HB5189 EngrossedLRB102 24779 AMQ 34022 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    (20 ILCS 605/605-332 rep.)
5    Section 5. The Department of Commerce and Economic
6Opportunity Law of the Civil Administrative Code of Illinois
7is amended by repealing Section 605-332.
 
8    (30 ILCS 105/5.543 rep.)
9    (30 ILCS 105/6z-54 rep.)
10    Section 10. The State Finance Act is amended by repealing
11Sections 5.543 and 6z-54.
 
12    Section 15. The Use Tax Act is amended by changing Section
139 as follows:
 
14    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
15    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
16and trailers that are required to be registered with an agency
17of this State, each retailer required or authorized to collect
18the tax imposed by this Act shall pay to the Department the
19amount of such tax (except as otherwise provided) at the time
20when he is required to file his return for the period during
21which such tax was collected, less a discount of 2.1% prior to

 

 

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1January 1, 1990, and 1.75% on and after January 1, 1990, or $5
2per calendar year, whichever is greater, which is allowed to
3reimburse the retailer for expenses incurred in collecting the
4tax, keeping records, preparing and filing returns, remitting
5the tax and supplying data to the Department on request. The
6discount under this Section is not allowed for the 1.25%
7portion of taxes paid on aviation fuel that is subject to the
8revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
947133. In the case of retailers who report and pay the tax on a
10transaction by transaction basis, as provided in this Section,
11such discount shall be taken with each such tax remittance
12instead of when such retailer files his periodic return. The
13discount allowed under this Section is allowed only for
14returns that are filed in the manner required by this Act. The
15Department may disallow the discount for retailers whose
16certificate of registration is revoked at the time the return
17is filed, but only if the Department's decision to revoke the
18certificate of registration has become final. A retailer need
19not remit that part of any tax collected by him to the extent
20that he is required to remit and does remit the tax imposed by
21the Retailers' Occupation Tax Act, with respect to the sale of
22the same property.
23    Where such tangible personal property is sold under a
24conditional sales contract, or under any other form of sale
25wherein the payment of the principal sum, or a part thereof, is
26extended beyond the close of the period for which the return is

 

 

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

 

 

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1the twentieth day of the following calendar month, stating:
2        1. The name of the seller;
3        2. The address of the principal place of business from
4    which he engages in the business of selling tangible
5    personal property at retail in this State;
6        3. The total amount of taxable receipts received by
7    him during the preceding calendar month from sales of
8    tangible personal property by him during such preceding
9    calendar month, including receipts from charge and time
10    sales, but less all deductions allowed 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    Each retailer required or authorized to collect the tax
18imposed by this Act on aviation fuel sold at retail in this
19State during the preceding calendar month shall, instead of
20reporting and paying tax on aviation fuel as otherwise
21required by this Section, report and pay such tax on a separate
22aviation fuel tax return. The requirements related to the
23return shall be as otherwise provided in this Section.
24Notwithstanding any other provisions of this Act to the
25contrary, retailers collecting tax on aviation fuel shall file
26all aviation fuel tax returns and shall make all aviation fuel

 

 

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1tax payments by electronic means in the manner and form
2required by the Department. For purposes of this Section,
3"aviation fuel" means jet fuel and aviation gasoline.
4    If a taxpayer fails to sign a return within 30 days after
5the proper notice and demand for signature by the Department,
6the return shall be considered valid and any amount shown to be
7due on the return shall be deemed assessed.
8    Notwithstanding any other provision of this Act to the
9contrary, retailers subject to tax on cannabis shall file all
10cannabis tax returns and shall make all cannabis tax payments
11by electronic means in the manner and form required by the
12Department.
13    Beginning October 1, 1993, a taxpayer who has an average
14monthly tax liability of $150,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1994, a taxpayer who has
17an average monthly tax liability of $100,000 or more shall
18make all payments required by rules of the Department by
19electronic funds transfer. Beginning October 1, 1995, a
20taxpayer who has an average monthly tax liability of $50,000
21or more shall make all payments required by rules of the
22Department by electronic funds transfer. Beginning October 1,
232000, a taxpayer who has an annual tax liability of $200,000 or
24more shall make all payments required by rules of the
25Department by electronic funds transfer. The term "annual tax
26liability" shall be the sum of the taxpayer's liabilities

 

 

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

 

 

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1    Before October 1, 2000, if the taxpayer's average monthly
2tax liability to the Department under this Act, the Retailers'
3Occupation Tax Act, the Service Occupation Tax Act, the
4Service Use Tax Act was $10,000 or more during the preceding 4
5complete calendar quarters, he shall file a return with the
6Department each month by the 20th day of the month next
7following the month during which such tax liability is
8incurred and shall make payments to the Department on or
9before the 7th, 15th, 22nd and last day of the month during
10which such liability is incurred. On and after October 1,
112000, if the taxpayer's average monthly tax liability to the
12Department under this Act, the Retailers' Occupation Tax Act,
13the Service Occupation Tax Act, and the Service Use Tax Act was
14$20,000 or more during the preceding 4 complete calendar
15quarters, he shall file a return with the Department each
16month by the 20th day of the month next following the month
17during which such tax liability is incurred and shall make
18payment to the Department on or before the 7th, 15th, 22nd and
19last day of the month during which such liability is incurred.
20If the month during which such tax liability is incurred began
21prior to January 1, 1985, each payment shall be in an amount
22equal to 1/4 of the taxpayer's actual liability for the month
23or an amount set by the Department not to exceed 1/4 of the
24average monthly liability of the taxpayer to the Department
25for the preceding 4 complete calendar quarters (excluding the
26month of highest liability and the month of lowest liability

 

 

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1in such 4 quarter period). If the month during which such tax
2liability is incurred begins on or after January 1, 1985, and
3prior to January 1, 1987, each payment shall be in an amount
4equal to 22.5% of the taxpayer's actual liability for the
5month or 27.5% of the taxpayer's liability for the same
6calendar month of the preceding year. If the month during
7which such tax liability is incurred begins on or after
8January 1, 1987, and prior to January 1, 1988, each payment
9shall be in an amount equal to 22.5% of the taxpayer's actual
10liability for the month or 26.25% of the taxpayer's liability
11for the same calendar month of the preceding year. If the month
12during which such tax liability is incurred begins on or after
13January 1, 1988, and prior to January 1, 1989, or begins on or
14after January 1, 1996, each payment shall be in an amount equal
15to 22.5% of the taxpayer's actual liability for the month or
1625% of the taxpayer's liability for the same calendar month of
17the preceding year. If the month during which such tax
18liability is incurred begins on or after January 1, 1989, and
19prior to January 1, 1996, each payment shall be in an amount
20equal to 22.5% of the taxpayer's actual liability for the
21month or 25% of the taxpayer's liability for the same calendar
22month of the preceding year or 100% of the taxpayer's actual
23liability for the quarter monthly reporting period. The amount
24of such quarter monthly payments shall be credited against the
25final tax liability of the taxpayer's return for that month.
26Before October 1, 2000, once applicable, the requirement of

 

 

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

 

 

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1reasonably foreseeable future will fall below the $20,000
2threshold stated above, then such taxpayer may petition the
3Department for a change in such taxpayer's reporting status.
4The Department shall change such taxpayer's reporting status
5unless it finds that such change is seasonal in nature and not
6likely to be long term. If any such quarter monthly payment is
7not paid at the time or in the amount required by this Section,
8then the taxpayer shall be liable for penalties and interest
9on the difference between the minimum amount due and the
10amount of such quarter monthly payment actually and timely
11paid, except insofar as the taxpayer has previously made
12payments for that month to the Department in excess of the
13minimum payments previously due as provided in this Section.
14The Department shall make reasonable rules and regulations to
15govern the quarter monthly payment amount and quarter monthly
16payment dates for taxpayers who file on other than a calendar
17monthly basis.
18    If any such payment provided for in this Section exceeds
19the taxpayer's liabilities under this Act, the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act and the
21Service Use Tax Act, as shown by an original monthly return,
22the Department shall issue to the taxpayer a credit memorandum
23no later than 30 days after the date of payment, which
24memorandum may be submitted by the taxpayer to the Department
25in payment of tax liability subsequently to be remitted by the
26taxpayer to the Department or be assigned by the taxpayer to a

 

 

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

 

 

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

 

 

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1retailer sells, except that if, in the same transaction, (i) a
2retailer of aircraft, watercraft, motor vehicles or trailers
3transfers more than one aircraft, watercraft, motor vehicle or
4trailer to another aircraft, watercraft, motor vehicle or
5trailer retailer for the purpose of resale or (ii) a retailer
6of aircraft, watercraft, motor vehicles, or trailers transfers
7more than one aircraft, watercraft, motor vehicle, or trailer
8to a purchaser for use as a qualifying rolling stock as
9provided in Section 3-55 of this Act, then that seller may
10report the transfer of all the aircraft, watercraft, motor
11vehicles or trailers involved in that transaction to the
12Department on the same uniform invoice-transaction reporting
13return form. For purposes of this Section, "watercraft" means
14a Class 2, Class 3, or Class 4 watercraft as defined in Section
153-2 of the Boat Registration and Safety Act, a personal
16watercraft, or any boat equipped with an inboard motor.
17    In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, every person who is engaged in the
20business of leasing or renting such items and who, in
21connection with such business, sells any such item to a
22retailer for the purpose of resale is, notwithstanding any
23other provision of this Section to the contrary, authorized to
24meet the return-filing requirement of this Act by reporting
25the transfer of all the aircraft, watercraft, motor vehicles,
26or trailers transferred for resale during a month to the

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund, a special
3fund in the State Treasury which is hereby created, the net
4revenue realized for the preceding month from the 1% tax
5imposed under this Act.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund 4% of the
8net revenue realized for the preceding month from the 6.25%
9general rate on the selling price of tangible personal
10property which is purchased outside Illinois at retail from a
11retailer and which is titled or registered by an agency of this
12State's government.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund, a special
15fund in the State Treasury, 20% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property, other than (i) tangible
18personal property which is purchased outside Illinois at
19retail from a retailer and which is titled or registered by an
20agency of this State's government and (ii) aviation fuel sold
21on or after December 1, 2019. This exception for aviation fuel
22only applies for so long as the revenue use requirements of 49
23U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
24    For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the net revenue realized for the preceding month

 

 

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1from the 6.25% general rate on the selling price of aviation
2fuel, less an amount estimated by the Department to be
3required for refunds of the 20% portion of the tax on aviation
4fuel under this Act, which amount shall be deposited into the
5Aviation Fuel Sales Tax Refund Fund. The Department shall only
6pay moneys into the State Aviation Program Fund and the
7Aviation Fuels Sales Tax Refund Fund under this Act for so long
8as the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the State and Local Sales Tax Reform Fund 100% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol. Beginning
14September 1, 2010, each month the Department shall pay into
15the State and Local Sales Tax Reform Fund 100% of the net
16revenue realized for the preceding month from the 1.25% rate
17on the selling price of sales tax holiday items.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the net revenue
20realized for the preceding month from the 6.25% general rate
21on the selling price of tangible personal property which is
22purchased outside Illinois at retail from a retailer and which
23is titled or registered by an agency of this State's
24government.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

