103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB3902

 

Introduced 2/17/2023, by Rep. William "Will" Davis

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 605/605-550 rep.
20 ILCS 605/605-332 rep.
30 ILCS 105/5h rep.
30 ILCS 105/5.543 rep.
30 ILCS 105/6z-54 rep.
30 ILCS 500/25-55
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442
70 ILCS 1710/35  from Ch. 85, par. 1185
730 ILCS 5/3-5-3 rep.
730 ILCS 5/5-8-1.3 rep.
820 ILCS 305/18.1
820 ILCS 305/14.1 rep.

    Amends the Illinois Procurement Code. Deletes provision requiring Central Management Services to prepare and submit the total quantity of annual reports printed, the total cost, and the cost per copy and the cost per page of the annual report of the State agency printed during the calendar year covered by the report. Amends the Use Tax Act, Service Occupation Tax Act, Retailers' Occupation Tax Act and the State Finance Act. Deletes obsolete funding. Amends the Southwestern Illinois Metropolitan and Regional Planning Act. Removes the Department of Commerce and Economic Opportunity from the Act. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois, Unified Code of Corrections, Workers' Compensation Act. Repeals obsolete mandates. Amends the Workers' Compensation Act. Provides that in preparing the roster of approved certified independent arbitrators, the Chairman shall seek the advice and recommendation of the Illinois Workers' Compensation Commission or the Workers' Compensation Advisory Board at his or her discretion. Repeals obsolete mandate. Effective immediately.


LRB103 31058 DTM 57678 b

 

 

A BILL FOR

 

HB3902LRB103 31058 DTM 57678 b

1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    (20 ILCS 605/605-550 rep.)
5    (20 ILCS 605/605-332 rep.)
6    Section 10. The Department of Commerce and Economic
7Opportunity Law of the Civil Administrative Code of Illinois
8is amended by repealing Section 605-332 and 605-550.
 
9    (30 ILCS 105/5h rep.)
10    (30 ILCS 105/5.543 rep.)
11    (30 ILCS 105/6z-54 rep.)
12    Section 15. The State Finance Act is amended by repealing
13Sections 5h, 5.543, and 6z-54.
 
14    Section 25. The Illinois Procurement Code is amended by
15changing Section 25-55 as follows:
 
16    (30 ILCS 500/25-55)
17    Sec. 25-55. Annual reports. Every printed annual report
18produced by a State agency shall bear a statement indicating
19whether it was printed by the State of Illinois or by contract
20and indicating the printing cost per copy and the number of
21copies printed. The Department of Central Management Services

 

 

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1shall prepare and submit to the General Assembly on the fourth
2Wednesday of January in each year a report setting forth with
3respect to each State agency for the calendar year immediately
4preceding the calendar year in which the report is filed the
5total quantity of annual reports printed, the total cost, and
6the cost per copy and the cost per page of the annual report of
7the State agency printed during the calendar year covered by
8the report.
9(Source: P.A. 90-572, eff. date - See Sec. 99-5.)
 
10    Section 30. The Use Tax Act is amended by changing Section
119 as follows:
 
12    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
13    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
14and trailers that are required to be registered with an agency
15of this State, each retailer required or authorized to collect
16the tax imposed by this Act shall pay to the Department the
17amount of such tax (except as otherwise provided) at the time
18when he is required to file his return for the period during
19which such tax was collected, less a discount of 2.1% prior to
20January 1, 1990, and 1.75% on and after January 1, 1990, or $5
21per calendar year, whichever is greater, which is allowed to
22reimburse the retailer for expenses incurred in collecting the
23tax, keeping records, preparing and filing returns, remitting
24the tax and supplying data to the Department on request. When

 

 

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1determining the discount allowed under this Section, retailers
2shall include the amount of tax that would have been due at the
36.25% rate but for the 1.25% rate imposed on sales tax holiday
4items under Public Act 102-700 this amendatory Act of the
5102nd General Assembly. The discount under this Section is not
6allowed for the 1.25% portion of taxes paid on aviation fuel
7that is subject to the revenue use requirements of 49 U.S.C.
847107(b) and 49 U.S.C. 47133. When determining the discount
9allowed under this Section, retailers shall include the amount
10of tax that would have been due at the 1% rate but for the 0%
11rate imposed under Public Act 102-700 this amendatory Act of
12the 102nd General Assembly. In the case of retailers who
13report and pay the tax on a transaction by transaction basis,
14as provided in this Section, such discount shall be taken with
15each such tax remittance instead of when such retailer files
16his periodic return. The discount allowed under this Section
17is allowed only for returns that are filed in the manner
18required by this Act. The Department may disallow the discount
19for retailers whose certificate of registration is revoked at
20the time the return is filed, but only if the Department's
21decision to revoke the certificate of registration has become
22final. A retailer need not remit that part of any tax collected
23by him to the extent that he is required to remit and does
24remit the tax imposed by the Retailers' Occupation Tax Act,
25with respect to the sale of the same property.
26    Where such tangible personal property is sold under a

 

 

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1conditional sales contract, or under any other form of sale
2wherein the payment of the principal sum, or a part thereof, is
3extended beyond the close of the period for which the return is
4filed, the retailer, in collecting the tax (except as to motor
5vehicles, watercraft, aircraft, and trailers that are required
6to be registered with an agency of this State), may collect for
7each tax return period, only the tax applicable to that part of
8the selling price actually received during such tax return
9period.
10    Except as provided in this Section, on or before the
11twentieth day of each calendar month, such retailer shall file
12a return for the preceding calendar month. Such return shall
13be filed on forms prescribed by the Department and shall
14furnish such information as the Department may reasonably
15require. The return shall include the gross receipts on food
16for human consumption that is to be consumed off the premises
17where it is sold (other than alcoholic beverages, food
18consisting of or infused with adult use cannabis, soft drinks,
19and food that has been prepared for immediate consumption)
20which were received during the preceding calendar month,
21quarter, or year, as appropriate, and upon which tax would
22have been due but for the 0% rate imposed under Public Act
23102-700 this amendatory Act of the 102nd General Assembly. The
24return shall also include the amount of tax that would have
25been due on food for human consumption that is to be consumed
26off the premises where it is sold (other than alcoholic

 

 

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1beverages, food consisting of or infused with adult use
2cannabis, soft drinks, and food that has been prepared for
3immediate consumption) but for the 0% rate imposed under
4Public Act 102-700 this amendatory Act of the 102nd General
5Assembly.
6    On and after January 1, 2018, except for returns required
7to be filed prior to January 1, 2023 for motor vehicles,
8watercraft, aircraft, and trailers that are required to be
9registered with an agency of this State, with respect to
10retailers whose annual gross receipts average $20,000 or more,
11all returns required to be filed pursuant to this Act shall be
12filed electronically. On and after January 1, 2023, with
13respect to retailers whose annual gross receipts average
14$20,000 or more, all returns required to be filed pursuant to
15this Act, including, but not limited to, returns for motor
16vehicles, watercraft, aircraft, and trailers that are required
17to be registered with an agency of this State, shall be filed
18electronically. Retailers who demonstrate that they do not
19have access to the Internet or demonstrate hardship in filing
20electronically may petition the Department to waive the
21electronic filing requirement.
22    The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

 

 

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

 

 

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1all aviation fuel tax returns and shall make all aviation fuel
2tax payments by electronic means in the manner and form
3required by the Department. For purposes of this Section,
4"aviation fuel" means jet fuel and aviation gasoline.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Notwithstanding any other provision of this Act to the
10contrary, retailers subject to tax on cannabis shall file all
11cannabis tax returns and shall make all cannabis tax payments
12by electronic means in the manner and form required by the
13Department.
14    Beginning October 1, 1993, a taxpayer who has an average
15monthly tax liability of $150,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. Beginning October 1, 1994, a taxpayer who has
18an average monthly tax liability of $100,000 or more shall
19make all payments required by rules of the Department by
20electronic funds transfer. Beginning October 1, 1995, a
21taxpayer who has an average monthly tax liability of $50,000
22or more shall make all payments required by rules of the
23Department by electronic funds transfer. Beginning October 1,
242000, a taxpayer who has an annual tax liability of $200,000 or
25more shall make all payments required by rules of the
26Department by electronic funds transfer. The term "annual tax

