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
17be reduced by 2.1% or 1.75% of the difference between the
18credit taken and that actually due, and the taxpayer shall be
19liable for penalties and interest on such difference.
20    If the retailer is otherwise required to file a monthly
21return and if the retailer's average monthly tax liability to
22the Department does not exceed $200, the Department may
23authorize his returns to be filed on a quarter annual basis,
24with the return for January, February, and March of a given
25year being due by April 20 of such year; with the return for
26April, May and June of a given year being due by July 20 of such

 

 

10100SB1814ham001- 888 -LRB101 09785 JWD 61498 a

1year; with the return for July, August and September of a given
2year being due by October 20 of such year, and with the return
3for October, November and December of a given year being due by
4January 20 of the following year.
5    If the retailer is otherwise required to file a monthly or
6quarterly return and if the retailer's average monthly tax
7liability to the Department does not exceed $50, the Department
8may authorize his returns to be filed on an annual basis, with
9the return for a given year being due by January 20 of the
10following year.
11    Such quarter annual and annual returns, as to form and
12substance, shall be subject to the same requirements as monthly
13returns.
14    Notwithstanding any other provision in this Act concerning
15the time within which a retailer may file his return, in the
16case of any retailer who ceases to engage in a kind of business
17which makes him responsible for filing returns under this Act,
18such retailer shall file a final return under this Act with the
19Department not more than one month after discontinuing such
20business.
21    In addition, with respect to motor vehicles, watercraft,
22aircraft, and trailers that are required to be registered with
23an agency of this State, except as otherwise provided in this
24Section, every retailer selling this kind of tangible personal
25property shall file, with the Department, upon a form to be
26prescribed and supplied by the Department, a separate return

 

 

10100SB1814ham001- 889 -LRB101 09785 JWD 61498 a

1for each such item of tangible personal property which the
2retailer sells, except that if, in the same transaction, (i) a
3retailer of aircraft, watercraft, motor vehicles or trailers
4transfers more than one aircraft, watercraft, motor vehicle or
5trailer to another aircraft, watercraft, motor vehicle or
6trailer retailer for the purpose of resale or (ii) a retailer
7of aircraft, watercraft, motor vehicles, or trailers transfers
8more than one aircraft, watercraft, motor vehicle, or trailer
9to a purchaser for use as a qualifying rolling stock as
10provided in Section 3-55 of this Act, then that seller may
11report the transfer of all the aircraft, watercraft, motor
12vehicles or trailers involved in that transaction to the
13Department on the same uniform invoice-transaction reporting
14return form. For purposes of this Section, "watercraft" means a
15Class 2, Class 3, or Class 4 watercraft as defined in Section
163-2 of the Boat Registration and Safety Act, a personal
17watercraft, or any boat equipped with an inboard motor.
18    In addition, with respect to motor vehicles, watercraft,
19aircraft, and trailers that are required to be registered with
20an agency of this State, every person who is engaged in the
21business of leasing or renting such items and who, in
22connection with such business, sells any such item to a
23retailer for the purpose of resale is, notwithstanding any
24other provision of this Section to the contrary, authorized to
25meet the return-filing requirement of this Act by reporting the
26transfer of all the aircraft, watercraft, motor vehicles, or

 

 

10100SB1814ham001- 890 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 891 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 892 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 893 -LRB101 09785 JWD 61498 a

1wants the transaction reporting return filed and the payment of
2tax or proof of exemption made to the Department before the
3retailer is willing to take these actions and such user has not
4paid the tax to the retailer, such user may certify to the fact
5of such delay by the retailer, and may (upon the Department
6being satisfied of the truth of such certification) transmit
7the information required by the transaction reporting return
8and the remittance for tax or proof of exemption directly to
9the Department and obtain his tax receipt or exemption
10determination, in which event the transaction reporting return
11and tax remittance (if a tax payment was required) shall be
12credited by the Department to the proper retailer's account
13with the Department, but without the 2.1% or 1.75% discount
14provided for in this Section being allowed. When the user pays
15the tax directly to the Department, he shall pay the tax in the
16same amount and in the same form in which it would be remitted
17if the tax had been remitted to the Department by the retailer.
18    Where a retailer collects the tax with respect to the
19selling price of tangible personal property which he sells and
20the purchaser thereafter returns such tangible personal
21property and the retailer refunds the selling price thereof to
22the purchaser, such retailer shall also refund, to the
23purchaser, the tax so collected from the purchaser. When filing
24his return for the period in which he refunds such tax to the
25purchaser, the retailer may deduct the amount of the tax so
26refunded by him to the purchaser from any other use tax which

 

 

10100SB1814ham001- 894 -LRB101 09785 JWD 61498 a

1such retailer may be required to pay or remit to the
2Department, as shown by such return, if the amount of the tax
3to be deducted was previously remitted to the Department by
4such retailer. If the retailer has not previously remitted the
5amount of such tax to the Department, he is entitled to no
6deduction under this Act upon refunding such tax to the
7purchaser.
8    Any retailer filing a return under this Section shall also
9include (for the purpose of paying tax thereon) the total tax
10covered by such return upon the selling price of tangible
11personal property purchased by him at retail from a retailer,
12but as to which the tax imposed by this Act was not collected
13from the retailer filing such return, and such retailer shall
14remit the amount of such tax to the Department when filing such
15return.
16    If experience indicates such action to be practicable, the
17Department may prescribe and furnish a combination or joint
18return which will enable retailers, who are required to file
19returns hereunder and also under the Retailers' Occupation Tax
20Act, to furnish all the return information required by both
21Acts on the one form.
22    Where the retailer has more than one business registered
23with the Department under separate registration under this Act,
24such retailer may not file each return that is due as a single
25return covering all such registered businesses, but shall file
26separate returns for each such registered business.

 

 

10100SB1814ham001- 895 -LRB101 09785 JWD 61498 a

1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund, a special
3fund in the State Treasury which is hereby created, the net
4revenue realized for the preceding month from the 1% tax
5imposed under this Act.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund 4% of the
8net revenue realized for the preceding month from the 6.25%
9general rate on the selling price of tangible personal property
10which is purchased outside Illinois at retail from a retailer
11and which is titled or registered by an agency of this State's
12government.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund, a special
15fund in the State Treasury, 20% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property, other than tangible
18personal property which is purchased outside Illinois at retail
19from a retailer and which is titled or registered by an agency
20of this State's government.
21    Beginning August 1, 2000, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund 100% of the
23net revenue realized for the preceding month from the 1.25%
24rate on the selling price of motor fuel and gasohol. Beginning
25September 1, 2010, each month the Department shall pay into the
26State and Local Sales Tax Reform Fund 100% of the net revenue

 

 

10100SB1814ham001- 896 -LRB101 09785 JWD 61498 a

1realized for the preceding month from the 1.25% rate on the
2selling price of sales tax holiday items.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund 16% of the net revenue
5realized for the preceding month from the 6.25% general rate on
6the selling price of tangible personal property which is
7purchased outside Illinois at retail from a retailer and which
8is titled or registered by an agency of this State's
9government.
10    Beginning October 1, 2009, each month the Department shall
11pay into the Capital Projects Fund an amount that is equal to
12an amount estimated by the Department to represent 80% of the
13net revenue realized for the preceding month from the sale of
14candy, grooming and hygiene products, and soft drinks that had
15been taxed at a rate of 1% prior to September 1, 2009 but that
16are now taxed at 6.25%.
17    Beginning July 1, 2011, each month the Department shall pay
18into the Clean Air Act Permit Fund 80% of the net revenue
19realized for the preceding month from the 6.25% general rate on
20the selling price of sorbents used in Illinois in the process
21of sorbent injection as used to comply with the Environmental
22Protection Act or the federal Clean Air Act, but the total
23payment into the Clean Air Act Permit Fund under this Act and
24the Retailers' Occupation Tax Act shall not exceed $2,000,000
25in any fiscal year.
26    Beginning July 1, 2013, each month the Department shall pay

 

 

10100SB1814ham001- 897 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 898 -LRB101 09785 JWD 61498 a

1to be paid into the Build Illinois Fund pursuant to Section 3
2of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3Act, Section 9 of the Service Use Tax Act, and Section 9 of the
4Service Occupation Tax Act, such Acts being hereinafter called
5the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
6may be, of moneys being hereinafter called the "Tax Act
7Amount", and (2) the amount transferred to the Build Illinois
8Fund from the State and Local Sales Tax Reform Fund shall be
9less than the Annual Specified Amount (as defined in Section 3
10of the Retailers' Occupation Tax Act), an amount equal to the
11difference shall be immediately paid into the Build Illinois
12Fund from other moneys received by the Department pursuant to
13the Tax Acts; and further provided, that if on the last
14business day of any month the sum of (1) the Tax Act Amount
15required to be deposited into the Build Illinois Bond Account
16in the Build Illinois Fund during such month and (2) the amount
17transferred during such month to the Build Illinois Fund from
18the State and Local Sales Tax Reform Fund shall have been less
19than 1/12 of the Annual Specified Amount, an amount equal to
20the difference shall be immediately paid into the Build
21Illinois Fund from other moneys received by the Department
22pursuant to the Tax Acts; and, further provided, that in no
23event shall the payments required under the preceding proviso
24result in aggregate payments into the Build Illinois Fund
25pursuant to this clause (b) for any fiscal year in excess of
26the greater of (i) the Tax Act Amount or (ii) the Annual

 

 

10100SB1814ham001- 899 -LRB101 09785 JWD 61498 a

1Specified Amount for such fiscal year; and, further provided,
2that the amounts payable into the Build Illinois Fund under
3this clause (b) shall be payable only until such time as the
4aggregate amount on deposit under each trust indenture securing
5Bonds issued and outstanding pursuant to the Build Illinois
6Bond Act is sufficient, taking into account any future
7investment income, to fully provide, in accordance with such
8indenture, for the defeasance of or the payment of the
9principal of, premium, if any, and interest on the Bonds
10secured by such indenture and on any Bonds expected to be
11issued thereafter and all fees and costs payable with respect
12thereto, all as certified by the Director of the Bureau of the
13Budget (now Governor's Office of Management and Budget). If on
14the last business day of any month in which Bonds are
15outstanding pursuant to the Build Illinois Bond Act, the
16aggregate of the moneys deposited in the Build Illinois Bond
17Account in the Build Illinois Fund in such month shall be less
18than the amount required to be transferred in such month from
19the Build Illinois Bond Account to the Build Illinois Bond
20Retirement and Interest Fund pursuant to Section 13 of the
21Build Illinois Bond Act, an amount equal to such deficiency
22shall be immediately paid from other moneys received by the
23Department pursuant to the Tax Acts to the Build Illinois Fund;
24provided, however, that any amounts paid to the Build Illinois
25Fund in any fiscal year pursuant to this sentence shall be
26deemed to constitute payments pursuant to clause (b) of the

 

 

10100SB1814ham001- 900 -LRB101 09785 JWD 61498 a

1preceding sentence and shall reduce the amount otherwise
2payable for such fiscal year pursuant to clause (b) of the
3preceding sentence. The moneys received by the Department
4pursuant to this Act and required to be deposited into the
5Build Illinois Fund are subject to the pledge, claim and charge
6set forth in Section 12 of the Build Illinois Bond Act.
7    Subject to payment of amounts into the Build Illinois Fund
8as provided in the preceding paragraph or in any amendment
9thereto hereafter enacted, the following specified monthly
10installment of the amount requested in the certificate of the
11Chairman of the Metropolitan Pier and Exposition Authority
12provided under Section 8.25f of the State Finance Act, but not
13in excess of the sums designated as "Total Deposit", shall be
14deposited in the aggregate from collections under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act into the McCormick Place
18Expansion Project Fund in the specified fiscal years.
19Fiscal YearTotal Deposit
201993         $0
211994 53,000,000
221995 58,000,000
231996 61,000,000
241997 64,000,000
251998 68,000,000
261999 71,000,000

 

 

10100SB1814ham001- 901 -LRB101 09785 JWD 61498 a

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021246,000,000
232022260,000,000
242023275,000,000
252024 275,000,000
262025 275,000,000

 

 

10100SB1814ham001- 902 -LRB101 09785 JWD 61498 a

12026 279,000,000
22027 292,000,000
32028 307,000,000
42029 322,000,000
52030 338,000,000
62031 350,000,000
72032 350,000,000
8and
9each fiscal year
10thereafter that bonds
11are outstanding under
12Section 13.2 of the
13Metropolitan Pier and
14Exposition Authority Act,
15but not after fiscal year 2060.
16    Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

 

 

10100SB1814ham001- 903 -LRB101 09785 JWD 61498 a

1not in excess of the amount specified above as "Total Deposit",
2has been deposited.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois Tax
8Increment Fund 0.27% of 80% of the net revenue realized for the
9preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
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 with the receipt of the first report of
15taxes paid by an eligible business and continuing for a 25-year
16period, the Department shall each month pay into the Energy
17Infrastructure Fund 80% of the net revenue realized from the
186.25% general rate on the selling price of Illinois-mined coal
19that was sold to an eligible business. For purposes of this
20paragraph, the term "eligible business" means a new electric
21generating facility certified pursuant to Section 605-332 of
22the Department of Commerce and Economic Opportunity Law of the
23Civil Administrative Code of Illinois.
24    Subject to payment of amounts into the Build Illinois Fund,
25the McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Energy Infrastructure Fund pursuant to

 

 

10100SB1814ham001- 904 -LRB101 09785 JWD 61498 a

1the preceding paragraphs or in any amendments to this Section
2hereafter enacted, beginning on the first day of the first
3calendar month to occur on or after August 26, 2014 (the
4effective date of Public Act 98-1098), each month, from the
5collections made under Section 9 of the Use Tax Act, Section 9
6of the Service Use Tax Act, Section 9 of the Service Occupation
7Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
8the Department shall pay into the Tax Compliance and
9Administration Fund, to be used, subject to appropriation, to
10fund additional auditors and compliance personnel at the
11Department of Revenue, an amount equal to 1/12 of 5% of 80% of
12the cash receipts collected during the preceding fiscal year by
13the Audit Bureau of the Department under the Use Tax Act, the
14Service Use Tax Act, the Service Occupation Tax Act, the
15Retailers' Occupation Tax Act, and associated local occupation
16and use taxes administered by the Department.
17    Subject to payments of amounts into the Build Illinois
18Fund, the McCormick Place Expansion Project Fund, the Illinois
19Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
20Compliance and Administration Fund as provided in this Section,
21beginning on July 1, 2018 the Department shall pay each month
22into the Downstate Public Transportation Fund the moneys
23required to be so paid under Section 2-3 of the Downstate
24Public Transportation Act.
25    Subject to successful execution and delivery of a public
26private agreement between the public agency and private entity

 

 

10100SB1814ham001- 905 -LRB101 09785 JWD 61498 a

1and completion of the civic build, beginning on July 1, 2023,
2of the remainder of the moneys received by the Department under
3the Use Tax Act, the Service Use Tax Act, the Service
4Occupation Tax Act, and this Act, the Department shall deposit
5the following specified deposits in the aggregate from
6collections under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, as required under Section 8.25g of the State Finance Act
9for distribution consistent with the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11The moneys received by the Department pursuant to this Act and
12required to be deposited into the Civic and Transit
13Infrastructure Fund are subject to the pledge, claim and charge
14set forth in Section 55 of the Public-Private Partnership for
15Civic and Transit Infrastructure Project Act. As used in this
16paragraph, "civic build", "private entity", "private public
17agreement", and "public agency" have meanings provided in
18Section 25-10 of the Public-Private Partnership for Civic and
19Transit Infrastructure Project Act.
20        Fiscal Year.............................Total Deposit
21        2024.....................................$200,000,000
22        2025.....................................$206,000,000
23        2026.....................................$212,200,000
24        2027.....................................$218,500,000
25        2028.....................................$225,100,000
26        2029.....................................$288,700,000

 

 

10100SB1814ham001- 906 -LRB101 09785 JWD 61498 a

1        2030.....................................$298,900,000
2        2031.....................................$309,300,000
3        2032.....................................$320,100,000
4        2033.....................................$331,200,000
5        2034.....................................$341,200,000
6        2035.....................................$351,400,000
7        2036.....................................$361,900,000
8        2037.....................................$372,800,000
9        2038.....................................$384,000,000
10        2039.....................................$395,500,000
11        2040.....................................$407,400,000
12        2041.....................................$419,600,000
13        2042.....................................$432,200,000
14        2043.....................................$445,100,000
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the State
17Treasury and 25% shall be reserved in a special account and
18used only for the transfer to the Common School Fund as part of
19the monthly transfer from the General Revenue Fund in
20accordance with Section 8a of the State Finance Act.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

10100SB1814ham001- 907 -LRB101 09785 JWD 61498 a

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to such
11sales, if the retailers who are affected do not make written
12objection to the Department to this arrangement.
13(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1499-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
157-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
16    Section 25-110. The Service Use Tax Act is amended by
17changing Section 9 as follows:
 
18    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
19    Sec. 9. Each serviceman required or authorized to collect
20the tax herein imposed shall pay to the Department the amount
21of such tax (except as otherwise provided) at the time when he
22is required to file his return for the period during which such
23tax was collected, less a discount of 2.1% prior to January 1,
241990 and 1.75% on and after January 1, 1990, or $5 per calendar

 

 

10100SB1814ham001- 908 -LRB101 09785 JWD 61498 a

1year, whichever is greater, which is allowed to reimburse the
2serviceman for expenses incurred in collecting the tax, keeping
3records, preparing and filing returns, remitting the tax and
4supplying data to the Department on request. The discount
5allowed under this Section is allowed only for returns that are
6filed in the manner required by this Act. The Department may
7disallow the discount for servicemen whose certificate of
8registration is revoked at the time the return is filed, but
9only if the Department's decision to revoke the certificate of
10registration has become final. A serviceman need not remit that
11part of any tax collected by him to the extent that he is
12required to pay and does pay the tax imposed by the Service
13Occupation Tax Act with respect to his sale of service
14involving the incidental transfer by him of the same property.
15    Except as provided hereinafter in this Section, on or
16before the twentieth day of each calendar month, such
17serviceman shall file a return for the preceding calendar month
18in accordance with reasonable Rules and Regulations to be
19promulgated by the Department. Such return shall be filed on a
20form prescribed by the Department and shall contain such
21information as the Department may reasonably require. On and
22after January 1, 2018, with respect to servicemen whose annual
23gross receipts average $20,000 or more, all returns required to
24be filed pursuant to this Act shall be filed electronically.
25Servicemen who demonstrate that they do not have access to the
26Internet or demonstrate hardship in filing electronically may

 

 

10100SB1814ham001- 909 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 910 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 911 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 912 -LRB101 09785 JWD 61498 a

1or quarterly return and if the serviceman's average monthly tax
2liability to the Department does not exceed $50, the Department
3may authorize his returns to be filed on an annual basis, with
4the return for a given year being due by January 20 of the
5following year.
6    Such quarter annual and annual returns, as to form and
7substance, shall be subject to the same requirements as monthly
8returns.
9    Notwithstanding any other provision in this Act concerning
10the time within which a serviceman may file his return, in the
11case of any serviceman who ceases to engage in a kind of
12business which makes him responsible for filing returns under
13this Act, such serviceman shall file a final return under this
14Act with the Department not more than 1 month after
15discontinuing such business.
16    Where a serviceman collects the tax with respect to the
17selling price of property which he sells and the purchaser
18thereafter returns such property and the serviceman refunds the
19selling price thereof to the purchaser, such serviceman shall
20also refund, to the purchaser, the tax so collected from the
21purchaser. When filing his return for the period in which he
22refunds such tax to the purchaser, the serviceman may deduct
23the amount of the tax so refunded by him to the purchaser from
24any other Service Use Tax, Service Occupation Tax, retailers'
25occupation tax or use tax which such serviceman may be required
26to pay or remit to the Department, as shown by such return,

 

 

10100SB1814ham001- 913 -LRB101 09785 JWD 61498 a

1provided that the amount of the tax to be deducted shall
2previously have been remitted to the Department by such
3serviceman. If the serviceman shall not previously have
4remitted the amount of such tax to the Department, he shall be
5entitled to no deduction hereunder upon refunding such tax to
6the purchaser.
7    Any serviceman filing a return hereunder shall also include
8the total tax upon the selling price of tangible personal
9property purchased for use by him as an incident to a sale of
10service, and such serviceman shall remit the amount of such tax
11to the Department when filing such return.
12    If experience indicates such action to be practicable, the
13Department may prescribe and furnish a combination or joint
14return which will enable servicemen, who are required to file
15returns hereunder and also under the Service Occupation Tax
16Act, to furnish all the return information required by both
17Acts on the one form.
18    Where the serviceman has more than one business registered
19with the Department under separate registration hereunder,
20such serviceman shall not file each return that is due as a
21single return covering all such registered businesses, but
22shall file separate returns for each such registered business.
23    Beginning January 1, 1990, each month the Department shall
24pay into the State and Local Tax Reform Fund, a special fund in
25the State Treasury, the net revenue realized for the preceding
26month from the 1% tax imposed under this Act.

 

 

10100SB1814ham001- 914 -LRB101 09785 JWD 61498 a

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,

 

 

10100SB1814ham001- 915 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 916 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 917 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 918 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 919 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 920 -LRB101 09785 JWD 61498 a

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,

 

 

10100SB1814ham001- 921 -LRB101 09785 JWD 61498 a

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), each month, from the
25collections made under Section 9 of the Use Tax Act, Section 9
26of the Service Use Tax Act, Section 9 of the Service Occupation

 

 

10100SB1814ham001- 922 -LRB101 09785 JWD 61498 a

1Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
2the Department shall pay into the Tax Compliance and
3Administration Fund, to be used, subject to appropriation, to
4fund additional auditors and compliance personnel at the
5Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6the cash receipts collected during the preceding fiscal year by
7the Audit Bureau of the Department under the Use Tax Act, the
8Service Use Tax Act, the Service Occupation Tax Act, the
9Retailers' Occupation Tax Act, and associated local occupation
10and use taxes administered by the Department.
11    Subject to payments of amounts into the Build Illinois
12Fund, the McCormick Place Expansion Project Fund, the Illinois
13Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
14Compliance and Administration Fund as provided in this Section,
15beginning on July 1, 2018 the Department shall pay each month
16into the Downstate Public Transportation Fund the moneys
17required to be so paid under Section 2-3 of the Downstate
18Public Transportation Act.
19    Subject to successful execution and delivery of a public
20private agreement between the public agency and private entity
21and completion of the civic build, beginning on July 1, 2023,
22of the remainder of the moneys received by the Department under
23the Use Tax Act, the Service Use Tax Act, the Service
24Occupation Tax Act, and this Act, the Department shall deposit
25the following specified deposits in the aggregate from
26collections under the Use Tax Act, the Service Use Tax Act, the

 

 

10100SB1814ham001- 923 -LRB101 09785 JWD 61498 a

1Service Occupation Tax Act, and the Retailers' Occupation Tax
2Act, as required under Section 8.25g of the State Finance Act
3for distribution consistent with the Public-Private
4Partnership for Civic and Transit Infrastructure Project Act.
5The moneys received by the Department pursuant to this Act and
6required to be deposited into the Civic and Transit
7Infrastructure Fund are subject to the pledge, claim and charge
8set forth in Section 55 of the Public-Private Partnership for
9Civic and Transit Infrastructure Project Act. As used in this
10paragraph, "civic build", "private entity", "private public
11agreement", and "public agency" have meanings provided in
12Section 25-10 of the Public-Private Partnership for Civic and
13Transit Infrastructure Project Act.
14        Fiscal Year.............................Total Deposit
15        2024.....................................$200,000,000
16        2025.....................................$206,000,000
17        2026.....................................$212,200,000
18        2027.....................................$218,500,000
19        2028.....................................$225,100,000
20        2029.....................................$288,700,000
21        2030.....................................$298,900,000
22        2031.....................................$309,300,000
23        2032.....................................$320,100,000
24        2033.....................................$331,200,000
25        2034.....................................$341,200,000
26        2035.....................................$351,400,000

 

 

10100SB1814ham001- 924 -LRB101 09785 JWD 61498 a

1        2036.....................................$361,900,000
2        2037.....................................$372,800,000
3        2038.....................................$384,000,000
4        2039.....................................$395,500,000
5        2040.....................................$407,400,000
6        2041.....................................$419,600,000
7        2042.....................................$432,200,000
8        2043.....................................$445,100,000
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the
11General Revenue Fund of the State Treasury and 25% shall be
12reserved in a special account and used only for the transfer to
13the Common School Fund as part of the monthly transfer from the
14General Revenue Fund in accordance with Section 8a of the State
15Finance Act.
16    As soon as possible after the first day of each month, upon
17certification of the Department of Revenue, the Comptroller
18shall order transferred and the Treasurer shall transfer from
19the General Revenue Fund to the Motor Fuel Tax Fund an amount
20equal to 1.7% of 80% of the net revenue realized under this Act
21for the second preceding month. Beginning April 1, 2000, this
22transfer is no longer required and shall not be made.
23    Net revenue realized for a month shall be the revenue
24collected by the State pursuant to this Act, less the amount
25paid out during that month as refunds to taxpayers for
26overpayment of liability.

