SB1939 EnrolledLRB101 06618 RJF 51645 b

1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4
ARTICLE 5. TRANSPORTATION FUNDING PROTECTION

 
5    Section 5-1. Short title. This Article may be cited as the
6Transportation Funding Protection Act. References in this
7Article to "this Act" mean this Article.
 
8    Section 5-10. Transportation funding.
9    (a) It is known that transportation funding is generated by
10several transportation fees outlined in Section 2 of the Motor
11Fuel Tax Act, Section 5-1035.1 of the Counties Code, Section
128-11-2.3 of the Illinois Municipal Code, and Sections 3-805,
133-806, 3-815, 3-818, 3-819, 3-821, and 6-118 of the Illinois
14Vehicle Code.
15    (b) The proceeds of the funds described in this Act and all
16other funds described in Section 11 of Article IX of the
17Illinois Constitution are dedicated to transportation purposes
18and shall not, by transfer, offset, or otherwise, be diverted
19by any local government, including, without limitation, any
20home rule unit of government, to any purpose other than
21transportation purposes. This Act is declarative of existing
22law.
 

 

 

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1
ARTICLE 15. AMENDATORY PROVISIONS

 
2    Section 15-10. The Use Tax Act is amended by changing
3Section 9 as follows:
 
4    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
5    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
6and trailers that are required to be registered with an agency
7of this State, each retailer required or authorized to collect
8the tax imposed by this Act shall pay to the Department the
9amount of such tax (except as otherwise provided) at the time
10when he is required to file his return for the period during
11which such tax was collected, less a discount of 2.1% prior to
12January 1, 1990, and 1.75% on and after January 1, 1990, or $5
13per calendar year, whichever is greater, which is allowed to
14reimburse the retailer for expenses incurred in collecting the
15tax, keeping records, preparing and filing returns, remitting
16the tax and supplying data to the Department on request. In the
17case of retailers who report and pay the tax on a transaction
18by transaction basis, as provided in this Section, such
19discount shall be taken with each such tax remittance instead
20of when such retailer files his periodic return. The discount
21allowed under this Section is allowed only for returns that are
22filed in the manner required by this Act. The Department may
23disallow the discount for retailers whose certificate of

 

 

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

 

 

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1all returns required to be filed pursuant to this Act shall be
2filed electronically. Retailers who demonstrate that they do
3not have access to the Internet or demonstrate hardship in
4filing electronically 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 the business of selling tangible
16    personal property at retail in this State;
17        3. The total amount of taxable receipts received by him
18    during the preceding calendar month from sales of tangible
19    personal property by him during such preceding calendar
20    month, including receipts from charge and time sales, but
21    less all deductions allowed by law;
22        4. The amount of credit provided in Section 2d of this
23    Act;
24        5. The amount of tax due;
25        5-5. The signature of the taxpayer; and
26        6. Such other reasonable information as the Department

 

 

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1    may require.
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    Beginning October 1, 1993, a taxpayer who has an average
7monthly tax liability of $150,000 or more shall make all
8payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1994, a taxpayer who has
10an average monthly tax liability of $100,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1995, a taxpayer who has
13an average monthly tax liability of $50,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 2000, a taxpayer who has
16an annual tax liability of $200,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. The term "annual tax liability" shall be the
19sum of the taxpayer's liabilities under this Act, and under all
20other State and local occupation and use tax laws administered
21by the Department, for the immediately preceding calendar year.
22The term "average monthly tax liability" means the sum of the
23taxpayer's liabilities under this Act, and under all other
24State and local occupation and use tax laws administered by the
25Department, for the immediately preceding calendar year
26divided by 12. Beginning on October 1, 2002, a taxpayer who has

 

 

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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    Before October 1, 2000, if the taxpayer's average monthly
21tax liability to the Department under this Act, the Retailers'
22Occupation Tax Act, the Service Occupation Tax Act, the Service
23Use Tax Act was $10,000 or more during the preceding 4 complete
24calendar quarters, he shall file a return with the Department
25each month by the 20th day of the month next following the
26month during which such tax liability is incurred and shall

 

 

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1make payments to the Department on or before the 7th, 15th,
222nd and last day of the month during which such liability is
3incurred. On and after October 1, 2000, if the taxpayer's
4average monthly tax liability to the Department under this Act,
5the Retailers' Occupation Tax Act, the Service Occupation Tax
6Act, and the Service Use Tax 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

 

 

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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 shall continue until such taxpayer's average
21monthly liability to the Department during the preceding 4
22complete calendar quarters (excluding the month of highest
23liability and the month of lowest liability) is less than
24$9,000, or until such taxpayer's average monthly liability to
25the Department as computed for each calendar quarter of the 4
26preceding complete calendar quarter period is less than

 

 

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1$10,000. However, if a taxpayer can show the Department that a
2substantial change in the taxpayer's business has occurred
3which causes the taxpayer to anticipate that his average
4monthly tax liability for the reasonably foreseeable future
5will fall below the $10,000 threshold stated above, then such
6taxpayer may petition the Department for change in such
7taxpayer's reporting status. On and after October 1, 2000, once
8applicable, the requirement of the making of quarter monthly
9payments to the Department shall continue until such taxpayer's
10average monthly liability to the Department during the
11preceding 4 complete calendar quarters (excluding the month of
12highest liability and the month of lowest liability) is less
13than $19,000 or until such taxpayer's average monthly liability
14to the Department as computed for each calendar quarter of the
154 preceding complete calendar quarter period is less than
16$20,000. However, if a taxpayer can show the Department that a
17substantial change in the taxpayer's business has occurred
18which causes the taxpayer to anticipate that his average
19monthly tax liability for the reasonably foreseeable future
20will fall below the $20,000 threshold stated above, then such
21taxpayer may petition the Department for a change in such
22taxpayer's reporting status. The Department shall change such
23taxpayer's reporting status unless it finds that such change is
24seasonal in nature and not likely to be long term. If any such
25quarter monthly payment is not paid at the time or in the
26amount required by this Section, then the taxpayer shall be

 

 

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1liable for penalties and interest on the difference between the
2minimum amount due and the amount of such quarter monthly
3payment actually and timely paid, except insofar as the
4taxpayer has previously made payments for that month to the
5Department in excess of the minimum payments previously due as
6provided in this Section. The Department shall make reasonable
7rules and regulations to govern the quarter monthly payment
8amount and quarter monthly payment dates for taxpayers who file
9on other than a calendar monthly basis.
10    If any such payment provided for in this Section exceeds
11the taxpayer's liabilities under this Act, the Retailers'
12Occupation Tax Act, the Service Occupation Tax Act and the
13Service Use Tax Act, as shown by an original monthly return,
14the Department shall issue to the taxpayer a credit memorandum
15no later than 30 days after the date of payment, which
16memorandum may be submitted by the taxpayer to the Department
17in payment of tax liability subsequently to be remitted by the
18taxpayer to the Department or be assigned by the taxpayer to a
19similar taxpayer under this Act, the Retailers' Occupation Tax
20Act, the Service Occupation Tax Act or the Service Use Tax Act,
21in accordance with reasonable rules and regulations to be
22prescribed by the Department, except that if such excess
23payment is shown on an original monthly return and is made
24after December 31, 1986, no credit memorandum shall be issued,
25unless requested by the taxpayer. If no such request is made,
26the taxpayer may credit such excess payment against tax

 

 

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1liability subsequently to be remitted by the taxpayer to the
2Department under this Act, the Retailers' Occupation Tax Act,
3the Service Occupation Tax Act or the Service Use Tax Act, in
4accordance with reasonable rules and regulations prescribed by
5the Department. If the Department subsequently determines that
6all or any part of the credit taken was not actually due to the
7taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
8be reduced by 2.1% or 1.75% of the difference between the
9credit taken and that actually due, and the taxpayer shall be
10liable for penalties and interest on such difference.
11    If the retailer is otherwise required to file a monthly
12return and if the retailer's average monthly tax liability to
13the Department does not exceed $200, the Department may
14authorize his returns to be filed on a quarter annual basis,
15with the return for January, February, and March of a given
16year being due by April 20 of such year; with the return for
17April, May and June of a given year being due by July 20 of such
18year; with the return for July, August and September of a given
19year being due by October 20 of such year, and with the return
20for October, November and December of a given year being due by
21January 20 of the following year.
22    If the retailer is otherwise required to file a monthly or
23quarterly return and if the retailer's average monthly tax
24liability to the Department does not exceed $50, the Department
25may authorize his returns to be filed on an annual basis, with
26the return for a given year being due by January 20 of the

 

 

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

 

 

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1provided in Section 3-55 of this Act, then that seller may
2report the transfer of all the aircraft, watercraft, motor
3vehicles or trailers involved in that transaction to the
4Department on the same uniform invoice-transaction reporting
5return form. For purposes of this Section, "watercraft" means a
6Class 2, Class 3, or Class 4 watercraft as defined in Section
73-2 of the Boat Registration and Safety Act, a personal
8watercraft, or any boat equipped with an inboard motor.
9    In addition, with respect to motor vehicles, watercraft,
10aircraft, and trailers that are required to be registered with
11an agency of this State, every person who is engaged in the
12business of leasing or renting such items and who, in
13connection with such business, sells any such item to a
14retailer for the purpose of resale is, notwithstanding any
15other provision of this Section to the contrary, authorized to
16meet the return-filing requirement of this Act by reporting the
17transfer of all the aircraft, watercraft, motor vehicles, or
18trailers transferred for resale during a month to the
19Department on the same uniform invoice-transaction reporting
20return form on or before the 20th of the month following the
21month in which the transfer takes place. Notwithstanding any
22other provision of this Act to the contrary, all returns filed
23under this paragraph must be filed by electronic means in the
24manner and form as required by the Department.
25    The transaction reporting return in the case of motor
26vehicles or trailers that are required to be registered with an

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1covered by such return upon the selling price of tangible
2personal property purchased by him at retail from a retailer,
3but as to which the tax imposed by this Act was not collected
4from the retailer filing such return, and such retailer shall
5remit the amount of such tax to the Department when filing such
6return.
7    If experience indicates such action to be practicable, the
8Department may prescribe and furnish a combination or joint
9return which will enable retailers, who are required to file
10returns hereunder and also under the Retailers' Occupation Tax
11Act, to furnish all the return information required by both
12Acts on the one form.
13    Where the retailer has more than one business registered
14with the Department under separate registration under this Act,
15such retailer may not file each return that is due as a single
16return covering all such registered businesses, but shall file
17separate returns for each such registered business.
18    Beginning January 1, 1990, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund, a special
20fund in the State Treasury which is hereby created, the net
21revenue realized for the preceding month from the 1% tax
22imposed under this Act.
23    Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate on the selling price of tangible personal property

 

 

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1which is purchased outside Illinois at retail from a retailer
2and which is titled or registered by an agency of this State's
3government.
4    Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund, a special
6fund in the State Treasury, 20% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property, other than tangible
9personal property which is purchased outside Illinois at retail
10from a retailer and which is titled or registered by an agency
11of this State's government.
12    Beginning August 1, 2000, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund 100% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol. Beginning
16September 1, 2010, each month the Department shall pay into the
17State and Local Sales Tax Reform Fund 100% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of sales tax holiday items.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of tangible personal property which is
24purchased outside Illinois at retail from a retailer and which
25is titled or registered by an agency of this State's
26government.

 

 

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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, 2011, each month the Department shall pay
9into the Clean Air Act Permit Fund 80% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of sorbents used in Illinois in the process
12of sorbent injection as used to comply with the Environmental
13Protection Act or the federal Clean Air Act, but the total
14payment into the Clean Air Act Permit Fund under this Act and
15the Retailers' Occupation Tax Act shall not exceed $2,000,000
16in any fiscal year.
17    Beginning July 1, 2013, each month the Department shall pay
18into the Underground Storage Tank Fund from the proceeds
19collected under this Act, the Service Use Tax Act, the Service
20Occupation Tax Act, and the Retailers' Occupation Tax Act an
21amount equal to the average monthly deficit in the Underground
22Storage Tank Fund during the prior year, as certified annually
23by the Illinois Environmental Protection Agency, but the total
24payment into the Underground Storage Tank Fund under this Act,
25the Service Use Tax Act, the Service Occupation Tax Act, and
26the Retailers' Occupation Tax Act shall not exceed $18,000,000

 

 

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1in any State fiscal year. As used in this paragraph, the
2"average monthly deficit" shall be equal to the difference
3between the average monthly claims for payment by the fund and
4the average monthly revenues deposited into the fund, excluding
5payments made pursuant to this paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under this Act, the Service Use Tax
8Act, the Service Occupation Tax Act, and the Retailers'
9Occupation Tax Act, each month the Department shall deposit
10$500,000 into the State Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to Section 3
19of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
20Act, Section 9 of the Service Use Tax Act, and Section 9 of the
21Service Occupation Tax Act, such Acts being hereinafter called
22the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
23may be, of moneys being hereinafter called the "Tax Act
24Amount", and (2) the amount transferred to the Build Illinois
25Fund from the State and Local Sales Tax Reform Fund shall be
26less than the Annual Specified Amount (as defined in Section 3

 

 

SB1939 Enrolled- 22 -LRB101 06618 RJF 51645 b

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

 

 

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

 

 

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1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000
262008126,000,000

 

 

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12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021246,000,000
142022260,000,000
152023275,000,000
162024 275,000,000
172025 275,000,000
182026 279,000,000
192027 292,000,000
202028 307,000,000
212029 322,000,000
222030 338,000,000
232031 350,000,000
242032 350,000,000
25and
26each fiscal year

 

 

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1thereafter that bonds
2are outstanding under
3Section 13.2 of the
4Metropolitan Pier and
5Exposition Authority Act,
6but not after fiscal year 2060.
7    Beginning July 20, 1993 and in each month of each fiscal
8year thereafter, one-eighth of the amount requested in the
9certificate of the Chairman of the Metropolitan Pier and
10Exposition Authority for that fiscal year, less the amount
11deposited into the McCormick Place Expansion Project Fund by
12the State Treasurer in the respective month under subsection
13(g) of Section 13 of the Metropolitan Pier and Exposition
14Authority Act, plus cumulative deficiencies in the deposits
15required under this Section for previous months and years,
16shall be deposited into the McCormick Place Expansion Project
17Fund, until the full amount requested for the fiscal year, but
18not in excess of the amount specified above as "Total Deposit",
19has been deposited.
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

 

 

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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

 

 

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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.
8    Subject to payments of amounts into the Build Illinois
9Fund, the McCormick Place Expansion Project Fund, the Illinois
10Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
11Compliance and Administration Fund as provided in this Section,
12beginning on July 1, 2018 the Department shall pay each month
13into the Downstate Public Transportation Fund the moneys
14required to be so paid under Section 2-3 of the Downstate
15Public Transportation Act.
16    Beginning July 1, 2021 and until July 1, 2022, subject to
17the payment of amounts into the State and Local Sales Tax
18Reform Fund, the Build Illinois Fund, the McCormick Place
19Expansion Project Fund, the Illinois Tax Increment Fund, the
20Energy Infrastructure Fund, and the Tax Compliance and
21Administration Fund as provided in this Section, the Department
22shall pay each month into the Road Fund the amount estimated to
23represent 16% of the net revenue realized from the taxes
24imposed on motor fuel and gasohol. Beginning July 1, 2022 and
25until July 1, 2023, subject to the payment of amounts into the
26State and Local Sales Tax Reform Fund, the Build Illinois Fund,

 

 

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1the McCormick Place Expansion Project Fund, the Illinois Tax
2Increment Fund, the Energy Infrastructure Fund, and the Tax
3Compliance and Administration Fund as provided in this Section,
4the Department shall pay each month into the Road Fund the
5amount estimated to represent 32% of the net revenue realized
6from the taxes imposed on motor fuel and gasohol. Beginning
7July 1, 2023 and until July 1, 2024, subject to the payment of
8amounts into the State and Local Sales Tax Reform Fund, the
9Build Illinois Fund, the McCormick Place Expansion Project
10Fund, the Illinois Tax Increment Fund, the Energy
11Infrastructure Fund, and the Tax Compliance and Administration
12Fund as provided in this Section, the Department shall pay each
13month into the Road Fund the amount estimated to represent 48%
14of the net revenue realized from the taxes imposed on motor
15fuel and gasohol. Beginning July 1, 2024 and until July 1,
162025, subject to the payment of amounts into the State and
17Local Sales Tax Reform Fund, the Build Illinois Fund, the
18McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, the Energy Infrastructure Fund, and the Tax
20Compliance and Administration Fund as provided in this Section,
21the Department shall pay each month into the Road Fund the
22amount estimated to represent 64% of the net revenue realized
23from the taxes imposed on motor fuel and gasohol. Beginning on
24July 1, 2025, subject to the payment of amounts into the State
25and Local Sales Tax Reform Fund, the Build Illinois Fund, the
26McCormick Place Expansion Project Fund, the Illinois Tax

 

 

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1Increment Fund, the Energy Infrastructure Fund, and the Tax
2Compliance and Administration Fund as provided in this Section,
3the Department shall pay each month into the Road Fund the
4amount estimated to represent 80% of the net revenue realized
5from the taxes imposed on motor fuel and gasohol. As used in
6this paragraph "motor fuel" has the meaning given to that term
7in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
8meaning given to that term in Section 3-40 of this Act.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the State
11Treasury and 25% shall be reserved in a special account and
12used only for the transfer to the Common School Fund as part of
13the monthly transfer from the General Revenue Fund in
14accordance with Section 8a of the State Finance Act.
15    As soon as possible after the first day of each month, upon
16certification of the Department of Revenue, the Comptroller
17shall order transferred and the Treasurer shall transfer from
18the General Revenue Fund to the Motor Fuel Tax Fund an amount
19equal to 1.7% of 80% of the net revenue realized under this Act
20for the second preceding month. Beginning April 1, 2000, this
21transfer is no longer required and shall not be made.
22    Net revenue realized for a month shall be the revenue
23collected by the State pursuant to this Act, less the amount
24paid out during that month as refunds to taxpayers for
25overpayment of liability.
26    For greater simplicity of administration, manufacturers,

 

 

SB1939 Enrolled- 31 -LRB101 06618 RJF 51645 b

1importers and wholesalers whose products are sold at retail in
2Illinois by numerous retailers, and who wish to do so, may
3assume the responsibility for accounting and paying to the
4Department all tax accruing under this Act with respect to such
5sales, if the retailers who are affected do not make written
6objection to the Department to this arrangement.
7(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
899-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
97-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
10    Section 15-15. The Service Use Tax Act is amended by
11changing Section 9 as follows:
 