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

 

 

HB5189 Engrossed- 22 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 23 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 24 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 25 -LRB102 24779 AMQ 34022 b

1Chairman of the Metropolitan Pier and Exposition Authority
2provided under Section 8.25f of the State Finance Act, but not
3in excess of the sums designated as "Total Deposit", shall be
4deposited in the aggregate from collections under Section 9 of
5the Use Tax Act, Section 9 of the Service Use Tax Act, Section
69 of the Service Occupation Tax Act, and Section 3 of the
7Retailers' Occupation Tax Act into the McCormick Place
8Expansion Project Fund in the specified fiscal years.
9Fiscal YearTotal Deposit
101993         $0
111994 53,000,000
121995 58,000,000
131996 61,000,000
141997 64,000,000
151998 68,000,000
161999 71,000,000
172000 75,000,000
182001 80,000,000
192002 93,000,000
202003 99,000,000
212004103,000,000
222005108,000,000
232006113,000,000
242007119,000,000
252008126,000,000
262009132,000,000

 

 

HB5189 Engrossed- 26 -LRB102 24779 AMQ 34022 b

12010139,000,000
22011146,000,000
32012153,000,000
42013161,000,000
52014170,000,000
62015179,000,000
72016189,000,000
82017199,000,000
92018210,000,000
102019221,000,000
112020233,000,000
122021300,000,000
132022300,000,000
142023300,000,000
152024 300,000,000
162025 300,000,000
172026 300,000,000
182027 375,000,000
192028 375,000,000
202029 375,000,000
212030 375,000,000
222031 375,000,000
232032 375,000,000
242033 375,000,000
252034375,000,000
262035375,000,000

 

 

HB5189 Engrossed- 27 -LRB102 24779 AMQ 34022 b

12036450,000,000
2and
3each fiscal year
4thereafter that bonds
5are outstanding under
6Section 13.2 of the
7Metropolitan Pier and
8Exposition Authority Act,
9but not after fiscal year 2060.
10    Beginning July 20, 1993 and in each month of each fiscal
11year thereafter, one-eighth of the amount requested in the
12certificate of the Chairman of the Metropolitan Pier and
13Exposition Authority for that fiscal year, less the amount
14deposited into the McCormick Place Expansion Project Fund by
15the State Treasurer in the respective month under subsection
16(g) of Section 13 of the Metropolitan Pier and Exposition
17Authority Act, plus cumulative deficiencies in the deposits
18required under this Section for previous months and years,
19shall be deposited into the McCormick Place Expansion Project
20Fund, until the full amount requested for the fiscal year, but
21not in excess of the amount specified above as "Total
22Deposit", has been deposited.
23    Subject to payment of amounts into the Capital Projects
24Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

HB5189 Engrossed- 28 -LRB102 24779 AMQ 34022 b

1enacted, for aviation fuel sold on or after December 1, 2019,
2the Department shall each month deposit into the Aviation Fuel
3Sales Tax Refund Fund an amount estimated by the Department to
4be required for refunds of the 80% portion of the tax on
5aviation fuel under this Act. The Department shall only
6deposit moneys into the Aviation Fuel Sales Tax Refund Fund
7under this paragraph for so long as the revenue use
8requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the State.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois
15Tax Increment Fund 0.27% of 80% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a
2325-year period, the Department shall each month pay into the
24Energy Infrastructure Fund 80% of the net revenue realized
25from the 6.25% general rate on the selling price of
26Illinois-mined coal that was sold to an eligible business. For

 

 

HB5189 Engrossed- 29 -LRB102 24779 AMQ 34022 b

1purposes of this paragraph, the term "eligible business" means
2a new electric generating facility certified pursuant to
3Section 605-332 of the Department of Commerce and Economic
4Opportunity Law of the Civil Administrative Code of Illinois.
5    Subject to payment of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, and the
7Illinois Tax Increment Fund, and the Energy Infrastructure
8Fund pursuant to the preceding paragraphs or in any amendments
9to this Section hereafter enacted, beginning on the first day
10of the first calendar month to occur on or after August 26,
112014 (the effective date of Public Act 98-1098), each month,
12from the collections made under Section 9 of the Use Tax Act,
13Section 9 of the Service Use Tax Act, Section 9 of the Service
14Occupation Tax Act, and Section 3 of the Retailers' Occupation
15Tax Act, the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year
20by the Audit Bureau of the Department under the Use Tax Act,
21the Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24    Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the

 

 

HB5189 Engrossed- 30 -LRB102 24779 AMQ 34022 b

1Tax Compliance and Administration Fund as provided in this
2Section, beginning on July 1, 2018 the Department shall pay
3each month into the Downstate Public Transportation Fund the
4moneys required to be so paid under Section 2-3 of the
5Downstate Public Transportation Act.
6    Subject to successful execution and delivery of a
7public-private agreement between the public agency and private
8entity and completion of the civic build, beginning on July 1,
92023, of the remainder of the moneys received by the
10Department under the Use Tax Act, the Service Use Tax Act, the
11Service Occupation Tax Act, and this Act, the Department shall
12deposit the following specified deposits in the aggregate from
13collections under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, as required under Section 8.25g of the State Finance Act
16for distribution consistent with the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18The moneys received by the Department pursuant to this Act and
19required to be deposited into the Civic and Transit
20Infrastructure Fund are subject to the pledge, claim, and
21charge set forth in Section 25-55 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23As used in this paragraph, "civic build", "private entity",
24"public-private agreement", and "public agency" have the
25meanings provided in Section 25-10 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

HB5189 Engrossed- 31 -LRB102 24779 AMQ 34022 b

1        Fiscal Year............................Total Deposit
2        2024....................................$200,000,000
3        2025....................................$206,000,000
4        2026....................................$212,200,000
5        2027....................................$218,500,000
6        2028....................................$225,100,000
7        2029....................................$288,700,000
8        2030....................................$298,900,000
9        2031....................................$309,300,000
10        2032....................................$320,100,000
11        2033....................................$331,200,000
12        2034....................................$341,200,000
13        2035....................................$351,400,000
14        2036....................................$361,900,000
15        2037....................................$372,800,000
16        2038....................................$384,000,000
17        2039....................................$395,500,000
18        2040....................................$407,400,000
19        2041....................................$419,600,000
20        2042....................................$432,200,000
21        2043....................................$445,100,000
22    Beginning July 1, 2021 and until July 1, 2022, subject to
23the payment of amounts into the State and Local Sales Tax
24Reform Fund, the Build Illinois Fund, the McCormick Place
25Expansion Project Fund, the Illinois Tax Increment Fund, the
26Energy Infrastructure Fund, and the Tax Compliance and

 

 

HB5189 Engrossed- 32 -LRB102 24779 AMQ 34022 b

1Administration Fund as provided in this Section, the
2Department shall pay each month into the Road Fund the amount
3estimated to represent 16% of the net revenue realized from
4the taxes imposed on motor fuel and gasohol. Beginning July 1,
52022 and until July 1, 2023, subject to the payment of amounts
6into the State and Local Sales Tax Reform Fund, the Build
7Illinois Fund, the McCormick Place Expansion Project Fund, the
8Illinois Tax Increment Fund, the Energy Infrastructure Fund,
9and the Tax Compliance and Administration Fund as provided in
10this Section, the Department shall pay each month into the
11Road Fund the amount estimated to represent 32% of the net
12revenue realized from the taxes imposed on motor fuel and
13gasohol. Beginning July 1, 2023 and until July 1, 2024,
14subject to the payment of amounts into the State and Local
15Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
16Place Expansion Project Fund, the Illinois Tax Increment Fund,
17the Energy Infrastructure Fund, and the Tax Compliance and
18Administration Fund as provided in this Section, the
19Department shall pay each month into the Road Fund the amount
20estimated to represent 48% of the net revenue realized from
21the taxes imposed on motor fuel and gasohol. Beginning July 1,
222024 and until July 1, 2025, subject to the payment of amounts
23into the State and Local Sales Tax Reform Fund, the Build
24Illinois Fund, the McCormick Place Expansion Project Fund, the
25Illinois Tax Increment Fund, the Energy Infrastructure Fund,
26and the Tax Compliance and Administration Fund as provided in

 

 

HB5189 Engrossed- 33 -LRB102 24779 AMQ 34022 b

1this Section, the Department shall pay each month into the
2Road Fund the amount estimated to represent 64% of the net
3revenue realized from the taxes imposed on motor fuel and
4gasohol. Beginning on July 1, 2025, 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
10each month into the Road Fund the amount estimated to
11represent 80% of the net revenue realized from the taxes
12imposed on motor fuel and gasohol. As used in this paragraph
13"motor fuel" has the meaning given to that term in Section 1.1
14of the Motor Fuel Tax Act, and "gasohol" has the meaning given
15to that term in Section 3-40 of this Act.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, 75% thereof shall be paid into the State
18Treasury and 25% shall be reserved in a special account and
19used only for the transfer to the Common School Fund as part of
20the monthly transfer from the General Revenue Fund in
21accordance with Section 8a of the State Finance Act.
22    As soon as possible after the first day of each month, upon
23certification of the Department of Revenue, the Comptroller
24shall order transferred and the Treasurer shall transfer from
25the General Revenue Fund to the Motor Fuel Tax Fund an amount
26equal to 1.7% of 80% of the net revenue realized under this Act

 

 

HB5189 Engrossed- 34 -LRB102 24779 AMQ 34022 b

1for the second preceding month. Beginning April 1, 2000, this
2transfer is no longer required and shall not be made.
3    Net revenue realized for a month shall be the revenue
4collected by the State pursuant to this Act, less the amount
5paid out during that month as refunds to taxpayers for
6overpayment of liability.
7    For greater simplicity of administration, manufacturers,
8importers and wholesalers whose products are sold at retail in
9Illinois by numerous retailers, and who wish to do so, may
10assume the responsibility for accounting and paying to the
11Department all tax accruing under this Act with respect to
12such sales, if the retailers who are affected do not make
13written objection to the Department to this arrangement.
14(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
15100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1615, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
1725-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
186-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
19    Section 20. The Service Use Tax Act is amended by changing
20Section 9 as follows:
 
21    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
22    Sec. 9. Each serviceman required or authorized to collect
23the tax herein imposed shall pay to the Department the amount
24of such tax (except as otherwise provided) at the time when he

 

 