 

 

10100SB1814ham001- 925 -LRB101 09785 JWD 61498 a

1(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
38-14-18; 100-1171, eff. 1-4-19.)
 
4    Section 25-115. The Service Occupation Tax Act is amended
5by changing Section 9 as follows:
 
6    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
7    Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax at the time when he is required to file his return
10for the period during which such tax was collectible, less a
11discount of 2.1% prior to January 1, 1990, and 1.75% on and
12after January 1, 1990, or $5 per calendar year, whichever is
13greater, which is allowed to reimburse the serviceman for
14expenses incurred in collecting the tax, keeping records,
15preparing and filing returns, remitting the tax and supplying
16data to the Department on request. The discount allowed under
17this Section is allowed only for returns that are filed in the
18manner required by this Act. The Department may disallow the
19discount for servicemen whose certificate of registration is
20revoked at the time the return is filed, but only if the
21Department's decision to revoke the certificate of
22registration has become final.
23    Where such tangible personal property is sold under a
24conditional sales contract, or under any other form of sale

 

 

10100SB1814ham001- 926 -LRB101 09785 JWD 61498 a

1wherein the payment of the principal sum, or a part thereof, is
2extended beyond the close of the period for which the return is
3filed, the serviceman, in collecting the tax may collect, for
4each tax return period, only the tax applicable to the part of
5the selling price actually received during such tax return
6period.
7    Except as provided hereinafter in this Section, on or
8before the twentieth day of each calendar month, such
9serviceman shall file a return for the preceding calendar month
10in accordance with reasonable rules and regulations to be
11promulgated by the Department of Revenue. Such return shall be
12filed on a form prescribed by the Department and shall contain
13such information as the Department may reasonably require. On
14and after January 1, 2018, with respect to servicemen whose
15annual gross receipts average $20,000 or more, all returns
16required to be filed pursuant to this Act shall be filed
17electronically. Servicemen who demonstrate that they do not
18have access to the Internet or demonstrate hardship in filing
19electronically may petition the Department to waive the
20electronic filing requirement.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

10100SB1814ham001- 927 -LRB101 09785 JWD 61498 a

1the twentieth day of the following calendar month, stating:
2        1. The name of the seller;
3        2. The address of the principal place of business from
4    which he engages in business as a serviceman in this State;
5        3. The total amount of taxable receipts received by him
6    during the preceding calendar month, including receipts
7    from charge and time sales, but less all deductions allowed
8    by law;
9        4. The amount of credit provided in Section 2d of this
10    Act;
11        5. The amount of tax due;
12        5-5. The signature of the taxpayer; and
13        6. Such other reasonable information as the Department
14    may require.
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    Prior to October 1, 2003, and on and after September 1,
202004 a serviceman may accept a Manufacturer's Purchase Credit
21certification from a purchaser in satisfaction of Service Use
22Tax as provided in Section 3-70 of the Service Use Tax Act if
23the purchaser provides the appropriate documentation as
24required by Section 3-70 of the Service Use Tax Act. A
25Manufacturer's Purchase Credit certification, accepted prior
26to October 1, 2003 or on or after September 1, 2004 by a

 

 

10100SB1814ham001- 928 -LRB101 09785 JWD 61498 a

1serviceman as provided in Section 3-70 of the Service Use Tax
2Act, may be used by that serviceman to satisfy Service
3Occupation Tax liability in the amount claimed in the
4certification, not to exceed 6.25% of the receipts subject to
5tax from a qualifying purchase. A Manufacturer's Purchase
6Credit reported on any original or amended return filed under
7this Act after October 20, 2003 for reporting periods prior to
8September 1, 2004 shall be disallowed. Manufacturer's Purchase
9Credit reported on annual returns due on or after January 1,
102005 will be disallowed for periods prior to September 1, 2004.
11No Manufacturer's Purchase Credit may be used after September
1230, 2003 through August 31, 2004 to satisfy any tax liability
13imposed under this Act, including any audit liability.
14    If the serviceman's average monthly tax liability to the
15Department does not exceed $200, the Department may authorize
16his returns to be filed on a quarter annual basis, with the
17return for January, February and March of a given year being
18due by April 20 of such year; with the return for April, May
19and June of a given year being due by July 20 of such year; with
20the return for July, August and September of a given year being
21due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the serviceman's average monthly tax liability to the
25Department does not exceed $50, the Department may authorize
26his returns to be filed on an annual basis, with the return for

 

 

10100SB1814ham001- 929 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 930 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 931 -LRB101 09785 JWD 61498 a

1selling price of tangible personal property which he sells and
2the purchaser thereafter returns such tangible personal
3property and the serviceman refunds the selling price thereof
4to the purchaser, such serviceman shall also refund, to the
5purchaser, the tax so collected from the purchaser. When filing
6his return for the period in which he refunds such tax to the
7purchaser, the serviceman may deduct the amount of the tax so
8refunded by him to the purchaser from any other Service
9Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
10Use Tax which such serviceman may be required to pay or remit
11to the Department, as shown by such return, provided that the
12amount of the tax to be deducted shall previously have been
13remitted to the Department by such serviceman. If the
14serviceman shall not previously have remitted the amount of
15such tax to the Department, he shall be entitled to no
16deduction hereunder upon refunding such tax to the purchaser.
17    If experience indicates such action to be practicable, the
18Department may prescribe and furnish a combination or joint
19return which will enable servicemen, who are required to file
20returns hereunder and also under the Retailers' Occupation Tax
21Act, the Use Tax Act or the Service Use Tax Act, to furnish all
22the return information required by all said Acts on the one
23form.
24    Where the serviceman has more than one business registered
25with the Department under separate registrations hereunder,
26such serviceman shall file separate returns for each registered

 

 

10100SB1814ham001- 932 -LRB101 09785 JWD 61498 a

1business.
2    Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund the revenue realized for
4the preceding month from the 1% tax imposed under this Act.
5    Beginning January 1, 1990, each month the Department shall
6pay into the County and Mass Transit District Fund 4% of the
7revenue realized for the preceding month from the 6.25% general
8rate.
9    Beginning August 1, 2000, each month the Department shall
10pay into the County and Mass Transit District Fund 20% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
13    Beginning January 1, 1990, each month the Department shall
14pay into the Local Government Tax Fund 16% of the revenue
15realized for the preceding month from the 6.25% general rate on
16transfers of tangible personal property.
17    Beginning August 1, 2000, each month the Department shall
18pay into the Local Government Tax Fund 80% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of motor fuel and gasohol.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

10100SB1814ham001- 933 -LRB101 09785 JWD 61498 a

1are now taxed at 6.25%.
2    Beginning July 1, 2013, each month the Department shall pay
3into the Underground Storage Tank Fund from the proceeds
4collected under this Act, the Use Tax Act, the Service Use Tax
5Act, and the Retailers' Occupation Tax Act an amount equal to
6the average monthly deficit in the Underground Storage Tank
7Fund during the prior year, as certified annually by the
8Illinois Environmental Protection Agency, but the total
9payment into the Underground Storage Tank Fund under this Act,
10the Use Tax Act, the Service Use Tax Act, and the Retailers'
11Occupation Tax Act shall not exceed $18,000,000 in any State
12fiscal year. As used in this paragraph, the "average monthly
13deficit" shall be equal to the difference between the average
14monthly claims for payment by the fund and the average monthly
15revenues deposited into the fund, excluding payments made
16pursuant to this paragraph.
17    Beginning July 1, 2015, of the remainder of the moneys
18received by the Department under the Use Tax Act, the Service
19Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
20each month the Department shall deposit $500,000 into the State
21Crime Laboratory Fund.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

 

 

10100SB1814ham001- 934 -LRB101 09785 JWD 61498 a

1year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2may be, of the moneys received by the Department and required
3to be paid into the Build Illinois Fund pursuant to Section 3
4of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6Service Occupation Tax Act, such Acts being hereinafter called
7the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8may be, of moneys being hereinafter called the "Tax Act
9Amount", and (2) the amount transferred to the Build Illinois
10Fund from the State and Local Sales Tax Reform Fund shall be
11less than the Annual Specified Amount (as defined in Section 3
12of the Retailers' Occupation Tax Act), an amount equal to the
13difference shall be immediately paid into the Build Illinois
14Fund from other moneys received by the Department pursuant to
15the Tax Acts; and further provided, that if on the last
16business day of any month the sum of (1) the Tax Act Amount
17required to be deposited into the Build Illinois Account in the
18Build Illinois Fund during such month and (2) the amount
19transferred during such month to the Build Illinois Fund from
20the State and Local Sales Tax Reform Fund shall have been less
21than 1/12 of the Annual Specified Amount, an amount equal to
22the difference shall be immediately paid into the Build
23Illinois Fund from other moneys received by the Department
24pursuant to the Tax Acts; and, further provided, that in no
25event shall the payments required under the preceding proviso
26result in aggregate payments into the Build Illinois Fund

 

 

10100SB1814ham001- 935 -LRB101 09785 JWD 61498 a

1pursuant to this clause (b) for any fiscal year in excess of
2the greater of (i) the Tax Act Amount or (ii) the Annual
3Specified Amount for such fiscal year; and, further provided,
4that the amounts payable into the Build Illinois Fund under
5this clause (b) shall be payable only until such time as the
6aggregate amount on deposit under each trust indenture securing
7Bonds issued and outstanding pursuant to the Build Illinois
8Bond Act is sufficient, taking into account any future
9investment income, to fully provide, in accordance with such
10indenture, for the defeasance of or the payment of the
11principal of, premium, if any, and interest on the Bonds
12secured by such indenture and on any Bonds expected to be
13issued thereafter and all fees and costs payable with respect
14thereto, all as certified by the Director of the Bureau of the
15Budget (now Governor's Office of Management and Budget). If on
16the last business day of any month in which Bonds are
17outstanding pursuant to the Build Illinois Bond Act, the
18aggregate of the moneys deposited in the Build Illinois Bond
19Account in the Build Illinois Fund in such month shall be less
20than the amount required to be transferred in such month from
21the Build Illinois Bond Account to the Build Illinois Bond
22Retirement and Interest Fund pursuant to Section 13 of the
23Build Illinois Bond Act, an amount equal to such deficiency
24shall be immediately paid from other moneys received by the
25Department pursuant to the Tax Acts to the Build Illinois Fund;
26provided, however, that any amounts paid to the Build Illinois

 

 

10100SB1814ham001- 936 -LRB101 09785 JWD 61498 a

1Fund in any fiscal year pursuant to this sentence shall be
2deemed to constitute payments pursuant to clause (b) of the
3preceding sentence and shall reduce the amount otherwise
4payable for such fiscal year pursuant to clause (b) of the
5preceding sentence. The moneys received by the Department
6pursuant to this Act and required to be deposited into the
7Build Illinois Fund are subject to the pledge, claim and charge
8set forth in Section 12 of the Build Illinois Bond Act.
9    Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of the sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993         $0
231994 53,000,000
241995 58,000,000
251996 61,000,000

 

 

10100SB1814ham001- 937 -LRB101 09785 JWD 61498 a

11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021246,000,000
262022260,000,000

 

 

10100SB1814ham001- 938 -LRB101 09785 JWD 61498 a

12023275,000,000
22024 275,000,000
32025 275,000,000
42026 279,000,000
52027 292,000,000
62028 307,000,000
72029 322,000,000
82030 338,000,000
92031 350,000,000
102032 350,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

10100SB1814ham001- 939 -LRB101 09785 JWD 61498 a

1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total Deposit",
5has been deposited.
6    Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois Tax
11Increment Fund 0.27% of 80% of the net revenue realized for the
12preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
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 with the receipt of the first report of
18taxes paid by an eligible business and continuing for a 25-year
19period, the Department shall each month pay into the Energy
20Infrastructure Fund 80% of the net revenue realized from the
216.25% general rate on the selling price of Illinois-mined coal
22that was sold to an eligible business. For purposes of this
23paragraph, the term "eligible business" means a new electric
24generating facility certified pursuant to Section 605-332 of
25the Department of Commerce and Economic Opportunity Law of the
26Civil Administrative Code of Illinois.

 

 

10100SB1814ham001- 940 -LRB101 09785 JWD 61498 a

1    Subject to payment of amounts into the Build Illinois Fund,
2the McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, and the Energy Infrastructure Fund pursuant to
4the preceding paragraphs or in any amendments to this Section
5hereafter enacted, beginning on the first day of the first
6calendar month to occur on or after August 26, 2014 (the
7effective date of Public Act 98-1098), each month, from the
8collections made under Section 9 of the Use Tax Act, Section 9
9of the Service Use Tax Act, Section 9 of the Service Occupation
10Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
11the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year by
16the Audit Bureau of the Department under the Use Tax Act, the
17Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20    Subject to payments of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
23Compliance and Administration Fund as provided in this Section,
24beginning on July 1, 2018 the Department shall pay each month
25into the Downstate Public Transportation Fund the moneys
26required to be so paid under Section 2-3 of the Downstate

 

 

10100SB1814ham001- 941 -LRB101 09785 JWD 61498 a

1Public Transportation Act.
2    Subject to successful execution and delivery of a public
3private agreement between the public agency and private entity
4and completion of the civic build, beginning on July 1, 2023,
5of the remainder of the moneys received by the Department under
6the Use Tax Act, the Service Use Tax Act, the Service
7Occupation Tax Act, and this Act, the Department shall deposit
8the following specified deposits in the aggregate from
9collections under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, as required under Section 8.25g of the State Finance Act
12for distribution consistent with the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14The moneys received by the Department pursuant to this Act and
15required to be deposited into the Civic and Transit
16Infrastructure Fund are subject to the pledge, claim and charge
17set forth in Section 55 of the Public-Private Partnership for
18Civic and Transit Infrastructure Project Act. As used in this
19paragraph, "civic build", "private entity", "private public
20agreement", and "public agency" have meanings provided in
21Section 25-10 of the Public-Private Partnership for Civic and
22Transit Infrastructure Project Act.
23        Fiscal Year.............................Total Deposit
24        2024.....................................$200,000,000
25        2025.....................................$206,000,000
26        2026.....................................$212,200,000

 

 

10100SB1814ham001- 942 -LRB101 09785 JWD 61498 a

1        2027.....................................$218,500,000
2        2028.....................................$225,100,000
3        2029.....................................$288,700,000
4        2030.....................................$298,900,000
5        2031.....................................$309,300,000
6        2032.....................................$320,100,000
7        2033.....................................$331,200,000
8        2034.....................................$341,200,000
9        2035.....................................$351,400,000
10        2036.....................................$361,900,000
11        2037.....................................$372,800,000
12        2038.....................................$384,000,000
13        2039.....................................$395,500,000
14        2040.....................................$407,400,000
15        2041.....................................$419,600,000
16        2042.....................................$432,200,000
17        2043.....................................$445,100,000
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% shall be paid into the General
20Revenue Fund of the State Treasury and 25% shall be reserved in
21a special account and used only for the transfer to the Common
22School Fund as part of the monthly transfer from the General
23Revenue Fund in accordance with Section 8a of the State Finance
24Act.
25    The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

 

 

10100SB1814ham001- 943 -LRB101 09785 JWD 61498 a

1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the taxpayer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the taxpayer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The taxpayer's annual return to the
12Department shall also disclose the cost of goods sold by the
13taxpayer during the year covered by such return, opening and
14closing inventories of such goods for such year, cost of goods
15used from stock or taken from stock and given away by the
16taxpayer during such year, pay roll information of the
17taxpayer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such taxpayer as hereinbefore
21provided for in this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be liable
26    for a penalty equal to 1/6 of 1% of the tax due from such

 

 

10100SB1814ham001- 944 -LRB101 09785 JWD 61498 a

1    taxpayer under this Act during the period to be covered by
2    the annual return for each month or fraction of a month
3    until such return is filed as required, the penalty to be
4    assessed and collected in the same manner as any other
5    penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The foregoing portion of this Section concerning the filing
18of an annual information return shall not apply to a serviceman
19who is not required to file an income tax return with the
20United States Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

10100SB1814ham001- 945 -LRB101 09785 JWD 61498 a

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, it shall be
7permissible for manufacturers, importers and wholesalers whose
8products are sold by numerous servicemen in Illinois, and who
9wish to do so, to assume the responsibility for accounting and
10paying to the Department all tax accruing under this Act with
11respect to such sales, if the servicemen who are affected do
12not make written objection to the Department to this
13arrangement.
14(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
15100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
168-14-18; 100-1171, eff. 1-4-19.)
 
17    Section 25-120. The Retailers' Occupation Tax is amended by
18changing Section 3 as follows:
 
19    (35 ILCS 120/3)  (from Ch. 120, par. 442)
20    Sec. 3. Except as provided in this Section, on or before
21the twentieth day of each calendar month, every person engaged
22in the business of selling tangible personal property at retail
23in this State during the preceding calendar month shall file a
24return with the Department, stating:

 

 

10100SB1814ham001- 946 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 947 -LRB101 09785 JWD 61498 a

1    On and after January 1, 2018, except for returns for motor
2vehicles, watercraft, aircraft, and trailers that are required
3to be registered with an agency of this State, with respect to
4retailers whose annual gross receipts average $20,000 or more,
5all returns required to be filed pursuant to this Act shall be
6filed electronically. Retailers who demonstrate that they do
7not have access to the Internet or demonstrate hardship in
8filing electronically may petition the Department to waive the
9electronic filing requirement.
10    If a taxpayer fails to sign a return within 30 days after
11the proper notice and demand for signature by the Department,
12the return shall be considered valid and any amount shown to be
13due on the return shall be deemed assessed.
14    Each return shall be accompanied by the statement of
15prepaid tax issued pursuant to Section 2e for which credit is
16claimed.
17    Prior to October 1, 2003, and on and after September 1,
182004 a retailer may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Use Tax as
20provided in Section 3-85 of the Use Tax Act if the purchaser
21provides the appropriate documentation as required by Section
223-85 of the Use Tax Act. A Manufacturer's Purchase Credit
23certification, accepted by a retailer prior to October 1, 2003
24and on and after September 1, 2004 as provided in Section 3-85
25of the Use Tax Act, may be used by that retailer to satisfy
26Retailers' Occupation Tax liability in the amount claimed in

 

 

10100SB1814ham001- 948 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 949 -LRB101 09785 JWD 61498 a

1    less all deductions allowed by law;
2        4. The amount of credit provided in Section 2d of this
3    Act;
4        5. The amount of tax due; and
5        6. Such other reasonable information as the Department
6    may require.
7    Beginning on October 1, 2003, any person who is not a
8licensed distributor, importing distributor, or manufacturer,
9as defined in the Liquor Control Act of 1934, but is engaged in
10the business of selling, at retail, alcoholic liquor shall file
11a statement with the Department of Revenue, in a format and at
12a time prescribed by the Department, showing the total amount
13paid for alcoholic liquor purchased during the preceding month
14and such other information as is reasonably required by the
15Department. The Department may adopt rules to require that this
16statement be filed in an electronic or telephonic format. Such
17rules may provide for exceptions from the filing requirements
18of this paragraph. For the purposes of this paragraph, the term
19"alcoholic liquor" shall have the meaning prescribed in the
20Liquor Control Act of 1934.
21    Beginning on October 1, 2003, every distributor, importing
22distributor, and manufacturer of alcoholic liquor as defined in
23the Liquor Control Act of 1934, shall file a statement with the
24Department of Revenue, no later than the 10th day of the month
25for the preceding month during which transactions occurred, by
26electronic means, showing the total amount of gross receipts

 

 

10100SB1814ham001- 950 -LRB101 09785 JWD 61498 a

1from the sale of alcoholic liquor sold or distributed during
2the preceding month to purchasers; identifying the purchaser to
3whom it was sold or distributed; the purchaser's tax
4registration number; and such other information reasonably
5required by the Department. A distributor, importing
6distributor, or manufacturer of alcoholic liquor must
7personally deliver, mail, or provide by electronic means to
8each retailer listed on the monthly statement a report
9containing a cumulative total of that distributor's, importing
10distributor's, or manufacturer's total sales of alcoholic
11liquor to that retailer no later than the 10th day of the month
12for the preceding month during which the transaction occurred.
13The distributor, importing distributor, or manufacturer shall
14notify the retailer as to the method by which the distributor,
15importing distributor, or manufacturer will provide the sales
16information. If the retailer is unable to receive the sales
17information by electronic means, the distributor, importing
18distributor, or manufacturer shall furnish the sales
19information by personal delivery or by mail. For purposes of
20this paragraph, the term "electronic means" includes, but is
21not limited to, the use of a secure Internet website, e-mail,
22or facsimile.
23    If a total amount of less than $1 is payable, refundable or
24creditable, such amount shall be disregarded if it is less than
2550 cents and shall be increased to $1 if it is 50 cents or more.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

10100SB1814ham001- 951 -LRB101 09785 JWD 61498 a

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" shall be the sum of
17the taxpayer'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

 

 

10100SB1814ham001- 952 -LRB101 09785 JWD 61498 a

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    Any amount which is required to be shown or reported on any
15return or other document under this Act shall, if such amount
16is not a whole-dollar amount, be increased to the nearest
17whole-dollar amount in any case where the fractional part of a
18dollar is 50 cents or more, and decreased to the nearest
19whole-dollar amount where the fractional part of a dollar is
20less than 50 cents.
21    If the retailer is otherwise required to file a monthly
22return and if the retailer's average monthly tax liability to
23the Department does not exceed $200, the Department may
24authorize his returns to be filed on a quarter annual basis,
25with the return for January, February and March of a given year
26being due by April 20 of such year; with the return for April,

 

 

10100SB1814ham001- 953 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 954 -LRB101 09785 JWD 61498 a