12    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
13    Sec. 9. Each serviceman required or authorized to collect
14the tax herein imposed shall pay to the Department the amount
15of such tax (except as otherwise provided) at the time when he
16is required to file his return for the period during which such
17tax was collected, less a discount of 2.1% prior to January 1,
181990 and 1.75% on and after January 1, 1990, or $5 per calendar
19year, whichever is greater, which is allowed to reimburse the
20serviceman for expenses incurred in collecting the tax, keeping
21records, preparing and filing returns, remitting the tax and
22supplying data to the Department on request. The discount
23allowed under this Section is allowed only for returns that are
24filed in the manner required by this Act. The Department may

 

 

SB1939 Enrolled- 32 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 33 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 34 -LRB101 06618 RJF 51645 b

1funds transfer. Beginning October 1, 1995, a taxpayer who has
2an average monthly tax liability of $50,000 or more shall make
3all payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 2000, a taxpayer who has
5an annual tax liability of $200,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. The term "annual tax liability" shall be the
8sum of the taxpayer's liabilities under this Act, and under all
9other State and local occupation and use tax laws administered
10by the Department, for the immediately preceding calendar year.
11The term "average monthly tax liability" means the sum of the
12taxpayer's liabilities under this Act, and under all other
13State and local occupation and use tax laws administered by the
14Department, for the immediately preceding calendar year
15divided by 12. Beginning on October 1, 2002, a taxpayer who has
16a tax liability in the amount set forth in subsection (b) of
17Section 2505-210 of the Department of Revenue Law shall make
18all payments required by rules of the Department by electronic
19funds transfer.
20    Before August 1 of each year beginning in 1993, the
21Department shall notify all taxpayers required to make payments
22by electronic funds transfer. All taxpayers required to make
23payments by electronic funds transfer shall make those payments
24for a minimum of one year beginning on October 1.
25    Any taxpayer not required to make payments by electronic
26funds transfer may make payments by electronic funds transfer

 

 

SB1939 Enrolled- 35 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 36 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 37 -LRB101 06618 RJF 51645 b

1    Any serviceman filing a return hereunder shall also include
2the total tax upon the selling price of tangible personal
3property purchased for use by him as an incident to a sale of
4service, and such serviceman shall remit the amount of such tax
5to the Department when filing such return.
6    If experience indicates such action to be practicable, the
7Department may prescribe and furnish a combination or joint
8return which will enable servicemen, who are required to file
9returns hereunder and also under the Service Occupation Tax
10Act, to furnish all the return information required by both
11Acts on the one form.
12    Where the serviceman has more than one business registered
13with the Department under separate registration hereunder,
14such serviceman shall not file each return that is due as a
15single return covering all such registered businesses, but
16shall file separate returns for each such registered business.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Tax Reform Fund, a special fund in
19the State Treasury, the net revenue realized for the preceding
20month from the 1% tax imposed under this Act.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund 20% of the
23net revenue realized for the preceding month from the 6.25%
24general rate on transfers of tangible personal property, other
25than tangible personal property which is purchased outside
26Illinois at retail from a retailer and which is titled or

 

 

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1registered by an agency of this State's government.
2    Beginning August 1, 2000, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 100% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6    Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12are now taxed at 6.25%.
13    Beginning July 1, 2013, each month the Department shall pay
14into the Underground Storage Tank Fund from the proceeds
15collected under this Act, the Use Tax Act, the Service
16Occupation Tax Act, and the Retailers' Occupation Tax Act an
17amount equal to the average monthly deficit in the Underground
18Storage Tank Fund during the prior year, as certified annually
19by the Illinois Environmental Protection Agency, but the total
20payment into the Underground Storage Tank Fund under this Act,
21the Use Tax Act, the Service Occupation Tax Act, and the
22Retailers' Occupation Tax Act shall not exceed $18,000,000 in
23any State fiscal year. As used in this paragraph, the "average
24monthly deficit" shall be equal to the difference between the
25average monthly claims for payment by the fund and the average
26monthly revenues deposited into the fund, excluding payments

 

 

SB1939 Enrolled- 39 -LRB101 06618 RJF 51645 b

1made pursuant to this paragraph.
2    Beginning July 1, 2015, of the remainder of the moneys
3received by the Department under the Use Tax Act, this Act, the
4Service Occupation Tax Act, and the Retailers' Occupation Tax
5Act, each month the Department shall deposit $500,000 into the
6State Crime Laboratory Fund.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, (a) 1.75% thereof shall be paid into the
9Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
10and after July 1, 1989, 3.8% thereof shall be paid into the
11Build Illinois Fund; provided, however, that if in any fiscal
12year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
13may be, of the moneys received by the Department and required
14to be paid into the Build Illinois Fund pursuant to Section 3
15of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
16Act, Section 9 of the Service Use Tax Act, and Section 9 of the
17Service Occupation Tax Act, such Acts being hereinafter called
18the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
19may be, of moneys being hereinafter called the "Tax Act
20Amount", and (2) the amount transferred to the Build Illinois
21Fund from the State and Local Sales Tax Reform Fund shall be
22less than the Annual Specified Amount (as defined in Section 3
23of the Retailers' Occupation Tax Act), an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and further provided, that if on the last

 

 

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

 

 

SB1939 Enrolled- 41 -LRB101 06618 RJF 51645 b

1the last business day of any month in which Bonds are
2outstanding pursuant to the Build Illinois Bond Act, the
3aggregate of the moneys deposited in the Build Illinois Bond
4Account in the Build Illinois Fund in such month shall be less
5than the amount required to be transferred in such month from
6the Build Illinois Bond Account to the Build Illinois Bond
7Retirement and Interest Fund pursuant to Section 13 of the
8Build Illinois Bond Act, an amount equal to such deficiency
9shall be immediately paid from other moneys received by the
10Department pursuant to the Tax Acts to the Build Illinois Fund;
11provided, however, that any amounts paid to the Build Illinois
12Fund in any fiscal year pursuant to this sentence shall be
13deemed to constitute payments pursuant to clause (b) of the
14preceding sentence and shall reduce the amount otherwise
15payable for such fiscal year pursuant to clause (b) of the
16preceding sentence. The moneys received by the Department
17pursuant to this Act and required to be deposited into the
18Build Illinois Fund are subject to the pledge, claim and charge
19set forth in Section 12 of the Build Illinois Bond Act.
20    Subject to payment of amounts into the Build Illinois Fund
21as provided in the preceding paragraph or in any amendment
22thereto hereafter enacted, the following specified monthly
23installment of the amount requested in the certificate of the
24Chairman of the Metropolitan Pier and Exposition Authority
25provided under Section 8.25f of the State Finance Act, but not
26in excess of the sums designated as "Total Deposit", shall be

 

 

SB1939 Enrolled- 42 -LRB101 06618 RJF 51645 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000

 

 

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12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021246,000,000
112022260,000,000
122023275,000,000
132024 275,000,000
142025 275,000,000
152026 279,000,000
162027 292,000,000
172028 307,000,000
182029 322,000,000
192030 338,000,000
202031 350,000,000
212032 350,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

 

 

SB1939 Enrolled- 44 -LRB101 06618 RJF 51645 b

1Metropolitan Pier and
2Exposition Authority Act,
3but not after fiscal year 2060.
4    Beginning July 20, 1993 and in each month of each fiscal
5year thereafter, one-eighth of the amount requested in the
6certificate of the Chairman of the Metropolitan Pier and
7Exposition Authority for that fiscal year, less the amount
8deposited into the McCormick Place Expansion Project Fund by
9the State Treasurer in the respective month under subsection
10(g) of Section 13 of the Metropolitan Pier and Exposition
11Authority Act, plus cumulative deficiencies in the deposits
12required under this Section for previous months and years,
13shall be deposited into the McCormick Place Expansion Project
14Fund, until the full amount requested for the fiscal year, but
15not in excess of the amount specified above as "Total Deposit",
16has been deposited.
17    Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois Tax
22Increment Fund 0.27% of 80% of the net revenue realized for the
23preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

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1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a 25-year
4period, the Department shall each month pay into the Energy
5Infrastructure Fund 80% of the net revenue realized from the
66.25% general rate on the selling price of Illinois-mined coal
7that was sold to an eligible business. For purposes of this
8paragraph, the term "eligible business" means a new electric
9generating facility certified pursuant to Section 605-332 of
10the Department of Commerce and Economic Opportunity Law of the
11Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois Fund,
13the McCormick Place Expansion Project Fund, the Illinois Tax
14Increment Fund, and the Energy Infrastructure Fund pursuant to
15the preceding paragraphs or in any amendments to this Section
16hereafter enacted, beginning on the first day of the first
17calendar month to occur on or after August 26, 2014 (the
18effective date of Public Act 98-1098), each month, from the
19collections made under Section 9 of the Use Tax Act, Section 9
20of the Service Use Tax Act, Section 9 of the Service Occupation
21Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
22the Department shall pay into the Tax Compliance and
23Administration Fund, to be used, subject to appropriation, to
24fund additional auditors and compliance personnel at the
25Department of Revenue, an amount equal to 1/12 of 5% of 80% of
26the cash receipts collected during the preceding fiscal year by

 

 

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1the Audit Bureau of the Department under the Use Tax Act, the
2Service Use Tax Act, the Service Occupation Tax Act, the
3Retailers' Occupation Tax Act, and associated local occupation
4and use taxes administered by the Department.
5    Subject to payments of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
8Compliance and Administration Fund as provided in this Section,
9beginning on July 1, 2018 the Department shall pay each month
10into the Downstate Public Transportation Fund the moneys
11required to be so paid under Section 2-3 of the Downstate
12Public Transportation Act.
13    Beginning July 1, 2021 and until July 1, 2022, subject to
14the payment of amounts into the State and Local Sales Tax
15Reform Fund, the Build Illinois Fund, the McCormick Place
16Expansion Project Fund, the Illinois Tax Increment Fund, the
17Energy Infrastructure Fund, and the Tax Compliance and
18Administration Fund as provided in this Section, the Department
19shall pay each month into the Road Fund the amount estimated to
20represent 16% of the net revenue realized from the taxes
21imposed on motor fuel and gasohol. Beginning July 1, 2022 and
22until July 1, 2023, subject to the payment of amounts into the
23State and Local Sales Tax Reform Fund, the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

 

 

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1the Department shall pay each month into the Road Fund the
2amount estimated to represent 32% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. Beginning
4July 1, 2023 and until July 1, 2024, subject to the payment of
5amounts into the State and Local Sales Tax Reform Fund, the
6Build Illinois Fund, the McCormick Place Expansion Project
7Fund, the Illinois Tax Increment Fund, the Energy
8Infrastructure Fund, and the Tax Compliance and Administration
9Fund as provided in this Section, the Department shall pay each
10month into the Road Fund the amount estimated to represent 48%
11of the net revenue realized from the taxes imposed on motor
12fuel and gasohol. Beginning July 1, 2024 and until July 1,
132025, subject to the payment of amounts into the State and
14Local Sales Tax Reform Fund, the Build Illinois Fund, the
15McCormick Place Expansion Project Fund, the Illinois Tax
16Increment Fund, the Energy Infrastructure Fund, and the Tax
17Compliance and Administration Fund as provided in this Section,
18the Department shall pay each month into the Road Fund the
19amount estimated to represent 64% of the net revenue realized
20from the taxes imposed on motor fuel and gasohol. Beginning on
21July 1, 2025, subject to the payment of amounts into the State
22and Local Sales Tax Reform Fund, the Build Illinois Fund, the
23McCormick Place Expansion Project Fund, the Illinois Tax
24Increment Fund, the Energy Infrastructure Fund, and the Tax
25Compliance and Administration Fund as provided in this Section,
26the Department shall pay each month into the Road Fund the

 

 

SB1939 Enrolled- 48 -LRB101 06618 RJF 51645 b

1amount estimated to represent 80% of the net revenue realized
2from the taxes imposed on motor fuel and gasohol. As used in
3this paragraph "motor fuel" has the meaning given to that term
4in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
5meaning given to that term in Section 3-40 of the Use Tax Act.
6    Of the remainder of the moneys received by the Department
7pursuant to this Act, 75% thereof shall be paid into the
8General Revenue Fund of the State Treasury and 25% shall be
9reserved in a special account and used only for the transfer to
10the Common School Fund as part of the monthly transfer from the
11General Revenue Fund in accordance with Section 8a of the State
12Finance Act.
13    As soon as possible after the first day of each month, upon
14certification of the Department of Revenue, the Comptroller
15shall order transferred and the Treasurer shall transfer from
16the General Revenue Fund to the Motor Fuel Tax Fund an amount
17equal to 1.7% of 80% of the net revenue realized under this Act
18for the second preceding month. Beginning April 1, 2000, this
19transfer is no longer required and shall not be made.
20    Net revenue realized for a month shall be the revenue
21collected by the State pursuant to this Act, less the amount
22paid out during that month as refunds to taxpayers for
23overpayment of liability.
24(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
25100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
268-14-18; 100-1171, eff. 1-4-19.)
 

 

 

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

 

 

SB1939 Enrolled- 50 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 51 -LRB101 06618 RJF 51645 b

1    which he engages in business as a serviceman in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month, including receipts
4    from charge and time sales, but less all deductions allowed
5    by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due;
9        5-5. The signature of the taxpayer; and
10        6. Such other reasonable information as the Department
11    may require.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Prior to October 1, 2003, and on and after September 1,
172004 a serviceman may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Service Use
19Tax as provided in Section 3-70 of the Service Use Tax Act if
20the purchaser provides the appropriate documentation as
21required by Section 3-70 of the Service Use Tax Act. A
22Manufacturer's Purchase Credit certification, accepted prior
23to October 1, 2003 or on or after September 1, 2004 by a
24serviceman as provided in Section 3-70 of the Service Use Tax
25Act, may be used by that serviceman to satisfy Service
26Occupation Tax liability in the amount claimed in the

 

 

SB1939 Enrolled- 52 -LRB101 06618 RJF 51645 b

1certification, not to exceed 6.25% of the receipts subject to
2tax 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 Purchase
6Credit reported on annual returns due on or after January 1,
72005 will be disallowed for periods prior to September 1, 2004.
8No Manufacturer's Purchase Credit may be used after September
930, 2003 through August 31, 2004 to satisfy any tax liability
10imposed under this Act, including any audit liability.
11    If the serviceman's average monthly tax liability to the
12Department does not exceed $200, the Department may authorize
13his returns to be filed on a quarter annual basis, with the
14return for January, February and March of a given year being
15due by April 20 of such year; with the return for April, May
16and June of a given year being due by July 20 of such year; with
17the return for July, August and September of a given year being
18due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21    If the serviceman's average monthly tax liability to the
22Department does not exceed $50, the Department may authorize
23his returns to be filed on an annual basis, with the return for
24a given year being due by January 20 of the following year.
25    Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as monthly

 

 

SB1939 Enrolled- 53 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 54 -LRB101 06618 RJF 51645 b

1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Where a serviceman collects the tax with respect to the
24selling price of tangible personal property which he sells and
25the purchaser thereafter returns such tangible personal
26property and the serviceman refunds the selling price thereof

 

 

SB1939 Enrolled- 55 -LRB101 06618 RJF 51645 b

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

 

 

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1the preceding month from the 1% tax imposed under this Act.
2    Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund 4% of the
4revenue realized for the preceding month from the 6.25% general
5rate.
6    Beginning August 1, 2000, each month the Department shall
7pay into the County and Mass Transit District Fund 20% of the
8net revenue realized for the preceding month from the 1.25%
9rate on the selling price of motor fuel and gasohol.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund 16% of the revenue
12realized for the preceding month from the 6.25% general rate on
13transfers of tangible personal property.
14    Beginning August 1, 2000, each month the Department shall
15pay into the Local Government Tax Fund 80% of the net revenue
16realized for the preceding month from the 1.25% rate on the
17selling price of motor fuel and gasohol.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25    Beginning July 1, 2013, each month the Department shall pay
26into the Underground Storage Tank Fund from the proceeds

 

 

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

 

 

SB1939 Enrolled- 58 -LRB101 06618 RJF 51645 b

1of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3Service Occupation Tax Act, such Acts being hereinafter called
4the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
5may be, of moneys being hereinafter called the "Tax Act
6Amount", and (2) the amount transferred to the Build Illinois
7Fund from the State and Local Sales Tax Reform Fund shall be
8less than the Annual Specified Amount (as defined in Section 3
9of the Retailers' Occupation Tax Act), an amount equal to the
10difference shall be immediately paid into the Build Illinois
11Fund from other moneys received by the Department pursuant to
12the Tax Acts; and further provided, that if on the last
13business day of any month the sum of (1) the Tax Act Amount
14required to be deposited into the Build Illinois Account in the
15Build Illinois Fund during such month and (2) the amount
16transferred during such month to the Build Illinois Fund from
17the State and Local Sales Tax Reform Fund shall have been less
18than 1/12 of the Annual Specified Amount, an amount equal to
19the difference shall be immediately paid into the Build
20Illinois Fund from other moneys received by the Department
21pursuant to the Tax Acts; and, further provided, that in no
22event shall the payments required under the preceding proviso
23result in aggregate payments into the Build Illinois Fund
24pursuant to this clause (b) for any fiscal year in excess of
25the greater of (i) the Tax Act Amount or (ii) the Annual
26Specified Amount for such fiscal year; and, further provided,

 

 

SB1939 Enrolled- 59 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 60 -LRB101 06618 RJF 51645 b

1payable for such fiscal year pursuant to clause (b) of the
2preceding sentence. The moneys received by the Department
3pursuant to this Act and required to be deposited into the
4Build Illinois Fund are subject to the pledge, claim and charge
5set forth in Section 12 of the Build Illinois Bond Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000

 

 

SB1939 Enrolled- 61 -LRB101 06618 RJF 51645 b

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

 

 

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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

 

 

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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

 

 

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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    Beginning July 1, 2021 and until July 1, 2022, subject to
26the payment of amounts into the County and Mass Transit

 

 

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1District Fund, the Local Government Tax Fund, the Build
2Illinois Fund, the McCormick Place Expansion Project Fund, the
3Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4and the Tax Compliance and Administration Fund as provided in
5this Section, the Department shall pay each month into the Road
6Fund the amount estimated to represent 16% of the net revenue
7realized from the taxes imposed on motor fuel and gasohol.
8Beginning July 1, 2022 and until July 1, 2023, subject to the
9payment of amounts into the County and Mass Transit District
10Fund, the Local Government Tax Fund, the Build Illinois Fund,
11the McCormick Place Expansion Project Fund, the Illinois Tax
12Increment Fund, the Energy Infrastructure Fund, and the Tax
13Compliance and Administration Fund as provided in this Section,
14the Department shall pay each month into the Road Fund the
15amount estimated to represent 32% of the net revenue realized
16from the taxes imposed on motor fuel and gasohol. Beginning
17July 1, 2023 and until July 1, 2024, subject to the payment of
18amounts into the County and Mass Transit District Fund, the
19Local Government Tax Fund, the Build Illinois Fund, the
20McCormick Place Expansion Project Fund, the Illinois Tax
21Increment Fund, the Energy Infrastructure Fund, and the Tax
22Compliance and Administration Fund as provided in this Section,
23the Department shall pay each month into the Road Fund the
24amount estimated to represent 48% of the net revenue realized
25from the taxes imposed on motor fuel and gasohol. Beginning
26July 1, 2024 and until July 1, 2025, subject to the payment of

 

 

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1amounts into the County and Mass Transit District Fund, the
2Local Government Tax Fund, the Build Illinois Fund, the
3McCormick Place Expansion Project Fund, the Illinois Tax
4Increment Fund, the Energy Infrastructure Fund, and the Tax
5Compliance and Administration Fund as provided in this Section,
6the Department shall pay each month into the Road Fund the
7amount estimated to represent 64% of the net revenue realized
8from the taxes imposed on motor fuel and gasohol. Beginning on
9July 1, 2025, subject to the payment of amounts into the County
10and Mass Transit District Fund, the Local Government Tax Fund,
11the Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, the Energy
13Infrastructure Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, the Department shall pay each
15month into the Road Fund the amount estimated to represent 80%
16of the net revenue realized from the taxes imposed on motor
17fuel and gasohol. As used in this paragraph "motor fuel" has
18the meaning given to that term in Section 1.1 of the Motor Fuel
19Tax Act, and "gasohol" has the meaning given to that term in
20Section 3-40 of the Use Tax Act.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% shall be paid into the General
23Revenue Fund of the State Treasury and 25% shall be reserved in
24a special account and used only for the transfer to the Common
25School Fund as part of the monthly transfer from the General
26Revenue Fund in accordance with Section 8a of the State Finance

 

 

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

 

 

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

 

 

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1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9    For greater simplicity of administration, it shall be
10permissible for manufacturers, importers and wholesalers whose
11products are sold by numerous servicemen in Illinois, and who
12wish to do so, to assume the responsibility for accounting and
13paying to the Department all tax accruing under this Act with
14respect to such sales, if the servicemen who are affected do
15not make written objection to the Department to this
16arrangement.
17(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
18100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
198-14-18; 100-1171, eff. 1-4-19.)
 