 

 

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

 

 

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1requirements of this Section.
2    Before October 1, 2000, if the taxpayer's average monthly
3tax liability to the Department under this Act, the Retailers'
4Occupation Tax Act, the Service Occupation Tax Act, the
5Service Use Tax Act was $10,000 or more during the preceding 4
6complete calendar quarters, he shall file a return with the
7Department each month by the 20th day of the month next
8following the month during which such tax liability is
9incurred and shall make payments to the Department on or
10before the 7th, 15th, 22nd and last day of the month during
11which such liability is incurred. On and after October 1,
122000, if the taxpayer's average monthly tax liability to the
13Department under this Act, the Retailers' Occupation Tax Act,
14the Service Occupation Tax Act, and the Service Use Tax Act was
15$20,000 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
19payment to the Department on or before the 7th, 15th, 22nd and
20last day of the month during which such liability is incurred.
21If the month during which such tax liability is incurred began
22prior to January 1, 1985, each payment shall be in an amount
23equal to 1/4 of the taxpayer's actual liability for the month
24or an amount set by the Department not to exceed 1/4 of the
25average monthly liability of the taxpayer to the Department
26for the preceding 4 complete calendar quarters (excluding the

 

 

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1month of highest liability and the month of lowest liability
2in such 4 quarter period). If the month during which such tax
3liability is incurred begins on or after January 1, 1985, and
4prior to January 1, 1987, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 27.5% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during
8which such tax liability is incurred begins on or after
9January 1, 1987, and prior to January 1, 1988, each payment
10shall be in an amount equal to 22.5% of the taxpayer's actual
11liability for the month or 26.25% of the taxpayer's liability
12for the same calendar month of the preceding year. If the month
13during which such tax liability is incurred begins on or after
14January 1, 1988, and prior to January 1, 1989, or begins on or
15after January 1, 1996, each payment shall be in an amount equal
16to 22.5% of the taxpayer's actual liability for the month or
1725% of the taxpayer's liability for the same calendar month of
18the preceding year. If the month during which such tax
19liability is incurred begins on or after January 1, 1989, and
20prior to January 1, 1996, each payment shall be in an amount
21equal to 22.5% of the taxpayer's actual liability for the
22month or 25% of the taxpayer's liability for the same calendar
23month of the preceding year or 100% of the taxpayer's actual
24liability for the quarter monthly reporting period. The amount
25of such quarter monthly payments shall be credited against the
26final tax liability of the taxpayer's return for that month.

 

 

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

 

 

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1to anticipate that his average monthly tax liability for the
2reasonably foreseeable future will fall below the $20,000
3threshold stated above, then such taxpayer may petition the
4Department for a change in such taxpayer's reporting status.
5The Department shall change such taxpayer's reporting status
6unless it finds that such change is seasonal in nature and not
7likely to be long term. Quarter monthly payment status shall
8be determined under this paragraph as if the rate reduction to
91.25% in Public Act 102-700 this amendatory Act of the 102nd
10General Assembly on sales tax holiday items had not occurred.
11For quarter monthly payments due on or after July 1, 2023 and
12through June 30, 2024, "25% of the taxpayer's liability for
13the same calendar month of the preceding year" shall be
14determined as if the rate reduction to 1.25% in Public Act
15102-700 this amendatory Act of the 102nd General Assembly on
16sales tax holiday items had not occurred. Quarter monthly
17payment status shall be determined under this paragraph as if
18the rate reduction to 0% in Public Act 102-700 this amendatory
19Act of the 102nd General Assembly on food for human
20consumption that is to be consumed off the premises where it is
21sold (other than alcoholic beverages, food consisting of or
22infused with adult use cannabis, soft drinks, and food that
23has been prepared for immediate consumption) had not occurred.
24For quarter monthly payments due under this paragraph on or
25after July 1, 2023 and through June 30, 2024, "25% of the
26taxpayer's liability for the same calendar month of the

 

 

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1preceding year" shall be determined as if the rate reduction
2to 0% in Public Act 102-700 this amendatory Act of the 102nd
3General Assembly had not occurred. If any such quarter monthly
4payment is not paid at the time or in the amount required by
5this Section, then the taxpayer shall be liable for penalties
6and interest on the difference between the minimum amount due
7and the amount of such quarter monthly payment actually and
8timely paid, except insofar as the taxpayer has previously
9made payments for that month to the Department in excess of the
10minimum payments previously due as provided in this Section.
11The Department shall make reasonable rules and regulations to
12govern the quarter monthly payment amount and quarter monthly
13payment dates for taxpayers who file on other than a calendar
14monthly basis.
15    If any such payment provided for in this Section exceeds
16the taxpayer's liabilities under this Act, the Retailers'
17Occupation Tax Act, the Service Occupation Tax Act and the
18Service Use Tax Act, as shown by an original monthly return,
19the Department shall issue to the taxpayer a credit memorandum
20no later than 30 days after the date of payment, which
21memorandum may be submitted by the taxpayer to the Department
22in payment of tax liability subsequently to be remitted by the
23taxpayer to the Department or be assigned by the taxpayer to a
24similar taxpayer under this Act, the Retailers' Occupation Tax
25Act, the Service Occupation Tax Act or the Service Use Tax Act,
26in accordance with reasonable rules and regulations to be

 

 

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

 

 

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1    If the retailer is otherwise required to file a monthly or
2quarterly return and if the retailer's average monthly tax
3liability 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 retailer may file his return, in the
12case of any retailer who ceases to engage in a kind of business
13which makes him responsible for filing returns under this Act,
14such retailer shall file a final return under this Act with the
15Department not more than one month after discontinuing such
16business.
17    In addition, with respect to motor vehicles, watercraft,
18aircraft, and trailers that are required to be registered with
19an agency of this State, except as otherwise provided in this
20Section, every retailer selling this kind of tangible personal
21property shall file, with the Department, upon a form to be
22prescribed and supplied by the Department, a separate return
23for each such item of tangible personal property which the
24retailer sells, except that if, in the same transaction, (i) a
25retailer of aircraft, watercraft, motor vehicles or trailers
26transfers more than one aircraft, watercraft, motor vehicle or

 

 

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1trailer to another aircraft, watercraft, motor vehicle or
2trailer retailer for the purpose of resale or (ii) a retailer
3of aircraft, watercraft, motor vehicles, or trailers transfers
4more than one aircraft, watercraft, motor vehicle, or trailer
5to a purchaser for use as a qualifying rolling stock as
6provided in Section 3-55 of this Act, then that seller may
7report the transfer of all the aircraft, watercraft, motor
8vehicles or trailers involved in that transaction to the
9Department on the same uniform invoice-transaction reporting
10return form. For purposes of this Section, "watercraft" means
11a Class 2, Class 3, or Class 4 watercraft as defined in Section
123-2 of the Boat Registration and Safety Act, a personal
13watercraft, or any boat equipped with an inboard motor.
14    In addition, with respect to motor vehicles, watercraft,
15aircraft, and trailers that are required to be registered with
16an agency of this State, every person who is engaged in the
17business of leasing or renting such items and who, in
18connection with such business, sells any such item to a
19retailer for the purpose of resale is, notwithstanding any
20other provision of this Section to the contrary, authorized to
21meet the return-filing requirement of this Act by reporting
22the transfer of all the aircraft, watercraft, motor vehicles,
23or trailers transferred for resale during a month to the
24Department on the same uniform invoice-transaction reporting
25return form on or before the 20th of the month following the
26month in which the transfer takes place. Notwithstanding any

 

 

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

 

 

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

 

 

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

 

 