HB5189 Engrossed- 35 -LRB102 24779 AMQ 34022 b

1is required to file his return for the period during which such
2tax was collected, less a discount of 2.1% prior to January 1,
31990 and 1.75% on and after January 1, 1990, or $5 per calendar
4year, whichever is greater, which is allowed to reimburse the
5serviceman for expenses incurred in collecting the tax,
6keeping records, preparing and filing returns, remitting the
7tax and supplying data to the Department on request. The
8discount under this Section is not allowed for the 1.25%
9portion of taxes paid on aviation fuel that is subject to the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133. The discount allowed under this Section is allowed only
12for returns that are filed in the manner required by this Act.
13The Department may disallow the discount for servicemen whose
14certificate of registration is revoked at the time the return
15is filed, but only if the Department's decision to revoke the
16certificate of registration has become final. A serviceman
17need not remit that part of any tax collected by him to the
18extent that he is required to pay and does pay the tax imposed
19by the Service Occupation Tax Act with respect to his sale of
20service involving the incidental transfer by him of the same
21property.
22    Except as provided hereinafter in this Section, on or
23before the twentieth day of each calendar month, such
24serviceman shall file a return for the preceding calendar
25month in accordance with reasonable Rules and Regulations to
26be promulgated by the Department. Such return shall be filed

 

 

HB5189 Engrossed- 36 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 37 -LRB102 24779 AMQ 34022 b

1        5. The amount of tax due;
2        5-5. The signature of the taxpayer; and
3        6. Such other reasonable information as the Department
4    may require.
5    Each serviceman required or authorized to collect the tax
6imposed by this Act on aviation fuel transferred as an
7incident of a sale of service in this State during the
8preceding calendar month shall, instead of reporting and
9paying tax on aviation fuel as otherwise required by this
10Section, report and pay such tax on a separate aviation fuel
11tax return. The requirements related to the return shall be as
12otherwise provided in this Section. Notwithstanding any other
13provisions of this Act to the contrary, servicemen collecting
14tax on aviation fuel shall file all aviation fuel tax returns
15and shall make all aviation fuel tax payments by electronic
16means in the manner and form required by the Department. For
17purposes of this Section, "aviation fuel" means jet fuel and
18aviation gasoline.
19    If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23    Notwithstanding any other provision of this Act to the
24contrary, servicemen subject to tax on cannabis shall file all
25cannabis tax returns and shall make all cannabis tax payments
26by electronic means in the manner and form required by the

 

 

HB5189 Engrossed- 38 -LRB102 24779 AMQ 34022 b

1Department.
2    Beginning October 1, 1993, a taxpayer who has an average
3monthly tax liability of $150,000 or more shall make all
4payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1994, a taxpayer who has
6an average monthly tax liability of $100,000 or more shall
7make all payments required by rules of the Department by
8electronic funds transfer. Beginning October 1, 1995, a
9taxpayer who has an average monthly tax liability of $50,000
10or more shall make all payments required by rules of the
11Department by electronic funds transfer. Beginning October 1,
122000, a taxpayer who has an annual tax liability of $200,000 or
13more shall make all payments required by rules of the
14Department by electronic funds transfer. The term "annual tax
15liability" shall be the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year. The term "average monthly
19tax liability" means the sum of the taxpayer's liabilities
20under this Act, and under all other State and local occupation
21and use tax laws administered by the Department, for the
22immediately preceding calendar year divided by 12. Beginning
23on October 1, 2002, a taxpayer who has a tax liability in the
24amount set forth in subsection (b) of Section 2505-210 of the
25Department of Revenue Law shall make all payments required by
26rules of the Department by electronic funds transfer.

 

 

HB5189 Engrossed- 39 -LRB102 24779 AMQ 34022 b

1    Before August 1 of each year beginning in 1993, the
2Department shall notify all taxpayers required to make
3payments by electronic funds transfer. All taxpayers required
4to make payments by electronic funds transfer shall make those
5payments for a minimum of one year beginning on October 1.
6    Any taxpayer not required to make payments by electronic
7funds transfer may make payments by electronic funds transfer
8with the permission of the Department.
9    All taxpayers required to make payment by electronic funds
10transfer and any taxpayers authorized to voluntarily make
11payments by electronic funds transfer shall make those
12payments in the manner authorized by the Department.
13    The Department shall adopt such rules as are necessary to
14effectuate a program of electronic funds transfer and the
15requirements of this Section.
16    If the serviceman is otherwise required to file a monthly
17return and if the serviceman's average monthly tax liability
18to the Department does not exceed $200, the Department may
19authorize his returns to be filed on a quarter annual basis,
20with the return for January, February and March of a given year
21being due by April 20 of such year; with the return for April,
22May and June of a given year being due by July 20 of such year;
23with the return for July, August and September of a given year
24being due by October 20 of such year, and with the return for
25October, November and December of a given year being due by
26January 20 of the following year.

 

 

HB5189 Engrossed- 40 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 41 -LRB102 24779 AMQ 34022 b

1serviceman may be required to pay or remit to the Department,
2as shown by such return, provided that the amount of the tax to
3be deducted shall previously have been remitted to the
4Department by such serviceman. If the serviceman shall not
5previously have remitted the amount of such tax to the
6Department, he shall be entitled to no deduction hereunder
7upon refunding such tax to the purchaser.
8    Any serviceman filing a return hereunder shall also
9include the total tax upon the selling price of tangible
10personal property purchased for use by him as an incident to a
11sale of service, and such serviceman shall remit the amount of
12such tax to the Department when filing such return.
13    If experience indicates such action to be practicable, the
14Department may prescribe and furnish a combination or joint
15return which will enable servicemen, who are required to file
16returns hereunder and also under the Service Occupation Tax
17Act, to furnish all the return information required by both
18Acts on the one form.
19    Where the serviceman has more than one business registered
20with the Department under separate registration hereunder,
21such serviceman shall not file each return that is due as a
22single return covering all such registered businesses, but
23shall file separate returns for each such registered business.
24    Beginning January 1, 1990, each month the Department shall
25pay into the State and Local Tax Reform Fund, a special fund in
26the State Treasury, the net revenue realized for the preceding

 

 

HB5189 Engrossed- 42 -LRB102 24779 AMQ 34022 b

1month from the 1% tax imposed under this Act.
2    Beginning January 1, 1990, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 20% of the
4net revenue realized for the preceding month from the 6.25%
5general rate on transfers of tangible personal property, other
6than (i) tangible personal property which is purchased outside
7Illinois at retail from a retailer and which is titled or
8registered by an agency of this State's government and (ii)
9aviation fuel sold on or after December 1, 2019. This
10exception for aviation fuel only applies for so long as the
11revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1247133 are binding on the State.
13    For aviation fuel sold on or after December 1, 2019, each
14month the Department shall pay into the State Aviation Program
15Fund 20% of the net revenue realized for the preceding month
16from the 6.25% general rate on the selling price of aviation
17fuel, less an amount estimated by the Department to be
18required for refunds of the 20% portion of the tax on aviation
19fuel under this Act, which amount shall be deposited into the
20Aviation Fuel Sales Tax Refund Fund. The Department shall only
21pay moneys into the State Aviation Program Fund and the
22Aviation Fuel Sales Tax Refund Fund under this Act for so long
23as the revenue use requirements of 49 U.S.C. 47107(b) and 49
24U.S.C. 47133 are binding on the State.
25    Beginning August 1, 2000, each month the Department shall
26pay into the State and Local Sales Tax Reform Fund 100% of the

 

 

HB5189 Engrossed- 43 -LRB102 24779 AMQ 34022 b

1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol.
3    Beginning October 1, 2009, each month the Department shall
4pay into the Capital Projects Fund an amount that is equal to
5an amount estimated by the Department to represent 80% of the
6net revenue realized for the preceding month from the sale of
7candy, grooming and hygiene products, and soft drinks that had
8been taxed at a rate of 1% prior to September 1, 2009 but that
9are now taxed at 6.25%.
10    Beginning July 1, 2013, each month the Department shall
11pay into the Underground Storage Tank Fund from the proceeds
12collected under this Act, the Use Tax Act, the Service
13Occupation Tax Act, and the Retailers' Occupation Tax Act an
14amount equal to the average monthly deficit in the Underground
15Storage Tank Fund during the prior year, as certified annually
16by the Illinois Environmental Protection Agency, but the total
17payment into the Underground Storage Tank Fund under this Act,
18the Use Tax Act, the Service Occupation Tax Act, and the
19Retailers' Occupation Tax Act shall not exceed $18,000,000 in
20any State fiscal year. As used in this paragraph, the "average
21monthly deficit" shall be equal to the difference between the
22average monthly claims for payment by the fund and the average
23monthly revenues deposited into the fund, excluding payments
24made pursuant to this paragraph.
25    Beginning July 1, 2015, of the remainder of the moneys
26received by the Department under the Use Tax Act, this Act, the

 

 

HB5189 Engrossed- 44 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 45 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 46 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 47 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 48 -LRB102 24779 AMQ 34022 b

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021300,000,000
92022300,000,000
102023300,000,000
112024 300,000,000
122025 300,000,000
132026 300,000,000
142027 375,000,000
152028 375,000,000
162029 375,000,000
172030 375,000,000
182031 375,000,000
192032 375,000,000
202033 375,000,000
212034375,000,000
222035375,000,000
232036450,000,000
24and
25each fiscal year
26thereafter that bonds

 

 

HB5189 Engrossed- 49 -LRB102 24779 AMQ 34022 b

1are outstanding under
2Section 13.2 of the
3Metropolitan Pier and
4Exposition Authority Act,
5but not after fiscal year 2060.
6    Beginning July 20, 1993 and in each month of each fiscal
7year thereafter, one-eighth of the amount requested in the
8certificate of the Chairman of the Metropolitan Pier and
9Exposition Authority for that fiscal year, less the amount
10deposited into the McCormick Place Expansion Project Fund by
11the State Treasurer in the respective month under subsection
12(g) of Section 13 of the Metropolitan Pier and Exposition
13Authority Act, plus cumulative deficiencies in the deposits
14required under this Section for previous months and years,
15shall be deposited into the McCormick Place Expansion Project
16Fund, until the full amount requested for the fiscal year, but
17not in excess of the amount specified above as "Total
18Deposit", has been deposited.
19    Subject to payment of amounts into the Capital Projects
20Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, for aviation fuel sold on or after December 1, 2019,
24the Department shall each month deposit into the Aviation Fuel
25Sales Tax Refund Fund an amount estimated by the Department to
26be required for refunds of the 80% portion of the tax on

 

 

HB5189 Engrossed- 50 -LRB102 24779 AMQ 34022 b

1aviation fuel under this Act. The Department shall only
2deposit moneys into the Aviation Fuel Sales Tax Refund Fund
3under this paragraph for so long as the revenue use
4requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5binding on the State.
6    Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois
11Tax Increment Fund 0.27% of 80% of the net revenue realized for
12the preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a
1925-year period, the Department shall each month pay into the
20Energy Infrastructure Fund 80% of the net revenue realized
21from the 6.25% general rate on the selling price of
22Illinois-mined coal that was sold to an eligible business. For
23purposes of this paragraph, the term "eligible business" means
24a new electric generating facility certified pursuant to
25Section 605-332 of the Department of Commerce and Economic
26Opportunity Law of the Civil Administrative Code of Illinois.