1    In addition, with respect to motor vehicles, watercraft,
2aircraft, and trailers that are required to be registered with
3an agency of this State, except as otherwise provided in this
4Section, every retailer selling this kind of tangible personal
5property shall file, with the Department, upon a form to be
6prescribed and supplied by the Department, a separate return
7for each such item of tangible personal property which the
8retailer sells, except that if, in the same transaction, (i) a
9retailer of aircraft, watercraft, motor vehicles or trailers
10transfers more than one aircraft, watercraft, motor vehicle or
11trailer to another aircraft, watercraft, motor vehicle
12retailer or trailer retailer for the purpose of resale or (ii)
13a retailer of aircraft, watercraft, motor vehicles, or trailers
14transfers more than one aircraft, watercraft, motor vehicle, or
15trailer to a purchaser for use as a qualifying rolling stock as
16provided in Section 2-5 of this Act, then that seller may
17report the transfer of all aircraft, watercraft, motor vehicles
18or trailers involved in that transaction to the Department on
19the same uniform invoice-transaction reporting return form.
20For purposes of this Section, "watercraft" means a Class 2,
21Class 3, or Class 4 watercraft as defined in Section 3-2 of the
22Boat Registration and Safety Act, a personal watercraft, or any
23boat equipped with an inboard motor.
24    In addition, with respect to motor vehicles, watercraft,
25aircraft, and trailers that are required to be registered with
26an agency of this State, every person who is engaged in the

 

 

10100SB1814ham001- 955 -LRB101 09785 JWD 61498 a

1business of leasing or renting such items and who, in
2connection with such business, sells any such item to a
3retailer for the purpose of resale is, notwithstanding any
4other provision of this Section to the contrary, authorized to
5meet the return-filing requirement of this Act by reporting the
6transfer of all the aircraft, watercraft, motor vehicles, or
7trailers transferred for resale during a month to the
8Department on the same uniform invoice-transaction reporting
9return form on or before the 20th of the month following the
10month in which the transfer takes place. Notwithstanding any
11other provision of this Act to the contrary, all returns filed
12under this paragraph must be filed by electronic means in the
13manner and form as required by the Department.
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

 

 

10100SB1814ham001- 956 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 957 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 958 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 959 -LRB101 09785 JWD 61498 a

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,

 

 

10100SB1814ham001- 960 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 961 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 962 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 963 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 964 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 965 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 966 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 967 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 968 -LRB101 09785 JWD 61498 a

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 imposed under
7this Act.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund, a special
10fund in the State treasury which is hereby created, 4% of the
11net revenue realized for the preceding month from the 6.25%
12general rate.
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. Beginning
17September 1, 2010, each month the Department shall pay into the
18County and Mass Transit District Fund 20% of the net revenue
19realized for the preceding month from the 1.25% rate on the
20selling price of sales tax holiday items.
21    Beginning January 1, 1990, each month the Department shall
22pay into the Local Government Tax Fund 16% of the net revenue
23realized for the preceding month from the 6.25% general rate on
24the selling price of tangible personal property.
25    Beginning August 1, 2000, each month the Department shall
26pay into the Local Government Tax Fund 80% of the net revenue

 

 

10100SB1814ham001- 969 -LRB101 09785 JWD 61498 a

1realized for the preceding month from the 1.25% rate on the
2selling price of motor fuel and gasohol. Beginning September 1,
32010, each month the Department shall pay into the Local
4Government Tax Fund 80% of the net revenue realized for the
5preceding month from the 1.25% rate on the selling price of
6sales tax holiday items.
7    Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13are now taxed at 6.25%.
14    Beginning July 1, 2011, each month the Department shall pay
15into the Clean Air Act Permit Fund 80% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of sorbents used in Illinois in the process
18of sorbent injection as used to comply with the Environmental
19Protection Act or the federal Clean Air Act, but the total
20payment into the Clean Air Act Permit Fund under this Act and
21the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
22    Beginning July 1, 2013, each month the Department shall pay
23into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service Use Tax
25Act, and the Service Occupation Tax Act an amount equal to the
26average monthly deficit in the Underground Storage Tank Fund

 

 

10100SB1814ham001- 970 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 971 -LRB101 09785 JWD 61498 a

12.2% or 3.8%, as the case may be, of moneys being hereinafter
2called the "Tax Act Amount", and (2) the amount transferred to
3the Build Illinois Fund from the State and Local Sales Tax
4Reform Fund shall be less than the Annual Specified Amount (as
5hereinafter defined), an amount equal to the difference shall
6be immediately paid into the Build Illinois Fund from other
7moneys received by the Department pursuant to the Tax Acts; the
8"Annual Specified Amount" means the amounts specified below for
9fiscal years 1986 through 1993:
10Fiscal YearAnnual Specified Amount
111986$54,800,000
121987$76,650,000
131988$80,480,000
141989$88,510,000
151990$115,330,000
161991$145,470,000
171992$182,730,000
181993$206,520,000;
19and means the Certified Annual Debt Service Requirement (as
20defined in Section 13 of the Build Illinois Bond Act) or the
21Tax Act Amount, whichever is greater, for fiscal year 1994 and
22each fiscal year thereafter; and further provided, that if on
23the last business day of any month the sum of (1) the Tax Act
24Amount required to be deposited into the Build Illinois Bond
25Account in the Build Illinois Fund during such month and (2)
26the amount transferred to the Build Illinois Fund from the

 

 

10100SB1814ham001- 972 -LRB101 09785 JWD 61498 a

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

 

 

10100SB1814ham001- 973 -LRB101 09785 JWD 61498 a

1in such month from the Build Illinois Bond Account to the Build
2Illinois Bond Retirement and Interest Fund pursuant to Section
313 of the Build Illinois Bond Act, an amount equal to such
4deficiency shall be immediately paid from other moneys received
5by the Department pursuant to the Tax Acts to the Build
6Illinois Fund; provided, however, that any amounts paid to the
7Build Illinois Fund in any fiscal year pursuant to this
8sentence shall be deemed to constitute payments pursuant to
9clause (b) of the first sentence of this paragraph and shall
10reduce the amount otherwise payable for such fiscal year
11pursuant to that clause (b). The moneys received by the
12Department pursuant to this Act and required to be deposited
13into the Build Illinois Fund are subject to the pledge, claim
14and charge set forth in Section 12 of the Build Illinois Bond
15Act.
16    Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

 

 

10100SB1814ham001- 974 -LRB101 09785 JWD 61498 a

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

 

 

10100SB1814ham001- 975 -LRB101 09785 JWD 61498 a

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26    Beginning July 20, 1993 and in each month of each fiscal

 

 

10100SB1814ham001- 976 -LRB101 09785 JWD 61498 a

1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

 

 

10100SB1814ham001- 977 -LRB101 09785 JWD 61498 a

1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8    Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after August 26, 2014 (the
14effective date of Public Act 98-1098), each month, from the
15collections made under Section 9 of the Use Tax Act, Section 9
16of the Service Use Tax Act, Section 9 of the Service Occupation
17Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
18the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year by
23the Audit Bureau of the Department under the Use Tax Act, the
24Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

 

 

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1    Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5beginning on July 1, 2018 the Department shall pay each month
6into the Downstate Public Transportation Fund the moneys
7required to be so paid under Section 2-3 of the Downstate
8Public Transportation Act.
9    Subject to successful execution and delivery of a public
10private agreement between the public agency and private entity
11and completion of the civic build, beginning on July 1, 2023,
12of the remainder of the moneys received by the Department under
13the Use Tax Act, the Service Use Tax Act, the Service
14Occupation Tax Act, and this Act, the Department shall deposit
15the following specified deposits in the aggregate from
16collections under the Use Tax Act, the Service Use Tax Act, the
17Service Occupation Tax Act, and the Retailers' Occupation Tax
18Act, as required under Section 8.25g of the State Finance Act
19for distribution consistent with the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21The moneys received by the Department pursuant to this Act and
22required to be deposited into the Civic and Transit
23Infrastructure Fund are subject to the pledge, claim and charge
24set forth in Section 55 of the Public-Private Partnership for
25Civic and Transit Infrastructure Project Act. As used in this
26paragraph, "civic build", "private entity", "private public

 

 

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1agreement", and "public agency" have meanings provided in
2Section 25-10 of the Public-Private Partnership for Civic and
3Transit Infrastructure Project Act.
4        Fiscal Year.............................Total Deposit
5        2024.....................................$200,000,000
6        2025.....................................$206,000,000
7        2026.....................................$212,200,000
8        2027.....................................$218,500,000
9        2028.....................................$225,100,000
10        2029.....................................$288,700,000
11        2030.....................................$298,900,000
12        2031.....................................$309,300,000
13        2032.....................................$320,100,000
14        2033.....................................$331,200,000
15        2034.....................................$341,200,000
16        2035.....................................$351,400,000
17        2036.....................................$361,900,000
18        2037.....................................$372,800,000
19        2038.....................................$384,000,000
20        2039.....................................$395,500,000
21        2040.....................................$407,400,000
22        2041.....................................$419,600,000
23        2042.....................................$432,200,000
24        2043.....................................$445,100,000
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% thereof shall be paid into the State

 

 

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

 

 

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

 

 

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1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12    For greater simplicity of administration, manufacturers,
13importers and wholesalers whose products are sold at retail in
14Illinois by numerous retailers, and who wish to do so, may
15assume the responsibility for accounting and paying to the
16Department all tax accruing under this Act with respect to such
17sales, if the retailers who are affected do not make written
18objection to the Department to this arrangement.
19    Any person who promotes, organizes, provides retail
20selling space for concessionaires or other types of sellers at
21the Illinois State Fair, DuQuoin State Fair, county fairs,
22local fairs, art shows, flea markets and similar exhibitions or
23events, including any transient merchant as defined by Section
242 of the Transient Merchant Act of 1987, is required to file a
25report with the Department providing the name of the merchant's
26business, the name of the person or persons engaged in

 

 

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

 

 

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1this requirement. In the absence of notification by the
2Department, the concessionaires and other sellers shall file
3their returns as otherwise required in this Section.
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; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
7
ARTICLE 30. REBUILD ILLINOIS GRANT PROGRAM

 
8    Section 30-1. Short title. This Article may be cited as the
9Rebuild Illinois Grant Program Act. References in this Article
10to "this Act" mean this Article.
 
11    Section 30-5. The Department of Commerce and Economic
12Opportunity Law of the Civil Administrative Code of Illinois is
13amended by adding Section 605-1025 as follows:
 
14    (20 ILCS 605/605-1025 new)
15    Sec. 605-1025. Human Services Capital Investment Grant
16Program.
17    (a) The Department of Commerce and Economic Opportunity, in
18coordination with the Department of Human Services, shall
19establish a Human Services Capital Investment Grant Program.
20The Department shall, subject to appropriation, make capital
21improvement grants to human services providers serving
22low-income or marginalized populations. The Build Illinois

 

 

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1Bond Fund shall be the source of funding for the program.
2Eligible grant recipients shall be human services providers
3that offer facilities and services in a manner that supports
4and fulfills the mission of Department of Human Services.
5Eligible grant recipients include but are not limited to,
6domestic violence shelters, rape crisis centers, comprehensive
7youth services, teen REACH providers, supportive housing
8providers, developmental disability community providers,
9behavioral health providers, and other community-based
10providers. Eligible grant recipients have no entitlement to a
11grant under this Section.
12    (b) The Department, in consultation with the Department of
13Human Services, shall adopt rules to implement this Section and
14shall create a competitive application procedure for grants to
15be awarded. The rules shall specify the manner of applying for
16grants; grantee eligibility requirements; project eligibility
17requirements; restrictions on the use of grant moneys; the
18manner in which grantees must account for the use of grant
19moneys; and any other provision that the Department of Commerce
20and Economic Opportunity or Department of Human Services
21determine to be necessary or useful for the administration of
22this Section. Rules may include a requirement for grantees to
23provide local matching funds in an amount equal to a specific
24percentage of the grant.
25    (c) The Department of Human Services shall establish
26standards for determining the priorities concerning the

 

 

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1necessity for capital facilities for the provision of human
2services based on data available to the Department.
3    (d) No portion of a human services capital investment grant
4awarded under this Section may be used by a grantee to pay for
5any on-going operational costs or outstanding debt.
 
6    Section 30-10. The Department of Transportation Law of the
7Civil Administrative Code of Illinois is amended by changing
8Section 2705-285 as follows:
 
9    (20 ILCS 2705/2705-285)  (was 20 ILCS 2705/49.06b)
10    Sec. 2705-285. Ports and waterways.
11    (a) The Department has the power to undertake port and
12waterway development planning and studies of port and waterway
13development problems and to provide technical assistance to
14port districts and units of local government in connection with
15port and waterway development activities. The Department may
16provide financial assistance for the ordinary and contingent
17expenses of port districts upon the terms and conditions that
18the Department finds necessary to aid in the development of
19those districts.
20    (b)The Department shall coordinate all its activities
21under this Section with the Department of Commerce and Economic
22Opportunity.
23    (c) The Department, in coordination with the Department of
24Commerce and Economic Opportunity, shall establish a Port

 

 

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1Facilities Capital Investment Grant Program. The Department
2shall, subject to appropriation, make capital improvement
3grants to port districts. The Multi-modal Transportation Bond
4Fund shall be the source of funding for the program. Eligible
5grant recipients shall be public port districts that offer
6facilities and services in a manner that supports and fulfills
7the mission of the Department. Eligible grant recipients have
8no entitlement to a grant under this Section.
9    (d) The Department, in consultation with the Department of
10Commerce and Economic Opportunity, shall adopt rules to
11implement this Section and shall create a competitive
12application procedure for grants to be awarded. The rules shall
13specify: the manner of applying for grants; grantee eligibility
14requirements; project eligibility requirements; restrictions
15on the use of grant moneys; the manner in which grantees must
16account for the use of grant moneys; and any other provision
17that the Department or the Department of Commerce and Economic
18Opportunity determine to be necessary or useful for the
19administration of this Section. Rules may include a requirement
20for grantees to provide local matching funds in an amount equal
21to a specific percentage of the grant.
22    (e) The Department of Commerce and Economic Opportunity
23shall establish standards for determining the priorities
24concerning the necessity for capital facilities for ports based
25on data available to the Department.
26    (f) No portion of a capital investment grant awarded under

 

 

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1this Section may be used by a grantee to pay for any on-going
2operational costs or outstanding debt.
3(Source: P.A. 94-793, eff. 5-19-06.)
 
4    Section 30-15. The Capital Development Board Act is amended
5by adding Section 20 as follows:
 
6    (20 ILCS 3105/20 new)
7    Sec. 20. Hospital and Healthcare Transformation Capital
8Investment Grant Program.
9    (a) The Capital Development Board, in coordination with the
10Department of Healthcare and Family Services, shall establish a
11Hospital and Healthcare Transformation Capital Investment
12Grant Program. The Board shall, subject to appropriation, make
13capital improvement grants to Illinois hospitals licensed
14under the Hospital Licensing Act and other qualified healthcare
15providers serving the people of Illinois. The Build Illinois
16Bond Fund shall be the source of funding for the program.
17Eligible grant recipients shall be hospitals and other
18healthcare providers that offer facilities and services in a
19manner that supports and fulfills the mission of Department of
20Healthcare and Family Services. Eligible grant recipients have
21no entitlement to a grant under this Section.
22    (b) The Capital Development Board, in consultation with the
23Department of Healthcare and Family Services shall adopt rules
24to implement this Section and shall create a competitive

 

 

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1application procedure for grants to be awarded. The rules shall
2specify: the manner of applying for grants; grantee eligibility
3requirements; project eligibility requirements; restrictions
4on the use of grant moneys; the manner in grantees must account
5for the use of grant moneys; and any other provision that the
6Capital Development Board or Department of Healthcare and
7Family Services determine to be necessary or useful for the
8administration of this Section. Rules may include a requirement
9for grantees to provide local matching funds in an amount equal
10to a certain percentage of the grant.
11    (c) The Department of Healthcare and Family Services shall
12establish standards for the determination of priority needs
13concerning health care transformation based on projects
14located in communities in the State with the greatest
15utilization of Medicaid services or underserved communities,
16including, but not limited to Safety Net Hospitals and Critical
17Access Hospitals, utilizing data available to the Department.
18    (d) Nothing in this Section shall exempt nor relieve any
19healthcare provider receiving a grant under this Section from
20any requirement of the Illinois Health Facilities Planning Act.
21    (e) No portion of a healthcare transformation capital
22investment program grant awarded under this Section may be used
23by a hospital or other healthcare provider to pay for any
24on-going operational costs, pay outstanding debt, or be
25allocated to an endowment or other invested fund.
 

 

 

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1    Section 30-20. The Private Colleges and Universities
2Capital Distribution Formula Act is amended by changing
3Sections 25-5, 25-10, and 25-15 and by adding Section 25-7 as
4follows:
 
5    (30 ILCS 769/25-5)
6    Sec. 25-5. Definitions. In this Act:
7    "Independent colleges" means non-public, non-profit
8colleges and universities based in Illinois. The term does not
9include any institution that primarily or exclusively provided
10online education services as of the fall 2017 2008 term.
11    "FTE" means full-time equivalent enrollment based on Fall
122017 2008 Final full-time equivalent enrollment according to
13the Illinois Board of Higher Education.
14(Source: P.A. 96-37, eff. 7-13-09.)
 
15    (30 ILCS 769/25-7 new)
16    Sec. 25-7. Capital Investment Grant Program.
17    (a) The Capital Development Board, in coordination with the
18Board of Higher Education, shall establish a Capital Investment
19Grant Program for independent colleges. The Capital
20Development Board shall, subject to appropriation, and subject
21to direction by the Board of Higher Education, make capital
22improvement grants to independent colleges in Illinois. The
23Build Illinois Bond Fund shall be the source of funding for the
24program. Eligible grant recipients shall be independent

 

 

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1colleges that offer facilities and services in a manner that
2supports and fulfills the mission of Board of Higher Education.
3Eligible grant recipients have no entitlement to a grant under
4this Section.
5    (b) The Capital Development Board, in consultation with the
6Board of Higher Education, shall adopt rules to implement this
7Section and shall create an application procedure for grants to
8be awarded. The rules shall specify: the manner of applying for
9grants; grantee eligibility requirements; project eligibility
10requirements; restrictions on the use of grant moneys; the
11manner in which grantees must account for the use of grant
12moneys; and any other provision that the Capital Development
13Board or Board of Higher Education determine to be necessary or
14useful for the administration of this Section.
15    (c) No portion of an independent college capital investment
16program grant awarded under this Section may be used by an
17independent college to pay for any on-going operational costs,
18pay outstanding debt, or be allocated to an endowment or other
19invested fund.
 
20    (30 ILCS 769/25-10)
21    Sec. 25-10. Distribution.
22    (a) This Section Act creates a distribution formula for
23funds appropriated from the Build Illinois Bond Fund to the
24Capital Development Board for the Illinois Board of Higher
25Education for grants to various private colleges and

 

 

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1universities awarded pursuant to Section 25-7.
2    (b) Funds appropriated for this purpose shall be
3distributed by the Illinois Board of Higher Education through a
4formula to independent colleges that have been given
5operational approval by the Illinois Board of Higher Education
6as of the Fall 2017 2008 term. The distribution formula shall
7have 2 components: a base grant portion of the appropriation
8and an FTE grant portion of the appropriation. Each independent
9college shall be awarded both a base grant portion of the
10appropriation and an FTE grant portion of the appropriation.
11    (c) The Illinois Board of Higher Education shall distribute
12moneys appropriated for this purpose to independent colleges
13based on the following base grant criteria: for each
14independent college reporting between 1 and 200 FTE a base
15grant amount of $200,000 shall be set awarded; for each
16independent college reporting between 201 and 500 FTE a base
17grant amount of $1,000,000 shall be set awarded; for each
18independent college reporting between 501 and 4,000 FTE a base
19grant amount of $2,000,000 shall be set awarded; and for each
20independent college reporting 4,001 or more FTE a base grant
21amountof $5,000,000 shall be set awarded.
22    (d) If appropriations exceed the total aggregate amount of
23the base grants determined pursuant to subsection (c), then
24additional grant amounts may be set by the Board of Higher
25Education. The additional grants The remainder of the moneys
26appropriated for this purpose shall be distributed by the

 

 

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1Illinois Board of Higher Education to each eligible independent
2college on a per capita basis as determined by the independent
3college's FTE as reported by the Illinois Board of Higher
4Education's most recent fall FTE report.
5    Each eligible independent college, after an appropriation
6has been enacted, must apply for a Capital Investment Grant in
7order to be eligible to receive funds under this Program. An
8independent college may apply for an amount not to exceed the
9distribution amount determined by the Board of Higher Education
10pursuant to subsections (c) and (d). shall have up to 10 years
11from the date of appropriation to access and utilize its
12awarded amounts. If any independent college does not utilize
13its full award or a portion thereof after 10 years, the
14remaining funds shall be re-distributed to other independent
15colleges on an FTE basis.
16(Source: P.A. 98-674, eff. 6-30-14.)
 
17    (30 ILCS 769/25-15)
18    Sec. 25-15. Transfer of funds to another independent
19college.
20    (a) If an institution received a grant under this Article
21and subsequently fails to meet the definition of "independent
22college", the remaining funds shall be re-distributed as
23provided in Section 25-10, unless the campus or facilities for
24which the grant was given are operated by another institution
25that qualifies as an independent college under this Article.

 

 

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1    (b) If the facilities of a former independent college are
2operated by another entity that qualifies as an independent
3college as provided in subsection (a) of this Section, then the
4entire balance of the grant provided under this Article
5remaining on the date the former independent college ceased
6operations, including any amount that had been withheld after
7the former independent college ceased operations, shall be
8transferred to the successor independent college for the
9purpose of operating those facilities for the duration of the
10grant.
11    (c) In the event that, on or before the effective date of
12this amendatory Act of the 98th General Assembly, the remaining
13funds have been re-allocated or re-distributed to other
14independent colleges, or the Illinois Board of Higher Education
15has planned for the remaining funds to be re-allocated or
16re-distributed to other independent colleges, before the
175-year period provided under this Act for the utilization of
18funds has ended, any funds so re-allocated or re-distributed
19shall be deducted from future allocations to those other
20independent colleges and re-allocated or re-distributed to the
21initial institution or the successor entity operating the
22facilities of the original institution if: (i) the institution
23that failed to meet the definition of "independent college"
24once again meets the definition of "independent college" before
25the 5-year period has expired; or (ii) the facility or
26facilities of the former independent college are operated by

 

 

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1another entity that qualifies as an independent college before
2the 5-year period has expired.
3(Source: P.A. 98-715, eff. 7-16-14.)
 