HB3902- 20 -LRB103 31058 DTM 57678 b

1paid the tax to the retailer, such user may certify to the fact
2of such delay by the retailer, and may (upon the Department
3being satisfied of the truth of such certification) transmit
4the information required by the transaction reporting return
5and the remittance for tax or proof of exemption directly to
6the Department and obtain his tax receipt or exemption
7determination, in which event the transaction reporting return
8and tax remittance (if a tax payment was required) shall be
9credited by the Department to the proper retailer's account
10with the Department, but without the 2.1% or 1.75% discount
11provided for in this Section being allowed. When the user pays
12the tax directly to the Department, he shall pay the tax in the
13same amount and in the same form in which it would be remitted
14if the tax had been remitted to the Department by the retailer.
15    Where a retailer collects the tax with respect to the
16selling price of tangible personal property which he sells and
17the purchaser thereafter returns such tangible personal
18property and the retailer refunds the selling price thereof to
19the purchaser, such retailer shall also refund, to the
20purchaser, the tax so collected from the purchaser. When
21filing his return for the period in which he refunds such tax
22to the purchaser, the retailer may deduct the amount of the tax
23so refunded by him to the purchaser from any other use tax
24which such retailer may be required to pay or remit to the
25Department, as shown by such return, if the amount of the tax
26to be deducted was previously remitted to the Department by

 

 

HB3902- 21 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 22 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 23 -LRB103 31058 DTM 57678 b

1fuel under this Act, which amount shall be deposited into the
2Aviation Fuel Sales Tax Refund Fund. The Department shall only
3pay moneys into the State Aviation Program Fund and the
4Aviation Fuels Sales Tax Refund Fund under this Act for so long
5as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6U.S.C. 47133 are binding on the State.
7    Beginning August 1, 2000, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund 100% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol. If, in any
11month, the tax on sales tax holiday items, as defined in
12Section 3-6, is imposed at the rate of 1.25%, then the
13Department shall pay 100% of the net revenue realized for that
14month from the 1.25% rate on the selling price of sales tax
15holiday items into the State and Local Sales Tax Reform Fund.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the net revenue
18realized for the preceding month from the 6.25% general rate
19on the selling price of tangible personal property which is
20purchased outside Illinois at retail from a retailer and which
21is titled or registered by an agency of this State's
22government.
23    Beginning October 1, 2009, each month the Department shall
24pay into the Capital Projects Fund an amount that is equal to
25an amount estimated by the Department to represent 80% of the
26net revenue realized for the preceding month from the sale of

 

 

HB3902- 24 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 25 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 26 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 27 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 28 -LRB103 31058 DTM 57678 b

1in excess of the sums designated as "Total Deposit", shall be
2deposited in the aggregate from collections under Section 9 of
3the Use Tax Act, Section 9 of the Service Use Tax Act, Section
49 of the Service Occupation Tax Act, and Section 3 of the
5Retailers' Occupation Tax Act into the McCormick Place
6Expansion Project Fund in the specified fiscal years.
7Fiscal YearTotal Deposit
81993         $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000
262011146,000,000

 

 

HB3902- 29 -LRB103 31058 DTM 57678 b

12012153,000,000
22013161,000,000
32014170,000,000
42015179,000,000
52016189,000,000
62017199,000,000
72018210,000,000
82019221,000,000
92020233,000,000
102021300,000,000
112022300,000,000
122023300,000,000
132024 300,000,000
142025 300,000,000
152026 300,000,000
162027 375,000,000
172028 375,000,000
182029 375,000,000
192030 375,000,000
202031 375,000,000
212032 375,000,000
222033 375,000,000
232034375,000,000
242035375,000,000
252036450,000,000
26and

 

 

HB3902- 30 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 31 -LRB103 31058 DTM 57678 b

1Sales Tax Refund Fund an amount estimated by the Department to
2be required for refunds of the 80% portion of the tax on
3aviation fuel under this Act. The Department shall only
4deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5under this paragraph for so long as the revenue use
6requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7binding on the State.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois
13Tax Increment Fund 0.27% of 80% of the net revenue realized for
14the preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a
2125-year period, the Department shall each month pay into the
22Energy Infrastructure Fund 80% of the net revenue realized
23from the 6.25% general rate on the selling price of
24Illinois-mined coal that was sold to an eligible business. For
25purposes of this paragraph, the term "eligible business" means
26a new electric generating facility certified pursuant to

 

 

HB3902- 32 -LRB103 31058 DTM 57678 b

1Section 605-332 of the Department of Commerce and Economic
2Opportunity Law of the Civil Administrative Code of Illinois.
3    Subject to payment of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, and the Energy Infrastructure Fund
6pursuant to the preceding paragraphs or in any amendments to
7this Section hereafter enacted, beginning on the first day of
8the first calendar month to occur on or after August 26, 2014
9(the effective date of Public Act 98-1098), each month, from
10the collections made under Section 9 of the Use Tax Act,
11Section 9 of the Service Use Tax Act, Section 9 of the Service
12Occupation Tax Act, and Section 3 of the Retailers' Occupation
13Tax Act, the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year
18by the Audit Bureau of the Department under the Use Tax Act,
19the Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22    Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, the Energy Infrastructure Fund, and the
25Tax Compliance and Administration Fund as provided in this
26Section, beginning on July 1, 2018 the Department shall pay

 

 

HB3902- 33 -LRB103 31058 DTM 57678 b

1each month into the Downstate Public Transportation Fund the
2moneys required to be so paid under Section 2-3 of the
3Downstate Public Transportation Act.
4    Subject to successful execution and delivery of a
5public-private agreement between the public agency and private
6entity and completion of the civic build, beginning on July 1,
72023, of the remainder of the moneys received by the
8Department under the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and this Act, the Department shall
10deposit the following specified deposits in the aggregate from
11collections under the Use Tax Act, the Service Use Tax Act, the
12Service Occupation Tax Act, and the Retailers' Occupation Tax
13Act, as required under Section 8.25g of the State Finance Act
14for distribution consistent with the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16The moneys received by the Department pursuant to this Act and
17required to be deposited into the Civic and Transit
18Infrastructure Fund are subject to the pledge, claim, and
19charge set forth in Section 25-55 of the Public-Private
20Partnership for Civic and Transit Infrastructure Project Act.
21As used in this paragraph, "civic build", "private entity",
22"public-private agreement", and "public agency" have the
23meanings provided in Section 25-10 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25        Fiscal Year............................Total Deposit
26        2024....................................$200,000,000

 

 

HB3902- 34 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 35 -LRB103 31058 DTM 57678 b

1estimated to represent 16% of the net revenue realized from
2the taxes imposed on motor fuel and gasohol. Beginning July 1,
32022 and until July 1, 2023, subject to the payment of amounts
4into the State and Local Sales Tax Reform Fund, the Build
5Illinois Fund, the McCormick Place Expansion Project Fund, the
6Illinois Tax Increment Fund, the Energy Infrastructure Fund,
7and the Tax Compliance and Administration Fund as provided in
8this Section, the Department shall pay each month into the
9Road Fund the amount estimated to represent 32% of the net
10revenue realized from the taxes imposed on motor fuel and
11gasohol. Beginning July 1, 2023 and until July 1, 2024,
12subject to the payment of amounts into the State and Local
13Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
14Place Expansion Project Fund, the Illinois Tax Increment Fund,
15the Energy Infrastructure Fund, and the Tax Compliance and
16Administration Fund as provided in this Section, the
17Department shall pay each month into the Road Fund the amount
18estimated to represent 48% of the net revenue realized from
19the taxes imposed on motor fuel and gasohol. Beginning July 1,
202024 and until July 1, 2025, subject to the payment of amounts
21into the State and Local Sales Tax Reform Fund, the Build
22Illinois Fund, the McCormick Place Expansion Project Fund, the
23Illinois Tax Increment Fund, the Energy Infrastructure Fund,
24and the Tax Compliance and Administration Fund as provided in
25this Section, the Department shall pay each month into the
26Road Fund the amount estimated to represent 64% of the net