20    Section 15-25. The Retailers' Occupation Tax Act is amended
21by changing Section 3 as follows:
 
22    (35 ILCS 120/3)  (from Ch. 120, par. 442)
23    Sec. 3. Except as provided in this Section, on or before
24the twentieth day of each calendar month, every person engaged

 

 

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

 

 

SB1939 Enrolled- 71 -LRB101 06618 RJF 51645 b

1        9. The signature of the taxpayer; and
2        10. Such other reasonable information as the
3    Department may require.
4    On and after January 1, 2018, except for returns for motor
5vehicles, watercraft, aircraft, and trailers that are required
6to be registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. Retailers who demonstrate that they do
10not have access to the Internet or demonstrate hardship in
11filing electronically may petition the Department to waive the
12electronic filing requirement.
13    If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17    Each return shall be accompanied by the statement of
18prepaid tax issued pursuant to Section 2e for which credit is
19claimed.
20    Prior to October 1, 2003, and on and after September 1,
212004 a retailer may accept a Manufacturer's Purchase Credit
22certification from a purchaser in satisfaction of Use Tax as
23provided in Section 3-85 of the Use Tax Act if the purchaser
24provides the appropriate documentation as required by Section
253-85 of the Use Tax Act. A Manufacturer's Purchase Credit
26certification, accepted by a retailer prior to October 1, 2003

 

 

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1and on and after September 1, 2004 as provided in Section 3-85
2of the Use Tax Act, may be used by that retailer to satisfy
3Retailers' Occupation Tax liability in the amount claimed in
4the certification, not to exceed 6.25% of the receipts subject
5to tax 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
9Purchaser Credit reported on annual returns due on or after
10January 1, 2005 will be disallowed for periods prior to
11September 1, 2004. No Manufacturer's Purchase Credit may be
12used after September 30, 2003 through August 31, 2004 to
13satisfy any tax liability imposed under this Act, including any
14audit liability.
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

 

 

SB1939 Enrolled- 73 -LRB101 06618 RJF 51645 b

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; and
8        6. Such other reasonable information as the Department
9    may require.
10    Beginning on October 1, 2003, any person who is not a
11licensed distributor, importing distributor, or manufacturer,
12as defined in the Liquor Control Act of 1934, but is engaged in
13the business of selling, at retail, alcoholic liquor shall file
14a statement with the Department of Revenue, in a format and at
15a time prescribed by the Department, showing the total amount
16paid for alcoholic liquor purchased during the preceding month
17and such other information as is reasonably required by the
18Department. The Department may adopt rules to require that this
19statement be filed in an electronic or telephonic format. Such
20rules may provide for exceptions from the filing requirements
21of this paragraph. For the purposes of this paragraph, the term
22"alcoholic liquor" shall have the meaning prescribed in the
23Liquor Control Act of 1934.
24    Beginning on October 1, 2003, every distributor, importing
25distributor, and manufacturer of alcoholic liquor as defined in
26the Liquor Control Act of 1934, shall file a statement with the

 

 

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

 

 

SB1939 Enrolled- 75 -LRB101 06618 RJF 51645 b

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

 

 

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

 

 

SB1939 Enrolled- 77 -LRB101 06618 RJF 51645 b

1authorize his returns to be filed on a quarter annual basis,
2with the return for January, February and March of a given year
3being due by April 20 of such year; with the return for April,
4May and June of a given year being due by July 20 of such year;
5with the return for July, August and September of a given year
6being due by October 20 of such year, and with the return for
7October, 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 with the Department does not exceed $50, the
12Department may authorize his returns to be filed on an annual
13basis, with the return for a given year being due by January 20
14of the following 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    Where the same person has more than one business registered
26with the Department under separate registrations under this

 

 

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

 

 

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

 

 

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

 

 

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

 

 

SB1939 Enrolled- 82 -LRB101 06618 RJF 51645 b

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

 

 

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

 

 

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1return, pay to the Department the amount of tax imposed by this
2Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3on and after January 1, 1990, or $5 per calendar year,
4whichever is greater, which is allowed to reimburse the
5retailer for the expenses incurred in keeping records,
6preparing and filing returns, remitting the tax and supplying
7data to the Department on request. Any prepayment made pursuant
8to Section 2d of this Act shall be included in the amount on
9which such 2.1% or 1.75% discount is computed. In the case of
10retailers who report and pay the tax on a transaction by
11transaction basis, as provided in this Section, such discount
12shall be taken with each such tax remittance instead of when
13such retailer files his periodic return. The discount allowed
14under this Section is allowed only for returns that are filed
15in the manner required by this Act. The Department may disallow
16the discount for retailers whose certificate of registration is
17revoked at the time the return is filed, but only if the
18Department's decision to revoke the certificate of
19registration has become final.
20    Before October 1, 2000, if the taxpayer's average monthly
21tax liability to the Department under this Act, the Use Tax
22Act, the Service Occupation Tax Act, and the Service Use Tax
23Act, excluding any liability for prepaid sales tax to be
24remitted in accordance with Section 2d of this Act, was $10,000
25or more during the preceding 4 complete calendar quarters, he
26shall file a return with the Department each month by the 20th

 

 

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1day of the month next following the month during which such tax
2liability is incurred and shall make payments to the Department
3on or before the 7th, 15th, 22nd and last day of the month
4during which such liability is incurred. On and after October
51, 2000, if the taxpayer's average monthly tax liability to the
6Department under this Act, the Use Tax Act, the Service
7Occupation Tax Act, and the Service Use Tax Act, excluding any
8liability for prepaid sales tax to be remitted in accordance
9with Section 2d of this Act, was $20,000 or more during the
10preceding 4 complete calendar quarters, he shall file a return
11with the Department each month by the 20th day of the month
12next following the month during which such tax liability is
13incurred and shall make payment to the Department on or before
14the 7th, 15th, 22nd and last day of the month during which such
15liability is incurred. If the month during which such tax
16liability is incurred began prior to January 1, 1985, each
17payment shall be in an amount equal to 1/4 of the taxpayer's
18actual liability for the month or an amount set by the
19Department not to exceed 1/4 of the average monthly liability
20of the taxpayer to the Department for the preceding 4 complete
21calendar quarters (excluding the month of highest liability and
22the month of lowest liability in such 4 quarter period). If the
23month during which such tax liability is incurred begins on or
24after January 1, 1985 and prior to January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 27.5% of the taxpayer's

 

 

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1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1987 and prior to January 1, 1988, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 26.25% 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, 1988, and prior to January 1, 1989, or
9begins on or after January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year. If the month during which
13such tax liability is incurred begins on or after January 1,
141989, and prior to 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 or 100% of the taxpayer's
18actual liability for the quarter monthly reporting period. The
19amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month. Before October 1, 2000, once applicable, the
22requirement of the making of quarter monthly payments to the
23Department by taxpayers having an average monthly tax liability
24of $10,000 or more as determined in the manner provided above
25shall continue until such taxpayer's average monthly liability
26to the Department during the preceding 4 complete calendar

 

 

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

 

 

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1above, then such taxpayer may petition the Department for a
2change in such taxpayer's reporting status. The Department
3shall change such taxpayer's reporting status unless it finds
4that such change is seasonal in nature and not likely to be
5long term. If any such quarter monthly payment is not paid at
6the time or in the amount required by this Section, then the
7taxpayer shall be liable for penalties and interest on the
8difference between the minimum amount due as a payment and the
9amount of such quarter monthly payment actually and timely
10paid, except insofar as the taxpayer has previously made
11payments for that month to the Department in excess of the
12minimum payments previously due as provided in this Section.
13The Department shall make reasonable rules and regulations to
14govern the quarter monthly payment amount and quarter monthly
15payment dates for taxpayers who file on other than a calendar
16monthly basis.
17    The provisions of this paragraph apply before October 1,
182001. Without regard to whether a taxpayer is required to make
19quarter monthly payments as specified above, any taxpayer who
20is required by Section 2d of this Act to collect and remit
21prepaid taxes and has collected prepaid taxes which average in
22excess of $25,000 per month during the preceding 2 complete
23calendar quarters, shall file a return with the Department as
24required by Section 2f and shall make payments to the
25Department on or before the 7th, 15th, 22nd and last day of the
26month during which such liability is incurred. If the month

 

 

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1during which such tax liability is incurred began prior to
2September 1, 1985 (the effective date of Public Act 84-221),
3each payment shall be in an amount not less than 22.5% of the
4taxpayer's actual liability under Section 2d. If the month
5during which such tax liability is incurred begins on or after
6January 1, 1986, each payment shall be in an amount equal to
722.5% of the taxpayer's actual liability for the month or 27.5%
8of the taxpayer's liability for the same calendar month of the
9preceding calendar year. If the month during which such tax
10liability is incurred begins on or after January 1, 1987, each
11payment shall be in an amount equal to 22.5% of the taxpayer's
12actual liability for the month or 26.25% of the taxpayer's
13liability for the same calendar month of the preceding year.
14The amount of such quarter monthly payments shall be credited
15against the final tax liability of the taxpayer's return for
16that month filed under this Section or Section 2f, as the case
17may be. Once applicable, the requirement of the making of
18quarter monthly payments to the Department pursuant to this
19paragraph shall continue until such taxpayer's average monthly
20prepaid tax collections during the preceding 2 complete
21calendar quarters is $25,000 or less. If any such quarter
22monthly payment is not paid at the time or in the amount
23required, the taxpayer shall be liable for penalties and
24interest on such difference, except insofar as the taxpayer has
25previously made payments for that month in excess of the
26minimum payments previously due.

 

 

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

 

 

SB1939 Enrolled- 91 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 92 -LRB101 06618 RJF 51645 b

1    If a retailer of motor fuel is entitled to a credit under
2Section 2d of this Act which exceeds the taxpayer's liability
3to the Department under this Act for the month which the
4taxpayer is filing a return, the Department shall issue the
5taxpayer a credit memorandum for the excess.
6    Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund, a special fund in the
8State treasury which is hereby created, the net revenue
9realized for the preceding month from the 1% tax imposed under
10this Act.
11    Beginning January 1, 1990, each month the Department shall
12pay into the County and Mass Transit District Fund, a special
13fund in the State treasury which is hereby created, 4% of the
14net revenue realized for the preceding month from the 6.25%
15general rate.
16    Beginning August 1, 2000, each month the Department shall
17pay into the County and Mass Transit District Fund 20% of the
18net revenue realized for the preceding month from the 1.25%
19rate on the selling price of motor fuel and gasohol. Beginning
20September 1, 2010, each month the Department shall pay into the
21County and Mass Transit District Fund 20% of the net revenue
22realized for the preceding month from the 1.25% rate on the
23selling price of sales tax holiday items.
24    Beginning January 1, 1990, each month the Department shall
25pay into the Local Government Tax Fund 16% of the net revenue
26realized for the preceding month from the 6.25% general rate on

 

 

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1the selling price of tangible personal property.
2    Beginning August 1, 2000, each month the Department shall
3pay into the Local Government Tax Fund 80% of the net revenue
4realized for the preceding month from the 1.25% rate on the
5selling price of motor fuel and gasohol. Beginning September 1,
62010, each month the Department shall pay into the Local
7Government Tax Fund 80% of the net revenue realized for the
8preceding month from the 1.25% rate on the selling price of
9sales tax holiday items.
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 Use Tax Act shall not exceed $2,000,000 in any fiscal year.
25    Beginning July 1, 2013, each month the Department shall pay
26into the Underground Storage Tank Fund from the proceeds

 

 

SB1939 Enrolled- 94 -LRB101 06618 RJF 51645 b

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

 

 

SB1939 Enrolled- 95 -LRB101 06618 RJF 51645 b

1Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
2Act, and Section 9 of the Service Occupation Tax Act, such Acts
3being hereinafter called the "Tax Acts" and such aggregate of
42.2% or 3.8%, as the case may be, of moneys being hereinafter
5called the "Tax Act Amount", and (2) the amount transferred to
6the Build Illinois Fund from the State and Local Sales Tax
7Reform Fund shall be less than the Annual Specified Amount (as
8hereinafter defined), an amount equal to the difference shall
9be immediately paid into the Build Illinois Fund from other
10moneys received by the Department pursuant to the Tax Acts; the
11"Annual Specified Amount" means the amounts specified below for
12fiscal years 1986 through 1993:
13Fiscal YearAnnual Specified Amount
141986$54,800,000
151987$76,650,000
161988$80,480,000
171989$88,510,000
181990$115,330,000
191991$145,470,000
201992$182,730,000
211993$206,520,000;
22and means the Certified Annual Debt Service Requirement (as
23defined in Section 13 of the Build Illinois Bond Act) or the
24Tax Act Amount, whichever is greater, for fiscal year 1994 and
25each fiscal year thereafter; and further provided, that if on
26the last business day of any month the sum of (1) the Tax Act

 

 

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1Amount required to be deposited into the Build Illinois Bond
2Account in the Build Illinois Fund during such month and (2)
3the amount transferred to the Build Illinois Fund from the
4State and Local Sales Tax Reform Fund shall have been less than
51/12 of the Annual Specified Amount, an amount equal to the
6difference shall be immediately paid into the Build Illinois
7Fund from other moneys received by the Department pursuant to
8the Tax Acts; and, further provided, that in no event shall the
9payments required under the preceding proviso result in
10aggregate payments into the Build Illinois Fund pursuant to
11this clause (b) for any fiscal year in excess of the greater of
12(i) the Tax Act Amount or (ii) the Annual Specified Amount for
13such fiscal year. The amounts payable into the Build Illinois
14Fund under clause (b) of the first sentence in this paragraph
15shall be payable only until such time as the aggregate amount
16on deposit under each trust indenture securing Bonds issued and
17outstanding pursuant to the Build Illinois Bond Act is
18sufficient, taking into account any future investment income,
19to fully provide, in accordance with such indenture, for the
20defeasance of or the payment of the principal of, premium, if
21any, and interest on the Bonds secured by such indenture and on
22any Bonds expected to be issued thereafter and all fees and
23costs payable with respect thereto, all as certified by the
24Director of the Bureau of the Budget (now Governor's Office of
25Management and Budget). If on the last business day of any
26month in which Bonds are outstanding pursuant to the Build

 

 

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1Illinois Bond Act, the aggregate of moneys deposited in the
2Build Illinois Bond Account in the Build Illinois Fund in such
3month shall be less than the amount required to be transferred
4in such month from the Build Illinois Bond Account to the Build
5Illinois Bond Retirement and Interest Fund pursuant to Section
613 of the Build Illinois Bond Act, an amount equal to such
7deficiency shall be immediately paid from other moneys received
8by the Department pursuant to the Tax Acts to the Build
9Illinois Fund; provided, however, that any amounts paid to the
10Build Illinois Fund in any fiscal year pursuant to this
11sentence shall be deemed to constitute payments pursuant to
12clause (b) of the first sentence of this paragraph and shall
13reduce the amount otherwise payable for such fiscal year
14pursuant to that clause (b). The moneys received by the
15Department pursuant to this Act and required to be deposited
16into the Build Illinois Fund are subject to the pledge, claim
17and charge set forth in Section 12 of the Build Illinois Bond
18Act.
19    Subject to payment of amounts into the Build Illinois Fund
20as provided in the preceding paragraph or in any amendment
21thereto hereafter enacted, the following specified monthly
22installment of the amount requested in the certificate of the
23Chairman of the Metropolitan Pier and Exposition Authority
24provided under Section 8.25f of the State Finance Act, but not
25in excess of sums designated as "Total Deposit", shall be
26deposited in the aggregate from collections under Section 9 of

 

 

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1the Use Tax Act, Section 9 of the Service Use Tax Act, Section
29 of the Service Occupation Tax Act, and Section 3 of the
3Retailers' Occupation Tax Act into the McCormick Place
4Expansion Project Fund in the specified fiscal years.
5Fiscal YearTotal Deposit
61993         $0
71994 53,000,000
81995 58,000,000
91996 61,000,000
101997 64,000,000
111998 68,000,000
121999 71,000,000
132000 75,000,000
142001 80,000,000
152002 93,000,000
162003 99,000,000
172004103,000,000
182005108,000,000
192006113,000,000
202007119,000,000
212008126,000,000
222009132,000,000
232010139,000,000
242011146,000,000
252012153,000,000

 

 

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12013161,000,000
22014170,000,000
32015179,000,000
42016189,000,000
52017199,000,000
62018210,000,000
72019221,000,000
82020233,000,000
92021246,000,000
102022260,000,000
112023275,000,000
122024 275,000,000
132025 275,000,000
142026 279,000,000
152027 292,000,000
162028 307,000,000
172029 322,000,000
182030 338,000,000
192031 350,000,000
202032 350,000,000
21and
22each fiscal year
23thereafter that bonds
24are outstanding under
25Section 13.2 of the
26Metropolitan Pier and

 

 