 

 

HB5189 Engrossed- 51 -LRB102 24779 AMQ 34022 b

1    Subject to payment of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, and the
3Illinois Tax Increment Fund, and the Energy Infrastructure
4Fund pursuant to the preceding paragraphs or in any amendments
5to this Section hereafter enacted, beginning on the first day
6of the first calendar month to occur on or after August 26,
72014 (the effective date of Public Act 98-1098), each month,
8from the collections made under Section 9 of the Use Tax Act,
9Section 9 of the Service Use Tax Act, Section 9 of the Service
10Occupation Tax Act, and Section 3 of the Retailers' Occupation
11Tax Act, the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year
16by the Audit Bureau of the Department under the Use Tax Act,
17the Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20    Subject to payments of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, the Energy Infrastructure Fund, and the
23Tax Compliance and Administration Fund as provided in this
24Section, beginning on July 1, 2018 the Department shall pay
25each month into the Downstate Public Transportation Fund the
26moneys required to be so paid under Section 2-3 of the

 

 

HB5189 Engrossed- 52 -LRB102 24779 AMQ 34022 b

1Downstate Public Transportation Act.
2    Subject to successful execution and delivery of a
3public-private agreement between the public agency and private
4entity and completion of the civic build, beginning on July 1,
52023, of the remainder of the moneys received by the
6Department under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and this Act, the Department shall
8deposit the following specified deposits in the aggregate from
9collections under the Use Tax Act, the Service Use Tax Act, the
10Service Occupation Tax Act, and the Retailers' Occupation Tax
11Act, as required under Section 8.25g of the State Finance Act
12for distribution consistent with the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14The moneys received by the Department pursuant to this Act and
15required to be deposited into the Civic and Transit
16Infrastructure Fund are subject to the pledge, claim, and
17charge set forth in Section 25-55 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19As used in this paragraph, "civic build", "private entity",
20"public-private agreement", and "public agency" have the
21meanings provided in Section 25-10 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23        Fiscal Year............................Total Deposit
24        2024....................................$200,000,000
25        2025....................................$206,000,000
26        2026....................................$212,200,000

 

 

HB5189 Engrossed- 53 -LRB102 24779 AMQ 34022 b

1        2027....................................$218,500,000
2        2028....................................$225,100,000
3        2029....................................$288,700,000
4        2030....................................$298,900,000
5        2031....................................$309,300,000
6        2032....................................$320,100,000
7        2033....................................$331,200,000
8        2034....................................$341,200,000
9        2035....................................$351,400,000
10        2036....................................$361,900,000
11        2037....................................$372,800,000
12        2038....................................$384,000,000
13        2039....................................$395,500,000
14        2040....................................$407,400,000
15        2041....................................$419,600,000
16        2042....................................$432,200,000
17        2043....................................$445,100,000
18    Beginning July 1, 2021 and until July 1, 2022, subject to
19the payment of amounts into the State and Local Sales Tax
20Reform Fund, the Build Illinois Fund, the McCormick Place
21Expansion Project Fund, the Illinois Tax Increment Fund, the
22Energy Infrastructure Fund, and the Tax Compliance and
23Administration Fund as provided in this Section, the
24Department shall pay each month into the Road Fund the amount
25estimated to represent 16% of the net revenue realized from
26the taxes imposed on motor fuel and gasohol. Beginning July 1,

 

 

HB5189 Engrossed- 54 -LRB102 24779 AMQ 34022 b

12022 and until July 1, 2023, subject to the payment of amounts
2into the State and Local Sales Tax Reform Fund, the Build
3Illinois Fund, the McCormick Place Expansion Project Fund, the
4Illinois Tax Increment Fund, the Energy Infrastructure Fund,
5and the Tax Compliance and Administration Fund as provided in
6this Section, the Department shall pay each month into the
7Road Fund the amount estimated to represent 32% of the net
8revenue realized from the taxes imposed on motor fuel and
9gasohol. Beginning July 1, 2023 and until July 1, 2024,
10subject to the payment of amounts into the State and Local
11Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
12Place Expansion Project Fund, the Illinois Tax Increment Fund,
13the Energy Infrastructure Fund, and the Tax Compliance and
14Administration Fund as provided in this Section, the
15Department shall pay each month into the Road Fund the amount
16estimated to represent 48% of the net revenue realized from
17the taxes imposed on motor fuel and gasohol. Beginning July 1,
182024 and until July 1, 2025, subject to the payment of amounts
19into the State and Local Sales Tax Reform Fund, the Build
20Illinois Fund, the McCormick Place Expansion Project Fund, the
21Illinois Tax Increment Fund, the Energy Infrastructure Fund,
22and the Tax Compliance and Administration Fund as provided in
23this Section, the Department shall pay each month into the
24Road Fund the amount estimated to represent 64% of the net
25revenue realized from the taxes imposed on motor fuel and
26gasohol. Beginning on July 1, 2025, subject to the payment of

 

 

HB5189 Engrossed- 55 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 56 -LRB102 24779 AMQ 34022 b

1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
5100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
615, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
725-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
86-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
9    Section 25. The Service Occupation Tax Act is amended by
10changing Section 9 as follows:
 
11    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
12    Sec. 9. Each serviceman required or authorized to collect
13the tax herein imposed shall pay to the Department the amount
14of such tax at the time when he is required to file his return
15for the period during which such tax was collectible, less a
16discount of 2.1% prior to January 1, 1990, and 1.75% on and
17after January 1, 1990, or $5 per calendar year, whichever is
18greater, which is allowed to reimburse the serviceman for
19expenses incurred in collecting the tax, keeping records,
20preparing and filing returns, remitting the tax and supplying
21data to the Department on request. The discount under this
22Section is not allowed for the 1.25% portion of taxes paid on
23aviation fuel that is subject to the revenue use requirements
24of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount

 

 

HB5189 Engrossed- 57 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 58 -LRB102 24779 AMQ 34022 b

1hardship in filing electronically may petition the Department
2to waive the electronic filing requirement.
3    The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10        1. The name of the seller;
11        2. The address of the principal place of business from
12    which he engages in business as a serviceman in this
13    State;
14        3. The total amount of taxable receipts received by
15    him during the preceding calendar month, including
16    receipts from charge and time sales, but less all
17    deductions allowed by law;
18        4. The amount of credit provided in Section 2d of this
19    Act;
20        5. The amount of tax due;
21        5-5. The signature of the taxpayer; and
22        6. Such other reasonable information as the Department
23    may require.
24    Each serviceman required or authorized to collect the tax
25herein imposed on aviation fuel acquired as an incident to the
26purchase of a service in this State during the preceding

 

 

HB5189 Engrossed- 59 -LRB102 24779 AMQ 34022 b

1calendar month shall, instead of reporting and paying tax as
2otherwise required by this Section, report and pay such tax on
3a separate aviation fuel tax return. The requirements related
4to the return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, servicemen transferring aviation fuel incident to
7sales of service shall file all aviation fuel tax returns and
8shall make all aviation fuel tax payments by electronic means
9in the manner and form required by the Department. For
10purposes of this Section, "aviation fuel" means jet fuel and
11aviation gasoline.
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    Notwithstanding any other provision of this Act to the
17contrary, servicemen subject to tax on cannabis shall file all
18cannabis tax returns and shall make all cannabis tax payments
19by electronic means in the manner and form required by the
20Department.
21    Prior to October 1, 2003, and on and after September 1,
222004 a serviceman may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Service Use
24Tax as provided in Section 3-70 of the Service Use Tax Act if
25the purchaser provides the appropriate documentation as
26required by Section 3-70 of the Service Use Tax Act. A

 

 

HB5189 Engrossed- 60 -LRB102 24779 AMQ 34022 b

1Manufacturer's Purchase Credit certification, accepted prior
2to October 1, 2003 or on or after September 1, 2004 by a
3serviceman as provided in Section 3-70 of the Service Use Tax
4Act, may be used by that serviceman to satisfy Service
5Occupation Tax liability in the amount claimed in the
6certification, not to exceed 6.25% of the receipts subject to
7tax from a qualifying purchase. A Manufacturer's Purchase
8Credit reported on any original or amended return filed under
9this Act after October 20, 2003 for reporting periods prior to
10September 1, 2004 shall be disallowed. Manufacturer's Purchase
11Credit reported on annual returns due on or after January 1,
122005 will be disallowed for periods prior to September 1,
132004. No Manufacturer's Purchase Credit may be used after
14September 30, 2003 through August 31, 2004 to satisfy any tax
15liability imposed under this Act, including any audit
16liability.
17    If the serviceman's average monthly tax liability to the
18Department does not exceed $200, the Department may authorize
19his returns to be filed on a quarter annual basis, with the
20return for January, February and March of a given year being
21due by April 20 of such year; with the return for April, May
22and June of a given year being due by July 20 of such year;
23with the return for July, August and September of a given year
24being due by October 20 of such year, and with the return for
25October, November and December of a given year being due by
26January 20 of the following year.

 

 

HB5189 Engrossed- 61 -LRB102 24779 AMQ 34022 b

1    If the serviceman's average monthly tax liability to the
2Department does not exceed $50, the Department may authorize
3his returns to be filed on an annual basis, with the return for
4a given year being due by January 20 of the following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as
7monthly returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a serviceman may file his return, in the
10case of any serviceman who ceases to engage in a kind of
11business which makes him responsible for filing returns under
12this Act, such serviceman shall file a final return under this
13Act with the Department not more than 1 month after
14discontinuing such business.
15    Beginning October 1, 1993, a taxpayer who has an average
16monthly tax liability of $150,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1994, a taxpayer who has
19an average monthly tax liability of $100,000 or more shall
20make all payments required by rules of the Department by
21electronic funds transfer. Beginning October 1, 1995, a
22taxpayer who has an average monthly tax liability of $50,000
23or more shall make all payments required by rules of the
24Department by electronic funds transfer. Beginning October 1,
252000, a taxpayer who has an annual tax liability of $200,000 or
26more shall make all payments required by rules of the

 

 

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

 

 

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

 

 

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1    Where the serviceman has more than one business registered
2with the Department under separate registrations hereunder,
3such serviceman shall file separate returns for each
4registered business.
5    Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund the revenue realized
7for the preceding month from the 1% tax imposed under this Act.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund 4% of the
10revenue realized for the preceding month from the 6.25%
11general rate on sales of tangible personal property other than
12aviation fuel sold on or after December 1, 2019. This
13exception for aviation fuel only applies for so long as the
14revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1547133 are binding on the State.
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.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the revenue
22realized for the preceding month from the 6.25% general rate
23on transfers of tangible personal property other than aviation
24fuel sold on or after December 1, 2019. This exception for
25aviation fuel only applies for so long as the revenue use
26requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