 

 

HB3902- 36 -LRB103 31058 DTM 57678 b

1revenue realized from the taxes imposed on motor fuel and
2gasohol. Beginning on July 1, 2025, subject to the payment of
3amounts into the State and Local Sales Tax Reform Fund, the
4Build Illinois Fund, the McCormick Place Expansion Project
5Fund, the Illinois Tax Increment Fund, the Energy
6Infrastructure Fund, and the Tax Compliance and Administration
7Fund as provided in this Section, the Department shall pay
8each month into the Road Fund the amount estimated to
9represent 80% of the net revenue realized from the taxes
10imposed on motor fuel and gasohol. As used in this paragraph
11"motor fuel" has the meaning given to that term in Section 1.1
12of the Motor Fuel Tax Law, and "gasohol" has the meaning given
13to that term in Section 3-40 of this Act.
14    Of the remainder of the moneys received by the Department
15pursuant to this Act, 75% thereof shall be paid into the State
16Treasury and 25% shall be reserved in a special account and
17used only for the transfer to the Common School Fund as part of
18the monthly transfer from the General Revenue Fund in
19accordance with Section 8a of the State Finance Act.
20    As soon as possible after the first day of each month, upon
21certification of the Department of Revenue, the Comptroller
22shall order transferred and the Treasurer shall transfer from
23the General Revenue Fund to the Motor Fuel Tax Fund an amount
24equal to 1.7% of 80% of the net revenue realized under this Act
25for the second preceding month. Beginning April 1, 2000, this
26transfer is no longer required and shall not be made.

 

 

HB3902- 37 -LRB103 31058 DTM 57678 b

1    Net revenue realized for a month shall be the revenue
2collected by the State pursuant to this Act, less the amount
3paid out during that month as refunds to taxpayers for
4overpayment of liability.
5    For greater simplicity of administration, manufacturers,
6importers and wholesalers whose products are sold at retail in
7Illinois by numerous retailers, and who wish to do so, may
8assume the responsibility for accounting and paying to the
9Department all tax accruing under this Act with respect to
10such sales, if the retailers who are affected do not make
11written objection to the Department to this arrangement.
12(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
13101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
146-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
15101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
16eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
17102-1019, eff. 1-1-23; revised 12-13-22.)
 
18    Section 40. The Service Use Tax Act is amended by changing
19Section 9 as follows:
 
20    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
21    Sec. 9. Each serviceman required or authorized to collect
22the tax herein imposed shall pay to the Department the amount
23of such tax (except as otherwise provided) at the time when he
24is required to file his return for the period during which such

 

 

HB3902- 38 -LRB103 31058 DTM 57678 b

1tax was collected, less a discount of 2.1% prior to January 1,
21990 and 1.75% on and after January 1, 1990, or $5 per calendar
3year, whichever is greater, which is allowed to reimburse the
4serviceman for expenses incurred in collecting the tax,
5keeping records, preparing and filing returns, remitting the
6tax and supplying data to the Department on request. When
7determining the discount allowed under this Section,
8servicemen shall include the amount of tax that would have
9been due at the 1% rate but for the 0% rate imposed under this
10amendatory Act of the 102nd General Assembly. The discount
11under this Section is not allowed for the 1.25% portion of
12taxes paid on aviation fuel that is subject to the revenue use
13requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
14discount allowed under this Section is allowed only for
15returns that are filed in the manner required by this Act. The
16Department may disallow the discount for servicemen whose
17certificate of registration is revoked at the time the return
18is filed, but only if the Department's decision to revoke the
19certificate of registration has become final. A serviceman
20need not remit that part of any tax collected by him to the
21extent that he is required to pay and does pay the tax imposed
22by the Service Occupation Tax Act with respect to his sale of
23service involving the incidental transfer by him of the same
24property.
25    Except as provided hereinafter in this Section, on or
26before the twentieth day of each calendar month, such

 

 

HB3902- 39 -LRB103 31058 DTM 57678 b

1serviceman shall file a return for the preceding calendar
2month in accordance with reasonable Rules and Regulations to
3be promulgated by the Department. Such return shall be filed
4on a form prescribed by the Department and shall contain such
5information as the Department may reasonably require. The
6return shall include the gross receipts which were received
7during the preceding calendar month or quarter on the
8following items upon which tax would have been due but for the
90% rate imposed under this amendatory Act of the 102nd General
10Assembly: (i) food for human consumption that is to be
11consumed off the premises where it is sold (other than
12alcoholic beverages, food consisting of or infused with adult
13use cannabis, soft drinks, and food that has been prepared for
14immediate consumption); and (ii) food prepared for immediate
15consumption and transferred incident to a sale of service
16subject to this Act or the Service Occupation Tax Act by an
17entity licensed under the Hospital Licensing Act, the Nursing
18Home Care Act, the Assisted Living and Shared Housing Act, the
19ID/DD Community Care Act, the MC/DD Act, the Specialized
20Mental Health Rehabilitation Act of 2013, or the Child Care
21Act of 1969, or an entity that holds a permit issued pursuant
22to the Life Care Facilities Act. The return shall also include
23the amount of tax that would have been due on the items listed
24in the previous sentence but for the 0% rate imposed under this
25amendatory Act of the 102nd General Assembly.
26    On and after January 1, 2018, with respect to servicemen

 

 

HB3902- 40 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 41 -LRB103 31058 DTM 57678 b

1    may require.
2    Each serviceman required or authorized to collect the tax
3imposed by this Act on aviation fuel transferred as an
4incident of a sale of service in this State during the
5preceding calendar month shall, instead of reporting and
6paying tax on aviation fuel as otherwise required by this
7Section, report and pay such tax on a separate aviation fuel
8tax return. The requirements related to the return shall be as
9otherwise provided in this Section. Notwithstanding any other
10provisions of this Act to the contrary, servicemen collecting
11tax on aviation fuel shall file all aviation fuel tax returns
12and shall make all aviation fuel tax payments by electronic
13means in the manner and form required by the Department. For
14purposes of this Section, "aviation fuel" means jet fuel and
15aviation gasoline.
16    If a taxpayer fails to sign a return within 30 days after
17the proper notice and demand for signature by the Department,
18the return shall be considered valid and any amount shown to be
19due on the return shall be deemed assessed.
20    Notwithstanding any other provision of this Act to the
21contrary, servicemen subject to tax on cannabis shall file all
22cannabis tax returns and shall make all cannabis tax payments
23by electronic means in the manner and form required by the
24Department.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

HB3902- 42 -LRB103 31058 DTM 57678 b

1payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1994, a taxpayer who has
3an average monthly tax liability of $100,000 or more shall
4make all payments required by rules of the Department by
5electronic funds transfer. Beginning October 1, 1995, a
6taxpayer who has an average monthly tax liability of $50,000
7or more shall make all payments required by rules of the
8Department by electronic funds transfer. Beginning October 1,
92000, a taxpayer who has an annual tax liability of $200,000 or
10more shall make all payments required by rules of the
11Department by electronic funds transfer. The term "annual tax
12liability" shall be the sum of the taxpayer's liabilities
13under this Act, and under all other State and local occupation
14and use tax laws administered by the Department, for the
15immediately preceding calendar year. The term "average monthly
16tax liability" means the sum of the taxpayer's liabilities
17under this Act, and under all other State and local occupation
18and use tax laws administered by the Department, for the
19immediately preceding calendar year divided by 12. Beginning
20on October 1, 2002, a taxpayer who has a tax liability in the
21amount set forth in subsection (b) of Section 2505-210 of the
22Department of Revenue Law shall make all payments required by
23rules of the Department by electronic funds transfer.
24    Before August 1 of each year beginning in 1993, the
25Department shall notify all taxpayers required to make
26payments by electronic funds transfer. All taxpayers required

 

 

HB3902- 43 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 44 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 45 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 46 -LRB103 31058 DTM 57678 b