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1Exposition Authority Act,
2but not after fiscal year 2060.
3    Beginning July 20, 1993 and in each month of each fiscal
4year thereafter, one-eighth of the amount requested in the
5certificate of the Chairman of the Metropolitan Pier and
6Exposition Authority for that fiscal year, less the amount
7deposited into the McCormick Place Expansion Project Fund by
8the State Treasurer in the respective month under subsection
9(g) of Section 13 of the Metropolitan Pier and Exposition
10Authority Act, plus cumulative deficiencies in the deposits
11required under this Section for previous months and years,
12shall be deposited into the McCormick Place Expansion Project
13Fund, until the full amount requested for the fiscal year, but
14not in excess of the amount specified above as "Total Deposit",
15has been deposited.
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 July 1, 1993 and ending on September 30,
202013, the Department shall each month pay into the Illinois Tax
21Increment Fund 0.27% of 80% of the net revenue realized for the
22preceding month from the 6.25% general rate on the selling
23price of tangible personal property.
24    Subject to payment of amounts into the Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

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1enacted, beginning with the receipt of the first report of
2taxes paid by an eligible business and continuing for a 25-year
3period, the Department shall each month pay into the Energy
4Infrastructure Fund 80% of the net revenue realized from the
56.25% general rate on the selling price of Illinois-mined coal
6that was sold to an eligible business. For purposes of this
7paragraph, the term "eligible business" means a new electric
8generating facility certified pursuant to Section 605-332 of
9the Department of Commerce and Economic Opportunity Law of the
10Civil Administrative Code of Illinois.
11    Subject to payment of amounts into the Build Illinois Fund,
12the McCormick Place Expansion Project Fund, the Illinois Tax
13Increment Fund, and the Energy Infrastructure Fund pursuant to
14the preceding paragraphs or in any amendments to this Section
15hereafter enacted, beginning on the first day of the first
16calendar month to occur on or after August 26, 2014 (the
17effective date of Public Act 98-1098), each month, from the
18collections made under Section 9 of the Use Tax Act, Section 9
19of the Service Use Tax Act, Section 9 of the Service Occupation
20Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
21the Department shall pay into the Tax Compliance and
22Administration Fund, to be used, subject to appropriation, to
23fund additional auditors and compliance personnel at the
24Department of Revenue, an amount equal to 1/12 of 5% of 80% of
25the cash receipts collected during the preceding fiscal year by
26the Audit Bureau of the Department under the Use Tax Act, the

 

 

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1Service Use Tax Act, the Service Occupation Tax Act, the
2Retailers' Occupation Tax Act, and associated local occupation
3and use taxes administered by the Department.
4    Subject to payments of amounts into the Build Illinois
5Fund, the McCormick Place Expansion Project Fund, the Illinois
6Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
7Compliance and Administration Fund as provided in this Section,
8beginning on July 1, 2018 the Department shall pay each month
9into the Downstate Public Transportation Fund the moneys
10required to be so paid under Section 2-3 of the Downstate
11Public Transportation Act.
12    Beginning July 1, 2021 and until July 1, 2022, subject to
13the payment of amounts into the County and Mass Transit
14District Fund, the Local Government Tax Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, the Energy Infrastructure Fund,
17and the Tax Compliance and Administration Fund as provided in
18this Section, the Department shall pay each month into the Road
19Fund the amount estimated to represent 16% of the net revenue
20realized from the taxes imposed on motor fuel and gasohol.
21Beginning July 1, 2022 and until July 1, 2023, subject to the
22payment of amounts into the County and Mass Transit District
23Fund, the Local Government Tax Fund, the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

 

 

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1the Department shall pay each month into the Road Fund the
2amount estimated to represent 32% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. Beginning
4July 1, 2023 and until July 1, 2024, subject to the payment of
5amounts into the County and Mass Transit District Fund, the
6Local Government Tax Fund, the Build Illinois Fund, the
7McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10the Department shall pay each month into the Road Fund the
11amount estimated to represent 48% of the net revenue realized
12from the taxes imposed on motor fuel and gasohol. Beginning
13July 1, 2024 and until July 1, 2025, subject to the payment of
14amounts into the County and Mass Transit District Fund, the
15Local Government Tax Fund, the Build Illinois Fund, the
16McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, the Energy Infrastructure Fund, and the Tax
18Compliance and Administration Fund as provided in this Section,
19the Department shall pay each month into the Road Fund the
20amount estimated to represent 64% of the net revenue realized
21from the taxes imposed on motor fuel and gasohol. Beginning on
22July 1, 2025, subject to the payment of amounts into the County
23and Mass Transit District Fund, the Local Government Tax Fund,
24the Build Illinois Fund, the McCormick Place Expansion Project
25Fund, the Illinois Tax Increment Fund, the Energy
26Infrastructure Fund, and the Tax Compliance and Administration

 

 

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1Fund as provided in this Section, the Department shall pay each
2month into the Road Fund the amount estimated to represent 80%
3of the net revenue realized from the taxes imposed on motor
4fuel and gasohol. As used in this paragraph "motor fuel" has
5the meaning given to that term in Section 1.1 of the Motor Fuel
6Tax Act, and "gasohol" has the meaning given to that term in
7Section 3-40 of the Use Tax Act.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% thereof shall be paid into the State
10Treasury and 25% shall be reserved in a special account and
11used only for the transfer to the Common School Fund as part of
12the monthly transfer from the General Revenue Fund in
13accordance with Section 8a of the State Finance Act.
14    The Department may, upon separate written notice to a
15taxpayer, require the taxpayer to prepare and file with the
16Department on a form prescribed by the Department within not
17less than 60 days after receipt of the notice an annual
18information return for the tax year specified in the notice.
19Such annual return to the Department shall include a statement
20of gross receipts as shown by the retailer's last Federal
21income tax return. If the total receipts of the business as
22reported in the Federal income tax return do not agree with the
23gross receipts reported to the Department of Revenue for the
24same period, the retailer shall attach to his annual return a
25schedule showing a reconciliation of the 2 amounts and the
26reasons for the difference. The retailer's annual return to the

 

 

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

 

 

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

 

 

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1objection to the Department to this arrangement.
2    Any person who promotes, organizes, provides retail
3selling space for concessionaires or other types of sellers at
4the Illinois State Fair, DuQuoin State Fair, county fairs,
5local fairs, art shows, flea markets and similar exhibitions or
6events, including any transient merchant as defined by Section
72 of the Transient Merchant Act of 1987, is required to file a
8report with the Department providing the name of the merchant's
9business, the name of the person or persons engaged in
10merchant's business, the permanent address and Illinois
11Retailers Occupation Tax Registration Number of the merchant,
12the dates and location of the event and other reasonable
13information that the Department may require. The report must be
14filed not later than the 20th day of the month next following
15the month during which the event with retail sales was held.
16Any person who fails to file a report required by this Section
17commits a business offense and is subject to a fine not to
18exceed $250.
19    Any person engaged in the business of selling tangible
20personal property at retail as a concessionaire or other type
21of seller at the Illinois State Fair, county fairs, art shows,
22flea markets and similar exhibitions or events, or any
23transient merchants, as defined by Section 2 of the Transient
24Merchant Act of 1987, may be required to make a daily report of
25the amount of such sales to the Department and to make a daily
26payment of the full amount of tax due. The Department shall

 

 

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1impose this requirement when it finds that there is a
2significant risk of loss of revenue to the State at such an
3exhibition or event. Such a finding shall be based on evidence
4that a substantial number of concessionaires or other sellers
5who are not residents of Illinois will be engaging in the
6business of selling tangible personal property at retail at the
7exhibition or event, or other evidence of a significant risk of
8loss of revenue to the State. The Department shall notify
9concessionaires and other sellers affected by the imposition of
10this requirement. In the absence of notification by the
11Department, the concessionaires and other sellers shall file
12their returns as otherwise required in this Section.
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 15-30. The Motor Fuel Tax Law is amended by
17changing Sections 2 and 8 and by adding Section 8b as follows:
 
18    (35 ILCS 505/2)  (from Ch. 120, par. 418)
19    Sec. 2. A tax is imposed on the privilege of operating
20motor vehicles upon the public highways and recreational-type
21watercraft upon the waters of this State.
22    (a) Prior to August 1, 1989, the tax is imposed at the rate
23of 13 cents per gallon on all motor fuel used in motor vehicles
24operating on the public highways and recreational type

 

 

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1watercraft operating upon the waters of this State. Beginning
2on August 1, 1989 and until January 1, 1990, the rate of the
3tax imposed in this paragraph shall be 16 cents per gallon.
4Beginning January 1, 1990 and until July 1, 2019, the rate of
5tax imposed in this paragraph, including the tax on compressed
6natural gas, shall be 19 cents per gallon. Beginning July 1,
72019, the rate of tax imposed in this paragraph shall be 38
8cents per gallon and increased on July 1 of each subsequent
9year by an amount equal to the percentage increase, if any, in
10the Consumer Price Index for All Urban Consumers for all items
11published by the United States Department of Labor for the 12
12months ending in March of each year.
13    (b) The tax on the privilege of operating motor vehicles
14which use diesel fuel, liquefied natural gas, or propane shall
15be the rate according to paragraph (a) plus an additional 2 1/2
16cents per gallon. Beginning July 1, 2019, the rate of tax
17imposed in this paragraph shall be 7.5 cents per gallon.
18"Diesel fuel" is defined as any product intended for use or
19offered for sale as a fuel for engines in which the fuel is
20injected into the combustion chamber and ignited by pressure
21without electric spark.
22    (c) A tax is imposed upon the privilege of engaging in the
23business of selling motor fuel as a retailer or reseller on all
24motor fuel used in motor vehicles operating on the public
25highways and recreational type watercraft operating upon the
26waters of this State: (1) at the rate of 3 cents per gallon on

 

 

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1motor fuel owned or possessed by such retailer or reseller at
212:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
3gallon on motor fuel owned or possessed by such retailer or
4reseller at 12:01 A.M. on January 1, 1990.
5    Retailers and resellers who are subject to this additional
6tax shall be required to inventory such motor fuel and pay this
7additional tax in a manner prescribed by the Department of
8Revenue.
9    The tax imposed in this paragraph (c) shall be in addition
10to all other taxes imposed by the State of Illinois or any unit
11of local government in this State.
12    (d) Except as provided in Section 2a, the collection of a
13tax based on gallonage of gasoline used for the propulsion of
14any aircraft is prohibited on and after October 1, 1979.
15    (e) The collection of a tax, based on gallonage of all
16products commonly or commercially known or sold as 1-K
17kerosene, regardless of its classification or uses, is
18prohibited (i) on and after July 1, 1992 until December 31,
191999, except when the 1-K kerosene is either: (1) delivered
20into bulk storage facilities of a bulk user, or (2) delivered
21directly into the fuel supply tanks of motor vehicles and (ii)
22on and after January 1, 2000. Beginning on January 1, 2000, the
23collection of a tax, based on gallonage of all products
24commonly or commercially known or sold as 1-K kerosene,
25regardless of its classification or uses, is prohibited except
26when the 1-K kerosene is delivered directly into a storage tank

 

 

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1that is located at a facility that has withdrawal facilities
2that are readily accessible to and are capable of dispensing
31-K kerosene into the fuel supply tanks of motor vehicles. For
4purposes of this subsection (e), a facility is considered to
5have withdrawal facilities that are not "readily accessible to
6and capable of dispensing 1-K kerosene into the fuel supply
7tanks of motor vehicles" only if the 1-K kerosene is delivered
8from: (i) a dispenser hose that is short enough so that it will
9not reach the fuel supply tank of a motor vehicle or (ii) a
10dispenser that is enclosed by a fence or other physical barrier
11so that a vehicle cannot pull alongside the dispenser to permit
12fueling.
13    Any person who sells or uses 1-K kerosene for use in motor
14vehicles upon which the tax imposed by this Law has not been
15paid shall be liable for any tax due on the sales or use of 1-K
16kerosene.
17(Source: P.A. 100-9, eff. 7-1-17.)
 
18    (35 ILCS 505/8)  (from Ch. 120, par. 424)
19    Sec. 8. Except as provided in subsection (a-1) of this
20Section, Section 8a, subdivision (h)(1) of Section 12a, Section
2113a.6, and items 13, 14, 15, and 16 of Section 15, all money
22received by the Department under this Act, including payments
23made to the Department by member jurisdictions participating in
24the International Fuel Tax Agreement, shall be deposited in a
25special fund in the State treasury, to be known as the "Motor

 

 

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1Fuel Tax Fund", and shall be used as follows:
2    (a) 2 1/2 cents per gallon of the tax collected on special
3fuel under paragraph (b) of Section 2 and Section 13a of this
4Act shall be transferred to the State Construction Account Fund
5in the State Treasury; the remainder of the tax collected on
6special fuel under paragraph (b) of Section 2 and Section 13a
7of this Act shall be deposited into the Road Fund;
8    (a-1) Beginning on July 1, 2019, an amount equal to the
9amount of tax collected under subsection (a) of Section 2 as a
10result of the increase in the tax rate under this amendatory
11Act of the 101st General Assembly shall be transferred each
12month into the Transportation Renewal Fund.
13    (b) $420,000 shall be transferred each month to the State
14Boating Act Fund to be used by the Department of Natural
15Resources for the purposes specified in Article X of the Boat
16Registration and Safety Act;
17    (c) $3,500,000 shall be transferred each month to the Grade
18Crossing Protection Fund to be used as follows: not less than
19$12,000,000 each fiscal year shall be used for the construction
20or reconstruction of rail highway grade separation structures;
21$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
22fiscal year 2010 and each fiscal year thereafter shall be
23transferred to the Transportation Regulatory Fund and shall be
24accounted for as part of the rail carrier portion of such funds
25and shall be used to pay the cost of administration of the
26Illinois Commerce Commission's railroad safety program in

 

 

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1connection with its duties under subsection (3) of Section
218c-7401 of the Illinois Vehicle Code, with the remainder to be
3used by the Department of Transportation upon order of the
4Illinois Commerce Commission, to pay that part of the cost
5apportioned by such Commission to the State to cover the
6interest of the public in the use of highways, roads, streets,
7or pedestrian walkways in the county highway system, township
8and district road system, or municipal street system as defined
9in the Illinois Highway Code, as the same may from time to time
10be amended, for separation of grades, for installation,
11construction or reconstruction of crossing protection or
12reconstruction, alteration, relocation including construction
13or improvement of any existing highway necessary for access to
14property or improvement of any grade crossing and grade
15crossing surface including the necessary highway approaches
16thereto of any railroad across the highway or public road, or
17for the installation, construction, reconstruction, or
18maintenance of a pedestrian walkway over or under a railroad
19right-of-way, as provided for in and in accordance with Section
2018c-7401 of the Illinois Vehicle Code. The Commission may order
21up to $2,000,000 per year in Grade Crossing Protection Fund
22moneys for the improvement of grade crossing surfaces and up to
23$300,000 per year for the maintenance and renewal of 4-quadrant
24gate vehicle detection systems located at non-high speed rail
25grade crossings. The Commission shall not order more than
26$2,000,000 per year in Grade Crossing Protection Fund moneys

 

 

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1for pedestrian walkways. In entering orders for projects for
2which payments from the Grade Crossing Protection Fund will be
3made, the Commission shall account for expenditures authorized
4by the orders on a cash rather than an accrual basis. For
5purposes of this requirement an "accrual basis" assumes that
6the total cost of the project is expended in the fiscal year in
7which the order is entered, while a "cash basis" allocates the
8cost of the project among fiscal years as expenditures are
9actually made. To meet the requirements of this subsection, the
10Illinois Commerce Commission shall develop annual and 5-year
11project plans of rail crossing capital improvements that will
12be paid for with moneys from the Grade Crossing Protection
13Fund. The annual project plan shall identify projects for the
14succeeding fiscal year and the 5-year project plan shall
15identify projects for the 5 directly succeeding fiscal years.
16The Commission shall submit the annual and 5-year project plans
17for this Fund to the Governor, the President of the Senate, the
18Senate Minority Leader, the Speaker of the House of
19Representatives, and the Minority Leader of the House of
20Representatives on the first Wednesday in April of each year;
21    (d) of the amount remaining after allocations provided for
22in subsections (a), (a-1), (b) and (c), a sufficient amount
23shall be reserved to pay all of the following:
24        (1) the costs of the Department of Revenue in
25    administering this Act;
26        (2) the costs of the Department of Transportation in

 

 

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1    performing its duties imposed by the Illinois Highway Code
2    for supervising the use of motor fuel tax funds apportioned
3    to municipalities, counties and road districts;
4        (3) refunds provided for in Section 13, refunds for
5    overpayment of decal fees paid under Section 13a.4 of this
6    Act, and refunds provided for under the terms of the
7    International Fuel Tax Agreement referenced in Section
8    14a;
9        (4) from October 1, 1985 until June 30, 1994, the
10    administration of the Vehicle Emissions Inspection Law,
11    which amount shall be certified monthly by the
12    Environmental Protection Agency to the State Comptroller
13    and shall promptly be transferred by the State Comptroller
14    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
15    Inspection Fund, and for the period July 1, 1994 through
16    June 30, 2000, one-twelfth of $25,000,000 each month, for
17    the period July 1, 2000 through June 30, 2003, one-twelfth
18    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
19    and $15,000,000 on January 1, 2004, and $15,000,000 on each
20    July 1 and October 1, or as soon thereafter as may be
21    practical, during the period July 1, 2004 through June 30,
22    2012, and $30,000,000 on June 1, 2013, or as soon
23    thereafter as may be practical, and $15,000,000 on July 1
24    and October 1, or as soon thereafter as may be practical,
25    during the period of July 1, 2013 through June 30, 2015,
26    for the administration of the Vehicle Emissions Inspection

 

 

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1    Law of 2005, to be transferred by the State Comptroller and
2    Treasurer from the Motor Fuel Tax Fund into the Vehicle
3    Inspection Fund;
4        (5) amounts ordered paid by the Court of Claims; and
5        (6) payment of motor fuel use taxes due to member
6    jurisdictions under the terms of the International Fuel Tax
7    Agreement. The Department shall certify these amounts to
8    the Comptroller by the 15th day of each month; the
9    Comptroller shall cause orders to be drawn for such
10    amounts, and the Treasurer shall administer those amounts
11    on or before the last day of each month;
12    (e) after allocations for the purposes set forth in
13subsections (a), (a-1), (b), (c) and (d), the remaining amount
14shall be apportioned as follows:
15        (1) Until January 1, 2000, 58.4%, and beginning January
16    1, 2000, 45.6% shall be deposited as follows:
17            (A) 37% into the State Construction Account Fund,
18        and
19            (B) 63% into the Road Fund, $1,250,000 of which
20        shall be reserved each month for the Department of
21        Transportation to be used in accordance with the
22        provisions of Sections 6-901 through 6-906 of the
23        Illinois Highway Code;
24        (2) Until January 1, 2000, 41.6%, and beginning January
25    1, 2000, 54.4% shall be transferred to the Department of
26    Transportation to be distributed as follows:

 

 

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1            (A) 49.10% to the municipalities of the State,
2            (B) 16.74% to the counties of the State having
3        1,000,000 or more inhabitants,
4            (C) 18.27% to the counties of the State having less
5        than 1,000,000 inhabitants,
6            (D) 15.89% to the road districts of the State.
7    As soon as may be after the first day of each month the
8Department of Transportation shall allot to each municipality
9its share of the amount apportioned to the several
10municipalities which shall be in proportion to the population
11of such municipalities as determined by the last preceding
12municipal census if conducted by the Federal Government or
13Federal census. If territory is annexed to any municipality
14subsequent to the time of the last preceding census the
15corporate authorities of such municipality may cause a census
16to be taken of such annexed territory and the population so
17ascertained for such territory shall be added to the population
18of the municipality as determined by the last preceding census
19for the purpose of determining the allotment for that
20municipality. If the population of any municipality was not
21determined by the last Federal census preceding any
22apportionment, the apportionment to such municipality shall be
23in accordance with any census taken by such municipality. Any
24municipal census used in accordance with this Section shall be
25certified to the Department of Transportation by the clerk of
26such municipality, and the accuracy thereof shall be subject to

 

 

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1approval of the Department which may make such corrections as
2it ascertains to be necessary.
3    As soon as may be after the first day of each month the
4Department of Transportation shall allot to each county its
5share of the amount apportioned to the several counties of the
6State as herein provided. Each allotment to the several
7counties having less than 1,000,000 inhabitants shall be in
8proportion to the amount of motor vehicle license fees received
9from the residents of such counties, respectively, during the
10preceding calendar year. The Secretary of State shall, on or
11before April 15 of each year, transmit to the Department of
12Transportation a full and complete report showing the amount of
13motor vehicle license fees received from the residents of each
14county, respectively, during the preceding calendar year. The
15Department of Transportation shall, each month, use for
16allotment purposes the last such report received from the
17Secretary of State.
18    As soon as may be after the first day of each month, the
19Department of Transportation shall allot to the several
20counties their share of the amount apportioned for the use of
21road districts. The allotment shall be apportioned among the
22several counties in the State in the proportion which the total
23mileage of township or district roads in the respective
24counties bears to the total mileage of all township and
25district roads in the State. Funds allotted to the respective
26counties for the use of road districts therein shall be

 

 

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1allocated to the several road districts in the county in the
2proportion which the total mileage of such township or district
3roads in the respective road districts bears to the total
4mileage of all such township or district roads in the county.
5After July 1 of any year prior to 2011, no allocation shall be
6made for any road district unless it levied a tax for road and
7bridge purposes in an amount which will require the extension
8of such tax against the taxable property in any such road
9district at a rate of not less than either .08% of the value
10thereof, based upon the assessment for the year immediately
11prior to the year in which such tax was levied and as equalized
12by the Department of Revenue or, in DuPage County, an amount
13equal to or greater than $12,000 per mile of road under the
14jurisdiction of the road district, whichever is less. Beginning
15July 1, 2011 and each July 1 thereafter, an allocation shall be
16made for any road district if it levied a tax for road and
17bridge purposes. In counties other than DuPage County, if the
18amount of the tax levy requires the extension of the tax
19against the taxable property in the road district at a rate
20that is less than 0.08% of the value thereof, based upon the
21assessment for the year immediately prior to the year in which
22the tax was levied and as equalized by the Department of
23Revenue, then the amount of the allocation for that road
24district shall be a percentage of the maximum allocation equal
25to the percentage obtained by dividing the rate extended by the
26district by 0.08%. In DuPage County, if the amount of the tax

 

 

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1levy requires the extension of the tax against the taxable
2property in the road district at a rate that is less than the
3lesser of (i) 0.08% of the value of the taxable property in the
4road district, based upon the assessment for the year
5immediately prior to the year in which such tax was levied and
6as equalized by the Department of Revenue, or (ii) a rate that
7will yield an amount equal to $12,000 per mile of road under
8the jurisdiction of the road district, then the amount of the
9allocation for the road district shall be a percentage of the
10maximum allocation equal to the percentage obtained by dividing
11the rate extended by the district by the lesser of (i) 0.08% or
12(ii) the rate that will yield an amount equal to $12,000 per
13mile of road under the jurisdiction of the road district.
14    Prior to 2011, if any road district has levied a special
15tax for road purposes pursuant to Sections 6-601, 6-602 and
166-603 of the Illinois Highway Code, and such tax was levied in
17an amount which would require extension at a rate of not less
18than .08% of the value of the taxable property thereof, as
19equalized or assessed by the Department of Revenue, or, in
20DuPage County, an amount equal to or greater than $12,000 per
21mile of road under the jurisdiction of the road district,
22whichever is less, such levy shall, however, be deemed a proper
23compliance with this Section and shall qualify such road
24district for an allotment under this Section. Beginning in 2011
25and thereafter, if any road district has levied a special tax
26for road purposes under Sections 6-601, 6-602, and 6-603 of the

 

 

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1Illinois Highway Code, and the tax was levied in an amount that
2would require extension at a rate of not less than 0.08% of the
3value of the taxable property of that road district, as
4equalized or assessed by the Department of Revenue or, in
5DuPage County, an amount equal to or greater than $12,000 per
6mile of road under the jurisdiction of the road district,
7whichever is less, that levy shall be deemed a proper
8compliance with this Section and shall qualify such road
9district for a full, rather than proportionate, allotment under
10this Section. If the levy for the special tax is less than
110.08% of the value of the taxable property, or, in DuPage
12County if the levy for the special tax is less than the lesser
13of (i) 0.08% or (ii) $12,000 per mile of road under the
14jurisdiction of the road district, and if the levy for the
15special tax is more than any other levy for road and bridge
16purposes, then the levy for the special tax qualifies the road
17district for a proportionate, rather than full, allotment under
18this Section. If the levy for the special tax is equal to or
19less than any other levy for road and bridge purposes, then any
20allotment under this Section shall be determined by the other
21levy for road and bridge purposes.
22    Prior to 2011, if a township has transferred to the road
23and bridge fund money which, when added to the amount of any
24tax levy of the road district would be the equivalent of a tax
25levy requiring extension at a rate of at least .08%, or, in
26DuPage County, an amount equal to or greater than $12,000 per

 

 

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1mile of road under the jurisdiction of the road district,
2whichever is less, such transfer, together with any such tax
3levy, shall be deemed a proper compliance with this Section and
4shall qualify the road district for an allotment under this
5Section.
6    In counties in which a property tax extension limitation is
7imposed under the Property Tax Extension Limitation Law, road
8districts may retain their entitlement to a motor fuel tax
9allotment or, beginning in 2011, their entitlement to a full
10allotment if, at the time the property tax extension limitation
11was imposed, the road district was levying a road and bridge
12tax at a rate sufficient to entitle it to a motor fuel tax
13allotment and continues to levy the maximum allowable amount
14after the imposition of the property tax extension limitation.
15Any road district may in all circumstances retain its
16entitlement to a motor fuel tax allotment or, beginning in
172011, its entitlement to a full allotment if it levied a road
18and bridge tax in an amount that will require the extension of
19the tax against the taxable property in the road district at a
20rate of not less than 0.08% of the assessed value of the
21property, based upon the assessment for the year immediately
22preceding the year in which the tax was levied and as equalized
23by the Department of Revenue or, in DuPage County, an amount
24equal to or greater than $12,000 per mile of road under the
25jurisdiction of the road district, whichever is less.
26    As used in this Section the term "road district" means any

 

 

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1road district, including a county unit road district, provided
2for by the Illinois Highway Code; and the term "township or
3district road" means any road in the township and district road
4system as defined in the Illinois Highway Code. For the
5purposes of this Section, "township or district road" also
6includes such roads as are maintained by park districts, forest
7preserve districts and conservation districts. The Department
8of Transportation shall determine the mileage of all township
9and district roads for the purposes of making allotments and
10allocations of motor fuel tax funds for use in road districts.
11    Payment of motor fuel tax moneys to municipalities and
12counties shall be made as soon as possible after the allotment
13is made. The treasurer of the municipality or county may invest
14these funds until their use is required and the interest earned
15by these investments shall be limited to the same uses as the
16principal funds.
17(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24,
18eff. 6-19-13; 98-674, eff. 6-30-14.)
 
19    (35 ILCS 505/8b new)
20    Sec. 8b. Transportation Renewal Fund; creation;
21distribution of proceeds.
22    (a) The Transportation Renewal Fund is hereby created as a
23special fund in the State treasury. Moneys in the Fund shall be
24used as provided in this Section:
25        (1) 80% of the moneys in the Fund shall be used for

 

 

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1    highway maintenance, highway construction, bridge repair,
2    congestion relief, and construction of aviation
3    facilities; of that 80%:
4            (A) the State Comptroller shall order transferred
5        and the State Treasurer shall transfer 60% to the State
6        Construction Account Fund; those moneys shall be used
7        solely for construction, reconstruction, improvement,
8        repair, maintenance, operation, and administration of
9        highways and are limited to payments made pursuant to
10        design and construction contracts awarded by the
11        Department of Transportation;
12            (B) 40% shall be distributed by the Department of
13        Transportation to municipalities, counties, and road
14        districts as follows:
15                (i)49.10% to the municipalities of the State;
16                (ii) 16.74% to the counties of the State having
17            1,000,000 or more inhabitants;
18                (iii)18.27% to the counties of the State
19            having less than 1,000,000 inhabitants; and
20                (iv) 15.89% to the road districts of the State;
21            and
22        (2) 20% of the moneys in the Fund shall be used for
23    projects related to rail facilities and mass transit
24    facilities, as defined in Section 2705-305 of the
25    Department of Transportation Law of the Civil
26    Administrative Code of Illinois, including rapid transit,

 

 

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1    rail, high-speed rail, bus and other equipment in
2    connection with the State or a unit of local government,
3    special district, municipal corporation, or other public
4    agency authorized to provide and promote public
5    transportation within the State; of that 20%:
6            (A) 90% shall be deposited into the Regional
7        Transportation Authority Capital Improvement Fund, a
8        special fund created in the State Treasury; moneys in
9        the Regional Transportation Authority Capital
10        Improvement Fund shall be used by the Regional
11        Transportation Authority for deferred maintenance on
12        mass transit facilities; and
13            (B) 10% shall be deposited into the Downstate Mass
14        Transportation Capital Improvement Fund, a special
15        fund created in the State Treasury; moneys in the
16        Downstate Mass Transportation Capital Improvement Fund
17        shall be used by local mass transit districts other
18        than the Regional Transportation Authority for
19        deferred maintenance on mass transit facilities.
20    (b)Beginning on July 1, 2020, the Auditor General shall
21conduct an annual financial audit of the obligations,
22expenditures, receipt, and use of the funds deposited into the
23Transportation Reform Fund and provide specific
24recommendations to help ensure compliance with State and
25federal statutes, rules, and regulations.
 

 

 

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1    Section 15-40. The Illinois Municipal Code is amended by
2adding Section 8-11-2.3 as follows:
 
3    (65 ILCS 5/8-11-2.3 new)
4    Sec. 8-11-2.3. Motor fuel tax. Notwithstanding any other
5provision of law, in addition to any other tax that may be
6imposed, a municipality in a county with a population of over
73,000,000 inhabitants may also impose, by ordinance, a tax on
8motor fuel at a rate not to exceed $0.03 per gallon.
9    A license that is issued to a distributor or a receiver
10under the Motor Fuel Tax Law shall permit that distributor or
11receiver to act as a distributor or receiver, as applicable,
12under this Section. The provisions of Sections 2b, 2d, 6, 6a,
1312, 12a, 13, 13a.2, 13a.7, 13a.8, 15.1, and 21 of the Motor
14Fuel Tax Law that are not inconsistent with this Section shall
15apply as far as practicable to the subject matter of this
16Section to the same extent as if those provisions were included
17in this Section.
18    The Department shall immediately pay over to the State
19Treasurer, ex officio, as trustee, all taxes and penalties
20collected under this Section. Those taxes and penalties shall
21be deposited into the Municipal Motor Fuel Tax Fund, a trust
22fund created in the State treasury. Moneys in the Municipal
23Motor Fuel Tax Fund shall be used to make payments to
24municipalities and for the payment of refunds under this
25Section. The amount to be paid to each municipality shall be

 

 

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1the amount (not including credit memoranda) collected by the
2Department from the tax imposed by that municipality under this
3Section during the second preceding calendar month, plus an
4amount the Department determines is necessary to offset amounts
5that were erroneously paid to a different municipality, and not
6including an amount equal to the amount of refunds made during
7the second preceding calendar month by the Department on behalf
8of the municipality, and not including any amount that the
9Department determines is necessary to offset any amounts that
10were payable to a different municipality but were erroneously
11paid to the municipality, less 1.5% of the remainder, which the
12Department shall transfer into the Tax Compliance and
13Administration Fund. The Department, at the time of each
14monthly disbursement, shall prepare and certify to the State
15Comptroller the amount to be transferred into the Tax
16Compliance and Administration Fund under this Section. Within
1710 days after receipt by the Comptroller of the disbursement
18certification to the municipalities and the Tax Compliance and
19Administration Fund provided for in this Section to be given to
20the Comptroller by the Department, the Comptroller shall cause
21the orders to be drawn for the respective amounts in accordance
22with the directions contained in the certification.
 
23    Section 15-45. The Illinois Vehicle Code is amended by
24changing Sections 3-805, 3-806, 3-815, 3-815.1, 3-818, 3-819,
25and 3-821 as follows:
 

 

 

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1    (625 ILCS 5/3-805)  (from Ch. 95 1/2, par. 3-805)
2    Sec. 3-805. Electric vehicles. Until January 1, 2020, the
3The owner of a motor vehicle of the first division or a motor
4vehicle of the second division weighing 8,000 pounds or less
5propelled by an electric engine and not utilizing motor fuel,
6may register such vehicle for a fee not to exceed $35 for a
72-year registration period. The Secretary may, in his
8discretion, prescribe that electric vehicle registration
9plates be issued for an indefinite term, such term to
10correspond to the term of registration plates issued generally,
11as provided in Section 3-414.1. In no event may the
12registration fee for electric vehicles exceed $18 per
13registration year. Beginning on January 1, 2020, the
14registration fee for these vehicles shall be equal to the fee
15set forth in Section 3-806 for motor vehicles of the first
16division, other than Autocycles, Motorcycles, Motor Driven
17Cycles, and Pedalcycles. In addition to the registration fees,
18the Secretary shall assess an additional $100 per year in lieu
19of the payment of motor fuel taxes. $1 of the additional fees
20shall be deposited into the Secretary of State Special Services
21Fund and the remainder of the additional fees shall be
22deposited into the Road Fund.
23(Source: P.A. 96-1135, eff. 7-21-10.)
 
24    (625 ILCS 5/3-806)  (from Ch. 95 1/2, par. 3-806)

 

 

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1    Sec. 3-806. Registration Fees; Motor Vehicles of the First
2Division. Every owner of any other motor vehicle of the first
3division, except as provided in Sections 3-804, 3-804.01,
43-804.3, 3-805, 3-806.3, 3-806.7, and 3-808, and every second
5division vehicle weighing 8,000 pounds or less, shall pay the
6Secretary of State an annual registration fee at the following
7rates:
 
8SCHEDULE OF REGISTRATION FEES
9REQUIRED BY LAW
10Beginning with the 2021 2010 registration year
11Annual Fee
12Motor vehicles of the first division other
13than Autocycles, Motorcycles, Motor
14Driven Cycles and Pedalcycles$148 $98
15
16Autocycles68
17
18Motorcycles, Motor Driven
19Cycles and Pedalcycles 38
20    A $1 surcharge shall be collected in addition to the above
21fees for motor vehicles of the first division, autocycles,
22motorcycles, motor driven cycles, and pedalcycles to be
23deposited into the State Police Vehicle Fund.
24    All of the proceeds of the additional fees imposed by
25Public Act 96-34 shall be deposited into the Capital Projects

 

 

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1Fund.
2    A $2 surcharge shall be collected in addition to the above
3fees for motor vehicles of the first division, autocycles,
4motorcycles, motor driven cycles, and pedalcycles to be
5deposited into the Park and Conservation Fund for the
6Department of Natural Resources to use for conservation
7efforts. The monies deposited into the Park and Conservation
8Fund under this Section shall not be subject to administrative
9charges or chargebacks unless otherwise authorized by this Act.
10    Of the fees collected for motor vehicles of the first
11division other than Autocycles, Motorcycles, Motor Driven
12Cycles, and Pedalcycles, $1 of the fees shall be deposited into
13the Secretary of State Special Services Fund and $49 of the
14fees shall be deposited into the Road Fund.
15(Source: P.A. 97-412, eff. 1-1-12; 97-811, eff. 7-13-12;
1697-1136, eff. 1-1-13; 98-463, eff. 8-16-13; 98-777, eff.
171-1-15.)
 
18    (625 ILCS 5/3-815)  (from Ch. 95 1/2, par. 3-815)
19    Sec. 3-815. Flat weight tax; vehicles of the second
20division.
21    (a) Except as provided in Section 3-806.3 and 3-804.3,
22every owner of a vehicle of the second division registered
23under Section 3-813, and not registered under the mileage
24weight tax under Section 3-818, shall pay to the Secretary of
25State, for each registration year, for the use of the public

 

 

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1highways, a flat weight tax at the rates set forth in the
2following table, the rates including the $10 registration fee:
3
SCHEDULE OF FLAT WEIGHT TAX
4
REQUIRED BY LAW
5Gross Weight in Lbs.Total Fees
6Including Vehicle each Fiscal
7and Maximum LoadClass year
88,000 lbs. and lessB$148 $98
98,001 lbs. to 10,000 lbs. C 218 118
1010,001 lbs. to 12,000 lbs.D238 138
1112,001 lbs. to 16,000 lbs.F342 242
1216,001 lbs. to 26,000 lbs.H590 490
1326,001 lbs. to 28,000 lbs.J730 630
1428,001 lbs. to 32,000 lbs.K942 842
1532,001 lbs. to 36,000 lbs.L1,082 982
1636,001 lbs. to 40,000 lbs.N1,302 1,202
1740,001 lbs. to 45,000 lbs.P1,490 1,390
1845,001 lbs. to 50,000 lbs.Q1,638 1,538
1950,001 lbs. to 54,999 lbs.R1,798 1,698
2055,000 lbs. to 59,500 lbs.S1,930 1,830
2159,501 lbs. to 64,000 lbs.T2,070 1,970
2264,001 lbs. to 73,280 lbs.V2,394 2,294
2373,281 lbs. to 77,000 lbs.X2,722 2,622
2477,001 lbs. to 80,000 lbs.Z2,890 2,790
25    Beginning with the 2010 registration year a $1 surcharge
26shall be collected for vehicles registered in the 8,000 lbs.