4
ARTICLE 35. REIMBURSEMENT RATES

 
5    Section 35-5. The Illinois Administrative Procedure Act is
6amended by changing Section 5-45 as follows:
 
7    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
8    Sec. 5-45. Emergency rulemaking.
9    (a) "Emergency" means the existence of any situation that
10any agency finds reasonably constitutes a threat to the public
11interest, safety, or welfare.
12    (b) If any agency finds that an emergency exists that
13requires adoption of a rule upon fewer days than is required by
14Section 5-40 and states in writing its reasons for that
15finding, the agency may adopt an emergency rule without prior
16notice or hearing upon filing a notice of emergency rulemaking
17with the Secretary of State under Section 5-70. The notice
18shall include the text of the emergency rule and shall be
19published in the Illinois Register. Consent orders or other
20court orders adopting settlements negotiated by an agency may
21be adopted under this Section. Subject to applicable
22constitutional or statutory provisions, an emergency rule
23becomes effective immediately upon filing under Section 5-65 or

 

 

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1at a stated date less than 10 days thereafter. The agency's
2finding and a statement of the specific reasons for the finding
3shall be filed with the rule. The agency shall take reasonable
4and appropriate measures to make emergency rules known to the
5persons who may be affected by them.
6    (c) An emergency rule may be effective for a period of not
7longer than 150 days, but the agency's authority to adopt an
8identical rule under Section 5-40 is not precluded. No
9emergency rule may be adopted more than once in any 24-month
10period, except that this limitation on the number of emergency
11rules that may be adopted in a 24-month period does not apply
12to (i) emergency rules that make additions to and deletions
13from the Drug Manual under Section 5-5.16 of the Illinois
14Public Aid Code or the generic drug formulary under Section
153.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
16emergency rules adopted by the Pollution Control Board before
17July 1, 1997 to implement portions of the Livestock Management
18Facilities Act, (iii) emergency rules adopted by the Illinois
19Department of Public Health under subsections (a) through (i)
20of Section 2 of the Department of Public Health Act when
21necessary to protect the public's health, (iv) emergency rules
22adopted pursuant to subsection (n) of this Section, (v)
23emergency rules adopted pursuant to subsection (o) of this
24Section, or (vi) emergency rules adopted pursuant to subsection
25(c-5) of this Section. Two or more emergency rules having
26substantially the same purpose and effect shall be deemed to be

 

 

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1a single rule for purposes of this Section.
2    (c-5) To facilitate the maintenance of the program of group
3health benefits provided to annuitants, survivors, and retired
4employees under the State Employees Group Insurance Act of
51971, rules to alter the contributions to be paid by the State,
6annuitants, survivors, retired employees, or any combination
7of those entities, for that program of group health benefits,
8shall be adopted as emergency rules. The adoption of those
9rules shall be considered an emergency and necessary for the
10public interest, safety, and welfare.
11    (d) In order to provide for the expeditious and timely
12implementation of the State's fiscal year 1999 budget,
13emergency rules to implement any provision of Public Act 90-587
14or 90-588 or any other budget initiative for fiscal year 1999
15may be adopted in accordance with this Section by the agency
16charged with administering that provision or initiative,
17except that the 24-month limitation on the adoption of
18emergency rules and the provisions of Sections 5-115 and 5-125
19do not apply to rules adopted under this subsection (d). The
20adoption of emergency rules authorized by this subsection (d)
21shall be deemed to be necessary for the public interest,
22safety, and welfare.
23    (e) In order to provide for the expeditious and timely
24implementation of the State's fiscal year 2000 budget,
25emergency rules to implement any provision of Public Act 91-24
26or any other budget initiative for fiscal year 2000 may be

 

 

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1adopted in accordance with this Section by the agency charged
2with administering that provision or initiative, except that
3the 24-month limitation on the adoption of emergency rules and
4the provisions of Sections 5-115 and 5-125 do not apply to
5rules adopted under this subsection (e). The adoption of
6emergency rules authorized by this subsection (e) shall be
7deemed to be necessary for the public interest, safety, and
8welfare.
9    (f) In order to provide for the expeditious and timely
10implementation of the State's fiscal year 2001 budget,
11emergency rules to implement any provision of Public Act 91-712
12or any other budget initiative for fiscal year 2001 may be
13adopted in accordance with this Section by the agency charged
14with administering that provision or initiative, except that
15the 24-month limitation on the adoption of emergency rules and
16the provisions of Sections 5-115 and 5-125 do not apply to
17rules adopted under this subsection (f). The adoption of
18emergency rules authorized by this subsection (f) shall be
19deemed to be necessary for the public interest, safety, and
20welfare.
21    (g) In order to provide for the expeditious and timely
22implementation of the State's fiscal year 2002 budget,
23emergency rules to implement any provision of Public Act 92-10
24or any other budget initiative for fiscal year 2002 may be
25adopted in accordance with this Section by the agency charged
26with administering that provision or initiative, except that

 

 

10100SB1814ham001- 999 -LRB101 09785 JWD 61498 a

1the 24-month limitation on the adoption of emergency rules and
2the provisions of Sections 5-115 and 5-125 do not apply to
3rules adopted under this subsection (g). The adoption of
4emergency rules authorized by this subsection (g) shall be
5deemed to be necessary for the public interest, safety, and
6welfare.
7    (h) In order to provide for the expeditious and timely
8implementation of the State's fiscal year 2003 budget,
9emergency rules to implement any provision of Public Act 92-597
10or any other budget initiative for fiscal year 2003 may be
11adopted in accordance with this Section by the agency charged
12with administering that provision or initiative, except that
13the 24-month limitation on the adoption of emergency rules and
14the provisions of Sections 5-115 and 5-125 do not apply to
15rules adopted under this subsection (h). The adoption of
16emergency rules authorized by this subsection (h) shall be
17deemed to be necessary for the public interest, safety, and
18welfare.
19    (i) In order to provide for the expeditious and timely
20implementation of the State's fiscal year 2004 budget,
21emergency rules to implement any provision of Public Act 93-20
22or any other budget initiative for fiscal year 2004 may be
23adopted in accordance with this Section by the agency charged
24with administering that provision or initiative, except that
25the 24-month limitation on the adoption of emergency rules and
26the provisions of Sections 5-115 and 5-125 do not apply to

 

 

10100SB1814ham001- 1000 -LRB101 09785 JWD 61498 a

1rules adopted under this subsection (i). The adoption of
2emergency rules authorized by this subsection (i) shall be
3deemed to be necessary for the public interest, safety, and
4welfare.
5    (j) In order to provide for the expeditious and timely
6implementation of the provisions of the State's fiscal year
72005 budget as provided under the Fiscal Year 2005 Budget
8Implementation (Human Services) Act, emergency rules to
9implement any provision of the Fiscal Year 2005 Budget
10Implementation (Human Services) Act may be adopted in
11accordance with this Section by the agency charged with
12administering that provision, except that the 24-month
13limitation on the adoption of emergency rules and the
14provisions of Sections 5-115 and 5-125 do not apply to rules
15adopted under this subsection (j). The Department of Public Aid
16may also adopt rules under this subsection (j) necessary to
17administer the Illinois Public Aid Code and the Children's
18Health Insurance Program Act. The adoption of emergency rules
19authorized by this subsection (j) shall be deemed to be
20necessary for the public interest, safety, and welfare.
21    (k) In order to provide for the expeditious and timely
22implementation of the provisions of the State's fiscal year
232006 budget, emergency rules to implement any provision of
24Public Act 94-48 or any other budget initiative for fiscal year
252006 may be adopted in accordance with this Section by the
26agency charged with administering that provision or

 

 

10100SB1814ham001- 1001 -LRB101 09785 JWD 61498 a

1initiative, except that the 24-month limitation on the adoption
2of emergency rules and the provisions of Sections 5-115 and
35-125 do not apply to rules adopted under this subsection (k).
4The Department of Healthcare and Family Services may also adopt
5rules under this subsection (k) necessary to administer the
6Illinois Public Aid Code, the Senior Citizens and Persons with
7Disabilities Property Tax Relief Act, the Senior Citizens and
8Disabled Persons Prescription Drug Discount Program Act (now
9the Illinois Prescription Drug Discount Program Act), and the
10Children's Health Insurance Program Act. The adoption of
11emergency rules authorized by this subsection (k) shall be
12deemed to be necessary for the public interest, safety, and
13welfare.
14    (l) In order to provide for the expeditious and timely
15implementation of the provisions of the State's fiscal year
162007 budget, the Department of Healthcare and Family Services
17may adopt emergency rules during fiscal year 2007, including
18rules effective July 1, 2007, in accordance with this
19subsection to the extent necessary to administer the
20Department's responsibilities with respect to amendments to
21the State plans and Illinois waivers approved by the federal
22Centers for Medicare and Medicaid Services necessitated by the
23requirements of Title XIX and Title XXI of the federal Social
24Security Act. The adoption of emergency rules authorized by
25this subsection (l) shall be deemed to be necessary for the
26public interest, safety, and welfare.

 

 

10100SB1814ham001- 1002 -LRB101 09785 JWD 61498 a

1    (m) In order to provide for the expeditious and timely
2implementation of the provisions of the State's fiscal year
32008 budget, the Department of Healthcare and Family Services
4may adopt emergency rules during fiscal year 2008, including
5rules effective July 1, 2008, in accordance with this
6subsection to the extent necessary to administer the
7Department's responsibilities with respect to amendments to
8the State plans and Illinois waivers approved by the federal
9Centers for Medicare and Medicaid Services necessitated by the
10requirements of Title XIX and Title XXI of the federal Social
11Security Act. The adoption of emergency rules authorized by
12this subsection (m) shall be deemed to be necessary for the
13public interest, safety, and welfare.
14    (n) In order to provide for the expeditious and timely
15implementation of the provisions of the State's fiscal year
162010 budget, emergency rules to implement any provision of
17Public Act 96-45 or any other budget initiative authorized by
18the 96th General Assembly for fiscal year 2010 may be adopted
19in accordance with this Section by the agency charged with
20administering that provision or initiative. The adoption of
21emergency rules authorized by this subsection (n) shall be
22deemed to be necessary for the public interest, safety, and
23welfare. The rulemaking authority granted in this subsection
24(n) shall apply only to rules promulgated during Fiscal Year
252010.
26    (o) In order to provide for the expeditious and timely

 

 

10100SB1814ham001- 1003 -LRB101 09785 JWD 61498 a

1implementation of the provisions of the State's fiscal year
22011 budget, emergency rules to implement any provision of
3Public Act 96-958 or any other budget initiative authorized by
4the 96th General Assembly for fiscal year 2011 may be adopted
5in accordance with this Section by the agency charged with
6administering that provision or initiative. The adoption of
7emergency rules authorized by this subsection (o) is deemed to
8be necessary for the public interest, safety, and welfare. The
9rulemaking authority granted in this subsection (o) applies
10only to rules promulgated on or after July 1, 2010 (the
11effective date of Public Act 96-958) through June 30, 2011.
12    (p) In order to provide for the expeditious and timely
13implementation of the provisions of Public Act 97-689,
14emergency rules to implement any provision of Public Act 97-689
15may be adopted in accordance with this subsection (p) by the
16agency charged with administering that provision or
17initiative. The 150-day limitation of the effective period of
18emergency rules does not apply to rules adopted under this
19subsection (p), and the effective period may continue through
20June 30, 2013. The 24-month limitation on the adoption of
21emergency rules does not apply to rules adopted under this
22subsection (p). The adoption of emergency rules authorized by
23this subsection (p) is deemed to be necessary for the public
24interest, safety, and welfare.
25    (q) In order to provide for the expeditious and timely
26implementation of the provisions of Articles 7, 8, 9, 11, and

 

 

10100SB1814ham001- 1004 -LRB101 09785 JWD 61498 a

112 of Public Act 98-104, emergency rules to implement any
2provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
3may be adopted in accordance with this subsection (q) by the
4agency charged with administering that provision or
5initiative. The 24-month limitation on the adoption of
6emergency rules does not apply to rules adopted under this
7subsection (q). The adoption of emergency rules authorized by
8this subsection (q) is deemed to be necessary for the public
9interest, safety, and welfare.
10    (r) In order to provide for the expeditious and timely
11implementation of the provisions of Public Act 98-651,
12emergency rules to implement Public Act 98-651 may be adopted
13in accordance with this subsection (r) by the Department of
14Healthcare and Family Services. The 24-month limitation on the
15adoption of emergency rules does not apply to rules adopted
16under this subsection (r). The adoption of emergency rules
17authorized by this subsection (r) is deemed to be necessary for
18the public interest, safety, and welfare.
19    (s) In order to provide for the expeditious and timely
20implementation of the provisions of Sections 5-5b.1 and 5A-2 of
21the Illinois Public Aid Code, emergency rules to implement any
22provision of Section 5-5b.1 or Section 5A-2 of the Illinois
23Public Aid Code may be adopted in accordance with this
24subsection (s) by the Department of Healthcare and Family
25Services. The rulemaking authority granted in this subsection
26(s) shall apply only to those rules adopted prior to July 1,

 

 

10100SB1814ham001- 1005 -LRB101 09785 JWD 61498 a

12015. Notwithstanding any other provision of this Section, any
2emergency rule adopted under this subsection (s) shall only
3apply to payments made for State fiscal year 2015. The adoption
4of emergency rules authorized by this subsection (s) is deemed
5to be necessary for the public interest, safety, and welfare.
6    (t) In order to provide for the expeditious and timely
7implementation of the provisions of Article II of Public Act
899-6, emergency rules to implement the changes made by Article
9II of Public Act 99-6 to the Emergency Telephone System Act may
10be adopted in accordance with this subsection (t) by the
11Department of State Police. The rulemaking authority granted in
12this subsection (t) shall apply only to those rules adopted
13prior to July 1, 2016. The 24-month limitation on the adoption
14of emergency rules does not apply to rules adopted under this
15subsection (t). The adoption of emergency rules authorized by
16this subsection (t) is deemed to be necessary for the public
17interest, safety, and welfare.
18    (u) In order to provide for the expeditious and timely
19implementation of the provisions of the Burn Victims Relief
20Act, emergency rules to implement any provision of the Act may
21be adopted in accordance with this subsection (u) by the
22Department of Insurance. The rulemaking authority granted in
23this subsection (u) shall apply only to those rules adopted
24prior to December 31, 2015. The adoption of emergency rules
25authorized by this subsection (u) is deemed to be necessary for
26the public interest, safety, and welfare.

 

 

10100SB1814ham001- 1006 -LRB101 09785 JWD 61498 a

1    (v) In order to provide for the expeditious and timely
2implementation of the provisions of Public Act 99-516,
3emergency rules to implement Public Act 99-516 may be adopted
4in accordance with this subsection (v) by the Department of
5Healthcare and Family Services. The 24-month limitation on the
6adoption of emergency rules does not apply to rules adopted
7under this subsection (v). The adoption of emergency rules
8authorized by this subsection (v) is deemed to be necessary for
9the public interest, safety, and welfare.
10    (w) In order to provide for the expeditious and timely
11implementation of the provisions of Public Act 99-796,
12emergency rules to implement the changes made by Public Act
1399-796 may be adopted in accordance with this subsection (w) by
14the Adjutant General. The adoption of emergency rules
15authorized by this subsection (w) is deemed to be necessary for
16the public interest, safety, and welfare.
17    (x) In order to provide for the expeditious and timely
18implementation of the provisions of Public Act 99-906,
19emergency rules to implement subsection (i) of Section 16-115D,
20subsection (g) of Section 16-128A, and subsection (a) of
21Section 16-128B of the Public Utilities Act may be adopted in
22accordance with this subsection (x) by the Illinois Commerce
23Commission. The rulemaking authority granted in this
24subsection (x) shall apply only to those rules adopted within
25180 days after June 1, 2017 (the effective date of Public Act
2699-906). The adoption of emergency rules authorized by this

 

 

10100SB1814ham001- 1007 -LRB101 09785 JWD 61498 a

1subsection (x) is deemed to be necessary for the public
2interest, safety, and welfare.
3    (y) In order to provide for the expeditious and timely
4implementation of the provisions of Public Act 100-23,
5emergency rules to implement the changes made by Public Act
6100-23 to Section 4.02 of the Illinois Act on the Aging,
7Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
8Section 55-30 of the Alcoholism and Other Drug Abuse and
9Dependency Act, and Sections 74 and 75 of the Mental Health and
10Developmental Disabilities Administrative Act may be adopted
11in accordance with this subsection (y) by the respective
12Department. The adoption of emergency rules authorized by this
13subsection (y) is deemed to be necessary for the public
14interest, safety, and welfare.
15    (z) In order to provide for the expeditious and timely
16implementation of the provisions of Public Act 100-554,
17emergency rules to implement the changes made by Public Act
18100-554 to Section 4.7 of the Lobbyist Registration Act may be
19adopted in accordance with this subsection (z) by the Secretary
20of State. The adoption of emergency rules authorized by this
21subsection (z) is deemed to be necessary for the public
22interest, safety, and welfare.
23    (aa) In order to provide for the expeditious and timely
24initial implementation of the changes made to Articles 5, 5A,
2512, and 14 of the Illinois Public Aid Code under the provisions
26of Public Act 100-581, the Department of Healthcare and Family

 

 

10100SB1814ham001- 1008 -LRB101 09785 JWD 61498 a

1Services may adopt emergency rules in accordance with this
2subsection (aa). The 24-month limitation on the adoption of
3emergency rules does not apply to rules to initially implement
4the changes made to Articles 5, 5A, 12, and 14 of the Illinois
5Public Aid Code adopted under this subsection (aa). The
6adoption of emergency rules authorized by this subsection (aa)
7is deemed to be necessary for the public interest, safety, and
8welfare.
9    (bb) In order to provide for the expeditious and timely
10implementation of the provisions of Public Act 100-587,
11emergency rules to implement the changes made by Public Act
12100-587 to Section 4.02 of the Illinois Act on the Aging,
13Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
14subsection (b) of Section 55-30 of the Alcoholism and Other
15Drug Abuse and Dependency Act, Section 5-104 of the Specialized
16Mental Health Rehabilitation Act of 2013, and Section 75 and
17subsection (b) of Section 74 of the Mental Health and
18Developmental Disabilities Administrative Act may be adopted
19in accordance with this subsection (bb) by the respective
20Department. The adoption of emergency rules authorized by this
21subsection (bb) is deemed to be necessary for the public
22interest, safety, and welfare.
23    (cc) In order to provide for the expeditious and timely
24implementation of the provisions of Public Act 100-587,
25emergency rules may be adopted in accordance with this
26subsection (cc) to implement the changes made by Public Act

 

 

10100SB1814ham001- 1009 -LRB101 09785 JWD 61498 a

1100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois
2Pension Code by the Board created under Article 14 of the Code;
3Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by
4the Board created under Article 15 of the Code; and Sections
516-190.5 and 16-190.6 of the Illinois Pension Code by the Board
6created under Article 16 of the Code. The adoption of emergency
7rules authorized by this subsection (cc) is deemed to be
8necessary for the public interest, safety, and welfare.
9    (dd) In order to provide for the expeditious and timely
10implementation of the provisions of Public Act 100-864,
11emergency rules to implement the changes made by Public Act
12100-864 to Section 3.35 of the Newborn Metabolic Screening Act
13may be adopted in accordance with this subsection (dd) by the
14Secretary of State. The adoption of emergency rules authorized
15by this subsection (dd) is deemed to be necessary for the
16public interest, safety, and welfare.
17    (ee) In order to provide for the expeditious and timely
18implementation of the provisions of Public Act 100-1172 this
19amendatory Act of the 100th General Assembly, emergency rules
20implementing the Illinois Underground Natural Gas Storage
21Safety Act may be adopted in accordance with this subsection by
22the Department of Natural Resources. The adoption of emergency
23rules authorized by this subsection is deemed to be necessary
24for the public interest, safety, and welfare.
25    (ff) (ee) In order to provide for the expeditious and
26timely initial implementation of the changes made to Articles

 

 

10100SB1814ham001- 1010 -LRB101 09785 JWD 61498 a

15A and 14 of the Illinois Public Aid Code under the provisions
2of Public Act 100-1181 this amendatory Act of the 100th General
3Assembly, the Department of Healthcare and Family Services may
4on a one-time-only basis adopt emergency rules in accordance
5with this subsection (ff) (ee). The 24-month limitation on the
6adoption of emergency rules does not apply to rules to
7initially implement the changes made to Articles 5A and 14 of
8the Illinois Public Aid Code adopted under this subsection (ff)
9(ee). The adoption of emergency rules authorized by this
10subsection (ff) (ee) is deemed to be necessary for the public
11interest, safety, and welfare.
12    (gg) (ff) In order to provide for the expeditious and
13timely implementation of the provisions of Public Act 101-1
14this amendatory Act of the 101st General Assembly, emergency
15rules may be adopted by the Department of Labor in accordance
16with this subsection (gg) (ff) to implement the changes made by
17Public Act 101-1 this amendatory Act of the 101st General
18Assembly to the Minimum Wage Law. The adoption of emergency
19rules authorized by this subsection (gg) (ff) is deemed to be
20necessary for the public interest, safety, and welfare.
21    (ii) In order to provide for the expeditious and timely
22implementation of the provisions of this amendatory Act of the
23101st General Assembly, emergency rules to implement the
24changes made by this amendatory Act of the 101st General
25Assembly to Sections 5-5.4 and 5-5.4i of the Illinois Public
26Aid Code may be adopted in accordance with this subsection (ii)

 

 

10100SB1814ham001- 1011 -LRB101 09785 JWD 61498 a

1by the Department of Public Health. The adoption of emergency
2rules authorized by this subsection (ii) is deemed to be
3necessary for the public interest, safety, and welfare.
4    (jj) In order to provide for the expeditious and timely
5implementation of the provisions of this amendatory Act of the
6101st General Assembly, emergency rules to implement the
7changes made by this amendatory Act of the 101st General
8Assembly to Section 74 of the Mental Health and Developmental
9Disabilities Administrative Act may be adopted in accordance
10with this subsection (jj) by the Department of Human Services.
11The adoption of emergency rules authorized by this subsection
12(jj) is deemed to be necessary for the public interest, safety,
13and welfare.
14(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17;
15100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff.
166-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18;
17100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff.
183-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
 
19    Section 35-10. The Mental Health and Developmental
20Disabilities Administrative Act is amended by changing Section
2174 as follows:
 
22    (20 ILCS 1705/74)
23    Sec. 74. Rates and reimbursements.
24    (a) Within 30 days after July 6, 2017 (the effective date

 

 

10100SB1814ham001- 1012 -LRB101 09785 JWD 61498 a

1of Public Act 100-23), the Department shall increase rates and
2reimbursements to fund a minimum of a $0.75 per hour wage
3increase for front-line personnel, including, but not limited
4to, direct support persons, aides, front-line supervisors,
5qualified intellectual disabilities professionals, nurses, and
6non-administrative support staff working in community-based
7provider organizations serving individuals with developmental
8disabilities. The Department shall adopt rules, including
9emergency rules under subsection (y) of Section 5-45 of the
10Illinois Administrative Procedure Act, to implement the
11provisions of this Section.
12    (b) Rates and reimbursements. Within 30 days after the
13effective date of this amendatory Act of the 100th General
14Assembly, the Department shall increase rates and
15reimbursements to fund a minimum of a $0.50 per hour wage
16increase for front-line personnel, including, but not limited
17to, direct support persons, aides, front-line supervisors,
18qualified intellectual disabilities professionals, nurses, and
19non-administrative support staff working in community-based
20provider organizations serving individuals with developmental
21disabilities. The Department shall adopt rules, including
22emergency rules under subsection (bb) of Section 5-45 of the
23Illinois Administrative Procedure Act, to implement the
24provisions of this Section.
25    (c) Rates and reimbursements. Within 30 days after the
26effective date of his Amendatory Act of the 101st General

 

 

10100SB1814ham001- 1013 -LRB101 09785 JWD 61498 a

1Assembly, subject to federal approval, the Department shall
2increase rates and reimbursements in effect on June 30, 2019
3for community-based providers for persons with Developmental
4Disabilities by 3.5% The Department shall adopt rules,
5including emergency rules under subsection (jj) of Section 5-45
6of the Illinois Administrative Procedure Act, to implement the
7provisions of this Section, including wage increases for direct
8care staff.
9(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
10    Section 35-15. The Illinois Public Aid Code is amended by
11changing Sections 5-5.4 and 5-5.4i as follows:
 
12    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)
13    Sec. 5-5.4. Standards of Payment - Department of Healthcare
14and Family Services. The Department of Healthcare and Family
15Services shall develop standards of payment of nursing facility
16and ICF/DD services in facilities providing such services under
17this Article which:
18    (1) Provide for the determination of a facility's payment
19for nursing facility or ICF/DD services on a prospective basis.
20The amount of the payment rate for all nursing facilities
21certified by the Department of Public Health under the ID/DD
22Community Care Act or the Nursing Home Care Act as Intermediate
23Care for the Developmentally Disabled facilities, Long Term
24Care for Under Age 22 facilities, Skilled Nursing facilities,