1net revenue realized for the preceding month from the 6.25%
2general rate on transfers of tangible personal property, other
3than (i) tangible personal property which is purchased outside
4Illinois at retail from a retailer and which is titled or
5registered by an agency of this State's government and (ii)
6aviation fuel sold on or after December 1, 2019. This
7exception for aviation fuel only applies for so long as the
8revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
947133 are binding on the State.
10    For aviation fuel sold on or after December 1, 2019, each
11month the Department shall pay into the State Aviation Program
12Fund 20% of the net revenue realized for the preceding month
13from the 6.25% general rate on the selling price of aviation
14fuel, less an amount estimated by the Department to be
15required for refunds of the 20% portion of the tax on aviation
16fuel under this Act, which amount shall be deposited into the
17Aviation Fuel Sales Tax Refund Fund. The Department shall only
18pay moneys into the State Aviation Program Fund and the
19Aviation Fuel Sales Tax Refund Fund under this Act for so long
20as the revenue use requirements of 49 U.S.C. 47107(b) and 49
21U.S.C. 47133 are binding on the State.
22    Beginning August 1, 2000, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 100% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol.
26    Beginning October 1, 2009, each month the Department shall

 

 

HB3902- 47 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 48 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 49 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 50 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 51 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 52 -LRB103 31058 DTM 57678 b

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021300,000,000
62022300,000,000
72023300,000,000
82024 300,000,000
92025 300,000,000
102026 300,000,000
112027 375,000,000
122028 375,000,000
132029 375,000,000
142030 375,000,000
152031 375,000,000
162032 375,000,000
172033 375,000,000
182034375,000,000
192035375,000,000
202036450,000,000
21and
22each fiscal year
23thereafter that bonds
24are outstanding under
25Section 13.2 of the
26Metropolitan Pier and

 

 

HB3902- 53 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 54 -LRB103 31058 DTM 57678 b

1requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2binding on the State.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois
8Tax Increment Fund 0.27% of 80% of the net revenue realized for
9the preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a
1625-year period, the Department shall each month pay into the
17Energy Infrastructure Fund 80% of the net revenue realized
18from the 6.25% general rate on the selling price of
19Illinois-mined coal that was sold to an eligible business. For
20purposes of this paragraph, the term "eligible business" means
21a new electric generating facility certified pursuant to
22Section 605-332 of the Department of Commerce and Economic
23Opportunity Law of the Civil Administrative Code of Illinois.
24    Subject to payment of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, and the Energy Infrastructure Fund

 

 

HB3902- 55 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 56 -LRB103 31058 DTM 57678 b

1entity and completion of the civic build, beginning on July 1,
22023, of the remainder of the moneys received by the
3Department under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and this Act, the Department shall
5deposit the following specified deposits in the aggregate from
6collections under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, as required under Section 8.25g of the State Finance Act
9for distribution consistent with the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11The moneys received by the Department pursuant to this Act and
12required to be deposited into the Civic and Transit
13Infrastructure Fund are subject to the pledge, claim, and
14charge set forth in Section 25-55 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16As used in this paragraph, "civic build", "private entity",
17"public-private agreement", and "public agency" have the
18meanings provided in Section 25-10 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20        Fiscal Year............................Total Deposit
21        2024....................................$200,000,000
22        2025....................................$206,000,000
23        2026....................................$212,200,000
24        2027....................................$218,500,000
25        2028....................................$225,100,000
26        2029....................................$288,700,000

 

 

HB3902- 57 -LRB103 31058 DTM 57678 b

1        2030....................................$298,900,000
2        2031....................................$309,300,000
3        2032....................................$320,100,000
4        2033....................................$331,200,000
5        2034....................................$341,200,000
6        2035....................................$351,400,000
7        2036....................................$361,900,000
8        2037....................................$372,800,000
9        2038....................................$384,000,000
10        2039....................................$395,500,000
11        2040....................................$407,400,000
12        2041....................................$419,600,000
13        2042....................................$432,200,000
14        2043....................................$445,100,000
15    Beginning July 1, 2021 and until July 1, 2022, subject to
16the payment of amounts into the State and Local Sales Tax
17Reform Fund, the Build Illinois Fund, the McCormick Place
18Expansion Project Fund, the Illinois Tax Increment Fund, the
19Energy Infrastructure Fund, and the Tax Compliance and
20Administration Fund as provided in this Section, the
21Department shall pay each month into the Road Fund the amount
22estimated to represent 16% of the net revenue realized from
23the taxes imposed on motor fuel and gasohol. Beginning July 1,
242022 and until July 1, 2023, subject to the payment of amounts
25into the State and Local Sales Tax Reform Fund, the Build
26Illinois Fund, the McCormick Place Expansion Project Fund, the

 

 

HB3902- 58 -LRB103 31058 DTM 57678 b

1Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2and the Tax Compliance and Administration Fund as provided in
3this Section, the Department shall pay each month into the
4Road Fund the amount estimated to represent 32% of the net
5revenue realized from the taxes imposed on motor fuel and
6gasohol. Beginning July 1, 2023 and until July 1, 2024,
7subject to the payment of amounts into the State and Local
8Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
9Place Expansion Project Fund, the Illinois Tax Increment Fund,
10the Energy Infrastructure Fund, and the Tax Compliance and
11Administration Fund as provided in this Section, the
12Department shall pay each month into the Road Fund the amount
13estimated to represent 48% of the net revenue realized from
14the taxes imposed on motor fuel and gasohol. Beginning July 1,
152024 and until July 1, 2025, subject to the payment of amounts
16into the State and Local Sales Tax Reform Fund, the Build
17Illinois Fund, the McCormick Place Expansion Project Fund, the
18Illinois Tax Increment Fund, the Energy Infrastructure Fund,
19and the Tax Compliance and Administration Fund as provided in
20this Section, the Department shall pay each month into the
21Road Fund the amount estimated to represent 64% of the net
22revenue realized from the taxes imposed on motor fuel and
23gasohol. Beginning on July 1, 2025, subject to the payment of
24amounts into the State and Local Sales Tax Reform Fund, the
25Build Illinois Fund, the McCormick Place Expansion Project
26Fund, the Illinois Tax Increment Fund, the Energy

 

 

HB3902- 59 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 60 -LRB103 31058 DTM 57678 b

1(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
2101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
36-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
4101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
5    Section 50. The Service Occupation Tax Act is amended by
6changing Section 9 as follows:
 
7    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
8    Sec. 9. Each serviceman required or authorized to collect
9the tax herein imposed shall pay to the Department the amount
10of such tax at the time when he is required to file his return
11for the period during which such tax was collectible, less a
12discount of 2.1% prior to January 1, 1990, and 1.75% on and
13after January 1, 1990, or $5 per calendar year, whichever is
14greater, which is allowed to reimburse the serviceman for
15expenses incurred in collecting the tax, keeping records,
16preparing and filing returns, remitting the tax and supplying
17data to the Department on request. When determining the
18discount allowed under this Section, servicemen shall include
19the amount of tax that would have been due at the 1% rate but
20for the 0% rate imposed under this amendatory Act of the 102nd
21General Assembly. The discount under this Section is not
22allowed for the 1.25% portion of taxes paid on aviation fuel
23that is subject to the revenue use requirements of 49 U.S.C.
2447107(b) and 49 U.S.C. 47133. The discount allowed under this

 

 

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1Section is allowed only for returns that are filed in the
2manner required by this Act. The Department may disallow the
3discount for servicemen whose certificate of registration is
4revoked at the time the return is filed, but only if the
5Department'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. The return shall include the gross receipts which
23were received during the preceding calendar month or quarter
24on the following items upon which tax would have been due but
25for the 0% rate imposed under this amendatory Act of the 102nd
26General Assembly: (i) food for human consumption that is to be

 

 