 

 

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1and less flat weight plate category above to be deposited into
2the State Police Vehicle Fund.
3    Beginning with the 2014 registration year, a $2 surcharge
4shall be collected in addition to the above fees for vehicles
5registered in the 8,000 lb. and less flat weight plate category
6as described in this subsection (a) to be deposited into the
7Park and Conservation Fund for the Department of Natural
8Resources to use for conservation efforts. The monies deposited
9into the Park and Conservation Fund under this Section shall
10not be subject to administrative charges or chargebacks unless
11otherwise authorized by this Act.
12    Of the fees collected under this subsection, $1 of the fees
13shall be deposited into the Secretary of State Special Services
14Fund and $99 of the fees shall be deposited into the Road Fund.
15    All of the proceeds of the additional fees imposed by
16Public Act 96-34 this amendatory Act of the 96th General
17Assembly shall be deposited into the Capital Projects Fund.
18    (a-1) A Special Hauling Vehicle is a vehicle or combination
19of vehicles of the second division registered under Section
203-813 transporting asphalt or concrete in the plastic state or
21a vehicle or combination of vehicles that are subject to the
22gross weight limitations in subsection (a) of Section 15-111
23for which the owner of the vehicle or combination of vehicles
24has elected to pay, in addition to the registration fee in
25subsection (a), $125 to the Secretary of State for each
26registration year. The Secretary shall designate this class of

 

 

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1vehicle as a Special Hauling Vehicle.
2    (a-5) Beginning January 1, 2015, upon the request of the
3vehicle owner, a $10 surcharge shall be collected in addition
4to the above fees for vehicles in the 12,000 lbs. and less flat
5weight plate categories as described in subsection (a) to be
6deposited into the Secretary of State Special License Plate
7Fund. The $10 surcharge is to identify vehicles in the 12,000
8lbs. and less flat weight plate categories as a covered farm
9vehicle. The $10 surcharge is an annual, flat fee that shall be
10based on an applicant's new or existing registration year for
11each vehicle in the 12,000 lbs. and less flat weight plate
12categories. A designation as a covered farm vehicle under this
13subsection (a-5) shall not alter a vehicle's registration as a
14registration in the 12,000 lbs. or less flat weight category.
15The Secretary shall adopt any rules necessary to implement this
16subsection (a-5).
17    (a-10) Beginning January 1, 2019, upon the request of the
18vehicle owner, the Secretary of State shall collect a $10
19surcharge in addition to the fees for second division vehicles
20in the 8,000 lbs. and less flat weight plate category described
21in subsection (a) that are issued a registration plate under
22Article VI of this Chapter. The $10 surcharge shall be
23deposited into the Secretary of State Special License Plate
24Fund. The $10 surcharge is to identify a vehicle in the 8,000
25lbs. and less flat weight plate category as a covered farm
26vehicle. The $10 surcharge is an annual, flat fee that shall be

 

 

SB1939 Enrolled- 134 -LRB101 06618 RJF 51645 b

1based on an applicant's new or existing registration year for
2each vehicle in the 8,000 lbs. and less flat weight plate
3category. A designation as a covered farm vehicle under this
4subsection (a-10) shall not alter a vehicle's registration in
5the 8,000 lbs. or less flat weight category. The Secretary
6shall adopt any rules necessary to implement this subsection
7(a-10).
8    (b) Except as provided in Section 3-806.3, every camping
9trailer, motor home, mini motor home, travel trailer, truck
10camper or van camper used primarily for recreational purposes,
11and not used commercially, nor for hire, nor owned by a
12commercial business, may be registered for each registration
13year upon the filing of a proper application and the payment of
14a registration fee and highway use tax, according to the
15following table of fees:
16
MOTOR HOME, MINI MOTOR HOME, TRUCK CAMPER OR VAN CAMPER
17Gross Weight in Lbs.Total Fees
18Including Vehicle andEach
19Maximum LoadCalendar Year
208,000 lbs and less$78
218,001 Lbs. to 10,000 Lbs90
2210,001 Lbs. and Over102
23
CAMPING TRAILER OR TRAVEL TRAILER
24Gross Weight in Lbs.Total Fees
25Including Vehicle andEach
26Maximum LoadCalendar Year

 

 

SB1939 Enrolled- 135 -LRB101 06618 RJF 51645 b

13,000 Lbs. and Less$18
23,001 Lbs. to 8,000 Lbs.30
38,001 Lbs. to 10,000 Lbs.38
410,001 Lbs. and Over50
5    Every house trailer must be registered under Section 3-819.
6    (c) Farm Truck. Any truck used exclusively for the owner's
7own agricultural, horticultural or livestock raising
8operations and not-for-hire only, or any truck used only in the
9transportation for-hire of seasonal, fresh, perishable fruit
10or vegetables from farm to the point of first processing, may
11be registered by the owner under this paragraph in lieu of
12registration under paragraph (a), upon filing of a proper
13application and the payment of the $10 registration fee and the
14highway use tax herein specified as follows:
15
SCHEDULE OF FEES AND TAXES
16Gross Weight in Lbs.Total Amount for
17Including Truck andeach
18Maximum LoadClassFiscal Year
1916,000 lbs. or lessVF$250 $150
2016,001 to 20,000 lbs.VG326 226
2120,001 to 24,000 lbs.VH390 290
2224,001 to 28,000 lbs.VJ478 378
2328,001 to 32,000 lbs.VK606 506
2432,001 to 36,000 lbs.VL710 610
2536,001 to 45,000 lbs.VP910 810
2645,001 to 54,999 lbs.VR1,126 1,026

 

 

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155,000 to 64,000 lbs.VT1,302 1,202
264,001 to 73,280 lbs.VV1,390 1,290
373,281 to 77,000 lbs.VX1,450 1,350
477,001 to 80,000 lbs.VZ1,590 1,490
5    Of the fees collected under this subsection, $1 of the fees
6shall be deposited into the Secretary of State Special Services
7Fund and $99 of the fees shall be deposited into the Road Fund.
8    In the event the Secretary of State revokes a farm truck
9registration as authorized by law, the owner shall pay the flat
10weight tax due hereunder before operating such truck.
11    Any combination of vehicles having 5 axles, with a distance
12of 42 feet or less between extreme axles, that are subject to
13the weight limitations in subsection (a) of Section 15-111 for
14which the owner of the combination of vehicles has elected to
15pay, in addition to the registration fee in subsection (c),
16$125 to the Secretary of State for each registration year shall
17be designated by the Secretary as a Special Hauling Vehicle.
18    (d) The number of axles necessary to carry the maximum load
19provided shall be determined from Chapter 15 of this Code.
20    (e) An owner may only apply for and receive 5 farm truck
21registrations, and only 2 of those 5 vehicles shall exceed
2259,500 gross weight in pounds per vehicle.
23    (f) Every person convicted of violating this Section by
24failure to pay the appropriate flat weight tax to the Secretary
25of State as set forth in the above tables shall be punished as
26provided for in Section 3-401.

 

 

SB1939 Enrolled- 137 -LRB101 06618 RJF 51645 b

1(Source: P.A. 100-734, eff. 1-1-19; 100-956, eff. 1-1-19;
2revised 10-15-18.)
 
3    (625 ILCS 5/3-815.1)
4    Sec. 3-815.1. Commercial distribution fee. Beginning July
51, 2003, in addition to any tax or fee imposed under this Code:
6        (a) Vehicles of the second division with a gross
7    vehicle weight that exceeds 8,000 pounds and that incur any
8    tax or fee under subsection (a) of Section 3-815 of this
9    Code or subsection (a) of Section 3-818 of this Code, as
10    applicable, shall pay to the Secretary of State a
11    commercial distribution fee, for each registration year,
12    for the use of the public highways, State infrastructure,
13    and State services, in an amount equal to: (i) for a
14    registration year beginning on or after July 1, 2003 and
15    before July 1, 2005, 36% of the taxes and fees incurred
16    under subsection (a) of Section 3-815 of this Code, or
17    subsection (a) of Section 3-818 of this Code, as
18    applicable, rounded up to the nearest whole dollar; (ii)
19    for a registration year beginning on or after July 1, 2005
20    and before July 1, 2006, 21.5% of the taxes and fees
21    incurred under subsection (a) of Section 3-815 of this
22    Code, or subsection (a) of Section 3-818 of this Code, as
23    applicable, rounded up to the nearest whole dollar; and
24    (iii) for a registration year beginning on or after July 1,
25    2006, 14.35% of the taxes and fees incurred under

 

 

SB1939 Enrolled- 138 -LRB101 06618 RJF 51645 b

1    subsection (a) of Section 3-815 of this Code, or subsection
2    (a) of Section 3-818 of this Code, as applicable, rounded
3    up to the nearest whole dollar.
4        (b) Until June 30, 2004, vehicles of the second
5    division with a gross vehicle weight of 8,000 pounds or
6    less and that incur any tax or fee under subsection (a) of
7    Section 3-815 of this Code or subsection (a) of Section
8    3-818 of this Code, as applicable, and have claimed the
9    rolling stock exemption under the Retailers' Occupation
10    Tax Act, Use Tax Act, Service Occupation Tax Act, or
11    Service Use Tax Act shall pay to the Illinois Department of
12    Revenue (or the Secretary of State under an
13    intergovernmental agreement) a commercial distribution
14    fee, for each registration year, for the use of the public
15    highways, State infrastructure, and State services, in an
16    amount equal to 36% of the taxes and fees incurred under
17    subsection (a) of Section 3-815 of this Code or subsection
18    (a) of Section 3-818 of this Code, as applicable, rounded
19    up to the nearest whole dollar.
20    The fees paid under this Section shall be deposited by the
21Secretary of State into the General Revenue Fund.
22    This Section is repealed on July 1, 2020.
23(Source: P.A. 93-23, eff. 6-20-03; 93-1033, eff. 9-3-04.)
 
24    (625 ILCS 5/3-818)  (from Ch. 95 1/2, par. 3-818)
25    Sec. 3-818. Mileage weight tax option.

 

 

SB1939 Enrolled- 139 -LRB101 06618 RJF 51645 b

1    (a) Any owner of a vehicle of the second division may elect
2to pay a mileage weight tax for such vehicle in lieu of the
3flat weight tax set out in Section 3-815. Such election shall
4be binding to the end of the registration year. Renewal of this
5election must be filed with the Secretary of State on or before
6July 1 of each registration period. In such event the owner
7shall, at the time of making such election, pay the $10
8registration fee and the minimum guaranteed mileage weight tax,
9as hereinafter provided, which payment shall permit the owner
10to operate that vehicle the maximum mileage in this State
11hereinafter set forth. Any vehicle being operated on mileage
12plates cannot be operated outside of this State. In addition
13thereto, the owner of that vehicle shall pay a mileage weight
14tax at the following rates for each mile traveled in this State
15in excess of the maximum mileage provided under the minimum
16guaranteed basis:
17
BUS, TRUCK OR TRUCK TRACTOR
18MaximumMileage
19MinimumMileageWeight Tax
20GuaranteedPermittedfor Mileage
21Gross WeightMileageUnderin excess of
22Vehicle andWeightGuaranteedGuaranteed
23LoadClassTaxTaxMileage
2412,000 lbs. or lessMD$173 $735,00026 Mills
2512,001 to 16,000 lbs.MF220 1206,00034 Mills
2616,001 to 20,000 lbs.MG280 1806,00046 Mills

 

 

SB1939 Enrolled- 140 -LRB101 06618 RJF 51645 b

120,001 to 24,000 lbs.MH335 2356,00063 Mills
224,001 to 28,000 lbs.MJ415 3157,00063 Mills
328,001 to 32,000 lbs.MK485 3857,00083 Mills
432,001 to 36,000 lbs.ML585 4857,00099 Mills
536,001 to 40,000 lbs.MN715 6157,000128 Mills
640,001 to 45,000 lbs.MP795 6957,000139 Mills
745,001 to 54,999 lbs.MR953 8537,000156 Mills
855,000 to 59,500 lbs.MS1,020 9207,000178 Mills
959,501 to 64,000 lbs.MT1,085 9857,000195 Mills
1064,001 to 73,280 lbs.MV1,273 1,1737,000225 Mills
1173,281 to 77,000 lbs.MX1,428 1,3287,000258 Mills
1277,001 to 80,000 lbs.MZ1,515 1,4157,000275 Mills
13
TRAILER
14MaximumMileage
15MinimumMileageWeight Tax
16GuaranteedPermittedfor Mileage
17Gross WeightMileageUnderin excess of
18Vehicle andWeightGuaranteedGuaranteed
19LoadClassTaxTaxMileage
2014,000 lbs. or lessME$175 $755,00031 Mills
2114,001 to 20,000 lbs.MF235 1356,00036 Mills
2220,001 to 36,000 lbs.ML640 5407,000103 Mills
2336,001 to 40,000 lbs.MM850 7507,000150 Mills
24    Of the fees collected under this subsection, $1 of the fees
25shall be deposited into the Secretary of State Special Services
26Fund and $99 of the fees shall be deposited into the Road Fund.

 

 

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1    (a-1) A Special Hauling Vehicle is a vehicle or combination
2of vehicles of the second division registered under Section
33-813 transporting asphalt or concrete in the plastic state or
4a vehicle or combination of vehicles that are subject to the
5gross weight limitations in subsection (a) of Section 15-111
6for which the owner of the vehicle or combination of vehicles
7has elected to pay, in addition to the registration fee in
8subsection (a), $125 to the Secretary of State for each
9registration year. The Secretary shall designate this class of
10vehicle as a Special Hauling Vehicle.
11    In preparing rate schedules on registration applications,
12the Secretary of State shall add to the above rates, the $10
13registration fee. The Secretary may decline to accept any
14renewal filed after July 1st.
15    The number of axles necessary to carry the maximum load
16provided shall be determined from Chapter 15 of this Code.
17    Every owner of a second division motor vehicle for which he
18has elected to pay a mileage weight tax shall keep a daily
19record upon forms prescribed by the Secretary of State, showing
20the mileage covered by that vehicle in this State. Such record
21shall contain the license number of the vehicle and the miles
22traveled by the vehicle in this State for each day of the
23calendar month. Such owner shall also maintain records of fuel
24consumed by each such motor vehicle and fuel purchases
25therefor. On or before the 10th day of July the owner shall
26certify to the Secretary of State upon forms prescribed

 

 

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1therefor, summaries of his daily records which shall show the
2miles traveled by the vehicle in this State during the
3preceding 12 months and such other information as the Secretary
4of State may require. The daily record and fuel records shall
5be filed, preserved and available for audit for a period of 3
6years. Any owner filing a return hereunder shall certify that
7such return is a true, correct and complete return. Any person
8who willfully makes a false return hereunder is guilty of
9perjury and shall be punished in the same manner and to the
10same extent as is provided therefor.
11    At the time of filing his return, each owner shall pay to
12the Secretary of State the proper amount of tax at the rate
13herein imposed.
14    Every owner of a vehicle of the second division who elects
15to pay on a mileage weight tax basis and who operates the
16vehicle within this State, shall file with the Secretary of
17State a bond in the amount of $500. The bond shall be in a form
18approved by the Secretary of State and with a surety company
19approved by the Illinois Department of Insurance to transact
20business in this State as surety, and shall be conditioned upon
21such applicant's paying to the State of Illinois all money
22becoming due by reason of the operation of the second division
23vehicle in this State, together with all penalties and interest
24thereon.
25    Upon notice from the Secretary that the registrant has
26failed to pay the excess mileage fees, the surety shall

 

 

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1immediately pay the fees together with any penalties and
2interest thereon in an amount not to exceed the limits of the
3bond.
4    (b) Beginning January 1, 2016, upon the request of the
5vehicle owner, a $10 surcharge shall be collected in addition
6to the above fees for vehicles in the 12,000 lbs. and less
7mileage weight plate category as described in subsection (a) to
8be deposited into the Secretary of State Special License Plate
9Fund. The $10 surcharge is to identify vehicles in the 12,000
10lbs. and less mileage weight plate category as a covered farm
11vehicle. The $10 surcharge is an annual flat fee that shall be
12based on an applicant's new or existing registration year for
13each vehicle in the 12,000 lbs. and less mileage weight plate
14category. A designation as a covered farm vehicle under this
15subsection (b) shall not alter a vehicle's registration as a
16registration in the 12,000 lbs. or less mileage weight
17category. The Secretary shall adopt any rules necessary to
18implement this subsection (b).
19(Source: P.A. 99-57, eff. 7-16-15; 99-642, eff. 7-28-16.)
 
20    (625 ILCS 5/3-819)  (from Ch. 95 1/2, par. 3-819)
21    Sec. 3-819. Trailer; Flat weight tax.
22    (a) Farm Trailer. Any farm trailer drawn by a motor vehicle
23of the second division registered under paragraph (a) or (c) of
24Section 3-815 and used exclusively by the owner for his own
25agricultural, horticultural or livestock raising operations

 

 

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1and not used for hire, or any farm trailer utilized only in the
2transportation for-hire of seasonal, fresh, perishable fruit
3or vegetables from farm to the point of first processing, and
4any trailer used with a farm tractor that is not an implement
5of husbandry may be registered under this paragraph in lieu of
6registration under paragraph (b) of this Section upon the
7filing of a proper application and the payment of the $10
8registration fee and the highway use tax herein for use of the
9public highways of this State, at the following rates which
10include the $10 registration fee:
11SCHEDULE OF FEES AND TAXES
12Gross Weight in Lbs.ClassTotal Amount
13Including Vehicleeach
14and Maximum LoadFiscal Year
1510,000 lbs. or lessVDD $160 $60
1610,001 to 14,000 lbs.VDE206 106
1714,001 to 20,000 lbs.VDG266 166
1820,001 to 28,000 lbs.VDJ478 378
1928,001 to 36,000 lbs.VDL750 650
20    An owner may only apply for and receive two farm trailer
21registrations.
22    (b) All other owners of trailers, other than apportionable
23trailers registered under Section 3-402.1 of this Code, used
24with a motor vehicle on the public highways, shall pay to the
25Secretary of State for each registration year a flat weight
26tax, for the use of the public highways of this State, at the

 

 

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1following rates (which includes the registration fee of $10
2required by Section 3-813):
3SCHEDULE OF TRAILER FLAT
4WEIGHT TAX REQUIRED
5BY LAW
6Gross Weight in Lbs.Total Fees
7Including Vehicle andeach
8Maximum LoadClassFiscal Year
93,000 lbs. and lessTA$118 $18
105,000 lbs. and more than 3,000TB154 54
118,000 lbs. and more than 5,000TC158 58
1210,000 lbs. and more than 8,000TD206 106
1314,000 lbs. and more than 10,000TE270 170
1420,000 lbs. and more than 14,000TG358 258
1532,000 lbs. and more than 20,000TK822 722
1636,000 lbs. and more than 32,000TL1,182 1,082
1740,000 lbs. and more than 36,000TN1,602 1,502
18    Of the fees collected under this subsection, $1 of the fees
19shall be deposited into the Secretary of State Special Services
20Fund and $99 of the additional fees shall be deposited into the
21Road Fund.
22    (c) The number of axles necessary to carry the maximum load
23provided shall be determined from Chapter 15 of this Code.
24(Source: P.A. 96-328, eff. 8-11-09.)
 