 

 

HB5189 Engrossed- 65 -LRB102 24779 AMQ 34022 b

1binding on the State.
2    For aviation fuel sold on or after December 1, 2019, each
3month the Department shall pay into the State Aviation Program
4Fund 20% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be
7required for refunds of the 20% portion of the tax on aviation
8fuel under this Act, which amount shall be deposited into the
9Aviation Fuel Sales Tax Refund Fund. The Department shall only
10pay moneys into the State Aviation Program Fund and the
11Aviation Fuel Sales Tax Refund Fund under this Act for so long
12as the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the 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
26pay into the Underground Storage Tank Fund from the proceeds

 

 

HB5189 Engrossed- 66 -LRB102 24779 AMQ 34022 b

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
18State Crime 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

 

 

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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
15the Build 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,

 

 

HB5189 Engrossed- 68 -LRB102 24779 AMQ 34022 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
4securing Bonds issued and outstanding pursuant to the Build
5Illinois Bond Act is sufficient, taking into account any
6future investment income, to fully provide, in accordance with
7such indenture, 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
23Fund; provided, however, that any amounts paid to the Build
24Illinois Fund in any fiscal year pursuant to this sentence
25shall be deemed to constitute payments pursuant to clause (b)
26of the preceding sentence and shall reduce the amount

 

 

HB5189 Engrossed- 69 -LRB102 24779 AMQ 34022 b

1otherwise payable for such fiscal year pursuant to clause (b)
2of the preceding sentence. The moneys received by the
3Department pursuant to this Act and required to be deposited
4into the Build Illinois Fund are subject to the pledge, claim
5and charge set forth in Section 12 of the Build Illinois Bond
6Act.
7    Subject to payment of amounts into the Build Illinois Fund
8as provided in the preceding paragraph or in any amendment
9thereto hereafter enacted, the following specified monthly
10installment of the amount requested in the certificate of the
11Chairman of the Metropolitan Pier and Exposition Authority
12provided under Section 8.25f of the State Finance Act, but not
13in excess of the sums designated as "Total Deposit", shall be
14deposited in the aggregate from collections under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act into the McCormick Place
18Expansion Project Fund in the specified fiscal years.
 
19Fiscal YearTotal Deposit
201993         $0
211994 53,000,000
221995 58,000,000
231996 61,000,000
241997 64,000,000
251998 68,000,000

 

 

HB5189 Engrossed- 70 -LRB102 24779 AMQ 34022 b

11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021300,000,000
242022300,000,000
252023300,000,000
262024 300,000,000

 

 

HB5189 Engrossed- 71 -LRB102 24779 AMQ 34022 b

12025 300,000,000
22026 300,000,000
32027 375,000,000
42028 375,000,000
52029 375,000,000
62030 375,000,000
72031 375,000,000
82032 375,000,000
92033 375,000,000
102034375,000,000
112035375,000,000
122036450,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

HB5189 Engrossed- 72 -LRB102 24779 AMQ 34022 b

1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total
7Deposit", has been deposited.
8    Subject to payment of amounts into the Capital Projects
9Fund, the Build Illinois Fund, and the McCormick Place
10Expansion Project Fund pursuant to the preceding paragraphs or
11in any amendments thereto hereafter enacted, for aviation fuel
12sold on or after December 1, 2019, the Department shall each
13month deposit into the Aviation Fuel Sales Tax Refund Fund an
14amount estimated by the Department to be required for refunds
15of the 80% portion of the tax on aviation fuel under this Act.
16The Department shall only deposit moneys into the Aviation
17Fuel Sales Tax Refund Fund under this paragraph for so long as
18the revenue use requirements of 49 U.S.C. 47107(b) and 49
19U.S.C. 47133 are binding on the State.
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
25Tax Increment Fund 0.27% of 80% of the net revenue realized for
26the preceding month from the 6.25% general rate on the selling

 

 

HB5189 Engrossed- 73 -LRB102 24779 AMQ 34022 b

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
725-year period, the Department shall each month pay into the
8Energy Infrastructure Fund 80% of the net revenue realized
9from the 6.25% general rate on the selling price of
10Illinois-mined coal that was sold to an eligible business. For
11purposes of this paragraph, the term "eligible business" means
12a new electric generating facility certified pursuant to
13Section 605-332 of the Department of Commerce and Economic
14Opportunity Law of the Civil Administrative Code of Illinois.
15    Subject to payment of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, and the
17Illinois Tax Increment Fund, and the Energy Infrastructure
18Fund pursuant to the preceding paragraphs or in any amendments
19to this Section hereafter enacted, beginning on the first day
20of the first calendar month to occur on or after August 26,
212014 (the effective date of Public Act 98-1098), each month,
22from the collections made under Section 9 of the Use Tax Act,
23Section 9 of the Service Use Tax Act, Section 9 of the Service
24Occupation Tax Act, and Section 3 of the Retailers' Occupation
25Tax Act, the Department shall pay into the Tax Compliance and
26Administration Fund, to be used, subject to appropriation, to

 

 

HB5189 Engrossed- 74 -LRB102 24779 AMQ 34022 b

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
4by the Audit Bureau of the Department under the Use Tax Act,
5the Service 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
11Tax Compliance and Administration Fund as provided in this
12Section, beginning on July 1, 2018 the Department shall pay
13each month into the Downstate Public Transportation Fund the
14moneys required to be so paid under Section 2-3 of the
15Downstate Public Transportation Act.
16    Subject to successful execution and delivery of a
17public-private agreement between the public agency and private
18entity and completion of the civic build, beginning on July 1,
192023, of the remainder of the moneys received by the
20Department under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and this Act, the Department shall
22deposit the following specified deposits in the aggregate from
23collections under the Use Tax Act, the Service Use Tax Act, the
24Service Occupation Tax Act, and the Retailers' Occupation Tax
25Act, as required under Section 8.25g of the State Finance Act
26for distribution consistent with the Public-Private

 

 

HB5189 Engrossed- 75 -LRB102 24779 AMQ 34022 b

1Partnership for Civic and Transit Infrastructure Project Act.
2The moneys received by the Department pursuant to this Act and
3required to be deposited into the Civic and Transit
4Infrastructure Fund are subject to the pledge, claim and
5charge set forth in Section 25-55 of the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7As used in this paragraph, "civic build", "private entity",
8"public-private agreement", and "public agency" have the
9meanings provided in Section 25-10 of the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11        Fiscal Year............................Total Deposit
12        2024....................................$200,000,000
13        2025....................................$206,000,000
14        2026....................................$212,200,000
15        2027....................................$218,500,000
16        2028....................................$225,100,000
17        2029....................................$288,700,000
18        2030....................................$298,900,000
19        2031....................................$309,300,000
20        2032....................................$320,100,000
21        2033....................................$331,200,000
22        2034....................................$341,200,000
23        2035....................................$351,400,000
24        2036....................................$361,900,000
25        2037....................................$372,800,000
26        2038....................................$384,000,000

 

 

HB5189 Engrossed- 76 -LRB102 24779 AMQ 34022 b

1        2039....................................$395,500,000
2        2040....................................$407,400,000
3        2041....................................$419,600,000
4        2042....................................$432,200,000
5        2043....................................$445,100,000
6    Beginning July 1, 2021 and until July 1, 2022, subject to
7the payment of amounts into the County and Mass Transit
8District Fund, the Local Government Tax Fund, the Build
9Illinois Fund, the McCormick Place Expansion Project Fund, the
10Illinois Tax Increment Fund, the Energy Infrastructure Fund,
11and the Tax Compliance and Administration Fund as provided in
12this Section, the Department shall pay each month into the
13Road Fund the amount estimated to represent 16% of the net
14revenue realized from the taxes imposed on motor fuel and
15gasohol. Beginning July 1, 2022 and until July 1, 2023,
16subject to the payment of amounts into the County and Mass
17Transit District Fund, the Local Government Tax Fund, the
18Build Illinois Fund, the McCormick Place Expansion Project
19Fund, the Illinois Tax Increment Fund, the Energy
20Infrastructure Fund, and the Tax Compliance and Administration
21Fund as provided in this Section, the Department shall pay
22each month into the Road Fund the amount estimated to
23represent 32% of the net revenue realized from the taxes
24imposed on motor fuel and gasohol. Beginning July 1, 2023 and
25until July 1, 2024, subject to the payment of amounts into the
26County and Mass Transit District Fund, the Local Government

 

 

HB5189 Engrossed- 77 -LRB102 24779 AMQ 34022 b

1Tax Fund, the Build Illinois Fund, the McCormick Place
2Expansion Project Fund, the Illinois Tax Increment Fund, the
3Energy Infrastructure Fund, and the Tax Compliance and
4Administration Fund as provided in this Section, the
5Department shall pay each month into the Road Fund the amount
6estimated to represent 48% of the net revenue realized from
7the taxes imposed on motor fuel and gasohol. Beginning July 1,
82024 and until July 1, 2025, subject to the payment of amounts
9into the County and Mass Transit District Fund, the Local
10Government Tax Fund, the Build Illinois Fund, the McCormick
11Place Expansion Project Fund, the Illinois Tax Increment Fund,
12the Energy Infrastructure Fund, and the Tax Compliance and
13Administration Fund as provided in this Section, the
14Department shall pay each month into the Road Fund the amount
15estimated to represent 64% of the net revenue realized from
16the taxes imposed on motor fuel and gasohol. Beginning on July
171, 2025, subject to the payment of amounts into the County and
18Mass Transit District Fund, the Local Government Tax Fund, the
19Build Illinois Fund, the McCormick Place Expansion Project
20Fund, the Illinois Tax Increment Fund, the Energy
21Infrastructure Fund, and the Tax Compliance and Administration
22Fund as provided in this Section, the Department shall pay
23each month into the Road Fund the amount estimated to
24represent 80% of the net revenue realized from the taxes
25imposed on motor fuel and gasohol. As used in this paragraph
26"motor fuel" has the meaning given to that term in Section 1.1

 

 

HB5189 Engrossed- 78 -LRB102 24779 AMQ 34022 b

1of the Motor Fuel Tax Act, and "gasohol" has the meaning given
2to that term in Section 3-40 of the Use Tax Act.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% shall be paid into the General
5Revenue Fund of the State Treasury and 25% shall be reserved in
6a special account and used only for the transfer to the Common
7School Fund as part of the monthly transfer from the General
8Revenue Fund in accordance with Section 8a of the State
9Finance Act.
10    The Department may, upon separate written notice to a
11taxpayer, require the taxpayer to prepare and file with the
12Department on a form prescribed by the Department within not
13less than 60 days after receipt of the notice an annual
14information return for the tax year specified in the notice.
15Such annual return to the Department shall include a statement
16of gross receipts as shown by the taxpayer's last Federal
17income tax return. If the total receipts of the business as
18reported in the Federal income tax return do not agree with the
19gross receipts reported to the Department of Revenue for the
20same period, the taxpayer shall attach to his annual return a
21schedule showing a reconciliation of the 2 amounts and the
22reasons for the difference. The taxpayer's annual return to
23the Department shall also disclose the cost of goods sold by
24the taxpayer during the year covered by such return, opening
25and closing inventories of such goods for such year, cost of
26goods used from stock or taken from stock and given away by the