 

 

10100SB1814ham001- 1014 -LRB101 09785 JWD 61498 a

1or Intermediate Care facilities under the medical assistance
2program shall be prospectively established annually on the
3basis of historical, financial, and statistical data
4reflecting actual costs from prior years, which shall be
5applied to the current rate year and updated for inflation,
6except that the capital cost element for newly constructed
7facilities shall be based upon projected budgets. The annually
8established payment rate shall take effect on July 1 in 1984
9and subsequent years. No rate increase and no update for
10inflation shall be provided on or after July 1, 1994, unless
11specifically provided for in this Section. The changes made by
12Public Act 93-841 extending the duration of the prohibition
13against a rate increase or update for inflation are effective
14retroactive to July 1, 2004.
15    For facilities licensed by the Department of Public Health
16under the Nursing Home Care Act as Intermediate Care for the
17Developmentally Disabled facilities or Long Term Care for Under
18Age 22 facilities, the rates taking effect on July 1, 1998
19shall include an increase of 3%. For facilities licensed by the
20Department of Public Health under the Nursing Home Care Act as
21Skilled Nursing facilities or Intermediate Care facilities,
22the rates taking effect on July 1, 1998 shall include an
23increase of 3% plus $1.10 per resident-day, as defined by the
24Department. For facilities licensed by the Department of Public
25Health under the Nursing Home Care Act as Intermediate Care
26Facilities for the Developmentally Disabled or Long Term Care

 

 

10100SB1814ham001- 1015 -LRB101 09785 JWD 61498 a

1for Under Age 22 facilities, the rates taking effect on January
21, 2006 shall include an increase of 3%. For facilities
3licensed by the Department of Public Health under the Nursing
4Home Care Act as Intermediate Care Facilities for the
5Developmentally Disabled or Long Term Care for Under Age 22
6facilities, the rates taking effect on January 1, 2009 shall
7include an increase sufficient to provide a $0.50 per hour wage
8increase for non-executive staff. For facilities licensed by
9the Department of Public Health under the ID/DD Community Care
10Act as ID/DD Facilities the rates taking effect within 30 days
11after July 6, 2017 (the effective date of Public Act 100-23)
12shall include an increase sufficient to provide a $0.75 per
13hour wage increase for non-executive staff. The Department
14shall adopt rules, including emergency rules under subsection
15(y) of Section 5-45 of the Illinois Administrative Procedure
16Act, to implement the provisions of this paragraph. For
17facilities licensed by the Department of Public Health under
18the ID/DD Community Care Act as ID/DD Facilities and under the
19MC/DD Act as MC/DD Facilities, the rates taking effect within
2030 days after the effective date of this amendatory Act of the
21100th General Assembly shall include an increase sufficient to
22provide a $0.50 per hour wage increase for non-executive
23front-line personnel, including, but not limited to, direct
24support persons, aides, front-line supervisors, qualified
25intellectual disabilities professionals, nurses, and
26non-administrative support staff. The Department shall adopt

 

 

10100SB1814ham001- 1016 -LRB101 09785 JWD 61498 a

1rules, including emergency rules under subsection (bb) of
2Section 5-45 of the Illinois Administrative Procedure Act, to
3implement the provisions of this paragraph.
4    For facilities licensed by the Department of Public Health
5under the Nursing Home Care Act as Intermediate Care for the
6Developmentally Disabled facilities or Long Term Care for Under
7Age 22 facilities, the rates taking effect on July 1, 1999
8shall include an increase of 1.6% plus $3.00 per resident-day,
9as defined by the Department. For facilities licensed by the
10Department of Public Health under the Nursing Home Care Act as
11Skilled Nursing facilities or Intermediate Care facilities,
12the rates taking effect on July 1, 1999 shall include an
13increase of 1.6% and, for services provided on or after October
141, 1999, shall be increased by $4.00 per resident-day, as
15defined by the Department.
16    For facilities licensed by the Department of Public Health
17under the Nursing Home Care Act as Intermediate Care for the
18Developmentally Disabled facilities or Long Term Care for Under
19Age 22 facilities, the rates taking effect on July 1, 2000
20shall include an increase of 2.5% per resident-day, as defined
21by the Department. For facilities licensed by the Department of
22Public Health under the Nursing Home Care Act as Skilled
23Nursing facilities or Intermediate Care facilities, the rates
24taking effect on July 1, 2000 shall include an increase of 2.5%
25per resident-day, as defined by the Department.
26    For facilities licensed by the Department of Public Health

 

 

10100SB1814ham001- 1017 -LRB101 09785 JWD 61498 a

1under the Nursing Home Care Act as skilled nursing facilities
2or intermediate care facilities, a new payment methodology must
3be implemented for the nursing component of the rate effective
4July 1, 2003. The Department of Public Aid (now Healthcare and
5Family Services) shall develop the new payment methodology
6using the Minimum Data Set (MDS) as the instrument to collect
7information concerning nursing home resident condition
8necessary to compute the rate. The Department shall develop the
9new payment methodology to meet the unique needs of Illinois
10nursing home residents while remaining subject to the
11appropriations provided by the General Assembly. A transition
12period from the payment methodology in effect on June 30, 2003
13to the payment methodology in effect on July 1, 2003 shall be
14provided for a period not exceeding 3 years and 184 days after
15implementation of the new payment methodology as follows:
16        (A) For a facility that would receive a lower nursing
17    component rate per patient day under the new system than
18    the facility received effective on the date immediately
19    preceding the date that the Department implements the new
20    payment methodology, the nursing component rate per
21    patient day for the facility shall be held at the level in
22    effect on the date immediately preceding the date that the
23    Department implements the new payment methodology until a
24    higher nursing component rate of reimbursement is achieved
25    by that facility.
26        (B) For a facility that would receive a higher nursing

 

 

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1    component rate per patient day under the payment
2    methodology in effect on July 1, 2003 than the facility
3    received effective on the date immediately preceding the
4    date that the Department implements the new payment
5    methodology, the nursing component rate per patient day for
6    the facility shall be adjusted.
7        (C) Notwithstanding paragraphs (A) and (B), the
8    nursing component rate per patient day for the facility
9    shall be adjusted subject to appropriations provided by the
10    General Assembly.
11    For facilities licensed by the Department of Public Health
12under the Nursing Home Care Act as Intermediate Care for the
13Developmentally Disabled facilities or Long Term Care for Under
14Age 22 facilities, the rates taking effect on March 1, 2001
15shall include a statewide increase of 7.85%, as defined by the
16Department.
17    Notwithstanding any other provision of this Section, for
18facilities licensed by the Department of Public Health under
19the Nursing Home Care Act as skilled nursing facilities or
20intermediate care facilities, except facilities participating
21in the Department's demonstration program pursuant to the
22provisions of Title 77, Part 300, Subpart T of the Illinois
23Administrative Code, the numerator of the ratio used by the
24Department of Healthcare and Family Services to compute the
25rate payable under this Section using the Minimum Data Set
26(MDS) methodology shall incorporate the following annual

 

 

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1amounts as the additional funds appropriated to the Department
2specifically to pay for rates based on the MDS nursing
3component methodology in excess of the funding in effect on
4December 31, 2006:
5        (i) For rates taking effect January 1, 2007,
6    $60,000,000.
7        (ii) For rates taking effect January 1, 2008,
8    $110,000,000.
9        (iii) For rates taking effect January 1, 2009,
10    $194,000,000.
11        (iv) For rates taking effect April 1, 2011, or the
12    first day of the month that begins at least 45 days after
13    the effective date of this amendatory Act of the 96th
14    General Assembly, $416,500,000 or an amount as may be
15    necessary to complete the transition to the MDS methodology
16    for the nursing component of the rate. Increased payments
17    under this item (iv) are not due and payable, however,
18    until (i) the methodologies described in this paragraph are
19    approved by the federal government in an appropriate State
20    Plan amendment and (ii) the assessment imposed by Section
21    5B-2 of this Code is determined to be a permissible tax
22    under Title XIX of the Social Security Act.
23    Notwithstanding any other provision of this Section, for
24facilities licensed by the Department of Public Health under
25the Nursing Home Care Act as skilled nursing facilities or
26intermediate care facilities, the support component of the

 

 

10100SB1814ham001- 1020 -LRB101 09785 JWD 61498 a

1rates taking effect on January 1, 2008 shall be computed using
2the most recent cost reports on file with the Department of
3Healthcare and Family Services no later than April 1, 2005,
4updated for inflation to January 1, 2006.
5    For facilities licensed by the Department of Public Health
6under the Nursing Home Care Act as Intermediate Care for the
7Developmentally Disabled facilities or Long Term Care for Under
8Age 22 facilities, the rates taking effect on April 1, 2002
9shall include a statewide increase of 2.0%, as defined by the
10Department. This increase terminates on July 1, 2002; beginning
11July 1, 2002 these rates are reduced to the level of the rates
12in effect on March 31, 2002, as defined by the Department.
13    For facilities licensed by the Department of Public Health
14under the Nursing Home Care Act as skilled nursing facilities
15or intermediate care facilities, the rates taking effect on
16July 1, 2001 shall be computed using the most recent cost
17reports on file with the Department of Public Aid no later than
18April 1, 2000, updated for inflation to January 1, 2001. For
19rates effective July 1, 2001 only, rates shall be the greater
20of the rate computed for July 1, 2001 or the rate effective on
21June 30, 2001.
22    Notwithstanding any other provision of this Section, for
23facilities licensed by the Department of Public Health under
24the Nursing Home Care Act as skilled nursing facilities or
25intermediate care facilities, the Illinois Department shall
26determine by rule the rates taking effect on July 1, 2002,

 

 

10100SB1814ham001- 1021 -LRB101 09785 JWD 61498 a

1which shall be 5.9% less than the rates in effect on June 30,
22002.
3    Notwithstanding any other provision of this Section, for
4facilities licensed by the Department of Public Health under
5the Nursing Home Care Act as skilled nursing facilities or
6intermediate care facilities, if the payment methodologies
7required under Section 5A-12 and the waiver granted under 42
8CFR 433.68 are approved by the United States Centers for
9Medicare and Medicaid Services, the rates taking effect on July
101, 2004 shall be 3.0% greater than the rates in effect on June
1130, 2004. These rates shall take effect only upon approval and
12implementation of the payment methodologies required under
13Section 5A-12.
14    Notwithstanding any other provisions of this Section, for
15facilities licensed by the Department of Public Health under
16the Nursing Home Care Act as skilled nursing facilities or
17intermediate care facilities, the rates taking effect on
18January 1, 2005 shall be 3% more than the rates in effect on
19December 31, 2004.
20    Notwithstanding any other provision of this Section, for
21facilities licensed by the Department of Public Health under
22the Nursing Home Care Act as skilled nursing facilities or
23intermediate care facilities, effective January 1, 2009, the
24per diem support component of the rates effective on January 1,
252008, computed using the most recent cost reports on file with
26the Department of Healthcare and Family Services no later than

 

 

10100SB1814ham001- 1022 -LRB101 09785 JWD 61498 a

1April 1, 2005, updated for inflation to January 1, 2006, shall
2be increased to the amount that would have been derived using
3standard Department of Healthcare and Family Services methods,
4procedures, and inflators.
5    Notwithstanding any other provisions of this Section, for
6facilities licensed by the Department of Public Health under
7the Nursing Home Care Act as intermediate care facilities that
8are federally defined as Institutions for Mental Disease, or
9facilities licensed by the Department of Public Health under
10the Specialized Mental Health Rehabilitation Act of 2013, a
11socio-development component rate equal to 6.6% of the
12facility's nursing component rate as of January 1, 2006 shall
13be established and paid effective July 1, 2006. The
14socio-development component of the rate shall be increased by a
15factor of 2.53 on the first day of the month that begins at
16least 45 days after January 11, 2008 (the effective date of
17Public Act 95-707). As of August 1, 2008, the socio-development
18component rate shall be equal to 6.6% of the facility's nursing
19component rate as of January 1, 2006, multiplied by a factor of
203.53. For services provided on or after April 1, 2011, or the
21first day of the month that begins at least 45 days after the
22effective date of this amendatory Act of the 96th General
23Assembly, whichever is later, the Illinois Department may by
24rule adjust these socio-development component rates, and may
25use different adjustment methodologies for those facilities
26participating, and those not participating, in the Illinois

 

 

10100SB1814ham001- 1023 -LRB101 09785 JWD 61498 a

1Department's demonstration program pursuant to the provisions
2of Title 77, Part 300, Subpart T of the Illinois Administrative
3Code, but in no case may such rates be diminished below those
4in effect on August 1, 2008.
5    For facilities licensed by the Department of Public Health
6under the Nursing Home Care Act as Intermediate Care for the
7Developmentally Disabled facilities or as long-term care
8facilities for residents under 22 years of age, the rates
9taking effect on July 1, 2003 shall include a statewide
10increase of 4%, as defined by the Department.
11    For facilities licensed by the Department of Public Health
12under the Nursing Home Care Act as Intermediate Care for the
13Developmentally Disabled facilities or Long Term Care for Under
14Age 22 facilities, the rates taking effect on the first day of
15the month that begins at least 45 days after the effective date
16of this amendatory Act of the 95th General Assembly shall
17include a statewide increase of 2.5%, as defined by the
18Department.
19    Notwithstanding any other provision of this Section, for
20facilities licensed by the Department of Public Health under
21the Nursing Home Care Act as skilled nursing facilities or
22intermediate care facilities, effective January 1, 2005,
23facility rates shall be increased by the difference between (i)
24a facility's per diem property, liability, and malpractice
25insurance costs as reported in the cost report filed with the
26Department of Public Aid and used to establish rates effective

 

 

10100SB1814ham001- 1024 -LRB101 09785 JWD 61498 a

1July 1, 2001 and (ii) those same costs as reported in the
2facility's 2002 cost report. These costs shall be passed
3through to the facility without caps or limitations, except for
4adjustments required under normal auditing procedures.
5    Rates established effective each July 1 shall govern
6payment for services rendered throughout that fiscal year,
7except that rates established on July 1, 1996 shall be
8increased by 6.8% for services provided on or after January 1,
91997. Such rates will be based upon the rates calculated for
10the year beginning July 1, 1990, and for subsequent years
11thereafter until June 30, 2001 shall be based on the facility
12cost reports for the facility fiscal year ending at any point
13in time during the previous calendar year, updated to the
14midpoint of the rate year. The cost report shall be on file
15with the Department no later than April 1 of the current rate
16year. Should the cost report not be on file by April 1, the
17Department shall base the rate on the latest cost report filed
18by each skilled care facility and intermediate care facility,
19updated to the midpoint of the current rate year. In
20determining rates for services rendered on and after July 1,
211985, fixed time shall not be computed at less than zero. The
22Department shall not make any alterations of regulations which
23would reduce any component of the Medicaid rate to a level
24below what that component would have been utilizing in the rate
25effective on July 1, 1984.
26    (2) Shall take into account the actual costs incurred by

 

 

10100SB1814ham001- 1025 -LRB101 09785 JWD 61498 a

1facilities in providing services for recipients of skilled
2nursing and intermediate care services under the medical
3assistance program.
4    (3) Shall take into account the medical and psycho-social
5characteristics and needs of the patients.
6    (4) Shall take into account the actual costs incurred by
7facilities in meeting licensing and certification standards
8imposed and prescribed by the State of Illinois, any of its
9political subdivisions or municipalities and by the U.S.
10Department of Health and Human Services pursuant to Title XIX
11of the Social Security Act.
12    The Department of Healthcare and Family Services shall
13develop precise standards for payments to reimburse nursing
14facilities for any utilization of appropriate rehabilitative
15personnel for the provision of rehabilitative services which is
16authorized by federal regulations, including reimbursement for
17services provided by qualified therapists or qualified
18assistants, and which is in accordance with accepted
19professional practices. Reimbursement also may be made for
20utilization of other supportive personnel under appropriate
21supervision.
22    The Department shall develop enhanced payments to offset
23the additional costs incurred by a facility serving exceptional
24need residents and shall allocate at least $4,000,000 of the
25funds collected from the assessment established by Section 5B-2
26of this Code for such payments. For the purpose of this

 

 

10100SB1814ham001- 1026 -LRB101 09785 JWD 61498 a

1Section, "exceptional needs" means, but need not be limited to,
2ventilator care and traumatic brain injury care. The enhanced
3payments for exceptional need residents under this paragraph
4are not due and payable, however, until (i) the methodologies
5described in this paragraph are approved by the federal
6government in an appropriate State Plan amendment and (ii) the
7assessment imposed by Section 5B-2 of this Code is determined
8to be a permissible tax under Title XIX of the Social Security
9Act.
10    Beginning January 1, 2014 the methodologies for
11reimbursement of nursing facility services as provided under
12this Section 5-5.4 shall no longer be applicable for services
13provided on or after January 1, 2014.
14    No payment increase under this Section for the MDS
15methodology, exceptional care residents, or the
16socio-development component rate established by Public Act
1796-1530 of the 96th General Assembly and funded by the
18assessment imposed under Section 5B-2 of this Code shall be due
19and payable until after the Department notifies the long-term
20care providers, in writing, that the payment methodologies to
21long-term care providers required under this Section have been
22approved by the Centers for Medicare and Medicaid Services of
23the U.S. Department of Health and Human Services and the
24waivers under 42 CFR 433.68 for the assessment imposed by this
25Section, if necessary, have been granted by the Centers for
26Medicare and Medicaid Services of the U.S. Department of Health

 

 

10100SB1814ham001- 1027 -LRB101 09785 JWD 61498 a

1and Human Services. Upon notification to the Department of
2approval of the payment methodologies required under this
3Section and the waivers granted under 42 CFR 433.68, all
4increased payments otherwise due under this Section prior to
5the date of notification shall be due and payable within 90
6days of the date federal approval is received.
7    On and after July 1, 2012, the Department shall reduce any
8rate of reimbursement for services or other payments or alter
9any methodologies authorized by this Code to reduce any rate of
10reimbursement for services or other payments in accordance with
11Section 5-5e.
12    For facilities licensed by the Department of Public Health
13under the ID/DD Community Care Act as ID/DD Facilities and
14under the MC/DD Act as MC/DD Facilities, subject to federal
15approval, the rates taking effect for services delivered on or
16after August 1, 2019 shall be increased by 3.5% over the rates
17in effect on June 30, 2019. The Department shall adopt rules,
18including emergency rules under subsection (ii) of Section 5-45
19of the Illinois Administrative Procedure Act, to implement the
20provisions of this Section, including wage increases for direct
21care staff.
22(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
23    (305 ILCS 5/5-5.4i)
24    Sec. 5-5.4i. Rates and reimbursements.
25    (a) Within 30 days after July 6, 2017 (the effective date

 

 

10100SB1814ham001- 1028 -LRB101 09785 JWD 61498 a

1of Public Act 100-23), the Department shall increase rates and
2reimbursements to fund a minimum of a $0.75 per hour wage
3increase for front-line personnel, including, but not limited
4to, direct support persons, aides, front-line supervisors,
5qualified intellectual disabilities professionals, nurses, and
6non-administrative support staff working in community-based
7provider organizations serving individuals with developmental
8disabilities. The Department shall adopt rules, including
9emergency rules under subsection (y) of Section 5-45 of the
10Illinois Administrative Procedure Act, to implement the
11provisions of this Section.
12    (b) Rates and reimbursements. Within 30 days after June 4,
132018 (the effective date of Public Act 100-587) this amendatory
14Act of the 100th General Assembly, the Department shall
15increase rates and reimbursements to fund a minimum of a $0.50
16per hour wage increase for front-line personnel, including, but
17not limited to, direct support persons, aides, front-line
18supervisors, qualified intellectual disabilities
19professionals, nurses, and non-administrative support staff
20working in community-based provider organizations serving
21individuals with developmental disabilities. The Department
22shall adopt rules, including emergency rules under subsection
23(bb) of Section 5-45 of the Illinois Administrative Procedure
24Act, to implement the provisions of this Section.
25    (c) Within 30 days after the effective date of this
26Amendatory Act of the 101st General Assembly, subject to

 

 

10100SB1814ham001- 1029 -LRB101 09785 JWD 61498 a

1federal approval, the Department shall increase rates and
2reimbursements in effect on June 30, 2019 for community-based
3providers for persons with Developmental Disabilities by 3.5%.
4The Department shall adopt rules, including emergency rules
5under subsection (ii) of Section 5-45 of the Illinois
6Administrative Procedure Act, to implement the provisions of
7this Section, including wage increases for direct care staff.
8(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
9
ARTICLE 50. AMENDATORY PROVISIONS

 
10    Section 50-5. The General Assembly Compensation Act is
11amended by changing Section 1 as follows:
 
12    (25 ILCS 115/1)  (from Ch. 63, par. 14)
13    Sec. 1. Each member of the General Assembly shall receive
14an annual salary of $28,000 or as set by the Compensation
15Review Board, whichever is greater. The following named
16officers, committee chairmen and committee minority spokesmen
17shall receive additional amounts per year for their services as
18such officers, committee chairmen and committee minority
19spokesmen respectively, as set by the Compensation Review Board
20or, as follows, whichever is greater: Beginning the second
21Wednesday in January 1989, the Speaker and the minority leader
22of the House of Representatives and the President and the
23minority leader of the Senate, $16,000 each; the majority

 

 

10100SB1814ham001- 1030 -LRB101 09785 JWD 61498 a

1leader in the House of Representatives $13,500; 5 6 assistant
2majority leaders and 5 assistant minority leaders in the
3Senate, $12,000 each; 6 assistant majority leaders and 6
4assistant minority leaders in the House of Representatives,
5$10,500 each; 2 Deputy Majority leaders in the House of
6Representatives $11,500 each; and 2 Deputy Minority leaders in
7the House of Representatives, $11,500 each; the majority caucus
8chairman and minority caucus chairman in the Senate, $12,000
9each; and beginning the second Wednesday in January, 1989, the
10majority conference chairman and the minority conference
11chairman in the House of Representatives, $10,500 each;
12beginning the second Wednesday in January, 1989, the chairman
13and minority spokesman of each standing committee of the
14Senate, except the Rules Committee, the Committee on
15Committees, and the Committee on Assignment of Bills, $6,000
16each; and beginning the second Wednesday in January, 1989, the
17chairman and minority spokesman of each standing and select
18committee of the House of Representatives, $6,000 each; and
19beginning fiscal year 2020 the majority leader in the Senate,
20an amount equal to the majority leader in the House. A member
21who serves in more than one position as an officer, committee
22chairman, or committee minority spokesman shall receive only
23one additional amount based on the position paying the highest
24additional amount. The compensation provided for in this
25Section to be paid per year to members of the General Assembly,
26including the additional sums payable per year to officers of

 

 

10100SB1814ham001- 1031 -LRB101 09785 JWD 61498 a

1the General Assembly shall be paid in 12 equal monthly
2installments. The first such installment is payable on January
331, 1977. All subsequent equal monthly installments are payable
4on the last working day of the month. A member who has held
5office any part of a month is entitled to compensation for an
6entire month.
7    Mileage shall be paid at the rate of 20 cents per mile
8before January 9, 1985, and at the mileage allowance rate in
9effect under regulations promulgated pursuant to 5 U.S.C.
105707(b)(2) beginning January 9, 1985, for the number of actual
11highway miles necessarily and conveniently traveled by the most
12feasible route to be present upon convening of the sessions of
13the General Assembly by such member in each and every trip
14during each session in going to and returning from the seat of
15government, to be computed by the Comptroller. A member
16traveling by public transportation for such purposes, however,
17shall be paid his actual cost of that transportation instead of
18on the mileage rate if his cost of public transportation
19exceeds the amount to which he would be entitled on a mileage
20basis. No member may be paid, whether on a mileage basis or for
21actual costs of public transportation, for more than one such
22trip for each week the General Assembly is actually in session.
23Each member shall also receive an allowance of $36 per day for
24lodging and meals while in attendance at sessions of the
25General Assembly before January 9, 1985; beginning January 9,
261985, such food and lodging allowance shall be equal to the

 

 

10100SB1814ham001- 1032 -LRB101 09785 JWD 61498 a

1amount per day permitted to be deducted for such expenses under
2the Internal Revenue Code; however, beginning May 31, 1995, no
3allowance for food and lodging while in attendance at sessions
4is authorized for periods of time after the last day in May of
5each calendar year, except (i) if the General Assembly is
6convened in special session by either the Governor or the
7presiding officers of both houses, as provided by subsection
8(b) of Section 5 of Article IV of the Illinois Constitution or
9(ii) if the General Assembly is convened to consider bills
10vetoed, item vetoed, reduced, or returned with specific
11recommendations for change by the Governor as provided in
12Section 9 of Article IV of the Illinois Constitution. For
13fiscal year 2011 and for session days in fiscal years 2012,
142013, 2014, 2015, 2016, 2017, 2018, and 2019 only (i) the
15allowance for lodging and meals is $111 per day and (ii)
16mileage for automobile travel shall be reimbursed at a rate of
17$0.39 per mile.
18    Notwithstanding any other provision of law to the contrary,
19beginning in fiscal year 2012, travel reimbursement for General
20Assembly members on non-session days shall be calculated using
21the guidelines set forth by the Legislative Travel Control
22Board, except that fiscal year 2012, 2013, 2014, 2015, 2016,
232017, 2018, and 2019 mileage reimbursement is set at a rate of
24$0.39 per mile.
25    If a member dies having received only a portion of the
26amount payable as compensation, the unpaid balance shall be

 

 

10100SB1814ham001- 1033 -LRB101 09785 JWD 61498 a

1paid to the surviving spouse of such member, or, if there be
2none, to the estate of such member.
3(Source: P.A. 99-355, eff. 8-13-15; 99-523, eff. 6-30-16;
4100-25, eff. 7-26-17; 100-587, eff. 6-4-18.)
 