25    (625 ILCS 5/3-821)  (from Ch. 95 1/2, par. 3-821)

 

 

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1    Sec. 3-821. Miscellaneous registration and title fees.
2    (a) Except as provided under subsection (h), the fee to be
3paid to the Secretary of State for the following certificates,
4registrations or evidences of proper registration, or for
5corrected or duplicate documents shall be in accordance with
6the following schedule:
7    Certificate of Title, except for an all-terrain
8vehicle or off-highway motorcycle, prior to July 1,
92019 $95
10    Certificate of Title, except for an all-terrain
11vehicle, off-highway motorcycle, or motor home, mini
12motor home or van camper, on and after July 1, 2019 $150
13    Certificate of Title for a motor home, mini motor
14home, or van camper, on and after July 1,2019 $250
15    Certificate of Title for an all-terrain vehicle
16or off-highway motorcycle$30
17    Certificate of Title for an all-terrain vehicle
18or off-highway motorcycle used for production
19agriculture, or accepted by a dealer in trade13
20    Certificate of Title for a low-speed vehicle30
21    Transfer of Registration or any evidence of
22proper registration $25
23    Duplicate Registration Card for plates or other
24evidence of proper registration3
25    Duplicate Registration Sticker or Stickers, each20

 

 

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1    Duplicate Certificate of Title, prior to July 1,
22019 95
3    Duplicate Certificate of Title, on and after July
41, 2019 $50
5    Corrected Registration Card or Card for other
6evidence of proper registration3
7    Corrected Certificate of Title95
8    Salvage Certificate, prior to July 1, 2019 4
9    Salvage Certificate, on and after July 1, 2019 $20
10    Fleet Reciprocity Permit15
11    Prorate Decal1
12    Prorate Backing Plate3
13    Special Corrected Certificate of Title15
14    Expedited Title Service (to be charged in addition
15to other applicable fees)30
16    Dealer Lien Release Certificate of Title20
17    Junking Certificate, on and after July 1, 2019 $10
18    A special corrected certificate of title shall be issued
19(i) to remove a co-owner's name due to the death of the
20co-owner, to transfer title to a spouse if the decedent-spouse
21was the sole owner on the title, or due to a divorce; (ii) to
22change a co-owner's name due to a marriage; or (iii) due to a
23name change under Article XXI of the Code of Civil Procedure.
24    There shall be no fee paid for a Junking Certificate prior
25to July 1, 2019.
26    There shall be no fee paid for a certificate of title

 

 

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1issued to a county when the vehicle is forfeited to the county
2under Article 36 of the Criminal Code of 2012.
3    (a-5) The Secretary of State may revoke a certificate of
4title and registration card and issue a corrected certificate
5of title and registration card, at no fee to the vehicle owner
6or lienholder, if there is proof that the vehicle
7identification number is erroneously shown on the original
8certificate of title.
9    (a-10) The Secretary of State may issue, in connection with
10the sale of a motor vehicle, a corrected title to a motor
11vehicle dealer upon application and submittal of a lien release
12letter from the lienholder listed in the files of the
13Secretary. In the case of a title issued by another state, the
14dealer must submit proof from the state that issued the last
15title. The corrected title, which shall be known as a dealer
16lien release certificate of title, shall be issued in the name
17of the vehicle owner without the named lienholder. If the motor
18vehicle is currently titled in a state other than Illinois, the
19applicant must submit either (i) a letter from the current
20lienholder releasing the lien and stating that the lienholder
21has possession of the title; or (ii) a letter from the current
22lienholder releasing the lien and a copy of the records of the
23department of motor vehicles for the state in which the vehicle
24is titled, showing that the vehicle is titled in the name of
25the applicant and that no liens are recorded other than the
26lien for which a release has been submitted. The fee for the

 

 

SB1939 Enrolled- 149 -LRB101 06618 RJF 51645 b

1dealer lien release certificate of title is $20.
2    (b) The Secretary may prescribe the maximum service charge
3to be imposed upon an applicant for renewal of a registration
4by any person authorized by law to receive and remit or
5transmit to the Secretary such renewal application and fees
6therewith.
7    (c) If payment is delivered to the Office of the Secretary
8of State as payment of any fee or tax under this Code, and such
9payment is not honored for any reason, the registrant or other
10person tendering the payment remains liable for the payment of
11such fee or tax. The Secretary of State may assess a service
12charge of $25 in addition to the fee or tax due and owing for
13all dishonored payments.
14    If the total amount then due and owing exceeds the sum of
15$100 and has not been paid in full within 60 days from the date
16the dishonored payment was first delivered to the Secretary of
17State, the Secretary of State shall assess a penalty of 25% of
18such amount remaining unpaid.
19    All amounts payable under this Section shall be computed to
20the nearest dollar. Out of each fee collected for dishonored
21payments, $5 shall be deposited in the Secretary of State
22Special Services Fund.
23    (d) The minimum fee and tax to be paid by any applicant for
24apportionment of a fleet of vehicles under this Code shall be
25$15 if the application was filed on or before the date
26specified by the Secretary together with fees and taxes due. If

 

 

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1an application and the fees or taxes due are filed after the
2date specified by the Secretary, the Secretary may prescribe
3the payment of interest at the rate of 1/2 of 1% per month or
4fraction thereof after such due date and a minimum of $8.
5    (e) Trucks, truck tractors, truck tractors with loads, and
6motor buses, any one of which having a combined total weight in
7excess of 12,000 lbs. shall file an application for a Fleet
8Reciprocity Permit issued by the Secretary of State. This
9permit shall be in the possession of any driver operating a
10vehicle on Illinois highways. Any foreign licensed vehicle of
11the second division operating at any time in Illinois without a
12Fleet Reciprocity Permit or other proper Illinois
13registration, shall subject the operator to the penalties
14provided in Section 3-834 of this Code. For the purposes of
15this Code, "Fleet Reciprocity Permit" means any second division
16motor vehicle with a foreign license and used only in
17interstate transportation of goods. The fee for such permit
18shall be $15 per fleet which shall include all vehicles of the
19fleet being registered.
20    (f) For purposes of this Section, "all-terrain vehicle or
21off-highway motorcycle used for production agriculture" means
22any all-terrain vehicle or off-highway motorcycle used in the
23raising of or the propagation of livestock, crops for sale for
24human consumption, crops for livestock consumption, and
25production seed stock grown for the propagation of feed grains
26and the husbandry of animals or for the purpose of providing a

 

 

SB1939 Enrolled- 151 -LRB101 06618 RJF 51645 b

1food product, including the husbandry of blood stock as a main
2source of providing a food product. "All-terrain vehicle or
3off-highway motorcycle used in production agriculture" also
4means any all-terrain vehicle or off-highway motorcycle used in
5animal husbandry, floriculture, aquaculture, horticulture, and
6viticulture.
7    (g) All of the proceeds of the additional fees imposed by
8Public Act 96-34 shall be deposited into the Capital Projects
9Fund.
10    (h) The fee for a duplicate registration sticker or
11stickers shall be the amount required under subsection (a) or
12the vehicle's annual registration fee amount, whichever is
13less.
14    (i) All of the proceeds of the additional fees imposed by
15this amendatory Act of the 101st General Assembly shall be
16deposited into the Road Fund.
17(Source: P.A. 99-260, eff. 1-1-16; 99-607, eff. 7-22-16;
18100-956, eff. 1-1-19.)
 
19    Section 15-50. The State Finance Act is amended by adding
20Sections 5.891, 5.893, and 5.894 as follows:
 
21    (30 ILCS 105/5.891 new)
22    Sec. 5.891. The Transportation Renewal Fund.
 
23    (30 ILCS 105/5.893 new)

 

 

SB1939 Enrolled- 152 -LRB101 06618 RJF 51645 b

1    Sec. 5.893. The Regional Transportation Authority Capital
2Improvement Fund.
 
3    (30 ILCS 105/5.894 new)
4    Sec. 5.894. The Downstate Mass Transportation Capital
5Improvement Fund.
 
6
ARTICLE 20. ILLINOIS VEHICLE CODE; VIOLATIONS

 
7    Section 20-5. The Illinois Vehicle Code is amended by
8changing Section 11-208.3 as follows:
 
9    (625 ILCS 5/11-208.3)  (from Ch. 95 1/2, par. 11-208.3)
10    Sec. 11-208.3. Administrative adjudication of violations
11of traffic regulations concerning the standing, parking, or
12condition of vehicles, automated traffic law violations, and
13automated speed enforcement system violations.
14    (a) Any municipality or county may provide by ordinance for
15a system of administrative adjudication of vehicular standing
16and parking violations and vehicle compliance violations as
17described in this subsection, automated traffic law violations
18as defined in Section 11-208.6, 11-208.9, or 11-1201.1, and
19automated speed enforcement system violations as defined in
20Section 11-208.8. The administrative system shall have as its
21purpose the fair and efficient enforcement of municipal or
22county regulations through the administrative adjudication of

 

 

SB1939 Enrolled- 153 -LRB101 06618 RJF 51645 b

1automated speed enforcement system or automated traffic law
2violations and violations of municipal or county ordinances
3regulating the standing and parking of vehicles, the condition
4and use of vehicle equipment, and the display of municipal or
5county wheel tax licenses within the municipality's or county's
6borders. The administrative system shall only have authority to
7adjudicate civil offenses carrying fines not in excess of $500
8or requiring the completion of a traffic education program, or
9both, that occur after the effective date of the ordinance
10adopting such a system under this Section. For purposes of this
11Section, "compliance violation" means a violation of a
12municipal or county regulation governing the condition or use
13of equipment on a vehicle or governing the display of a
14municipal or county wheel tax license.
15    (b) Any ordinance establishing a system of administrative
16adjudication under this Section shall provide for:
17        (1) A traffic compliance administrator authorized to
18    adopt, distribute and process parking, compliance, and
19    automated speed enforcement system or automated traffic
20    law violation notices and other notices required by this
21    Section, collect money paid as fines and penalties for
22    violation of parking and compliance ordinances and
23    automated speed enforcement system or automated traffic
24    law violations, and operate an administrative adjudication
25    system. The traffic compliance administrator also may make
26    a certified report to the Secretary of State under Section

 

 

SB1939 Enrolled- 154 -LRB101 06618 RJF 51645 b

1    6-306.5.
2        (2) A parking, standing, compliance, automated speed
3    enforcement system, or automated traffic law violation
4    notice that shall specify or include the date, time, and
5    place of violation of a parking, standing, compliance,
6    automated speed enforcement system, or automated traffic
7    law regulation; the particular regulation violated; any
8    requirement to complete a traffic education program; the
9    fine and any penalty that may be assessed for late payment
10    or failure to complete a required traffic education
11    program, or both, when so provided by ordinance; the
12    vehicle make or a photograph of the vehicle; the and state
13    registration number of the vehicle; and the identification
14    number of the person issuing the notice. With regard to
15    automated speed enforcement system or automated traffic
16    law violations, vehicle make shall be specified on the
17    automated speed enforcement system or automated traffic
18    law violation notice if the notice does not include a
19    photograph of the vehicle and the make is available and
20    readily discernible. With regard to municipalities or
21    counties with a population of 1 million or more, it shall
22    be grounds for dismissal of a parking violation if the
23    state registration number or vehicle make specified is
24    incorrect. The violation notice shall state that the
25    completion of any required traffic education program, the
26    payment of any indicated fine, and the payment of any

 

 

SB1939 Enrolled- 155 -LRB101 06618 RJF 51645 b

1    applicable penalty for late payment or failure to complete
2    a required traffic education program, or both, shall
3    operate as a final disposition of the violation. The notice
4    also shall contain information as to the availability of a
5    hearing in which the violation may be contested on its
6    merits. The violation notice shall specify the time and
7    manner in which a hearing may be had.
8        (3) Service of a the parking, standing, or compliance
9    violation notice by: (i) affixing the original or a
10    facsimile of the notice to an unlawfully parked or standing
11    vehicle; or (ii) by handing the notice to the operator of a
12    vehicle if he or she is present; or (iii) mailing the
13    notice to the address of the registered owner or lessee of
14    the cited vehicle as recorded with the Secretary of State
15    or the lessor of the motor vehicle within 30 days after the
16    Secretary of State or the lessor of the motor vehicle
17    notifies the municipality or county of the identity of the
18    owner or lessee of the vehicle, but not later than 90 days
19    after date of the violation, except that in the case of a
20    lessee of a motor vehicle, service of a parking, standing,
21    or compliance violation notice may occur no later than 210
22    days after the violation; and service of an automated speed
23    enforcement system or automated traffic law violation
24    notice by mail to the address of the registered owner or
25    lessee of the cited vehicle as recorded with the Secretary
26    of State or the lessor of the motor vehicle within 30 days

 

 

SB1939 Enrolled- 156 -LRB101 06618 RJF 51645 b

1    after the Secretary of State or the lessor of the motor
2    vehicle notifies the municipality or county of the identity
3    of the owner or lessee of the vehicle, but not later than
4    90 days after the violation, except that in the case of a
5    lessee of a motor vehicle, service of an automated traffic
6    law violation notice may occur no later than 210 days after
7    the violation. A person authorized by ordinance to issue
8    and serve parking, standing, and compliance violation
9    notices shall certify as to the correctness of the facts
10    entered on the violation notice by signing his or her name
11    to the notice at the time of service or in the case of a
12    notice produced by a computerized device, by signing a
13    single certificate to be kept by the traffic compliance
14    administrator attesting to the correctness of all notices
15    produced by the device while it was under his or her
16    control. In the case of an automated traffic law violation,
17    the ordinance shall require a determination by a technician
18    employed or contracted by the municipality or county that,
19    based on inspection of recorded images, the motor vehicle
20    was being operated in violation of Section 11-208.6,
21    11-208.9, or 11-1201.1 or a local ordinance. If the
22    technician determines that the vehicle entered the
23    intersection as part of a funeral procession or in order to
24    yield the right-of-way to an emergency vehicle, a citation
25    shall not be issued. In municipalities with a population of
26    less than 1,000,000 inhabitants and counties with a

 

 

SB1939 Enrolled- 157 -LRB101 06618 RJF 51645 b

1    population of less than 3,000,000 inhabitants, the
2    automated traffic law ordinance shall require that all
3    determinations by a technician that a motor vehicle was
4    being operated in violation of Section 11-208.6, 11-208.9,
5    or 11-1201.1 or a local ordinance must be reviewed and
6    approved by a law enforcement officer or retired law
7    enforcement officer of the municipality or county issuing
8    the violation. In municipalities with a population of
9    1,000,000 or more inhabitants and counties with a
10    population of 3,000,000 or more inhabitants, the automated
11    traffic law ordinance shall require that all
12    determinations by a technician that a motor vehicle was
13    being operated in violation of Section 11-208.6, 11-208.9,
14    or 11-1201.1 or a local ordinance must be reviewed and
15    approved by a law enforcement officer or retired law
16    enforcement officer of the municipality or county issuing
17    the violation or by an additional fully-trained reviewing
18    technician who is not employed by the contractor who
19    employs the technician who made the initial determination.
20    In the case of an automated speed enforcement system
21    violation, the ordinance shall require a determination by a
22    technician employed by the municipality, based upon an
23    inspection of recorded images, video or other
24    documentation, including documentation of the speed limit
25    and automated speed enforcement signage, and documentation
26    of the inspection, calibration, and certification of the

 

 

SB1939 Enrolled- 158 -LRB101 06618 RJF 51645 b

1    speed equipment, that the vehicle was being operated in
2    violation of Article VI of Chapter 11 of this Code or a
3    similar local ordinance. If the technician determines that
4    the vehicle speed was not determined by a calibrated,
5    certified speed equipment device based upon the speed
6    equipment documentation, or if the vehicle was an emergency
7    vehicle, a citation may not be issued. The automated speed
8    enforcement ordinance shall require that all
9    determinations by a technician that a violation occurred be
10    reviewed and approved by a law enforcement officer or
11    retired law enforcement officer of the municipality
12    issuing the violation or by an additional fully trained
13    reviewing technician who is not employed by the contractor
14    who employs the technician who made the initial
15    determination. Routine and independent calibration of the
16    speeds produced by automated speed enforcement systems and
17    equipment shall be conducted annually by a qualified
18    technician. Speeds produced by an automated speed
19    enforcement system shall be compared with speeds produced
20    by lidar or other independent equipment. Radar or lidar
21    equipment shall undergo an internal validation test no less
22    frequently than once each week. Qualified technicians
23    shall test loop based equipment no less frequently than
24    once a year. Radar equipment shall be checked for accuracy
25    by a qualified technician when the unit is serviced, when
26    unusual or suspect readings persist, or when deemed

 

 

SB1939 Enrolled- 159 -LRB101 06618 RJF 51645 b

1    necessary by a reviewing technician. Radar equipment shall
2    be checked with the internal frequency generator and the
3    internal circuit test whenever the radar is turned on.
4    Technicians must be alert for any unusual or suspect
5    readings, and if unusual or suspect readings of a radar
6    unit persist, that unit shall immediately be removed from
7    service and not returned to service until it has been
8    checked by a qualified technician and determined to be
9    functioning properly. Documentation of the annual
10    calibration results, including the equipment tested, test
11    date, technician performing the test, and test results,
12    shall be maintained and available for use in the
13    determination of an automated speed enforcement system
14    violation and issuance of a citation. The technician
15    performing the calibration and testing of the automated
16    speed enforcement equipment shall be trained and certified
17    in the use of equipment for speed enforcement purposes.
18    Training on the speed enforcement equipment may be
19    conducted by law enforcement, civilian, or manufacturer's
20    personnel and if applicable may be equivalent to the
21    equipment use and operations training included in the Speed
22    Measuring Device Operator Program developed by the
23    National Highway Traffic Safety Administration (NHTSA).
24    The vendor or technician who performs the work shall keep
25    accurate records on each piece of equipment the technician
26    calibrates and tests. As used in this paragraph,

 

 