 

 

HB5189 Engrossed- 79 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 80 -LRB102 24779 AMQ 34022 b

1return may be liable for perjury.
2    The foregoing portion of this Section concerning the
3filing of an annual information return shall not apply to a
4serviceman who is not required to file an income tax return
5with the United States Government.
6    As soon as possible after the first day of each month, upon
7certification of the Department of Revenue, the Comptroller
8shall order transferred and the Treasurer shall transfer from
9the General Revenue Fund to the Motor Fuel Tax Fund an amount
10equal to 1.7% of 80% of the net revenue realized under this Act
11for the second preceding month. Beginning April 1, 2000, this
12transfer is no longer required and shall not be made.
13    Net revenue realized for a month shall be the revenue
14collected by the State pursuant to this Act, less the amount
15paid out during that month as refunds to taxpayers for
16overpayment of liability.
17    For greater simplicity of administration, it shall be
18permissible for manufacturers, importers and wholesalers whose
19products are sold by numerous servicemen in Illinois, and who
20wish to do so, to assume the responsibility for accounting and
21paying to the Department all tax accruing under this Act with
22respect to such sales, if the servicemen who are affected do
23not make written objection to the Department to this
24arrangement.
25(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
26100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article

 

 

HB5189 Engrossed- 81 -LRB102 24779 AMQ 34022 b

115, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
225-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
36-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
4    Section 30. The Retailers' Occupation Tax Act is amended
5by changing Section 3 as follows:
 
6    (35 ILCS 120/3)  (from Ch. 120, par. 442)
7    Sec. 3. Except as provided in this Section, on or before
8the twentieth day of each calendar month, every person engaged
9in the business of selling tangible personal property at
10retail in this State during the preceding calendar month shall
11file a return with the Department, stating:
12        1. The name of the seller;
13        2. His residence address and the address of his
14    principal place of business and the address of the
15    principal place of business (if that is a different
16    address) from which he engages in the business of selling
17    tangible personal property at retail in this State;
18        3. Total amount of receipts received by him during the
19    preceding calendar month or quarter, as the case may be,
20    from sales of tangible personal property, and from
21    services furnished, by him during such preceding calendar
22    month or quarter;
23        4. Total amount received by him during the preceding
24    calendar month or quarter on charge and time sales of

 

 

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

 

 

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1    Each return shall be accompanied by the statement of
2prepaid tax issued pursuant to Section 2e for which credit is
3claimed.
4    Prior to October 1, 2003, and on and after September 1,
52004 a retailer may accept a Manufacturer's Purchase Credit
6certification from a purchaser in satisfaction of Use Tax as
7provided in Section 3-85 of the Use Tax Act if the purchaser
8provides the appropriate documentation as required by Section
93-85 of the Use Tax Act. A Manufacturer's Purchase Credit
10certification, accepted by a retailer prior to October 1, 2003
11and on and after September 1, 2004 as provided in Section 3-85
12of the Use Tax Act, may be used by that retailer to satisfy
13Retailers' Occupation Tax liability in the amount claimed in
14the certification, not to exceed 6.25% of the receipts subject
15to tax from a qualifying purchase. A Manufacturer's Purchase
16Credit reported on any original or amended return filed under
17this Act after October 20, 2003 for reporting periods prior to
18September 1, 2004 shall be disallowed. Manufacturer's Purchase
19Purchaser Credit reported on annual returns due on or after
20January 1, 2005 will be disallowed for periods prior to
21September 1, 2004. No Manufacturer's Purchase Credit may be
22used after September 30, 2003 through August 31, 2004 to
23satisfy any tax liability imposed under this Act, including
24any audit liability.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

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1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6        1. The name of the seller;
7        2. The address of the principal place of business from
8    which he engages in the business of selling tangible
9    personal property at retail in this State;
10        3. The total amount of taxable receipts received by
11    him during the preceding calendar month from sales of
12    tangible personal property by him during such preceding
13    calendar month, including receipts from charge and time
14    sales, but less all deductions allowed by law;
15        4. The amount of credit provided in Section 2d of this
16    Act;
17        5. The amount of tax due; and
18        6. Such other reasonable information as the Department
19    may require.
20    Every person engaged in the business of selling aviation
21fuel at retail in this State during the preceding calendar
22month shall, instead of reporting and paying tax as otherwise
23required by this Section, report and pay such tax on a separate
24aviation fuel tax return. The requirements related to the
25return shall be as otherwise provided in this Section.
26Notwithstanding any other provisions of this Act to the

 

 

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1contrary, retailers selling aviation fuel shall file all
2aviation fuel tax returns and shall make all aviation fuel tax
3payments by electronic means in the manner and form required
4by the Department. For purposes of this Section, "aviation
5fuel" means jet fuel and aviation gasoline.
6    Beginning on October 1, 2003, any person who is not a
7licensed distributor, importing distributor, or manufacturer,
8as defined in the Liquor Control Act of 1934, but is engaged in
9the business of selling, at retail, alcoholic liquor shall
10file a statement with the Department of Revenue, in a format
11and at a time prescribed by the Department, showing the total
12amount paid for alcoholic liquor purchased during the
13preceding month and such other information as is reasonably
14required by the Department. The Department may adopt rules to
15require that this statement be filed in an electronic or
16telephonic format. Such rules may provide for exceptions from
17the filing requirements of this paragraph. For the purposes of
18this paragraph, the term "alcoholic liquor" shall have the
19meaning prescribed in the Liquor Control Act of 1934.
20    Beginning on October 1, 2003, every distributor, importing
21distributor, and manufacturer of alcoholic liquor as defined
22in the Liquor Control Act of 1934, shall file a statement with
23the Department of Revenue, no later than the 10th day of the
24month for the preceding month during which transactions
25occurred, by electronic means, showing the total amount of
26gross receipts from the sale of alcoholic liquor sold or

 

 

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1distributed during the preceding month to purchasers;
2identifying the purchaser to whom it was sold or distributed;
3the purchaser's tax registration number; and such other
4information reasonably required by the Department. A
5distributor, importing distributor, or manufacturer of
6alcoholic liquor must personally deliver, mail, or provide by
7electronic means to each retailer listed on the monthly
8statement a report containing a cumulative total of that
9distributor's, importing distributor's, or manufacturer's
10total sales of alcoholic liquor to that retailer no later than
11the 10th day of the month for the preceding month during which
12the transaction occurred. The distributor, importing
13distributor, or manufacturer shall notify the retailer as to
14the method by which the distributor, importing distributor, or
15manufacturer will provide the sales information. If the
16retailer is unable to receive the sales information by
17electronic means, the distributor, importing distributor, or
18manufacturer shall furnish the sales information by personal
19delivery or by mail. For purposes of this paragraph, the term
20"electronic means" includes, but is not limited to, the use of
21a secure Internet website, e-mail, or facsimile.
22    If a total amount of less than $1 is payable, refundable or
23creditable, such amount shall be disregarded if it is less
24than 50 cents and shall be increased to $1 if it is 50 cents or
25more.
26    Notwithstanding any other provision of this Act to the

 

 

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1contrary, retailers subject to tax on cannabis shall file all
2cannabis tax returns and shall make all cannabis tax payments
3by electronic means in the manner and form required by the
4Department.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall
10make all payments required by rules of the Department by
11electronic funds transfer. Beginning October 1, 1995, a
12taxpayer who has an average monthly tax liability of $50,000
13or more shall make all payments required by rules of the
14Department by electronic funds transfer. Beginning October 1,
152000, a taxpayer who has an annual tax liability of $200,000 or
16more shall make all payments required by rules of the
17Department by electronic funds transfer. The term "annual tax
18liability" shall be the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year. The term "average monthly
22tax liability" shall be the sum of the taxpayer's liabilities
23under this Act, and under all other State and local occupation
24and use tax laws administered by the Department, for the
25immediately preceding calendar year divided by 12. Beginning
26on October 1, 2002, a taxpayer who has a tax liability in the

 

 

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

 

 

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

 

 

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

 

 

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

 

 

HB5189 Engrossed- 92 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 93 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 94 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 95 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 96 -LRB102 24779 AMQ 34022 b

1be signed by a manager, member, or properly accredited agent
2of the limited liability company.
3    Except as provided in this Section, the retailer filing
4the return under this Section shall, at the time of filing such
5return, pay to the Department the amount of tax imposed by this
6Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
7on and after January 1, 1990, or $5 per calendar year,
8whichever is greater, which is allowed to reimburse the
9retailer for the expenses incurred in keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. On and after January 1,
122021, a certified service provider, as defined in the Leveling
13the Playing Field for Illinois Retail Act, filing the return
14under this Section on behalf of a remote retailer shall, at the
15time of such return, pay to the Department the amount of tax
16imposed by this Act less a discount of 1.75%. A remote retailer
17using a certified service provider to file a return on its
18behalf, as provided in the Leveling the Playing Field for
19Illinois Retail Act, is not eligible for the discount. The
20discount under this Section is not allowed for the 1.25%
21portion of taxes paid on aviation fuel that is subject to the
22revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2347133. Any prepayment made pursuant to Section 2d of this Act
24shall be included in the amount on which such 2.1% or 1.75%
25discount is computed. In the case of retailers who report and
26pay the tax on a transaction by transaction basis, as provided

 

 

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1in this Section, such discount shall be taken with each such
2tax remittance instead of when such retailer files his
3periodic return. The discount allowed under this Section is
4allowed only for returns that are filed in the manner required
5by this Act. The Department may disallow the discount for
6retailers whose certificate of registration is revoked at the
7time the return is filed, but only if the Department's
8decision to revoke the certificate of registration has become
9final.
10    Before October 1, 2000, if the taxpayer's average monthly
11tax liability to the Department under this Act, the Use Tax
12Act, the Service Occupation Tax Act, and the Service Use Tax
13Act, excluding any liability for prepaid sales tax to be
14remitted in accordance with Section 2d of this Act, was
15$10,000 or more during the preceding 4 complete calendar
16quarters, he shall file a return with the Department each
17month by the 20th day of the month next following the month
18during which such tax liability is incurred and shall make
19payments to the Department on or before the 7th, 15th, 22nd and
20last day of the month during which such liability is incurred.
21On and after October 1, 2000, if the taxpayer's average
22monthly tax liability to the Department under this Act, the
23Use Tax Act, the Service Occupation Tax Act, and the Service
24Use Tax Act, excluding any liability for prepaid sales tax to
25be remitted in accordance with Section 2d of this Act, was
26$20,000 or more during the preceding 4 complete calendar