5    Section 50-10. The School Code is amended by changing
6Section 14-7.02 as follows:
 
7    (105 ILCS 5/14-7.02)  (from Ch. 122, par. 14-7.02)
8    Sec. 14-7.02. Children attending private schools, public
9out-of-state schools, public school residential facilities or
10private special education facilities. The General Assembly
11recognizes that non-public schools or special education
12facilities provide an important service in the educational
13system in Illinois.
14    If because of his or her disability the special education
15program of a district is unable to meet the needs of a child
16and the child attends a non-public school or special education
17facility, a public out-of-state school or a special education
18facility owned and operated by a county government unit that
19provides special educational services required by the child and
20is in compliance with the appropriate rules and regulations of
21the State Superintendent of Education, the school district in
22which the child is a resident shall pay the actual cost of
23tuition for special education and related services provided
24during the regular school term and during the summer school

 

 

10100SB1814ham001- 1034 -LRB101 09785 JWD 61498 a

1term if the child's educational needs so require, excluding
2room, board and transportation costs charged the child by that
3non-public school or special education facility, public
4out-of-state school or county special education facility, or
5$4,500 per year, whichever is less, and shall provide him any
6necessary transportation. "Nonpublic special education
7facility" shall include a residential facility, within or
8without the State of Illinois, which provides special education
9and related services to meet the needs of the child by
10utilizing private schools or public schools, whether located on
11the site or off the site of the residential facility.
12    The State Board of Education shall promulgate rules and
13regulations for determining when placement in a private special
14education facility is appropriate. Such rules and regulations
15shall take into account the various types of services needed by
16a child and the availability of such services to the particular
17child in the public school. In developing these rules and
18regulations the State Board of Education shall consult with the
19Advisory Council on Education of Children with Disabilities and
20hold public hearings to secure recommendations from parents,
21school personnel, and others concerned about this matter.
22    The State Board of Education shall also promulgate rules
23and regulations for transportation to and from a residential
24school. Transportation to and from home to a residential school
25more than once each school term shall be subject to prior
26approval by the State Superintendent in accordance with the

 

 

10100SB1814ham001- 1035 -LRB101 09785 JWD 61498 a

1rules and regulations of the State Board.
2    A school district making tuition payments pursuant to this
3Section is eligible for reimbursement from the State for the
4amount of such payments actually made in excess of the district
5per capita tuition charge for students not receiving special
6education services. Such reimbursement shall be approved in
7accordance with Section 14-12.01 and each district shall file
8its claims, computed in accordance with rules prescribed by the
9State Board of Education, on forms prescribed by the State
10Superintendent of Education. Data used as a basis of
11reimbursement claims shall be for the preceding regular school
12term and summer school term. Each school district shall
13transmit its claims to the State Board of Education on or
14before August 15. The State Board of Education, before
15approving any such claims, shall determine their accuracy and
16whether they are based upon services and facilities provided
17under approved programs. Upon approval the State Board shall
18cause vouchers to be prepared showing the amount due for
19payment of reimbursement claims to school districts, for
20transmittal to the State Comptroller on the 30th day of
21September, December, and March, respectively, and the final
22voucher, no later than June 20. If the money appropriated by
23the General Assembly for such purpose for any year is
24insufficient, it shall be apportioned on the basis of the
25claims approved.
26    No child shall be placed in a special education program

 

 

10100SB1814ham001- 1036 -LRB101 09785 JWD 61498 a

1pursuant to this Section if the tuition cost for special
2education and related services increases more than 10 percent
3over the tuition cost for the previous school year or exceeds
4$4,500 per year unless such costs have been approved by the
5Illinois Purchased Care Review Board. The Illinois Purchased
6Care Review Board shall consist of the following persons, or
7their designees: the Directors of Children and Family Services,
8Public Health, Public Aid, and the Governor's Office of
9Management and Budget; the Secretary of Human Services; the
10State Superintendent of Education; and such other persons as
11the Governor may designate. The Review Board shall also consist
12of one non-voting member who is an administrator of a private,
13nonpublic, special education school. The Review Board shall
14establish rules and regulations for its determination of
15allowable costs and payments made by local school districts for
16special education, room and board, and other related services
17provided by non-public schools or special education facilities
18and shall establish uniform standards and criteria which it
19shall follow. The Review Board shall approve the usual and
20customary rate or rates of a special education program that (i)
21is offered by an out-of-state, non-public provider of
22integrated autism specific educational and autism specific
23residential services, (ii) offers 2 or more levels of
24residential care, including at least one locked facility, and
25(iii) serves 12 or fewer Illinois students.
26    In determining rates based on allowable costs, the Review

 

 

10100SB1814ham001- 1037 -LRB101 09785 JWD 61498 a

1Board shall consider any wage increases awarded by the General
2Assembly to front line personnel defined as direct support
3persons, aides, front-line supervisors, qualified intellectual
4disabilities professionals, nurses, and non-administrative
5support staff working in service settings in community-based
6settings within the State and adjust customary rates or rates
7of a special education program to be equitable to the wage
8increase awarded to similar staff positions in a community
9residential setting. Any wage increase awarded by the General
10Assembly to front line personnel defined as direct support
11persons, aides, front-line supervisors, qualified intellectual
12disabilities professionals, nurses, and non-administrative
13support staff working in community-based settings within the
14State, including the $0.75 per hour increase contained in
15Public Act 100-23 and the $0.50 per hour increase included in
16Public Act 100-23, shall also be a basis for any facility
17covered by this Section to appeal its rate before the Review
18Board under the process defined in Title 89, Part 900, Section
19340 of the Illinois Administrative Code. Illinois
20Administrative Code Title 89, Part 900, Section 342 shall be
21updated to recognize wage increases awarded to community-based
22settings to be a basis for appeal. However, any wage increase
23that is captured upon appeal from a previous year shall not be
24counted by the Review Board as revenue for the purpose of
25calculating a facility's future rate.
26    Any definition used by the Review Board in administrative

 

 

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1rule or policy to define "related organizations" shall include
2any and all exceptions contained in federal law or regulation
3as it pertains to the federal definition of "related
4organizations".
5    The Review Board shall establish uniform definitions and
6criteria for accounting separately by special education, room
7and board and other related services costs. The Board shall
8also establish guidelines for the coordination of services and
9financial assistance provided by all State agencies to assure
10that no otherwise qualified child with a disability receiving
11services under Article 14 shall be excluded from participation
12in, be denied the benefits of or be subjected to discrimination
13under any program or activity provided by any State agency.
14    The Review Board shall review the costs for special
15education and related services provided by non-public schools
16or special education facilities and shall approve or disapprove
17such facilities in accordance with the rules and regulations
18established by it with respect to allowable costs.
19    The State Board of Education shall provide administrative
20and staff support for the Review Board as deemed reasonable by
21the State Superintendent of Education. This support shall not
22include travel expenses or other compensation for any Review
23Board member other than the State Superintendent of Education.
24    The Review Board shall seek the advice of the Advisory
25Council on Education of Children with Disabilities on the rules
26and regulations to be promulgated by it relative to providing

 

 

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1special education services.
2    If a child has been placed in a program in which the actual
3per pupil costs of tuition for special education and related
4services based on program enrollment, excluding room, board and
5transportation costs, exceed $4,500 and such costs have been
6approved by the Review Board, the district shall pay such total
7costs which exceed $4,500. A district making such tuition
8payments in excess of $4,500 pursuant to this Section shall be
9responsible for an amount in excess of $4,500 equal to the
10district per capita tuition charge and shall be eligible for
11reimbursement from the State for the amount of such payments
12actually made in excess of the districts per capita tuition
13charge for students not receiving special education services.
14    If a child has been placed in an approved individual
15program and the tuition costs including room and board costs
16have been approved by the Review Board, then such room and
17board costs shall be paid by the appropriate State agency
18subject to the provisions of Section 14-8.01 of this Act. Room
19and board costs not provided by a State agency other than the
20State Board of Education shall be provided by the State Board
21of Education on a current basis. In no event, however, shall
22the State's liability for funding of these tuition costs begin
23until after the legal obligations of third party payors have
24been subtracted from such costs. If the money appropriated by
25the General Assembly for such purpose for any year is
26insufficient, it shall be apportioned on the basis of the

 

 

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1claims approved. Each district shall submit estimated claims to
2the State Superintendent of Education. Upon approval of such
3claims, the State Superintendent of Education shall direct the
4State Comptroller to make payments on a monthly basis. The
5frequency for submitting estimated claims and the method of
6determining payment shall be prescribed in rules and
7regulations adopted by the State Board of Education. Such
8current state reimbursement shall be reduced by an amount equal
9to the proceeds which the child or child's parents are eligible
10to receive under any public or private insurance or assistance
11program. Nothing in this Section shall be construed as
12relieving an insurer or similar third party from an otherwise
13valid obligation to provide or to pay for services provided to
14a child with a disability.
15    If it otherwise qualifies, a school district is eligible
16for the transportation reimbursement under Section 14-13.01
17and for the reimbursement of tuition payments under this
18Section whether the non-public school or special education
19facility, public out-of-state school or county special
20education facility, attended by a child who resides in that
21district and requires special educational services, is within
22or outside of the State of Illinois. However, a district is not
23eligible to claim transportation reimbursement under this
24Section unless the district certifies to the State
25Superintendent of Education that the district is unable to
26provide special educational services required by the child for

 

 

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1the current school year.
2    Nothing in this Section authorizes the reimbursement of a
3school district for the amount paid for tuition of a child
4attending a non-public school or special education facility,
5public out-of-state school or county special education
6facility unless the school district certifies to the State
7Superintendent of Education that the special education program
8of that district is unable to meet the needs of that child
9because of his disability and the State Superintendent of
10Education finds that the school district is in substantial
11compliance with Section 14-4.01. However, if a child is
12unilaterally placed by a State agency or any court in a
13non-public school or special education facility, public
14out-of-state school, or county special education facility, a
15school district shall not be required to certify to the State
16Superintendent of Education, for the purpose of tuition
17reimbursement, that the special education program of that
18district is unable to meet the needs of a child because of his
19or her disability.
20    Any educational or related services provided, pursuant to
21this Section in a non-public school or special education
22facility or a special education facility owned and operated by
23a county government unit shall be at no cost to the parent or
24guardian of the child. However, current law and practices
25relative to contributions by parents or guardians for costs
26other than educational or related services are not affected by

 

 

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1this amendatory Act of 1978.
2    Reimbursement for children attending public school
3residential facilities shall be made in accordance with the
4provisions of this Section.
5    Notwithstanding any other provision of law, any school
6district receiving a payment under this Section or under
7Section 14-7.02b, 14-13.01, or 29-5 of this Code may classify
8all or a portion of the funds that it receives in a particular
9fiscal year or from general State aid pursuant to Section
1018-8.05 of this Code as funds received in connection with any
11funding program for which it is entitled to receive funds from
12the State in that fiscal year (including, without limitation,
13any funding program referenced in this Section), regardless of
14the source or timing of the receipt. The district may not
15classify more funds as funds received in connection with the
16funding program than the district is entitled to receive in
17that fiscal year for that program. Any classification by a
18district must be made by a resolution of its board of
19education. The resolution must identify the amount of any
20payments or general State aid to be classified under this
21paragraph and must specify the funding program to which the
22funds are to be treated as received in connection therewith.
23This resolution is controlling as to the classification of
24funds referenced therein. A certified copy of the resolution
25must be sent to the State Superintendent of Education. The
26resolution shall still take effect even though a copy of the

 

 

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1resolution has not been sent to the State Superintendent of
2Education in a timely manner. No classification under this
3paragraph by a district shall affect the total amount or timing
4of money the district is entitled to receive under this Code.
5No classification under this paragraph by a district shall in
6any way relieve the district from or affect any requirements
7that otherwise would apply with respect to that funding
8program, including any accounting of funds by source, reporting
9expenditures by original source and purpose, reporting
10requirements, or requirements of providing services.
11(Source: P.A. 99-78, eff. 7-20-15; 99-143, eff. 7-27-15;
12100-587, eff. 6-4-18.)
 
13    Section 50-15. The School Construction Law is amended by
14adding Section 5-43 as follows:
 
15    (105 ILCS 230/5-43 new)
16    Sec. 5-43. School Construction Task Force.
17    (a) There is hereby created the School Construction Task
18Force. The Task Force shall consist of the following members:
19        (1) A member appointed by the Governor who shall serve
20    as the Chairperson.
21        (2) The Director of the Governor's Office of Management
22    and Budget, or his or her designee, who shall serve as the
23    vice-chairperson.
24        (3) The Executive Director of the Capital Development

 

 

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1    Board or his or her designee.
2        (4) The State Superintendent of Education or his or her
3    designee.
4        (5) A representative appointed the Speaker of the House
5    of Representatives.
6        (6) A senator appointed by the President of the Senate.
7        (7) A representative appointed by the Minority Leader
8    of the House of Representatives.
9        (8) A senator appointed by the Minority Leader of the
10    Senate.
11        (9) Five public members appointed by the Governor
12    representing each of the following:
13            (A) Early childhood education programs.
14            (B) Elementary school districts.
15            (C) High school districts.
16            (D) Unit districts.
17            (E) Vocational education programs.
18    (b) The Task Force shall meet at the call of the
19Chairperson. The State Board of Education shall provide
20administrative and other support to the Task Force. Members of
21the Task Force shall serve without compensation, but may be
22reimbursed for travel and related expenses from funds
23appropriated for that purpose, subject to the rules of the
24appropriate travel control board.
25    (c) The Task Force must review this Law and research the
26needs for capital improvements in schools throughout this

 

 

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1State. On or before March 1, 2020, the Task Force must submit a
2report to the Governor, General Assembly, and the chairperson
3of the State Board of Education that outlines recommendations
4for revising this Law and implementing a sound capital program
5to support the capital needs of public schools in this State,
6early childhood education programs, and vocational education
7programs.
8    (d) This Section is repealed on July 1, 2020.
 
9    Section 50-20. The Illinois Public Aid Code is amended by
10changing Sections 5-2 and 5A-2 and by adding Sections 5-5.14.5
11and 5-5h as follows:
 
12    (305 ILCS 5/5-2)  (from Ch. 23, par. 5-2)
13    Sec. 5-2. Classes of Persons Eligible.
14    Medical assistance under this Article shall be available to
15any of the following classes of persons in respect to whom a
16plan for coverage has been submitted to the Governor by the
17Illinois Department and approved by him. If changes made in
18this Section 5-2 require federal approval, they shall not take
19effect until such approval has been received:
20        1. Recipients of basic maintenance grants under
21    Articles III and IV.
22        2. Beginning January 1, 2014, persons otherwise
23    eligible for basic maintenance under Article III,
24    excluding any eligibility requirements that are

 

 

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1    inconsistent with any federal law or federal regulation, as
2    interpreted by the U.S. Department of Health and Human
3    Services, but who fail to qualify thereunder on the basis
4    of need, and who have insufficient income and resources to
5    meet the costs of necessary medical care, including but not
6    limited to the following:
7            (a) All persons otherwise eligible for basic
8        maintenance under Article III but who fail to qualify
9        under that Article on the basis of need and who meet
10        either of the following requirements:
11                (i) their income, as determined by the
12            Illinois Department in accordance with any federal
13            requirements, is equal to or less than 100% of the
14            federal poverty level; or
15                (ii) their income, after the deduction of
16            costs incurred for medical care and for other types
17            of remedial care, is equal to or less than 100% of
18            the federal poverty level.
19            (b) (Blank).
20        3. (Blank).
21        4. Persons not eligible under any of the preceding
22    paragraphs who fall sick, are injured, or die, not having
23    sufficient money, property or other resources to meet the
24    costs of necessary medical care or funeral and burial
25    expenses.
26        5.(a) Beginning January 1, 2020, women Women during

 

 

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1    pregnancy and during the 12-month 60-day period beginning
2    on the last day of the pregnancy, together with their
3    infants, whose income is at or below 200% of the federal
4    poverty level. Until September 30, 2019, or sooner if the
5    maintenance of effort requirements under the Patient
6    Protection and Affordable Care Act are eliminated or may be
7    waived before then, women during pregnancy and during the
8    12-month 60-day period beginning on the last day of the
9    pregnancy, whose countable monthly income, after the
10    deduction of costs incurred for medical care and for other
11    types of remedial care as specified in administrative rule,
12    is equal to or less than the Medical Assistance-No Grant(C)
13    (MANG(C)) Income Standard in effect on April 1, 2013 as set
14    forth in administrative rule.
15        (b) The plan for coverage shall provide ambulatory
16    prenatal care to pregnant women during a presumptive
17    eligibility period and establish an income eligibility
18    standard that is equal to 200% of the federal poverty
19    level, provided that costs incurred for medical care are
20    not taken into account in determining such income
21    eligibility.
22        (c) The Illinois Department may conduct a
23    demonstration in at least one county that will provide
24    medical assistance to pregnant women, together with their
25    infants and children up to one year of age, where the
26    income eligibility standard is set up to 185% of the

 

 

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1    nonfarm income official poverty line, as defined by the
2    federal Office of Management and Budget. The Illinois
3    Department shall seek and obtain necessary authorization
4    provided under federal law to implement such a
5    demonstration. Such demonstration may establish resource
6    standards that are not more restrictive than those
7    established under Article IV of this Code.
8        6. (a) Children younger than age 19 when countable
9    income is at or below 133% of the federal poverty level.
10    Until September 30, 2019, or sooner if the maintenance of
11    effort requirements under the Patient Protection and
12    Affordable Care Act are eliminated or may be waived before
13    then, children younger than age 19 whose countable monthly
14    income, after the deduction of costs incurred for medical
15    care and for other types of remedial care as specified in
16    administrative rule, is equal to or less than the Medical
17    Assistance-No Grant(C) (MANG(C)) Income Standard in effect
18    on April 1, 2013 as set forth in administrative rule.
19        (b) Children and youth who are under temporary custody
20    or guardianship of the Department of Children and Family
21    Services or who receive financial assistance in support of
22    an adoption or guardianship placement from the Department
23    of Children and Family Services.
24        7. (Blank).
25        8. As required under federal law, persons who are
26    eligible for Transitional Medical Assistance as a result of

 

 

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1    an increase in earnings or child or spousal support
2    received. The plan for coverage for this class of persons
3    shall:
4            (a) extend the medical assistance coverage to the
5        extent required by federal law; and
6            (b) offer persons who have initially received 6
7        months of the coverage provided in paragraph (a) above,
8        the option of receiving an additional 6 months of
9        coverage, subject to the following:
10                (i) such coverage shall be pursuant to
11            provisions of the federal Social Security Act;
12                (ii) such coverage shall include all services
13            covered under Illinois' State Medicaid Plan;
14                (iii) no premium shall be charged for such
15            coverage; and
16                (iv) such coverage shall be suspended in the
17            event of a person's failure without good cause to
18            file in a timely fashion reports required for this
19            coverage under the Social Security Act and
20            coverage shall be reinstated upon the filing of
21            such reports if the person remains otherwise
22            eligible.
23        9. Persons with acquired immunodeficiency syndrome
24    (AIDS) or with AIDS-related conditions with respect to whom
25    there has been a determination that but for home or
26    community-based services such individuals would require

 

 

10100SB1814ham001- 1050 -LRB101 09785 JWD 61498 a

1    the level of care provided in an inpatient hospital,
2    skilled nursing facility or intermediate care facility the
3    cost of which is reimbursed under this Article. Assistance
4    shall be provided to such persons to the maximum extent
5    permitted under Title XIX of the Federal Social Security
6    Act.
7        10. Participants in the long-term care insurance
8    partnership program established under the Illinois
9    Long-Term Care Partnership Program Act who meet the
10    qualifications for protection of resources described in
11    Section 15 of that Act.
12        11. Persons with disabilities who are employed and
13    eligible for Medicaid, pursuant to Section
14    1902(a)(10)(A)(ii)(xv) of the Social Security Act, and,
15    subject to federal approval, persons with a medically
16    improved disability who are employed and eligible for
17    Medicaid pursuant to Section 1902(a)(10)(A)(ii)(xvi) of
18    the Social Security Act, as provided by the Illinois
19    Department by rule. In establishing eligibility standards
20    under this paragraph 11, the Department shall, subject to
21    federal approval:
22            (a) set the income eligibility standard at not
23        lower than 350% of the federal poverty level;
24            (b) exempt retirement accounts that the person
25        cannot access without penalty before the age of 59 1/2,
26        and medical savings accounts established pursuant to

 

 

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1        26 U.S.C. 220;
2            (c) allow non-exempt assets up to $25,000 as to
3        those assets accumulated during periods of eligibility
4        under this paragraph 11; and
5            (d) continue to apply subparagraphs (b) and (c) in
6        determining the eligibility of the person under this
7        Article even if the person loses eligibility under this
8        paragraph 11.
9        12. Subject to federal approval, persons who are
10    eligible for medical assistance coverage under applicable
11    provisions of the federal Social Security Act and the
12    federal Breast and Cervical Cancer Prevention and
13    Treatment Act of 2000. Those eligible persons are defined
14    to include, but not be limited to, the following persons:
15            (1) persons who have been screened for breast or
16        cervical cancer under the U.S. Centers for Disease
17        Control and Prevention Breast and Cervical Cancer
18        Program established under Title XV of the federal
19        Public Health Services Act in accordance with the
20        requirements of Section 1504 of that Act as
21        administered by the Illinois Department of Public
22        Health; and
23            (2) persons whose screenings under the above
24        program were funded in whole or in part by funds
25        appropriated to the Illinois Department of Public
26        Health for breast or cervical cancer screening.