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1consumed off the premises where it is sold (other than
2alcoholic beverages, food consisting of or infused with adult
3use cannabis, soft drinks, and food that has been prepared for
4immediate consumption); and (ii) food prepared for immediate
5consumption and transferred incident to a sale of service
6subject to this Act or the Service Use Tax Act by an entity
7licensed under the Hospital Licensing Act, the Nursing Home
8Care Act, the Assisted Living and Shared Housing Act, the
9ID/DD Community Care Act, the MC/DD Act, the Specialized
10Mental Health Rehabilitation Act of 2013, or the Child Care
11Act of 1969, or an entity that holds a permit issued pursuant
12to the Life Care Facilities Act. The return shall also include
13the amount of tax that would have been due on the items listed
14in the previous sentence but for the 0% rate imposed under this
15amendatory Act of the 102nd General Assembly.
16    On and after January 1, 2018, with respect to servicemen
17whose annual gross receipts average $20,000 or more, all
18returns required to be filed pursuant to this Act shall be
19filed electronically. Servicemen 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    The Department may require returns to be filed on a
24quarterly basis. If so required, a return for each calendar
25quarter shall be filed on or before the twentieth day of the
26calendar month following the end of such calendar quarter. The

 

 

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

 

 

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1sales of service shall file all aviation fuel tax returns and
2shall make all aviation fuel tax payments by electronic means
3in the manner and form required by the Department. For
4purposes of this Section, "aviation fuel" means jet fuel and
5aviation gasoline.
6    If a taxpayer fails to sign a return within 30 days after
7the proper notice and demand for signature by the Department,
8the return shall be considered valid and any amount shown to be
9due on the return shall be deemed assessed.
10    Notwithstanding any other provision of this Act to the
11contrary, servicemen subject to tax on cannabis shall file all
12cannabis tax returns and shall make all cannabis tax payments
13by electronic means in the manner and form required by the
14Department.
15    Prior to October 1, 2003, and on and after September 1,
162004 a serviceman may accept a Manufacturer's Purchase Credit
17certification from a purchaser in satisfaction of Service Use
18Tax as provided in Section 3-70 of the Service Use Tax Act if
19the purchaser provides the appropriate documentation as
20required by Section 3-70 of the Service Use Tax Act. A
21Manufacturer's Purchase Credit certification, accepted prior
22to October 1, 2003 or on or after September 1, 2004 by a
23serviceman as provided in Section 3-70 of the Service Use Tax
24Act, may be used by that serviceman to satisfy Service
25Occupation Tax liability in the amount claimed in the
26certification, not to exceed 6.25% of the receipts subject to

 

 

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1tax from a qualifying purchase. A Manufacturer's Purchase
2Credit reported on any original or amended return filed under
3this Act after October 20, 2003 for reporting periods prior to
4September 1, 2004 shall be disallowed. Manufacturer's Purchase
5Credit reported on annual returns due on or after January 1,
62005 will be disallowed for periods prior to September 1,
72004. No Manufacturer's Purchase Credit may be used after
8September 30, 2003 through August 31, 2004 to satisfy any tax
9liability imposed under this Act, including any audit
10liability.
11    If the serviceman's average monthly tax liability to the
12Department does not exceed $200, the Department may authorize
13his returns to be filed on a quarter annual basis, with the
14return for January, February and March of a given year being
15due by April 20 of such year; with the return for April, May
16and June of a given year being due by July 20 of such year;
17with the return for July, August and September of a given year
18being due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21    If the serviceman's average monthly tax liability to the
22Department does not exceed $50, the Department may authorize
23his returns to be filed on an annual basis, with the return for
24a given year being due by January 20 of the following year.
25    Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as

 

 

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1monthly returns.
2    Notwithstanding any other provision in this Act concerning
3the time within which a serviceman may file his return, in the
4case of any serviceman who ceases to engage in a kind of
5business which makes him responsible for filing returns under
6this Act, such serviceman shall file a final return under this
7Act with the Department not more than 1 month after
8discontinuing such business.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall
14make all payments required by rules of the Department by
15electronic funds transfer. Beginning October 1, 1995, a
16taxpayer who has an average monthly tax liability of $50,000
17or more shall make all payments required by rules of the
18Department by electronic funds transfer. Beginning October 1,
192000, a taxpayer who has an annual tax liability of $200,000 or
20more shall make all payments required by rules of the
21Department by electronic funds transfer. The term "annual tax
22liability" 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. The term "average monthly
26tax liability" means 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 divided by 12. Beginning
4on October 1, 2002, a taxpayer who has a tax liability in the
5amount set forth in subsection (b) of Section 2505-210 of the
6Department of Revenue Law shall make all payments required by
7rules of the Department by electronic funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make
10payments by electronic funds transfer. All taxpayers required
11to make payments by electronic funds transfer shall make those
12payments for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those
19payments in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Where a serviceman collects the tax with respect to the
24selling price of tangible personal property which he sells and
25the purchaser thereafter returns such tangible personal
26property and the serviceman refunds the selling price thereof

 

 

HB3902- 68 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 69 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 70 -LRB103 31058 DTM 57678 b

1required for refunds of the 20% portion of the tax on aviation
2fuel under this Act, which amount shall be deposited into the
3Aviation Fuel Sales Tax Refund Fund. The Department shall only
4pay moneys into the State Aviation Program Fund and the
5Aviation Fuel Sales Tax Refund Fund under this Act for so long
6as the revenue use requirements of 49 U.S.C. 47107(b) and 49
7U.S.C. 47133 are binding on the State.
8    Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol.
12    Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19    Beginning July 1, 2013, each month the Department shall
20pay into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Use Tax Act, the Service Use Tax
22Act, and the Retailers' Occupation Tax Act an amount equal to
23the average monthly deficit in the Underground Storage Tank
24Fund during the prior year, as certified annually by the
25Illinois Environmental Protection Agency, but the total
26payment into the Underground Storage Tank Fund under this Act,

 

 

HB3902- 71 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 72 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 73 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 74 -LRB103 31058 DTM 57678 b

1    Subject to payment of amounts into the Build Illinois Fund
2as provided in the preceding paragraph or in any amendment
3thereto hereafter enacted, the following specified monthly
4installment of the amount requested in the certificate of the
5Chairman of the Metropolitan Pier and Exposition Authority
6provided under Section 8.25f of the State Finance Act, but not
7in excess of the sums designated as "Total Deposit", shall be
8deposited in the aggregate from collections under Section 9 of
9the Use Tax Act, Section 9 of the Service Use Tax Act, Section
109 of the Service Occupation Tax Act, and Section 3 of the
11Retailers' Occupation Tax Act into the McCormick Place
12Expansion Project Fund in the specified fiscal years.
 
13Fiscal YearTotal Deposit
141993         $0
151994 53,000,000
161995 58,000,000
171996 61,000,000
181997 64,000,000
191998 68,000,000
201999 71,000,000
212000 75,000,000
222001 80,000,000
232002 93,000,000
242003 99,000,000
252004103,000,000

 

 

HB3902- 75 -LRB103 31058 DTM 57678 b

12005108,000,000
22006113,000,000
32007119,000,000
42008126,000,000
52009132,000,000
62010139,000,000
72011146,000,000
82012153,000,000
92013161,000,000
102014170,000,000
112015179,000,000
122016189,000,000
132017199,000,000
142018210,000,000
152019221,000,000
162020233,000,000
172021300,000,000
182022300,000,000
192023300,000,000
202024 300,000,000
212025 300,000,000
222026 300,000,000
232027 375,000,000
242028 375,000,000
252029 375,000,000
262030 375,000,000

 

 

HB3902- 76 -LRB103 31058 DTM 57678 b

12031 375,000,000
22032 375,000,000
32033 375,000,000
42034375,000,000
52035375,000,000
62036450,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15    Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total

 

 