 

 

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

 

 

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1to 22.5% of the taxpayer's actual liability for the month or
225% of the taxpayer's liability for the same calendar month of
3the preceding year. If the month during which such tax
4liability is incurred begins on or after January 1, 1989, and
5prior to January 1, 1996, each payment shall be in an amount
6equal to 22.5% of the taxpayer's actual liability for the
7month or 25% of the taxpayer's liability for the same calendar
8month of the preceding year or 100% of the taxpayer's actual
9liability for the quarter monthly reporting period. The amount
10of such quarter monthly payments shall be credited against the
11final tax liability of the taxpayer's return for that month.
12Before 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 $10,000
15or more as determined in the manner provided above shall
16continue until such taxpayer's average monthly liability to
17the Department during the preceding 4 complete calendar
18quarters (excluding the month of highest liability and the
19month of lowest liability) is less than $9,000, or until such
20taxpayer's average monthly liability to the Department as
21computed for each calendar quarter of the 4 preceding complete
22calendar quarter period is less than $10,000. However, if a
23taxpayer can show the Department that a substantial change in
24the taxpayer's business has occurred which causes the taxpayer
25to anticipate that his average monthly tax liability for the
26reasonably foreseeable future will fall below the $10,000

 

 

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1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status.
3On and after October 1, 2000, once applicable, the requirement
4of the making of quarter monthly payments to the Department by
5taxpayers having an average monthly tax liability of $20,000
6or more as determined in the manner provided above shall
7continue until such taxpayer's average monthly liability to
8the Department during the preceding 4 complete calendar
9quarters (excluding the month of highest liability and the
10month of lowest liability) is less than $19,000 or until such
11taxpayer's average monthly liability to the Department as
12computed for each calendar quarter of the 4 preceding complete
13calendar quarter period is less than $20,000. However, if a
14taxpayer can show the Department that a substantial change in
15the taxpayer's business has occurred which causes the taxpayer
16to anticipate that his average monthly tax liability for the
17reasonably foreseeable future will fall below the $20,000
18threshold stated above, then such taxpayer may petition the
19Department for a change in such taxpayer's reporting status.
20The Department shall change such taxpayer's reporting status
21unless it finds that such change is seasonal in nature and not
22likely to be long term. If any such quarter monthly payment is
23not paid at the time or in the amount required by this Section,
24then the taxpayer shall be liable for penalties and interest
25on the difference between the minimum amount due as a payment
26and the amount of such quarter monthly payment actually and

 

 

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1timely paid, except insofar as the taxpayer has previously
2made payments for that month to the Department in excess of the
3minimum payments previously due as provided in this Section.
4The Department shall make reasonable rules and regulations to
5govern the quarter monthly payment amount and quarter monthly
6payment dates for taxpayers who file on other than a calendar
7monthly basis.
8    The provisions of this paragraph apply before October 1,
92001. Without regard to whether a taxpayer is required to make
10quarter monthly payments as specified above, any taxpayer who
11is required by Section 2d of this Act to collect and remit
12prepaid taxes and has collected prepaid taxes which average in
13excess of $25,000 per month during the preceding 2 complete
14calendar quarters, shall file a return with the Department as
15required by Section 2f and shall make payments to the
16Department on or before the 7th, 15th, 22nd and last day of the
17month during which such liability is incurred. If the month
18during which such tax liability is incurred began prior to
19September 1, 1985 (the effective date of Public Act 84-221),
20each payment shall be in an amount not less than 22.5% of the
21taxpayer's actual liability under Section 2d. If the month
22during which such tax liability is incurred begins on or after
23January 1, 1986, each payment shall be in an amount equal to
2422.5% of the taxpayer's actual liability for the month or
2527.5% of the taxpayer's liability for the same calendar month
26of the preceding calendar year. If the month during which such

 

 

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1tax liability is incurred begins on or after January 1, 1987,
2each payment shall be in an amount equal to 22.5% of the
3taxpayer's actual liability for the month or 26.25% of the
4taxpayer's liability for the same calendar month of the
5preceding year. The amount of such quarter monthly payments
6shall be credited against the final tax liability of the
7taxpayer's return for that month filed under this Section or
8Section 2f, as the case may be. Once applicable, the
9requirement of the making of quarter monthly payments to the
10Department pursuant to this paragraph shall continue until
11such taxpayer's average monthly prepaid tax collections during
12the preceding 2 complete calendar quarters is $25,000 or less.
13If any such quarter monthly payment is not paid at the time or
14in the amount required, the taxpayer shall be liable for
15penalties and interest on such difference, except insofar as
16the taxpayer has previously made payments for that month in
17excess of the minimum payments previously due.
18    The provisions of this paragraph apply on and after
19October 1, 2001. Without regard to whether a taxpayer is
20required to make quarter monthly payments as specified above,
21any taxpayer who is required by Section 2d of this Act to
22collect and remit prepaid taxes and has collected prepaid
23taxes that average in excess of $20,000 per month during the
24preceding 4 complete calendar quarters shall file a return
25with the Department as required by Section 2f and shall make
26payments to the Department on or before the 7th, 15th, 22nd and

 

 

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

 

 

HB5189 Engrossed- 104 -LRB102 24779 AMQ 34022 b

1memorandum no later than 30 days after the date of payment. The
2credit evidenced by such credit memorandum may be assigned by
3the taxpayer to a similar taxpayer under this Act, the Use Tax
4Act, the Service Occupation Tax Act or the Service Use Tax Act,
5in accordance with reasonable rules and regulations to be
6prescribed by the Department. If no such request is made, the
7taxpayer may credit such excess payment against tax liability
8subsequently to be remitted to the Department under this Act,
9the Use Tax Act, the Service Occupation Tax Act or the Service
10Use Tax Act, in accordance with reasonable rules and
11regulations prescribed by the Department. If the Department
12subsequently determined that all or any part of the credit
13taken was not actually due to the taxpayer, the taxpayer's
142.1% and 1.75% vendor's discount shall be reduced by 2.1% or
151.75% of the difference between the credit taken and that
16actually due, and that taxpayer shall be liable for penalties
17and interest on such difference.
18    If a retailer of motor fuel is entitled to a credit under
19Section 2d of this Act which exceeds the taxpayer's liability
20to the Department under this Act for the month for which the
21taxpayer is filing a return, the Department shall issue the
22taxpayer a credit memorandum for the excess.
23    Beginning January 1, 1990, each month the Department shall
24pay into the Local Government Tax Fund, a special fund in the
25State treasury which is hereby created, the net revenue
26realized for the preceding month from the 1% tax imposed under

 

 

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1this Act.
2    Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund, a special
4fund in the State treasury which is hereby created, 4% of the
5net revenue realized for the preceding month from the 6.25%
6general rate other than aviation fuel sold on or after
7December 1, 2019. This exception for aviation fuel only
8applies for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the County and Mass Transit District Fund 20% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol. Beginning
14September 1, 2010, each month the Department shall pay into
15the County and Mass Transit District Fund 20% of the net
16revenue realized for the preceding month from the 1.25% rate
17on the selling price of sales tax holiday items.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the net revenue
20realized for the preceding month from the 6.25% general rate
21on the selling price of tangible personal property other than
22aviation fuel sold on or after December 1, 2019. This
23exception for aviation fuel only applies for so long as the
24revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2547133 are binding on the State.
26    For aviation fuel sold on or after December 1, 2019, each

 

 

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1month the Department shall pay into the State Aviation Program
2Fund 20% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be
5required for refunds of the 20% portion of the tax on aviation
6fuel under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuel Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of motor fuel and gasohol. Beginning September
161, 2010, each month the Department shall pay into the Local
17Government Tax Fund 80% of the net revenue realized for the
18preceding month from the 1.25% rate on the selling price of
19sales tax holiday items.
20    Beginning October 1, 2009, each month the Department shall
21pay into the Capital Projects Fund an amount that is equal to
22an amount estimated by the Department to represent 80% of the
23net revenue realized for the preceding month from the sale of
24candy, grooming and hygiene products, and soft drinks that had
25been taxed at a rate of 1% prior to September 1, 2009 but that
26are now taxed at 6.25%.

 

 

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

 

 

HB5189 Engrossed- 108 -LRB102 24779 AMQ 34022 b

1Use Tax Act, the Service Occupation Tax Act, and this Act, each
2month the Department shall deposit $500,000 into the State
3Crime Laboratory Fund.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to this Act,
12Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
13Act, and Section 9 of the Service Occupation Tax Act, such Acts
14being hereinafter called the "Tax Acts" and such aggregate of
152.2% or 3.8%, as the case may be, of moneys being hereinafter
16called the "Tax Act Amount", and (2) the amount transferred to
17the Build Illinois Fund from the State and Local Sales Tax
18Reform Fund shall be less than the Annual Specified Amount (as
19hereinafter defined), an amount equal to the difference shall
20be immediately paid into the Build Illinois Fund from other
21moneys received by the Department pursuant to the Tax Acts;
22the "Annual Specified Amount" means the amounts specified
23below for fiscal years 1986 through 1993:
24Fiscal YearAnnual Specified Amount
251986$54,800,000
261987$76,650,000

 

 

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11988$80,480,000
21989$88,510,000
31990$115,330,000
41991$145,470,000
51992$182,730,000
61993$206,520,000;
7and means the Certified Annual Debt Service Requirement (as
8defined in Section 13 of the Build Illinois Bond Act) or the
9Tax Act Amount, whichever is greater, for fiscal year 1994 and
10each fiscal year thereafter; and further provided, that if on
11the last business day of any month the sum of (1) the Tax Act
12Amount required to be deposited into the Build Illinois Bond
13Account in the Build Illinois Fund during such month and (2)
14the amount transferred to the Build Illinois Fund from the
15State and Local Sales Tax Reform Fund shall have been less than
161/12 of the Annual Specified Amount, an amount equal to the
17difference shall be immediately paid into the Build Illinois
18Fund from other moneys received by the Department pursuant to
19the Tax Acts; and, further provided, that in no event shall the
20payments required under the preceding proviso result in
21aggregate payments into the Build Illinois Fund pursuant to
22this clause (b) for any fiscal year in excess of the greater of
23(i) the Tax Act Amount or (ii) the Annual Specified Amount for
24such fiscal year. The amounts payable into the Build Illinois
25Fund under clause (b) of the first sentence in this paragraph
26shall be payable only until such time as the aggregate amount

 

 