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1    "fully-trained reviewing technician" means a person who
2    has received at least 40 hours of supervised training in
3    subjects which shall include image inspection and
4    interpretation, the elements necessary to prove a
5    violation, license plate identification, and traffic
6    safety and management. In all municipalities and counties,
7    the automated speed enforcement system or automated
8    traffic law ordinance shall require that no additional fee
9    shall be charged to the alleged violator for exercising his
10    or her right to an administrative hearing, and persons
11    shall be given at least 25 days following an administrative
12    hearing to pay any civil penalty imposed by a finding that
13    Section 11-208.6, 11-208.8, 11-208.9, or 11-1201.1 or a
14    similar local ordinance has been violated. The original or
15    a facsimile of the violation notice or, in the case of a
16    notice produced by a computerized device, a printed record
17    generated by the device showing the facts entered on the
18    notice, shall be retained by the traffic compliance
19    administrator, and shall be a record kept in the ordinary
20    course of business. A parking, standing, compliance,
21    automated speed enforcement system, or automated traffic
22    law violation notice issued, signed and served in
23    accordance with this Section, a copy of the notice, or the
24    computer generated record shall be prima facie correct and
25    shall be prima facie evidence of the correctness of the
26    facts shown on the notice. The notice, copy, or computer

 

 

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1    generated record shall be admissible in any subsequent
2    administrative or legal proceedings.
3        (4) An opportunity for a hearing for the registered
4    owner of the vehicle cited in the parking, standing,
5    compliance, automated speed enforcement system, or
6    automated traffic law violation notice in which the owner
7    may contest the merits of the alleged violation, and during
8    which formal or technical rules of evidence shall not
9    apply; provided, however, that under Section 11-1306 of
10    this Code the lessee of a vehicle cited in the violation
11    notice likewise shall be provided an opportunity for a
12    hearing of the same kind afforded the registered owner. The
13    hearings shall be recorded, and the person conducting the
14    hearing on behalf of the traffic compliance administrator
15    shall be empowered to administer oaths and to secure by
16    subpoena both the attendance and testimony of witnesses and
17    the production of relevant books and papers. Persons
18    appearing at a hearing under this Section may be
19    represented by counsel at their expense. The ordinance may
20    also provide for internal administrative review following
21    the decision of the hearing officer.
22        (5) Service of additional notices, sent by first class
23    United States mail, postage prepaid, to the address of the
24    registered owner of the cited vehicle as recorded with the
25    Secretary of State or, if any notice to that address is
26    returned as undeliverable, to the last known address

 

 

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1    recorded in a United States Post Office approved database,
2    or, under Section 11-1306 or subsection (p) of Section
3    11-208.6 or 11-208.9, or subsection (p) of Section 11-208.8
4    of this Code, to the lessee of the cited vehicle at the
5    last address known to the lessor of the cited vehicle at
6    the time of lease or, if any notice to that address is
7    returned as undeliverable, to the last known address
8    recorded in a United States Post Office approved database.
9    The service shall be deemed complete as of the date of
10    deposit in the United States mail. The notices shall be in
11    the following sequence and shall include but not be limited
12    to the information specified herein:
13            (i) A second notice of parking, standing, or
14        compliance violation if the first notice of the
15        violation was issued by affixing the original or a
16        facsimile of the notice to the unlawfully parked
17        vehicle or by handing the notice to the operator. This
18        notice shall specify or include the date and location
19        of the violation cited in the parking, standing, or
20        compliance violation notice, the particular regulation
21        violated, the vehicle make or a photograph of the
22        vehicle, the and state registration number of the
23        vehicle, any requirement to complete a traffic
24        education program, the fine and any penalty that may be
25        assessed for late payment or failure to complete a
26        traffic education program, or both, when so provided by

 

 

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1        ordinance, the availability of a hearing in which the
2        violation may be contested on its merits, and the time
3        and manner in which the hearing may be had. The notice
4        of violation shall also state that failure to complete
5        a required traffic education program, to pay the
6        indicated fine and any applicable penalty, or to appear
7        at a hearing on the merits in the time and manner
8        specified, will result in a final determination of
9        violation liability for the cited violation in the
10        amount of the fine or penalty indicated, and that, upon
11        the occurrence of a final determination of violation
12        liability for the failure, and the exhaustion of, or
13        failure to exhaust, available administrative or
14        judicial procedures for review, any incomplete traffic
15        education program or any unpaid fine or penalty, or
16        both, will constitute a debt due and owing the
17        municipality or county.
18            (ii) A notice of final determination of parking,
19        standing, compliance, automated speed enforcement
20        system, or automated traffic law violation liability.
21        This notice shall be sent following a final
22        determination of parking, standing, compliance,
23        automated speed enforcement system, or automated
24        traffic law violation liability and the conclusion of
25        judicial review procedures taken under this Section.
26        The notice shall state that the incomplete traffic

 

 

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1        education program or the unpaid fine or penalty, or
2        both, is a debt due and owing the municipality or
3        county. The notice shall contain warnings that failure
4        to complete any required traffic education program or
5        to pay any fine or penalty due and owing the
6        municipality or county, or both, within the time
7        specified may result in the municipality's or county's
8        filing of a petition in the Circuit Court to have the
9        incomplete traffic education program or unpaid fine or
10        penalty, or both, rendered a judgment as provided by
11        this Section, or may result in suspension of the
12        person's drivers license for failure to complete a
13        traffic education program or to pay fines or penalties,
14        or both, for 10 or more parking violations under
15        Section 6-306.5, or a combination of 5 or more
16        automated traffic law violations under Section
17        11-208.6 or 11-208.9 or automated speed enforcement
18        system violations under Section 11-208.8.
19        (6) A notice of impending drivers license suspension.
20    This notice shall be sent to the person liable for failure
21    to complete a required traffic education program or to pay
22    any fine or penalty that remains due and owing, or both, on
23    10 or more parking violations or combination of 5 or more
24    unpaid automated speed enforcement system or automated
25    traffic law violations. The notice shall state that failure
26    to complete a required traffic education program or to pay

 

 

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1    the fine or penalty owing, or both, within 45 days of the
2    notice's date will result in the municipality or county
3    notifying the Secretary of State that the person is
4    eligible for initiation of suspension proceedings under
5    Section 6-306.5 of this Code. The notice shall also state
6    that the person may obtain a photostatic copy of an
7    original ticket imposing a fine or penalty by sending a
8    self addressed, stamped envelope to the municipality or
9    county along with a request for the photostatic copy. The
10    notice of impending drivers license suspension shall be
11    sent by first class United States mail, postage prepaid, to
12    the address recorded with the Secretary of State or, if any
13    notice to that address is returned as undeliverable, to the
14    last known address recorded in a United States Post Office
15    approved database.
16        (7) Final determinations of violation liability. A
17    final determination of violation liability shall occur
18    following failure to complete the required traffic
19    education program or to pay the fine or penalty, or both,
20    after a hearing officer's determination of violation
21    liability and the exhaustion of or failure to exhaust any
22    administrative review procedures provided by ordinance.
23    Where a person fails to appear at a hearing to contest the
24    alleged violation in the time and manner specified in a
25    prior mailed notice, the hearing officer's determination
26    of violation liability shall become final: (A) upon denial

 

 

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1    of a timely petition to set aside that determination, or
2    (B) upon expiration of the period for filing the petition
3    without a filing having been made.
4        (8) A petition to set aside a determination of parking,
5    standing, compliance, automated speed enforcement system,
6    or automated traffic law violation liability that may be
7    filed by a person owing an unpaid fine or penalty. A
8    petition to set aside a determination of liability may also
9    be filed by a person required to complete a traffic
10    education program. The petition shall be filed with and
11    ruled upon by the traffic compliance administrator in the
12    manner and within the time specified by ordinance. The
13    grounds for the petition may be limited to: (A) the person
14    not having been the owner or lessee of the cited vehicle on
15    the date the violation notice was issued, (B) the person
16    having already completed the required traffic education
17    program or paid the fine or penalty, or both, for the
18    violation in question, and (C) excusable failure to appear
19    at or request a new date for a hearing. With regard to
20    municipalities or counties with a population of 1 million
21    or more, it shall be grounds for dismissal of a parking
22    violation if the state registration number, or vehicle
23    make, only if specified in the violation notice, is
24    incorrect. After the determination of parking, standing,
25    compliance, automated speed enforcement system, or
26    automated traffic law violation liability has been set

 

 

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1    aside upon a showing of just cause, the registered owner
2    shall be provided with a hearing on the merits for that
3    violation.
4        (9) Procedures for non-residents. Procedures by which
5    persons who are not residents of the municipality or county
6    may contest the merits of the alleged violation without
7    attending a hearing.
8        (10) A schedule of civil fines for violations of
9    vehicular standing, parking, compliance, automated speed
10    enforcement system, or automated traffic law regulations
11    enacted by ordinance pursuant to this Section, and a
12    schedule of penalties for late payment of the fines or
13    failure to complete required traffic education programs,
14    provided, however, that the total amount of the fine and
15    penalty for any one violation shall not exceed $250, except
16    as provided in subsection (c) of Section 11-1301.3 of this
17    Code.
18        (11) Other provisions as are necessary and proper to
19    carry into effect the powers granted and purposes stated in
20    this Section.
21    (c) Any municipality or county establishing vehicular
22standing, parking, compliance, automated speed enforcement
23system, or automated traffic law regulations under this Section
24may also provide by ordinance for a program of vehicle
25immobilization for the purpose of facilitating enforcement of
26those regulations. The program of vehicle immobilization shall

 

 

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1provide for immobilizing any eligible vehicle upon the public
2way by presence of a restraint in a manner to prevent operation
3of the vehicle. Any ordinance establishing a program of vehicle
4immobilization under this Section shall provide:
5        (1) Criteria for the designation of vehicles eligible
6    for immobilization. A vehicle shall be eligible for
7    immobilization when the registered owner of the vehicle has
8    accumulated the number of incomplete traffic education
9    programs or unpaid final determinations of parking,
10    standing, compliance, automated speed enforcement system,
11    or automated traffic law violation liability, or both, as
12    determined by ordinance.
13        (2) A notice of impending vehicle immobilization and a
14    right to a hearing to challenge the validity of the notice
15    by disproving liability for the incomplete traffic
16    education programs or unpaid final determinations of
17    parking, standing, compliance, automated speed enforcement
18    system, or automated traffic law violation liability, or
19    both, listed on the notice.
20        (3) The right to a prompt hearing after a vehicle has
21    been immobilized or subsequently towed without the
22    completion of the required traffic education program or
23    payment of the outstanding fines and penalties on parking,
24    standing, compliance, automated speed enforcement system,
25    or automated traffic law violations, or both, for which
26    final determinations have been issued. An order issued

 

 

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1    after the hearing is a final administrative decision within
2    the meaning of Section 3-101 of the Code of Civil
3    Procedure.
4        (4) A post immobilization and post-towing notice
5    advising the registered owner of the vehicle of the right
6    to a hearing to challenge the validity of the impoundment.
7    (d) Judicial review of final determinations of parking,
8standing, compliance, automated speed enforcement system, or
9automated traffic law violations and final administrative
10decisions issued after hearings regarding vehicle
11immobilization and impoundment made under this Section shall be
12subject to the provisions of the Administrative Review Law.
13    (e) Any fine, penalty, incomplete traffic education
14program, or part of any fine or any penalty remaining unpaid
15after the exhaustion of, or the failure to exhaust,
16administrative remedies created under this Section and the
17conclusion of any judicial review procedures shall be a debt
18due and owing the municipality or county and, as such, may be
19collected in accordance with applicable law. Completion of any
20required traffic education program and payment in full of any
21fine or penalty resulting from a standing, parking, compliance,
22automated speed enforcement system, or automated traffic law
23violation shall constitute a final disposition of that
24violation.
25    (f) After the expiration of the period within which
26judicial review may be sought for a final determination of

 

 

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1parking, standing, compliance, automated speed enforcement
2system, or automated traffic law violation, the municipality or
3county may commence a proceeding in the Circuit Court for
4purposes of obtaining a judgment on the final determination of
5violation. Nothing in this Section shall prevent a municipality
6or county from consolidating multiple final determinations of
7parking, standing, compliance, automated speed enforcement
8system, or automated traffic law violations against a person in
9a proceeding. Upon commencement of the action, the municipality
10or county shall file a certified copy or record of the final
11determination of parking, standing, compliance, automated
12speed enforcement system, or automated traffic law violation,
13which shall be accompanied by a certification that recites
14facts sufficient to show that the final determination of
15violation was issued in accordance with this Section and the
16applicable municipal or county ordinance. Service of the
17summons and a copy of the petition may be by any method
18provided by Section 2-203 of the Code of Civil Procedure or by
19certified mail, return receipt requested, provided that the
20total amount of fines and penalties for final determinations of
21parking, standing, compliance, automated speed enforcement
22system, or automated traffic law violations does not exceed
23$2500. If the court is satisfied that the final determination
24of parking, standing, compliance, automated speed enforcement
25system, or automated traffic law violation was entered in
26accordance with the requirements of this Section and the

 

 

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1applicable municipal or county ordinance, and that the
2registered owner or the lessee, as the case may be, had an
3opportunity for an administrative hearing and for judicial
4review as provided in this Section, the court shall render
5judgment in favor of the municipality or county and against the
6registered owner or the lessee for the amount indicated in the
7final determination of parking, standing, compliance,
8automated speed enforcement system, or automated traffic law
9violation, plus costs. The judgment shall have the same effect
10and may be enforced in the same manner as other judgments for
11the recovery of money.
12    (g) The fee for participating in a traffic education
13program under this Section shall not exceed $25.
14    A low-income individual required to complete a traffic
15education program under this Section who provides proof of
16eligibility for the federal earned income tax credit under
17Section 32 of the Internal Revenue Code or the Illinois earned
18income tax credit under Section 212 of the Illinois Income Tax
19Act shall not be required to pay any fee for participating in a
20required traffic education program.
21(Source: P.A. 97-29, eff. 1-1-12; 97-333, eff. 8-12-11; 97-672,
22eff. 7-1-12; 98-556, eff. 1-1-14; 98-1028, eff. 8-22-14.)
 
23
ARTICLE 25. COUNTY MOTOR FUEL TAX

 
24    Section 25-5. The Counties Code is amended by changing

 

 

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1Section 5-1035.1 as follows:
 
2    (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)
3    Sec. 5-1035.1. County Motor Fuel Tax Law.
4    (a) The county board of the counties of DuPage, Kane, Lake,
5Will, and McHenry may, by an ordinance or resolution adopted by
6an affirmative vote of a majority of the members elected or
7appointed to the county board, impose a tax upon all persons
8engaged in the county in the business of selling motor fuel, as
9now or hereafter defined in the Motor Fuel Tax Law, at retail
10for the operation of motor vehicles upon public highways or for
11the operation of recreational watercraft upon waterways. Kane
12County may exempt diesel fuel from the tax imposed pursuant to
13this Section. The initial tax rate may not be less than be
14imposed, in half-cent increments, at a rate not exceeding 4
15cents per gallon of motor fuel sold at retail within the county
16for the purpose of use or consumption and not for the purpose
17of resale and may not exceed 8 cents per gallon of motor fuel
18sold at retail within the county for the purpose of use or
19consumption and not for the purpose of resale. The proceeds
20from the tax shall be used by the county solely for the purpose
21of operating, constructing and improving public highways and
22waterways, and acquiring real property and right-of-ways for
23public highways and waterways within the county imposing the
24tax.
25    (a-5) By June 1, 2020, and by June 1 of each year

 

 

SB1939 Enrolled- 173 -LRB101 06618 RJF 51645 b

1thereafter, the Department of Revenue shall determine an annual
2rate increase to take effect on July 1 of that calendar year
3and continue through June 30 of the next calendar year. Not
4later than June 1 of each year, the Department of Revenue shall
5publish on its website the rate that will take effect on July 1
6of that calendar year. The rate shall be equal to the product
7of the rate in effect multiplied by the transportation fee
8index factor determined under Section 2e of the Motor Fuel Tax
9Law. The rate shall be rounded to the nearest one-tenth of a
10one cent. Each new rate may not exceed the rate in effect on
11June 30 of the previous year plus one cent.
12    (b) A tax imposed pursuant to this Section, and all civil
13penalties that may be assessed as an incident thereof, shall be
14administered, collected and enforced by the Illinois
15Department of Revenue in the same manner as the tax imposed
16under the Retailers' Occupation Tax Act, as now or hereafter
17amended, insofar as may be practicable; except that in the
18event of a conflict with the provisions of this Section, this
19Section shall control. The Department of Revenue shall have
20full power: to administer and enforce this Section; to collect
21all taxes and penalties due hereunder; to dispose of taxes and
22penalties so collected in the manner hereinafter provided; and
23to determine all rights to credit memoranda arising on account
24of the erroneous payment of tax or penalty hereunder.
25    (c) Whenever the Department determines that a refund shall
26be made under this Section to a claimant instead of issuing a

 

 

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

 

 

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

 

 

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1County Motor Fuel Tax Law.
2(Source: P.A. 98-1049, eff. 8-25-14.)
 
3
ARTICLE 30. SUPPLEMENTAL TRANSPORTATION FUNDING

 
4    Section 30-5. The Department of Transportation Law of the
5Civil Administrative Code of Illinois is amended by adding
6Section 2705-615 as follows:
 
7    (20 ILCS 2705/2705-615 new)
8    Sec. 2705-615. Supplemental funding; Illinois
9Transportation Enhancement Program.
10    (a) In addition to any other funding that may be provided
11to the Illinois Transportation Enhancement Program from
12federal, State, or other sources, including, but not limited
13to, the Transportation Alternatives Set-Aside of the Surface
14Transportation Block Grant Program, the Department shall set
15aside $50,000,000 received by the Department from the Road Fund
16for the projects in the following categories: pedestrian and
17bicycle facilities and the conversion of abandoned railroad
18corridors to trails.
19    (b) Except as provided in subsection (c), funds set aside
20under subsection (a) shall be administered according to the
21requirements of the current Guidelines Manual published by the
22Department for the Illinois Transportation Enhancement
23Program, including, but not limited to, decision-making by the

 

 

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1Department and the applicable Metropolitan Planning
2Organization and proportional fund distribution according to
3population size.
4    (c) For projects funded under this Section:
5        (1) local matching funding shall be required according
6    to a sliding scale based on community size, median income,
7    and total property tax base;
8        (2) Phase I Studies and Phase I Engineering Reports are
9    not required to be completed before application is made;
10    and
11        (3) at least 25% of funding shall be directed towards
12    projects in high-need communities, based on community
13    median income and total property tax base.
14    (d) The Department shall adopt rules necessary to implement
15this Section.
16    (e) The Department shall adhere to a 2-year funding cycle
17for the Illinois Transportation Enhancement Program with calls
18for projects at least every other year.
19    (f) The Department shall make all funded and unfunded the
20Illinois Transportation Enhancement Program applications
21publicly available upon completion of each funding cycle,
22including how each application scored on the program criteria.
 
23
ARTICLE 99. EFFECTIVE DATE

 
24    Section 999. Effective date. This Act takes effect upon
25becoming law.