 

 

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1        "Medical assistance" under this paragraph 12 shall be
2    identical to the benefits provided under the State's
3    approved plan under Title XIX of the Social Security Act.
4    The Department must request federal approval of the
5    coverage under this paragraph 12 within 30 days after the
6    effective date of this amendatory Act of the 92nd General
7    Assembly.
8        In addition to the persons who are eligible for medical
9    assistance pursuant to subparagraphs (1) and (2) of this
10    paragraph 12, and to be paid from funds appropriated to the
11    Department for its medical programs, any uninsured person
12    as defined by the Department in rules residing in Illinois
13    who is younger than 65 years of age, who has been screened
14    for breast and cervical cancer in accordance with standards
15    and procedures adopted by the Department of Public Health
16    for screening, and who is referred to the Department by the
17    Department of Public Health as being in need of treatment
18    for breast or cervical cancer is eligible for medical
19    assistance benefits that are consistent with the benefits
20    provided to those persons described in subparagraphs (1)
21    and (2). Medical assistance coverage for the persons who
22    are eligible under the preceding sentence is not dependent
23    on federal approval, but federal moneys may be used to pay
24    for services provided under that coverage upon federal
25    approval.
26        13. Subject to appropriation and to federal approval,

 

 

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1    persons living with HIV/AIDS who are not otherwise eligible
2    under this Article and who qualify for services covered
3    under Section 5-5.04 as provided by the Illinois Department
4    by rule.
5        14. Subject to the availability of funds for this
6    purpose, the Department may provide coverage under this
7    Article to persons who reside in Illinois who are not
8    eligible under any of the preceding paragraphs and who meet
9    the income guidelines of paragraph 2(a) of this Section and
10    (i) have an application for asylum pending before the
11    federal Department of Homeland Security or on appeal before
12    a court of competent jurisdiction and are represented
13    either by counsel or by an advocate accredited by the
14    federal Department of Homeland Security and employed by a
15    not-for-profit organization in regard to that application
16    or appeal, or (ii) are receiving services through a
17    federally funded torture treatment center. Medical
18    coverage under this paragraph 14 may be provided for up to
19    24 continuous months from the initial eligibility date so
20    long as an individual continues to satisfy the criteria of
21    this paragraph 14. If an individual has an appeal pending
22    regarding an application for asylum before the Department
23    of Homeland Security, eligibility under this paragraph 14
24    may be extended until a final decision is rendered on the
25    appeal. The Department may adopt rules governing the
26    implementation of this paragraph 14.

 

 

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1        15. Family Care Eligibility.
2            (a) On and after July 1, 2012, a parent or other
3        caretaker relative who is 19 years of age or older when
4        countable income is at or below 133% of the federal
5        poverty level. A person may not spend down to become
6        eligible under this paragraph 15.
7            (b) Eligibility shall be reviewed annually.
8            (c) (Blank).
9            (d) (Blank).
10            (e) (Blank).
11            (f) (Blank).
12            (g) (Blank).
13            (h) (Blank).
14            (i) Following termination of an individual's
15        coverage under this paragraph 15, the individual must
16        be determined eligible before the person can be
17        re-enrolled.
18        16. Subject to appropriation, uninsured persons who
19    are not otherwise eligible under this Section who have been
20    certified and referred by the Department of Public Health
21    as having been screened and found to need diagnostic
22    evaluation or treatment, or both diagnostic evaluation and
23    treatment, for prostate or testicular cancer. For the
24    purposes of this paragraph 16, uninsured persons are those
25    who do not have creditable coverage, as defined under the
26    Health Insurance Portability and Accountability Act, or

 

 

10100SB1814ham001- 1055 -LRB101 09785 JWD 61498 a

1    have otherwise exhausted any insurance benefits they may
2    have had, for prostate or testicular cancer diagnostic
3    evaluation or treatment, or both diagnostic evaluation and
4    treatment. To be eligible, a person must furnish a Social
5    Security number. A person's assets are exempt from
6    consideration in determining eligibility under this
7    paragraph 16. Such persons shall be eligible for medical
8    assistance under this paragraph 16 for so long as they need
9    treatment for the cancer. A person shall be considered to
10    need treatment if, in the opinion of the person's treating
11    physician, the person requires therapy directed toward
12    cure or palliation of prostate or testicular cancer,
13    including recurrent metastatic cancer that is a known or
14    presumed complication of prostate or testicular cancer and
15    complications resulting from the treatment modalities
16    themselves. Persons who require only routine monitoring
17    services are not considered to need treatment. "Medical
18    assistance" under this paragraph 16 shall be identical to
19    the benefits provided under the State's approved plan under
20    Title XIX of the Social Security Act. Notwithstanding any
21    other provision of law, the Department (i) does not have a
22    claim against the estate of a deceased recipient of
23    services under this paragraph 16 and (ii) does not have a
24    lien against any homestead property or other legal or
25    equitable real property interest owned by a recipient of
26    services under this paragraph 16.

 

 

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1        17. Persons who, pursuant to a waiver approved by the
2    Secretary of the U.S. Department of Health and Human
3    Services, are eligible for medical assistance under Title
4    XIX or XXI of the federal Social Security Act.
5    Notwithstanding any other provision of this Code and
6    consistent with the terms of the approved waiver, the
7    Illinois Department, may by rule:
8            (a) Limit the geographic areas in which the waiver
9        program operates.
10            (b) Determine the scope, quantity, duration, and
11        quality, and the rate and method of reimbursement, of
12        the medical services to be provided, which may differ
13        from those for other classes of persons eligible for
14        assistance under this Article.
15            (c) Restrict the persons' freedom in choice of
16        providers.
17        18. Beginning January 1, 2014, persons aged 19 or
18    older, but younger than 65, who are not otherwise eligible
19    for medical assistance under this Section 5-2, who qualify
20    for medical assistance pursuant to 42 U.S.C.
21    1396a(a)(10)(A)(i)(VIII) and applicable federal
22    regulations, and who have income at or below 133% of the
23    federal poverty level plus 5% for the applicable family
24    size as determined pursuant to 42 U.S.C. 1396a(e)(14) and
25    applicable federal regulations. Persons eligible for
26    medical assistance under this paragraph 18 shall receive

 

 

10100SB1814ham001- 1057 -LRB101 09785 JWD 61498 a

1    coverage for the Health Benefits Service Package as that
2    term is defined in subsection (m) of Section 5-1.1 of this
3    Code. If Illinois' federal medical assistance percentage
4    (FMAP) is reduced below 90% for persons eligible for
5    medical assistance under this paragraph 18, eligibility
6    under this paragraph 18 shall cease no later than the end
7    of the third month following the month in which the
8    reduction in FMAP takes effect.
9        19. Beginning January 1, 2014, as required under 42
10    U.S.C. 1396a(a)(10)(A)(i)(IX), persons older than age 18
11    and younger than age 26 who are not otherwise eligible for
12    medical assistance under paragraphs (1) through (17) of
13    this Section who (i) were in foster care under the
14    responsibility of the State on the date of attaining age 18
15    or on the date of attaining age 21 when a court has
16    continued wardship for good cause as provided in Section
17    2-31 of the Juvenile Court Act of 1987 and (ii) received
18    medical assistance under the Illinois Title XIX State Plan
19    or waiver of such plan while in foster care.
20        20. Beginning January 1, 2018, persons who are
21    foreign-born victims of human trafficking, torture, or
22    other serious crimes as defined in Section 2-19 of this
23    Code and their derivative family members if such persons:
24    (i) reside in Illinois; (ii) are not eligible under any of
25    the preceding paragraphs; (iii) meet the income guidelines
26    of subparagraph (a) of paragraph 2; and (iv) meet the

 

 

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1    nonfinancial eligibility requirements of Sections 16-2,
2    16-3, and 16-5 of this Code. The Department may extend
3    medical assistance for persons who are foreign-born
4    victims of human trafficking, torture, or other serious
5    crimes whose medical assistance would be terminated
6    pursuant to subsection (b) of Section 16-5 if the
7    Department determines that the person, during the year of
8    initial eligibility (1) experienced a health crisis, (2)
9    has been unable, after reasonable attempts, to obtain
10    necessary information from a third party, or (3) has other
11    extenuating circumstances that prevented the person from
12    completing his or her application for status. The
13    Department may adopt any rules necessary to implement the
14    provisions of this paragraph.
15    In implementing the provisions of Public Act 96-20, the
16Department is authorized to adopt only those rules necessary,
17including emergency rules. Nothing in Public Act 96-20 permits
18the Department to adopt rules or issue a decision that expands
19eligibility for the FamilyCare Program to a person whose income
20exceeds 185% of the Federal Poverty Level as determined from
21time to time by the U.S. Department of Health and Human
22Services, unless the Department is provided with express
23statutory authority.
24    The eligibility of any such person for medical assistance
25under this Article is not affected by the payment of any grant
26under the Senior Citizens and Persons with Disabilities

 

 

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1Property Tax Relief Act or any distributions or items of income
2described under subparagraph (X) of paragraph (2) of subsection
3(a) of Section 203 of the Illinois Income Tax Act.
4    The Department shall by rule establish the amounts of
5assets to be disregarded in determining eligibility for medical
6assistance, which shall at a minimum equal the amounts to be
7disregarded under the Federal Supplemental Security Income
8Program. The amount of assets of a single person to be
9disregarded shall not be less than $2,000, and the amount of
10assets of a married couple to be disregarded shall not be less
11than $3,000.
12    To the extent permitted under federal law, any person found
13guilty of a second violation of Article VIIIA shall be
14ineligible for medical assistance under this Article, as
15provided in Section 8A-8.
16    The eligibility of any person for medical assistance under
17this Article shall not be affected by the receipt by the person
18of donations or benefits from fundraisers held for the person
19in cases of serious illness, as long as neither the person nor
20members of the person's family have actual control over the
21donations or benefits or the disbursement of the donations or
22benefits.
23    Notwithstanding any other provision of this Code, if the
24United States Supreme Court holds Title II, Subtitle A, Section
252001(a) of Public Law 111-148 to be unconstitutional, or if a
26holding of Public Law 111-148 makes Medicaid eligibility

 

 

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1allowed under Section 2001(a) inoperable, the State or a unit
2of local government shall be prohibited from enrolling
3individuals in the Medical Assistance Program as the result of
4federal approval of a State Medicaid waiver on or after the
5effective date of this amendatory Act of the 97th General
6Assembly, and any individuals enrolled in the Medical
7Assistance Program pursuant to eligibility permitted as a
8result of such a State Medicaid waiver shall become immediately
9ineligible.
10    Notwithstanding any other provision of this Code, if an Act
11of Congress that becomes a Public Law eliminates Section
122001(a) of Public Law 111-148, the State or a unit of local
13government shall be prohibited from enrolling individuals in
14the Medical Assistance Program as the result of federal
15approval of a State Medicaid waiver on or after the effective
16date of this amendatory Act of the 97th General Assembly, and
17any individuals enrolled in the Medical Assistance Program
18pursuant to eligibility permitted as a result of such a State
19Medicaid waiver shall become immediately ineligible.
20    Effective October 1, 2013, the determination of
21eligibility of persons who qualify under paragraphs 5, 6, 8,
2215, 17, and 18 of this Section shall comply with the
23requirements of 42 U.S.C. 1396a(e)(14) and applicable federal
24regulations.
25    The Department of Healthcare and Family Services, the
26Department of Human Services, and the Illinois health insurance

 

 

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1marketplace shall work cooperatively to assist persons who
2would otherwise lose health benefits as a result of changes
3made under this amendatory Act of the 98th General Assembly to
4transition to other health insurance coverage.
5(Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13;
699-143, eff. 7-27-15; 99-870, eff. 8-22-16.)
 
7    (305 ILCS 5/5-5.14.5 new)
8    Sec. 5-5.14.5. Treatment; substance use disorder and
9mental health. The Department shall consult with stakeholders
10and General Assembly members for input on a plan to develop
11enhanced Medicaid rates for substance use disorder treatment
12and mental health treatment in underserved communities. The
13Department shall present the plan to General Assembly members
14within 3 months of the effective date of this amendatory Act of
15the 101st General Assembly, which will specifically address
16ensuring access to treatment in provider deserts. Within 4
17months of the effective date of this amendatory Act of the
18101st General Assembly, the Department shall submit a State
19plan amendment to create medical assistance enhanced rates to
20enhance access to those to community mental health services and
21substance abuse services for underserved communities. Subject
22to federal approval, the Department shall create medical
23assistance enhanced rates for community mental health services
24and substance abuse providers for underserved communities to
25enhance access to those communities.
 

 

 

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1    (305 ILCS 5/5-5h new)
2    Sec. 5-5h. Long-term acute care hospital base rates.
3    (a) The base per diem rate paid to long-term acute care
4hospitals for Medicaid services on and after January 1, 2020
5must be $60 more than the base rate in effect on June 30, 2019.
6    (b) Nothing in this Section shall change the rates
7authorized under Section 5A-12.6 or the Long-Term Acute Care
8Hospital Quality Improvement Transfer Program Act.
 
9    (305 ILCS 5/5A-2)  (from Ch. 23, par. 5A-2)
10    (Section scheduled to be repealed on July 1, 2020)
11    Sec. 5A-2. Assessment.
12    (a)(1) Subject to Sections 5A-3 and 5A-10, for State fiscal
13years 2009 through 2018, or as long as continued under Section
145A-16, an annual assessment on inpatient services is imposed on
15each hospital provider in an amount equal to $218.38 multiplied
16by the difference of the hospital's occupied bed days less the
17hospital's Medicare bed days, provided, however, that the
18amount of $218.38 shall be increased by a uniform percentage to
19generate an amount equal to 75% of the State share of the
20payments authorized under Section 5A-12.5, with such increase
21only taking effect upon the date that a State share for such
22payments is required under federal law. For the period of April
23through June 2015, the amount of $218.38 used to calculate the
24assessment under this paragraph shall, by emergency rule under

 

 

10100SB1814ham001- 1063 -LRB101 09785 JWD 61498 a

1subsection (s) of Section 5-45 of the Illinois Administrative
2Procedure Act, be increased by a uniform percentage to generate
3$20,250,000 in the aggregate for that period from all hospitals
4subject to the annual assessment under this paragraph.
5    (2) In addition to any other assessments imposed under this
6Article, effective July 1, 2016 and semi-annually thereafter
7through June 2018, or as provided in Section 5A-16, in addition
8to any federally required State share as authorized under
9paragraph (1), the amount of $218.38 shall be increased by a
10uniform percentage to generate an amount equal to 75% of the
11ACA Assessment Adjustment, as defined in subsection (b-6) of
12this Section.
13    For State fiscal years 2009 through 2018, or as provided in
14Section 5A-16, a hospital's occupied bed days and Medicare bed
15days shall be determined using the most recent data available
16from each hospital's 2005 Medicare cost report as contained in
17the Healthcare Cost Report Information System file, for the
18quarter ending on December 31, 2006, without regard to any
19subsequent adjustments or changes to such data. If a hospital's
202005 Medicare cost report is not contained in the Healthcare
21Cost Report Information System, then the Illinois Department
22may obtain the hospital provider's occupied bed days and
23Medicare bed days from any source available, including, but not
24limited to, records maintained by the hospital provider, which
25may be inspected at all times during business hours of the day
26by the Illinois Department or its duly authorized agents and

 

 

10100SB1814ham001- 1064 -LRB101 09785 JWD 61498 a

1employees.
2    (3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State
3fiscal years 2019 and 2020, an annual assessment on inpatient
4services is imposed on each hospital provider in an amount
5equal to $197.19 multiplied by the difference of the hospital's
6occupied bed days less the hospital's Medicare bed days;
7however, for State fiscal year 2021 2020, the amount of $197.19
8shall be increased by a uniform percentage to generate an
9additional $6,250,000 in the aggregate for that period from all
10hospitals subject to the annual assessment under this
11paragraph. For State fiscal years 2019 and 2020, a hospital's
12occupied bed days and Medicare bed days shall be determined
13using the most recent data available from each hospital's 2015
14Medicare cost report as contained in the Healthcare Cost Report
15Information System file, for the quarter ending on March 31,
162017, without regard to any subsequent adjustments or changes
17to such data. If a hospital's 2015 Medicare cost report is not
18contained in the Healthcare Cost Report Information System,
19then the Illinois Department may obtain the hospital provider's
20occupied bed days and Medicare bed days from any source
21available, including, but not limited to, records maintained by
22the hospital provider, which may be inspected at all times
23during business hours of the day by the Illinois Department or
24its duly authorized agents and employees. Notwithstanding any
25other provision in this Article, for a hospital provider that
26did not have a 2015 Medicare cost report, but paid an

 

 

10100SB1814ham001- 1065 -LRB101 09785 JWD 61498 a

1assessment in State fiscal year 2018 on the basis of
2hypothetical data, that assessment amount shall be used for
3State fiscal years 2019 and 2020; however, for State fiscal
4year 2021 2020, the assessment amount shall be increased by the
5proportion that it represents of the total annual assessment
6that is generated from all hospitals in order to generate
7$6,250,000 in the aggregate for that period from all hospitals
8subject to the annual assessment under this paragraph.
9    Subject to Sections 5A-3 and 5A-10, for State fiscal years
102021 through 2024, an annual assessment on inpatient services
11is imposed on each hospital provider in an amount equal to
12$197.19 multiplied by the difference of the hospital's occupied
13bed days less the hospital's Medicare bed days, provided
14however, that the amount of $197.19 used to calculate the
15assessment under this paragraph shall, by rule, be adjusted by
16a uniform percentage to generate the same total annual
17assessment that was generated in State fiscal year 2020 from
18all hospitals subject to the annual assessment under this
19paragraph plus $6,250,000. For State fiscal years 2021 and
202022, a hospital's occupied bed days and Medicare bed days
21shall be determined using the most recent data available from
22each hospital's 2017 Medicare cost report as contained in the
23Healthcare Cost Report Information System file, for the quarter
24ending on March 31, 2019, without regard to any subsequent
25adjustments or changes to such data. For State fiscal years
262023 and 2024, a hospital's occupied bed days and Medicare bed

 

 

10100SB1814ham001- 1066 -LRB101 09785 JWD 61498 a

1days shall be determined using the most recent data available
2from each hospital's 2019 Medicare cost report as contained in
3the Healthcare Cost Report Information System file, for the
4quarter ending on March 31, 2021, without regard to any
5subsequent adjustments or changes to such data.
6    (b) (Blank).
7    (b-5)(1) Subject to Sections 5A-3 and 5A-10, for the
8portion of State fiscal year 2012, beginning June 10, 2012
9through June 30, 2012, and for State fiscal years 2013 through
102018, or as provided in Section 5A-16, an annual assessment on
11outpatient services is imposed on each hospital provider in an
12amount equal to .008766 multiplied by the hospital's outpatient
13gross revenue, provided, however, that the amount of .008766
14shall be increased by a uniform percentage to generate an
15amount equal to 25% of the State share of the payments
16authorized under Section 5A-12.5, with such increase only
17taking effect upon the date that a State share for such
18payments is required under federal law. For the period
19beginning June 10, 2012 through June 30, 2012, the annual
20assessment on outpatient services shall be prorated by
21multiplying the assessment amount by a fraction, the numerator
22of which is 21 days and the denominator of which is 365 days.
23For the period of April through June 2015, the amount of
24.008766 used to calculate the assessment under this paragraph
25shall, by emergency rule under subsection (s) of Section 5-45
26of the Illinois Administrative Procedure Act, be increased by a

 

 

10100SB1814ham001- 1067 -LRB101 09785 JWD 61498 a

1uniform percentage to generate $6,750,000 in the aggregate for
2that period from all hospitals subject to the annual assessment
3under this paragraph.
4    (2) In addition to any other assessments imposed under this
5Article, effective July 1, 2016 and semi-annually thereafter
6through June 2018, in addition to any federally required State
7share as authorized under paragraph (1), the amount of .008766
8shall be increased by a uniform percentage to generate an
9amount equal to 25% of the ACA Assessment Adjustment, as
10defined in subsection (b-6) of this Section.
11    For the portion of State fiscal year 2012, beginning June
1210, 2012 through June 30, 2012, and State fiscal years 2013
13through 2018, or as provided in Section 5A-16, a hospital's
14outpatient gross revenue shall be determined using the most
15recent data available from each hospital's 2009 Medicare cost
16report as contained in the Healthcare Cost Report Information
17System file, for the quarter ending on June 30, 2011, without
18regard to any subsequent adjustments or changes to such data.
19If a hospital's 2009 Medicare cost report is not contained in
20the Healthcare Cost Report Information System, then the
21Department may obtain the hospital provider's outpatient gross
22revenue from any source available, including, but not limited
23to, records maintained by the hospital provider, which may be
24inspected at all times during business hours of the day by the
25Department or its duly authorized agents and employees.
26    (3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State

 

 

10100SB1814ham001- 1068 -LRB101 09785 JWD 61498 a

1fiscal years 2019 and 2020, an annual assessment on outpatient
2services is imposed on each hospital provider in an amount
3equal to .01358 multiplied by the hospital's outpatient gross
4revenue; however, for State fiscal year 2021 2020, the amount
5of .01358 shall be increased by a uniform percentage to
6generate an additional $6,250,000 in the aggregate for that
7period from all hospitals subject to the annual assessment
8under this paragraph. For State fiscal years 2019 and 2020, a
9hospital's outpatient gross revenue shall be determined using
10the most recent data available from each hospital's 2015
11Medicare cost report as contained in the Healthcare Cost Report
12Information System file, for the quarter ending on March 31,
132017, without regard to any subsequent adjustments or changes
14to such data. If a hospital's 2015 Medicare cost report is not
15contained in the Healthcare Cost Report Information System,
16then the Department may obtain the hospital provider's
17outpatient gross revenue from any source available, including,
18but not limited to, records maintained by the hospital
19provider, which may be inspected at all times during business
20hours of the day by the Department or its duly authorized
21agents and employees. Notwithstanding any other provision in
22this Article, for a hospital provider that did not have a 2015
23Medicare cost report, but paid an assessment in State fiscal
24year 2018 on the basis of hypothetical data, that assessment
25amount shall be used for State fiscal years 2019 and 2020;
26however, for State fiscal year 2021 2020, the assessment amount

 

 

10100SB1814ham001- 1069 -LRB101 09785 JWD 61498 a

1shall be increased by the proportion that it represents of the
2total annual assessment that is generated from all hospitals in
3order to generate $6,250,000 in the aggregate for that period
4from all hospitals subject to the annual assessment under this
5paragraph.
6    Subject to Sections 5A-3 and 5A-10, for State fiscal years
72021 through 2024, an annual assessment on outpatient services
8is imposed on each hospital provider in an amount equal to
9.01358 multiplied by the hospital's outpatient gross revenue,
10provided however, that the amount of .01358 used to calculate
11the assessment under this paragraph shall, by rule, be adjusted
12by a uniform percentage to generate the same total annual
13assessment that was generated in State fiscal year 2020 from
14all hospitals subject to the annual assessment under this
15paragraph plus $6,250,000. For State fiscal years 2021 and
162022, a hospital's outpatient gross revenue shall be determined
17using the most recent data available from each hospital's 2017
18Medicare cost report as contained in the Healthcare Cost Report
19Information System file, for the quarter ending on March 31,
202019, without regard to any subsequent adjustments or changes
21to such data. For State fiscal years 2023 and 2024, a
22hospital's outpatient gross revenue shall be determined using
23the most recent data available from each hospital's 2019
24Medicare cost report as contained in the Healthcare Cost Report
25Information System file, for the quarter ending on March 31,
262021, without regard to any subsequent adjustments or changes