HB5189 Engrossed- 110 -LRB102 24779 AMQ 34022 b

1on deposit under each trust indenture securing Bonds issued
2and outstanding pursuant to the Build Illinois Bond Act is
3sufficient, taking into account any future investment income,
4to fully provide, in accordance with such indenture, for the
5defeasance of or the payment of the principal of, premium, if
6any, and interest on the Bonds secured by such indenture and on
7any Bonds expected to be issued thereafter and all fees and
8costs payable with respect thereto, all as certified by the
9Director of the Bureau of the Budget (now Governor's Office of
10Management and Budget). If on the last business day of any
11month in which Bonds are outstanding pursuant to the Build
12Illinois Bond Act, the aggregate of moneys deposited in the
13Build Illinois Bond Account in the Build Illinois Fund in such
14month shall be less than the amount required to be transferred
15in such month from the Build Illinois Bond Account to the Build
16Illinois Bond Retirement and Interest Fund pursuant to Section
1713 of the Build Illinois Bond Act, an amount equal to such
18deficiency shall be immediately paid from other moneys
19received by the Department pursuant to the Tax Acts to the
20Build Illinois Fund; provided, however, that any amounts paid
21to the Build Illinois Fund in any fiscal year pursuant to this
22sentence shall be deemed to constitute payments pursuant to
23clause (b) of the first sentence of this paragraph and shall
24reduce the amount otherwise payable for such fiscal year
25pursuant to that clause (b). The moneys received by the
26Department pursuant to this Act and required to be deposited

 

 

HB5189 Engrossed- 111 -LRB102 24779 AMQ 34022 b

1into the Build Illinois Fund are subject to the pledge, claim
2and charge set forth in Section 12 of the Build Illinois Bond
3Act.
4    Subject to payment of amounts into the Build Illinois Fund
5as provided in the preceding paragraph or in any amendment
6thereto hereafter enacted, the following specified monthly
7installment of the amount requested in the certificate of the
8Chairman of the Metropolitan Pier and Exposition Authority
9provided under Section 8.25f of the State Finance Act, but not
10in excess of sums designated as "Total Deposit", shall be
11deposited in the aggregate from collections under Section 9 of
12the Use Tax Act, Section 9 of the Service Use Tax Act, Section
139 of the Service Occupation Tax Act, and Section 3 of the
14Retailers' Occupation Tax Act into the McCormick Place
15Expansion Project Fund in the specified fiscal years.
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000
262002 93,000,000

 

 

HB5189 Engrossed- 112 -LRB102 24779 AMQ 34022 b

12003 99,000,000
22004103,000,000
32005108,000,000
42006113,000,000
52007119,000,000
62008126,000,000
72009132,000,000
82010139,000,000
92011146,000,000
102012153,000,000
112013161,000,000
122014170,000,000
132015179,000,000
142016189,000,000
152017199,000,000
162018210,000,000
172019221,000,000
182020233,000,000
192021300,000,000
202022300,000,000
212023300,000,000
222024 300,000,000
232025 300,000,000
242026 300,000,000
252027 375,000,000
262028 375,000,000

 

 

HB5189 Engrossed- 113 -LRB102 24779 AMQ 34022 b

12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17    Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

 

 

HB5189 Engrossed- 114 -LRB102 24779 AMQ 34022 b

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4    Subject to payment of amounts into the Capital Projects
5Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, for aviation fuel sold on or after December 1, 2019,
9the Department shall each month deposit into the Aviation Fuel
10Sales Tax Refund Fund an amount estimated by the Department to
11be required for refunds of the 80% portion of the tax on
12aviation fuel under this Act. The Department shall only
13deposit moneys into the Aviation Fuel Sales Tax Refund Fund
14under this paragraph for so long as the revenue use
15requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the State.
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
22Tax Increment Fund 0.27% of 80% of the net revenue realized for
23the preceding 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

 

 

HB5189 Engrossed- 115 -LRB102 24779 AMQ 34022 b

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
425-year period, the Department shall each month pay into the
5Energy Infrastructure Fund 80% of the net revenue realized
6from the 6.25% general rate on the selling price of
7Illinois-mined coal that was sold to an eligible business. For
8purposes of this paragraph, the term "eligible business" means
9a new electric generating facility certified pursuant to
10Section 605-332 of the Department of Commerce and Economic
11Opportunity Law of the Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, and the
14Illinois Tax Increment Fund, and the Energy Infrastructure
15Fund pursuant to the preceding paragraphs or in any amendments
16to this Section hereafter enacted, beginning on the first day
17of the first calendar month to occur on or after August 26,
182014 (the effective date of Public Act 98-1098), each month,
19from the collections made under Section 9 of the Use Tax Act,
20Section 9 of the Service Use Tax Act, Section 9 of the Service
21Occupation Tax Act, and Section 3 of the Retailers' Occupation
22Tax Act, the 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

 

 

HB5189 Engrossed- 116 -LRB102 24779 AMQ 34022 b

1by the Audit Bureau of the Department under the Use Tax Act,
2the Service 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
8Tax Compliance and Administration Fund as provided in this
9Section, beginning on July 1, 2018 the Department shall pay
10each month into the Downstate Public Transportation Fund the
11moneys required to be so paid under Section 2-3 of the
12Downstate Public Transportation Act.
13    Subject to successful execution and delivery of a
14public-private agreement between the public agency and private
15entity and completion of the civic build, beginning on July 1,
162023, of the remainder of the moneys received by the
17Department under the Use Tax Act, the Service Use Tax Act, the
18Service Occupation Tax Act, and this Act, the Department shall
19deposit the following specified deposits in the aggregate from
20collections under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and the Retailers' Occupation Tax
22Act, as required under Section 8.25g of the State Finance Act
23for distribution consistent with the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25The moneys received by the Department pursuant to this Act and
26required to be deposited into the Civic and Transit

 

 

HB5189 Engrossed- 117 -LRB102 24779 AMQ 34022 b

1Infrastructure Fund are subject to the pledge, claim and
2charge set forth in Section 25-55 of the Public-Private
3Partnership for Civic and Transit Infrastructure Project Act.
4As used in this paragraph, "civic build", "private entity",
5"public-private agreement", and "public agency" have the
6meanings provided in Section 25-10 of the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8        Fiscal Year.............................Total Deposit
9        2024.....................................$200,000,000
10        2025....................................$206,000,000
11        2026....................................$212,200,000
12        2027....................................$218,500,000
13        2028....................................$225,100,000
14        2029....................................$288,700,000
15        2030....................................$298,900,000
16        2031....................................$309,300,000
17        2032....................................$320,100,000
18        2033....................................$331,200,000
19        2034....................................$341,200,000
20        2035....................................$351,400,000
21        2036....................................$361,900,000
22        2037....................................$372,800,000
23        2038....................................$384,000,000
24        2039....................................$395,500,000
25        2040....................................$407,400,000
26        2041....................................$419,600,000

 

 

HB5189 Engrossed- 118 -LRB102 24779 AMQ 34022 b

1        2042....................................$432,200,000
2        2043....................................$445,100,000
3    Beginning July 1, 2021 and until July 1, 2022, subject to
4the payment of amounts into the County and Mass Transit
5District Fund, the Local Government Tax Fund, the Build
6Illinois Fund, the McCormick Place Expansion Project Fund, the
7Illinois Tax Increment Fund, the Energy Infrastructure Fund,
8and the Tax Compliance and Administration Fund as provided in
9this Section, the Department shall pay each month into the
10Road Fund the amount estimated to represent 16% of the net
11revenue realized from the taxes imposed on motor fuel and
12gasohol. Beginning July 1, 2022 and until July 1, 2023,
13subject to the payment of amounts into the County and Mass
14Transit District Fund, the Local Government Tax Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, the Energy
17Infrastructure Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, the Department shall pay
19each month into the Road Fund the amount estimated to
20represent 32% of the net revenue realized from the taxes
21imposed on motor fuel and gasohol. Beginning July 1, 2023 and
22until July 1, 2024, subject to the payment of amounts into the
23County and Mass Transit District Fund, the Local Government
24Tax Fund, the Build Illinois Fund, the McCormick Place
25Expansion Project Fund, the Illinois Tax Increment Fund, the
26Energy Infrastructure Fund, and the Tax Compliance and

 

 

HB5189 Engrossed- 119 -LRB102 24779 AMQ 34022 b

1Administration Fund as provided in this Section, the
2Department shall pay each month into the Road Fund the amount
3estimated to represent 48% of the net revenue realized from
4the taxes imposed on motor fuel and gasohol. Beginning July 1,
52024 and until July 1, 2025, subject to the payment of amounts
6into the County and Mass Transit District Fund, the Local
7Government Tax Fund, the Build Illinois Fund, the McCormick
8Place Expansion Project Fund, the Illinois Tax Increment Fund,
9the Energy Infrastructure Fund, and the Tax Compliance and
10Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 64% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning on July
141, 2025, subject to the payment of amounts into the County and
15Mass Transit District Fund, the Local Government Tax Fund, the
16Build Illinois Fund, the McCormick Place Expansion Project
17Fund, the Illinois Tax Increment Fund, the Energy
18Infrastructure Fund, and the Tax Compliance and Administration
19Fund as provided in this Section, the Department shall pay
20each month into the Road Fund the amount estimated to
21represent 80% of the net revenue realized from the taxes
22imposed on motor fuel and gasohol. As used in this paragraph
23"motor fuel" has the meaning given to that term in Section 1.1
24of the Motor Fuel Tax Act, and "gasohol" has the meaning given
25to that term in Section 3-40 of the Use Tax Act.
26    Of the remainder of the moneys received by the Department

 

 

HB5189 Engrossed- 120 -LRB102 24779 AMQ 34022 b

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

 

 

HB5189 Engrossed- 121 -LRB102 24779 AMQ 34022 b

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

 

 

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1Government.
2    As soon as possible after the first day of each month, upon
3certification of the Department of Revenue, the Comptroller
4shall order transferred and the Treasurer shall transfer from
5the General Revenue Fund to the Motor Fuel Tax Fund an amount
6equal to 1.7% of 80% of the net revenue realized under this Act
7for the second preceding month. Beginning April 1, 2000, this
8transfer is no longer required and shall not be made.
9    Net revenue realized for a month shall be the revenue
10collected by the State pursuant to this Act, less the amount
11paid out during that month as refunds to taxpayers for
12overpayment of liability.
13    For greater simplicity of administration, manufacturers,
14importers and wholesalers whose products are sold at retail in
15Illinois by numerous retailers, and who wish to do so, may
16assume the responsibility for accounting and paying to the
17Department all tax accruing under this Act with respect to
18such sales, if the retailers who are affected do not make
19written objection to the Department to this arrangement.
20    Any person who promotes, organizes, provides retail
21selling space for concessionaires or other types of sellers at
22the Illinois State Fair, DuQuoin State Fair, county fairs,
23local fairs, art shows, flea markets and similar exhibitions
24or events, including any transient merchant as defined by
25Section 2 of the Transient Merchant Act of 1987, is required to
26file a report with the Department providing the name of the

 

 

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

 

 

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1notify concessionaires and other sellers affected by the
2imposition of this requirement. In the absence of notification
3by the Department, the concessionaires and other sellers shall
4file their returns as otherwise required in this Section.
5(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
6101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
76-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
8101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised
912-7-21.)
 
10    Section 99. Effective date. This Act takes effect upon
11becoming law.