HB3902- 77 -LRB103 31058 DTM 57678 b

1Deposit", has been deposited.
2    Subject to payment of amounts into the Capital Projects
3Fund, the Build Illinois Fund, and the McCormick Place
4Expansion Project Fund pursuant to the preceding paragraphs or
5in any amendments thereto hereafter enacted, for aviation fuel
6sold on or after December 1, 2019, the Department shall each
7month deposit into the Aviation Fuel Sales Tax Refund Fund an
8amount estimated by the Department to be required for refunds
9of the 80% portion of the tax on aviation fuel under this Act.
10The Department shall only deposit moneys into the Aviation
11Fuel Sales Tax Refund Fund under this paragraph for so long as
12the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois
19Tax Increment Fund 0.27% of 80% of the net revenue realized for
20the preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a

 

 

HB3902- 78 -LRB103 31058 DTM 57678 b

125-year period, the Department shall each month pay into the
2Energy Infrastructure Fund 80% of the net revenue realized
3from the 6.25% general rate on the selling price of
4Illinois-mined coal that was sold to an eligible business. For
5purposes of this paragraph, the term "eligible business" means
6a new electric generating facility certified pursuant to
7Section 605-332 of the Department of Commerce and Economic
8Opportunity Law of the Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois
10Fund, the McCormick Place Expansion Project Fund, and the
11Illinois Tax Increment Fund, and the Energy Infrastructure
12Fund pursuant to the preceding paragraphs or in any amendments
13to this Section hereafter enacted, beginning on the first day
14of the first calendar month to occur on or after August 26,
152014 (the effective date of Public Act 98-1098), each month,
16from the collections made under Section 9 of the Use Tax Act,
17Section 9 of the Service Use Tax Act, Section 9 of the Service
18Occupation Tax Act, and Section 3 of the Retailers' Occupation
19Tax Act, the Department shall pay into the Tax Compliance and
20Administration Fund, to be used, subject to appropriation, to
21fund additional auditors and compliance personnel at the
22Department of Revenue, an amount equal to 1/12 of 5% of 80% of
23the cash receipts collected during the preceding fiscal year
24by the Audit Bureau of the Department under the Use Tax Act,
25the Service Use Tax Act, the Service Occupation Tax Act, the
26Retailers' Occupation Tax Act, and associated local occupation

 

 

HB3902- 79 -LRB103 31058 DTM 57678 b

1and use taxes administered by the Department.
2    Subject to payments of amounts into the Build Illinois
3Fund, the McCormick Place Expansion Project Fund, the Illinois
4Tax Increment Fund, the Energy Infrastructure Fund, and the
5Tax Compliance and Administration Fund as provided in this
6Section, beginning on July 1, 2018 the Department shall pay
7each month into the Downstate Public Transportation Fund the
8moneys required to be so paid under Section 2-3 of the
9Downstate Public Transportation Act.
10    Subject to successful execution and delivery of a
11public-private agreement between the public agency and private
12entity and completion of the civic build, beginning on July 1,
132023, of the remainder of the moneys received by the
14Department under the Use Tax Act, the Service Use Tax Act, the
15Service Occupation Tax Act, and this Act, the Department shall
16deposit the following specified deposits in the aggregate from
17collections under the Use Tax Act, the Service Use Tax Act, the
18Service Occupation Tax Act, and the Retailers' Occupation Tax
19Act, as required under Section 8.25g of the State Finance Act
20for distribution consistent with the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22The moneys received by the Department pursuant to this Act and
23required to be deposited into the Civic and Transit
24Infrastructure Fund are subject to the pledge, claim and
25charge set forth in Section 25-55 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

HB3902- 80 -LRB103 31058 DTM 57678 b

1As used in this paragraph, "civic build", "private entity",
2"public-private agreement", and "public agency" have the
3meanings provided in Section 25-10 of the Public-Private
4Partnership for Civic and Transit Infrastructure Project Act.
5        Fiscal Year............................Total Deposit
6        2024....................................$200,000,000
7        2025....................................$206,000,000
8        2026....................................$212,200,000
9        2027....................................$218,500,000
10        2028....................................$225,100,000
11        2029....................................$288,700,000
12        2030....................................$298,900,000
13        2031....................................$309,300,000
14        2032....................................$320,100,000
15        2033....................................$331,200,000
16        2034....................................$341,200,000
17        2035....................................$351,400,000
18        2036....................................$361,900,000
19        2037....................................$372,800,000
20        2038....................................$384,000,000
21        2039....................................$395,500,000
22        2040....................................$407,400,000
23        2041....................................$419,600,000
24        2042....................................$432,200,000
25        2043....................................$445,100,000
26    Beginning July 1, 2021 and until July 1, 2022, subject to

 

 

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

 

 

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1the taxes imposed on motor fuel and gasohol. Beginning July 1,
22024 and until July 1, 2025, subject to the payment of amounts
3into the County and Mass Transit District Fund, the Local
4Government Tax Fund, the Build Illinois Fund, the McCormick
5Place Expansion Project Fund, the Illinois Tax Increment Fund,
6the Energy Infrastructure Fund, and the Tax Compliance and
7Administration Fund as provided in this Section, the
8Department shall pay each month into the Road Fund the amount
9estimated to represent 64% of the net revenue realized from
10the taxes imposed on motor fuel and gasohol. Beginning on July
111, 2025, subject to the payment of amounts into the County and
12Mass Transit District Fund, the Local Government Tax Fund, the
13Build Illinois Fund, the McCormick Place Expansion Project
14Fund, the Illinois Tax Increment Fund, the Energy
15Infrastructure Fund, and the Tax Compliance and Administration
16Fund as provided in this Section, the Department shall pay
17each month into the Road Fund the amount estimated to
18represent 80% of the net revenue realized from the taxes
19imposed on motor fuel and gasohol. As used in this paragraph
20"motor fuel" has the meaning given to that term in Section 1.1
21of the Motor Fuel Tax Law, and "gasohol" has the meaning given
22to that term in Section 3-40 of the Use Tax Act.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% shall be paid into the General
25Revenue Fund of the State Treasury and 25% shall be reserved in
26a special account and used only for the transfer to the Common

 

 

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

 

 

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

 

 

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1certification of the Department of Revenue, the Comptroller
2shall order transferred and the Treasurer shall transfer from
3the General Revenue Fund to the Motor Fuel Tax Fund an amount
4equal to 1.7% of 80% of the net revenue realized under this Act
5for the second preceding month. Beginning April 1, 2000, this
6transfer is no longer required and shall not be made.
7    Net revenue realized for a month shall be the revenue
8collected by the State pursuant to this Act, less the amount
9paid out during that month as refunds to taxpayers for
10overpayment of liability.
11    For greater simplicity of administration, it shall be
12permissible for manufacturers, importers and wholesalers whose
13products are sold by numerous servicemen in Illinois, and who
14wish to do so, to assume the responsibility for accounting and
15paying to the Department all tax accruing under this Act with
16respect to such sales, if the servicemen who are affected do
17not make written objection to the Department to this
18arrangement.
19(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
20101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
216-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
22101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
23    Section 55. The Retailers' Occupation Tax Act is amended
24by changing Section 3 as follows:
 

 

 

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1    (35 ILCS 120/3)  (from Ch. 120, par. 442)
2    Sec. 3. Except as provided in this Section, on or before
3the twentieth day of each calendar month, every person engaged
4in the business of selling tangible personal property at
5retail in this State during the preceding calendar month shall
6file a return with the Department, stating:
7        1. The name of the seller;
8        2. His residence address and the address of his
9    principal place of business and the address of the
10    principal place of business (if that is a different
11    address) from which he engages in the business of selling
12    tangible personal property at retail in this State;
13        3. Total amount of receipts received by him during the
14    preceding calendar month or quarter, as the case may be,
15    from sales of tangible personal property, and from
16    services furnished, by him during such preceding calendar
17    month or quarter;
18        4. Total amount received by him during the preceding
19    calendar month or quarter on charge and time sales of
20    tangible personal property, and from services furnished,
21    by him prior to the month or quarter for which the return
22    is filed;
23        5. Deductions allowed by law;
24        6. Gross receipts which were received by him during
25    the preceding calendar month or quarter and upon the basis
26    of which the tax is imposed, including gross receipts on

 

 