 

 

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1to such data.
2    (b-6)(1) As used in this Section, "ACA Assessment
3Adjustment" means:
4        (A) For the period of July 1, 2016 through December 31,
5    2016, the product of .19125 multiplied by the sum of the
6    fee-for-service payments to hospitals as authorized under
7    Section 5A-12.5 and the adjustments authorized under
8    subsection (t) of Section 5A-12.2 to managed care
9    organizations for hospital services due and payable in the
10    month of April 2016 multiplied by 6.
11        (B) For the period of January 1, 2017 through June 30,
12    2017, the product of .19125 multiplied by the sum of the
13    fee-for-service payments to hospitals as authorized under
14    Section 5A-12.5 and the adjustments authorized under
15    subsection (t) of Section 5A-12.2 to managed care
16    organizations for hospital services due and payable in the
17    month of October 2016 multiplied by 6, except that the
18    amount calculated under this subparagraph (B) shall be
19    adjusted, either positively or negatively, to account for
20    the difference between the actual payments issued under
21    Section 5A-12.5 for the period beginning July 1, 2016
22    through December 31, 2016 and the estimated payments due
23    and payable in the month of April 2016 multiplied by 6 as
24    described in subparagraph (A).
25        (C) For the period of July 1, 2017 through December 31,
26    2017, the product of .19125 multiplied by the sum of the

 

 

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1    fee-for-service payments to hospitals as authorized under
2    Section 5A-12.5 and the adjustments authorized under
3    subsection (t) of Section 5A-12.2 to managed care
4    organizations for hospital services due and payable in the
5    month of April 2017 multiplied by 6, except that the amount
6    calculated under this subparagraph (C) shall be adjusted,
7    either positively or negatively, to account for the
8    difference between the actual payments issued under
9    Section 5A-12.5 for the period beginning January 1, 2017
10    through June 30, 2017 and the estimated payments due and
11    payable in the month of October 2016 multiplied by 6 as
12    described in subparagraph (B).
13        (D) For the period of January 1, 2018 through June 30,
14    2018, the product of .19125 multiplied by the sum of the
15    fee-for-service payments to hospitals as authorized under
16    Section 5A-12.5 and the adjustments authorized under
17    subsection (t) of Section 5A-12.2 to managed care
18    organizations for hospital services due and payable in the
19    month of October 2017 multiplied by 6, except that:
20            (i) the amount calculated under this subparagraph
21        (D) shall be adjusted, either positively or
22        negatively, to account for the difference between the
23        actual payments issued under Section 5A-12.5 for the
24        period of July 1, 2017 through December 31, 2017 and
25        the estimated payments due and payable in the month of
26        April 2017 multiplied by 6 as described in subparagraph

 

 

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1        (C); and
2            (ii) the amount calculated under this subparagraph
3        (D) shall be adjusted to include the product of .19125
4        multiplied by the sum of the fee-for-service payments,
5        if any, estimated to be paid to hospitals under
6        subsection (b) of Section 5A-12.5.
7    (2) The Department shall complete and apply a final
8reconciliation of the ACA Assessment Adjustment prior to June
930, 2018 to account for:
10        (A) any differences between the actual payments issued
11    or scheduled to be issued prior to June 30, 2018 as
12    authorized in Section 5A-12.5 for the period of January 1,
13    2018 through June 30, 2018 and the estimated payments due
14    and payable in the month of October 2017 multiplied by 6 as
15    described in subparagraph (D); and
16        (B) any difference between the estimated
17    fee-for-service payments under subsection (b) of Section
18    5A-12.5 and the amount of such payments that are actually
19    scheduled to be paid.
20    The Department shall notify hospitals of any additional
21amounts owed or reduction credits to be applied to the June
222018 ACA Assessment Adjustment. This is to be considered the
23final reconciliation for the ACA Assessment Adjustment.
24    (3) Notwithstanding any other provision of this Section, if
25for any reason the scheduled payments under subsection (b) of
26Section 5A-12.5 are not issued in full by the final day of the

 

 

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1period authorized under subsection (b) of Section 5A-12.5,
2funds collected from each hospital pursuant to subparagraph (D)
3of paragraph (1) and pursuant to paragraph (2), attributable to
4the scheduled payments authorized under subsection (b) of
5Section 5A-12.5 that are not issued in full by the final day of
6the period attributable to each payment authorized under
7subsection (b) of Section 5A-12.5, shall be refunded.
8    (4) The increases authorized under paragraph (2) of
9subsection (a) and paragraph (2) of subsection (b-5) shall be
10limited to the federally required State share of the total
11payments authorized under Section 5A-12.5 if the sum of such
12payments yields an annualized amount equal to or less than
13$450,000,000, or if the adjustments authorized under
14subsection (t) of Section 5A-12.2 are found not to be
15actuarially sound; however, this limitation shall not apply to
16the fee-for-service payments described in subsection (b) of
17Section 5A-12.5.
18    (c) (Blank).
19    (d) Notwithstanding any of the other provisions of this
20Section, the Department is authorized to adopt rules to reduce
21the rate of any annual assessment imposed under this Section,
22as authorized by Section 5-46.2 of the Illinois Administrative
23Procedure Act.
24    (e) Notwithstanding any other provision of this Section,
25any plan providing for an assessment on a hospital provider as
26a permissible tax under Title XIX of the federal Social

 

 

10100SB1814ham001- 1074 -LRB101 09785 JWD 61498 a

1Security Act and Medicaid-eligible payments to hospital
2providers from the revenues derived from that assessment shall
3be reviewed by the Illinois Department of Healthcare and Family
4Services, as the Single State Medicaid Agency required by
5federal law, to determine whether those assessments and
6hospital provider payments meet federal Medicaid standards. If
7the Department determines that the elements of the plan may
8meet federal Medicaid standards and a related State Medicaid
9Plan Amendment is prepared in a manner and form suitable for
10submission, that State Plan Amendment shall be submitted in a
11timely manner for review by the Centers for Medicare and
12Medicaid Services of the United States Department of Health and
13Human Services and subject to approval by the Centers for
14Medicare and Medicaid Services of the United States Department
15of Health and Human Services. No such plan shall become
16effective without approval by the Illinois General Assembly by
17the enactment into law of related legislation. Notwithstanding
18any other provision of this Section, the Department is
19authorized to adopt rules to reduce the rate of any annual
20assessment imposed under this Section. Any such rules may be
21adopted by the Department under Section 5-50 of the Illinois
22Administrative Procedure Act.
23(Source: P.A. 99-2, eff. 3-26-15; 99-516, eff. 6-30-16;
24100-581, eff. 3-12-18.)
 
25    Section 50-21. If and only if Senate Bill 1321 of the 101st

 

 

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1General Assembly becomes law in the form in which it passed the
2General Assembly on May 30, 2019, then the Illinois Public Aid
3Code is amended by changing Section 11-5.3 as follows:
 
4    (305 ILCS 5/11-5.3)
5    Sec. 11-5.3. Procurement of vendor to verify eligibility
6for assistance under Article V.
7    (a) No later than 60 days after the effective date of this
8amendatory Act of the 97th General Assembly, the Chief
9Procurement Officer for General Services, in consultation with
10the Department of Healthcare and Family Services, shall conduct
11and complete any procurement necessary to procure a vendor to
12verify eligibility for assistance under Article V of this Code.
13Such authority shall include procuring a vendor to assist the
14Chief Procurement Officer in conducting the procurement. The
15Chief Procurement Officer and the Department shall jointly
16negotiate final contract terms with a vendor selected by the
17Chief Procurement Officer. Within 30 days of selection of an
18eligibility verification vendor, the Department of Healthcare
19and Family Services shall enter into a contract with the
20selected vendor. The Department of Healthcare and Family
21Services and the Department of Human Services shall cooperate
22with and provide any information requested by the Chief
23Procurement Officer to conduct the procurement.
24    (b) Notwithstanding any other provision of law, any
25procurement or contract necessary to comply with this Section

 

 

10100SB1814ham001- 1076 -LRB101 09785 JWD 61498 a

1shall be exempt from: (i) the Illinois Procurement Code
2pursuant to Section 1-10(h) of the Illinois Procurement Code,
3except that bidders shall comply with the disclosure
4requirement in Sections 50-10.5(a) through (d), 50-13, 50-35,
5and 50-37 of the Illinois Procurement Code and a vendor awarded
6a contract under this Section shall comply with Section 50-37
7of the Illinois Procurement Code; (ii) any administrative rules
8of this State pertaining to procurement or contract formation;
9and (iii) any State or Department policies or procedures
10pertaining to procurement, contract formation, contract award,
11and Business Enterprise Program approval.
12    (c) Upon becoming operational, the contractor shall
13conduct data matches using the name, date of birth, address,
14and Social Security Number of each applicant and recipient
15against public records to verify eligibility. The contractor,
16upon preliminary determination that an enrollee is eligible or
17ineligible, shall notify the Department, except that the
18contractor shall not make preliminary determinations regarding
19the eligibility of persons residing in long term care
20facilities whose income and resources were at or below the
21applicable financial eligibility standards at the time of their
22last review. Within 20 business days of such notification, the
23Department shall accept the recommendation or reject it with a
24stated reason. The Department shall retain final authority over
25eligibility determinations. The contractor shall keep a record
26of all preliminary determinations of ineligibility

 

 

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1communicated to the Department. Within 30 days of the end of
2each calendar quarter, the Department and contractor shall file
3a joint report on a quarterly basis to the Governor, the
4Speaker of the House of Representatives, the Minority Leader of
5the House of Representatives, the Senate President, and the
6Senate Minority Leader. The report shall include, but shall not
7be limited to, monthly recommendations of preliminary
8determinations of eligibility or ineligibility communicated by
9the contractor, the actions taken on those preliminary
10determinations by the Department, and the stated reasons for
11those recommendations that the Department rejected.
12    (d) An eligibility verification vendor contract shall be
13awarded for an initial 2-year period with up to a maximum of 2
14one-year renewal options. Nothing in this Section shall compel
15the award of a contract to a vendor that fails to meet the
16needs of the Department. A contract with a vendor to assist in
17the procurement shall be awarded for a period of time not to
18exceed 6 months.
19    (e) The provisions of this Section shall be administered in
20compliance with federal law.
21    (f) The State's Integrated Eligibility System shall be on a
223-year audit cycle by the Office of the Auditor General.
23(Source: 10100SB1321ham001.)
 
24    Section 50-25. The Code of Civil Procedure is amended by
25changing Sections 15-1504.1 and by reenacting and changing

 

 

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1Section 15-1507.1 as follows:
 
2    (735 ILCS 5/15-1504.1)
3    Sec. 15-1504.1. Filing fee for Foreclosure Prevention
4Program Fund, Foreclosure Prevention Program Graduated Fund,
5and Abandoned Residential Property Municipality Relief Fund.
6    (a) Fee paid by all plaintiffs with respect to residential
7real estate. With respect to residential real estate, at the
8time of the filing of a foreclosure complaint, the plaintiff
9shall pay to the clerk of the court in which the foreclosure
10complaint is filed a fee of $50 for deposit into the
11Foreclosure Prevention Program Fund, a special fund created in
12the State treasury. The clerk shall remit the fee collected
13pursuant to this subsection (a) to the State Treasurer to be
14expended for the purposes set forth in Section 7.30 of the
15Illinois Housing Development Act. All fees paid by plaintiffs
16to the clerk of the court as provided in this subsection (a)
17shall be disbursed within 60 days after receipt by the clerk of
18the court as follows: (i) 98% to the State Treasurer for
19deposit into the Foreclosure Prevention Program Fund, and (ii)
202% to the clerk of the court to be retained by the clerk for
21deposit into the Circuit Court Clerk Operation and
22Administrative Fund to defray administrative expenses related
23to implementation of this subsection (a). Notwithstanding any
24other law to the contrary, the Foreclosure Prevention Program
25Fund is not subject to sweeps, administrative charge-backs, or

 

 

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1any other fiscal maneuver that would in any way transfer any
2amounts from the Foreclosure Prevention Program Fund into any
3other fund of the State.
4    (a-5) Additional fee paid by plaintiffs with respect to
5residential real estate.
6        (1) Until January 1, 2023 2020, with respect to
7    residential real estate, at the time of the filing of a
8    foreclosure complaint and in addition to the fee set forth
9    in subsection (a) of this Section, the plaintiff shall pay
10    to the clerk of the court in which the foreclosure
11    complaint is filed a fee for the Foreclosure Prevention
12    Program Graduated Fund and the Abandoned Residential
13    Property Municipality Relief Fund as follows:
14            (A) The fee shall be $500 if:
15                (i) the plaintiff, together with its
16            affiliates, has filed a sufficient number of
17            foreclosure complaints so as to be included in the
18            first tier foreclosure filing category and is
19            filing the complaint on its own behalf as the
20            holder of the indebtedness; or
21                (ii) the plaintiff, together with its
22            affiliates, has filed a sufficient number of
23            foreclosure complaints so as to be included in the
24            first tier foreclosure filing category and is
25            filing the complaint on behalf of a mortgagee that,
26            together with its affiliates, has filed a

 

 

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1            sufficient number of foreclosure complaints so as
2            to be included in the first tier foreclosure filing
3            category; or
4                (iii) the plaintiff is not a depository
5            institution and is filing the complaint on behalf
6            of a mortgagee that, together with its affiliates,
7            has filed a sufficient number of foreclosure
8            complaints so as to be included in the first tier
9            foreclosure filing category.
10            (B) The fee shall be $250 if:
11                (i) the plaintiff, together with its
12            affiliates, has filed a sufficient number of
13            foreclosure complaints so as to be included in the
14            second tier foreclosure filing category and is
15            filing the complaint on its own behalf as the
16            holder of the indebtedness; or
17                (ii) the plaintiff, together with its
18            affiliates, has filed a sufficient number of
19            foreclosure complaints so as to be included in the
20            first or second tier foreclosure filing category
21            and is filing the complaint on behalf of a
22            mortgagee that, together with its affiliates, has
23            filed a sufficient number of foreclosure
24            complaints so as to be included in the second tier
25            foreclosure filing category; or
26                (iii) the plaintiff, together with its

 

 

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1            affiliates, has filed a sufficient number of
2            foreclosure complaints so as to be included in the
3            second tier foreclosure filing category and is
4            filing the complaint on behalf of a mortgagee that,
5            together with its affiliates, has filed a
6            sufficient number of foreclosure complaints so as
7            to be included in the first tier foreclosure filing
8            category; or
9                (iv) the plaintiff is not a depository
10            institution and is filing the complaint on behalf
11            of a mortgagee that, together with its affiliates,
12            has filed a sufficient number of foreclosure
13            complaints so as to be included in the second tier
14            foreclosure filing category.
15            (C) The fee shall be $50 if:
16                (i) the plaintiff, together with its
17            affiliates, has filed a sufficient number of
18            foreclosure complaints so as to be included in the
19            third tier foreclosure filing category and is
20            filing the complaint on its own behalf as the
21            holder of the indebtedness; or
22                (ii) the plaintiff, together with its
23            affiliates, has filed a sufficient number of
24            foreclosure complaints so as to be included in the
25            first, second, or third tier foreclosure filing
26            category and is filing the complaint on behalf of a

 

 

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1            mortgagee that, together with its affiliates, has
2            filed a sufficient number of foreclosure
3            complaints so as to be included in the third tier
4            foreclosure filing category; or
5                (iii) the plaintiff, together with its
6            affiliates, has filed a sufficient number of
7            foreclosure complaints so as to be included in the
8            third tier foreclosure filing category and is
9            filing the complaint on behalf of a mortgagee that,
10            together with its affiliates, has filed a
11            sufficient number of foreclosure complaints so as
12            to be included in the first tier foreclosure filing
13            category; or
14                (iv) the plaintiff, together with its
15            affiliates, has filed a sufficient number of
16            foreclosure complaints so as to be included in the
17            third tier foreclosure filing category and is
18            filing the complaint on behalf of a mortgagee that,
19            together with its affiliates, has filed a
20            sufficient number of foreclosure complaints so as
21            to be included in the second tier foreclosure
22            filing category; or
23                (v) the plaintiff is not a depository
24            institution and is filing the complaint on behalf
25            of a mortgagee that, together with its affiliates,
26            has filed a sufficient number of foreclosure

 

 

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1            complaints so as to be included in the third tier
2            foreclosure filing category.
3        (2) The clerk shall remit the fee collected pursuant to
4    paragraph (1) of this subsection (a-5) to the State
5    Treasurer to be expended for the purposes set forth in
6    Sections 7.30 and 7.31 of the Illinois Housing Development
7    Act and for administrative expenses. All fees paid by
8    plaintiffs to the clerk of the court as provided in
9    paragraph (1) shall be disbursed within 60 days after
10    receipt by the clerk of the court as follows:
11            (A) 28% to the State Treasurer for deposit into the
12        Foreclosure Prevention Program Graduated Fund;
13            (B) 70% to the State Treasurer for deposit into the
14        Abandoned Residential Property Municipality Relief
15        Fund; and
16            (C) 2% to the clerk of the court to be retained by
17        the clerk for deposit into the Circuit Court Clerk
18        Operation and Administrative Fund to defray
19        administrative expenses related to implementation of
20        this subsection (a-5).
21        (3) Until January 1, 2023 2020, with respect to
22    residential real estate, at the time of the filing of a
23    foreclosure complaint, the plaintiff or plaintiff's
24    representative shall file a verified statement that states
25    which additional fee is due under paragraph (1) of this
26    subsection (a-5), unless the court has established another

 

 

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1    process for a plaintiff or plaintiff's representative to
2    certify which additional fee is due under paragraph (1) of
3    this subsection (a-5).
4        (4) If a plaintiff fails to provide the clerk of the
5    court with a true and correct statement of the additional
6    fee due under paragraph (1) of this subsection (a-5), and
7    the mortgagor reimburses the plaintiff for any erroneous
8    additional fee that was paid by the plaintiff to the clerk
9    of the court, the mortgagor may seek a refund of any
10    overpayment of the fee in an amount that shall not exceed
11    the difference between the higher additional fee paid under
12    paragraph (1) of this subsection (a-5) and the actual fee
13    due thereunder. The mortgagor must petition the judge
14    within the foreclosure action for the award of any fee
15    overpayment pursuant to this paragraph (4) of this
16    subsection (a-5), and the award shall be determined by the
17    judge and paid by the clerk of the court out of the fund
18    account into which the clerk of the court deposits fees to
19    be remitted to the State Treasurer under paragraph (2) of
20    this subsection (a-5), the timing of which refund payment
21    shall be determined by the clerk of the court based upon
22    the availability of funds in the subject fund account. This
23    refund shall be the mortgagor's sole remedy and a mortgagor
24    shall have no private right of action against the plaintiff
25    or plaintiff's representatives if the additional fee paid
26    by the plaintiff was erroneous.

 

 

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1        (5) This subsection (a-5) is inoperative on and after
2    January 1, 2023 2020.
3    (b) Not later than March 1 of each year, the clerk of the
4court shall submit to the Illinois Housing Development
5Authority a report of the funds collected and remitted pursuant
6to this Section during the preceding year.
7    (c) As used in this Section:
8    "Affiliate" means any company that controls, is controlled
9by, or is under common control with another company.
10    "Approved counseling agency" and "approved housing
11counseling" have the meanings ascribed to those terms in
12Section 7.30 of the Illinois Housing Development Act.
13    "Depository institution" means a bank, savings bank,
14savings and loan association, or credit union chartered,
15organized, or holding a certificate of authority to do business
16under the laws of this State, another state, or the United
17States.
18    "First tier foreclosure filing category" is a
19classification that only applies to a plaintiff that has filed
20175 or more foreclosure complaints on residential real estate
21located in Illinois during the calendar year immediately
22preceding the date of the filing of the subject foreclosure
23complaint.
24    "Second tier foreclosure filing category" is a
25classification that only applies to a plaintiff that has filed
26at least 50, but no more than 174, foreclosure complaints on

 

 

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1residential real estate located in Illinois during the calendar
2year immediately preceding the date of the filing of the
3subject foreclosure complaint.
4    "Third tier foreclosure filing category" is a
5classification that only applies to a plaintiff that has filed
6no more than 49 foreclosure complaints on residential real
7estate located in Illinois during the calendar year immediately
8preceding the date of the filing of the subject foreclosure
9complaint.
10    (d) In no instance shall the fee set forth in subsection
11(a-5) be assessed for any foreclosure complaint filed before
12the effective date of this amendatory Act of the 97th General
13Assembly.
14    (e) Notwithstanding any other law to the contrary, the
15Abandoned Residential Property Municipality Relief Fund is not
16subject to sweeps, administrative charge-backs, or any other
17fiscal maneuver that would in any way transfer any amounts from
18the Abandoned Residential Property Municipality Relief Fund
19into any other fund of the State.
20(Source: P.A. 100-407, eff. 8-25-17.)
 
21    (735 ILCS 5/15-1507.1)
22    Sec. 15-1507.1. Judicial sale fee for Abandoned
23Residential Property Municipality Relief Fund.
24    (a) Upon and at the sale of residential real estate under
25Section 15-1507, the purchaser shall pay to the person

 

 

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1conducting the sale pursuant to Section 15-1507 a fee for
2deposit into the Abandoned Residential Property Municipality
3Relief Fund, a special fund created in the State treasury. The
4fee shall be calculated at the rate of $1 for each $1,000 or
5fraction thereof of the amount paid by the purchaser to the
6person conducting the sale, as reflected in the receipt of sale
7issued to the purchaser, provided that in no event shall the
8fee exceed $300. No fee shall be paid by the mortgagee
9acquiring the residential real estate pursuant to its credit
10bid at the sale or by any mortgagee, judgment creditor, or
11other lienor acquiring the residential real estate whose rights
12in and to the residential real estate arose prior to the sale.
13Upon confirmation of the sale under Section 15-1508, the person
14conducting the sale shall remit the fee to the clerk of the
15court in which the foreclosure case is pending. The clerk shall
16remit the fee to the State Treasurer as provided in this
17Section, to be expended for the purposes set forth in Section
187.31 of the Illinois Housing Development Act.
19    (b) All fees paid by purchasers as provided in this Section
20shall be disbursed within 60 days after receipt by the clerk of
21the court as follows: (i) 98% to the State Treasurer for
22deposit into the Abandoned Residential Property Municipality
23Relief Fund, and (ii) 2% to the clerk of the court to be
24retained by the clerk for deposit into the Circuit Court Clerk
25Operation and Administrative Fund to defray administrative
26expenses related to implementation of this Section.

 

 

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1    (c) Not later than March 1 of each year, the clerk of the
2court shall submit to the Illinois Housing Development
3Authority a report of the funds collected and remitted during
4the preceding year pursuant to this Section.
5    (d) Subsections (a) and (b) of this Section are operative
6and shall become inoperative on January 1, 2023 2017. This
7Section is repealed on March 2, 2023 2017.
8    (e) All actions taken in the collection and remittance of
9fees under this Section before the effective date of this
10amendatory Act of the 101st General Assembly are ratified,
11validated, and confirmed.
12(Source: P.A. 98-20, eff. 6-11-13; 99-493, eff. 12-17-15.)
 
13
ARTICLE 99. EFFECTIVE DATE

 
14    Section 99-99. Effective date. This Act takes effect upon
15becoming law.".