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1    food for human consumption that is to be consumed off the
2    premises where it is sold (other than alcoholic beverages,
3    food consisting of or infused with adult use cannabis,
4    soft drinks, and food that has been prepared for immediate
5    consumption) which were received during the preceding
6    calendar month or quarter and upon which tax would have
7    been due but for the 0% rate imposed under Public Act
8    102-700 this amendatory Act of the 102nd General Assembly;
9        7. The amount of credit provided in Section 2d of this
10    Act;
11        8. The amount of tax due, including the amount of tax
12    that would have been due on food for human consumption
13    that is to be consumed off the premises where it is sold
14    (other than alcoholic beverages, food consisting of or
15    infused with adult use cannabis, soft drinks, and food
16    that has been prepared for immediate consumption) but for
17    the 0% rate imposed under Public Act 102-700 this
18    amendatory Act of the 102nd General Assembly;
19        9. The signature of the taxpayer; and
20        10. Such other reasonable information as the
21    Department may require.
22    On and after January 1, 2018, except for returns required
23to be filed prior to January 1, 2023 for motor vehicles,
24watercraft, aircraft, and trailers that are required to be
25registered with an agency of this State, with respect to
26retailers whose annual gross receipts average $20,000 or more,

 

 

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1all returns required to be filed pursuant to this Act shall be
2filed electronically. On and after January 1, 2023, with
3respect to retailers whose annual gross receipts average
4$20,000 or more, all returns required to be filed pursuant to
5this Act, including, but not limited to, returns for motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State, shall be filed
8electronically. Retailers who demonstrate that they do not
9have access to the Internet or demonstrate hardship in filing
10electronically may petition the Department to waive the
11electronic filing requirement.
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    Each return shall be accompanied by the statement of
17prepaid tax issued pursuant to Section 2e for which credit is
18claimed.
19    Prior to October 1, 2003, and on and after September 1,
202004 a retailer may accept a Manufacturer's Purchase Credit
21certification from a purchaser in satisfaction of Use Tax as
22provided in Section 3-85 of the Use Tax Act if the purchaser
23provides the appropriate documentation as required by Section
243-85 of the Use Tax Act. A Manufacturer's Purchase Credit
25certification, accepted by a retailer prior to October 1, 2003
26and on and after September 1, 2004 as provided in Section 3-85

 

 

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1of the Use Tax Act, may be used by that retailer to satisfy
2Retailers' Occupation Tax liability in the amount claimed in
3the certification, not to exceed 6.25% of the receipts subject
4to tax from a qualifying purchase. A Manufacturer's Purchase
5Credit reported on any original or amended return filed under
6this Act after October 20, 2003 for reporting periods prior to
7September 1, 2004 shall be disallowed. Manufacturer's Purchase
8Credit reported on annual returns due on or after January 1,
92005 will be disallowed for periods prior to September 1,
102004. No Manufacturer's Purchase Credit may be used after
11September 30, 2003 through August 31, 2004 to satisfy any tax
12liability imposed under this Act, including any audit
13liability.
14    The Department may require returns to be filed on a
15quarterly basis. If so required, a return for each calendar
16quarter shall be filed on or before the twentieth day of the
17calendar month following the end of such calendar quarter. The
18taxpayer shall also file a return with the Department for each
19of the first two months of each calendar quarter, on or before
20the twentieth day of the following calendar month, stating:
21        1. The name of the seller;
22        2. The address of the principal place of business from
23    which he engages in the business of selling tangible
24    personal property at retail in this State;
25        3. The total amount of taxable receipts received by
26    him during the preceding calendar month from sales of

 

 

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1    tangible personal property by him during such preceding
2    calendar month, including receipts from charge and time
3    sales, but less all deductions allowed by law;
4        4. The amount of credit provided in Section 2d of this
5    Act;
6        5. The amount of tax due; and
7        6. Such other reasonable information as the Department
8    may require.
9    Every person engaged in the business of selling aviation
10fuel at retail in this State during the preceding calendar
11month shall, instead of reporting and paying tax as otherwise
12required by this Section, report and pay such tax on a separate
13aviation fuel tax return. The requirements related to the
14return shall be as otherwise provided in this Section.
15Notwithstanding any other provisions of this Act to the
16contrary, retailers selling aviation fuel shall file all
17aviation fuel tax returns and shall make all aviation fuel tax
18payments by electronic means in the manner and form required
19by the Department. For purposes of this Section, "aviation
20fuel" means jet fuel and aviation gasoline.
21    Beginning on October 1, 2003, any person who is not a
22licensed distributor, importing distributor, or manufacturer,
23as defined in the Liquor Control Act of 1934, but is engaged in
24the business of selling, at retail, alcoholic liquor shall
25file a statement with the Department of Revenue, in a format
26and at a time prescribed by the Department, showing the total

 

 

HB3902- 91 -LRB103 31058 DTM 57678 b

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

 

 

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1the transaction occurred. The distributor, importing
2distributor, or manufacturer shall notify the retailer as to
3the method by which the distributor, importing distributor, or
4manufacturer will provide the sales information. If the
5retailer is unable to receive the sales information by
6electronic means, the distributor, importing distributor, or
7manufacturer shall furnish the sales information by personal
8delivery or by mail. For purposes of this paragraph, the term
9"electronic means" includes, but is not limited to, the use of
10a secure Internet website, e-mail, or facsimile.
11    If a total amount of less than $1 is payable, refundable or
12creditable, such amount shall be disregarded if it is less
13than 50 cents and shall be increased to $1 if it is 50 cents or
14more.
15    Notwithstanding any other provision of this Act to the
16contrary, retailers subject to tax on cannabis shall file all
17cannabis tax returns and shall make all cannabis tax payments
18by electronic means in the manner and form required by the
19Department.
20    Beginning October 1, 1993, a taxpayer who has an average
21monthly tax liability of $150,000 or more shall make all
22payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1994, a taxpayer who has
24an average monthly tax liability of $100,000 or more shall
25make all payments required by rules of the Department by
26electronic funds transfer. Beginning October 1, 1995, a

 

 

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1taxpayer who has an average monthly tax liability of $50,000
2or more shall make all payments required by rules of the
3Department by electronic funds transfer. Beginning October 1,
42000, a taxpayer who has an annual tax liability of $200,000 or
5more shall make all payments required by rules of the
6Department by electronic funds transfer. The term "annual tax
7liability" shall be the sum of the taxpayer's liabilities
8under this Act, and under all other State and local occupation
9and use tax laws administered by the Department, for the
10immediately preceding calendar year. The term "average monthly
11tax liability" shall be the sum of the taxpayer's liabilities
12under this Act, and under all other State and local occupation
13and use tax laws administered by the Department, for the
14immediately preceding calendar year divided by 12. Beginning
15on October 1, 2002, a taxpayer who has a tax liability in the
16amount set forth in subsection (b) of Section 2505-210 of the
17Department of Revenue Law shall make all payments required by
18rules of the Department by electronic funds transfer.
19    Before August 1 of each year beginning in 1993, the
20Department shall notify all taxpayers required to make
21payments by electronic funds transfer. All taxpayers required
22to make payments by electronic funds transfer shall make those
23payments for a minimum of one year beginning on October 1.
24    Any taxpayer not required to make payments by electronic
25funds transfer may make payments by electronic funds transfer
26with the permission of the Department.

 

 

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

 

 

HB3902- 95 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 96 -LRB103 31058 DTM 57678 b

1prescribed and supplied by the Department, a separate return
2for each such item of tangible personal property which the
3retailer sells, except that if, in the same transaction, (i) a
4retailer of aircraft, watercraft, motor vehicles or trailers
5transfers more than one aircraft, watercraft, motor vehicle or
6trailer to another aircraft, watercraft, motor vehicle
7retailer or trailer retailer for the purpose of resale or (ii)
8a retailer of aircraft, watercraft, motor vehicles, or
9trailers transfers more than one aircraft, watercraft, motor
10vehicle, or trailer to a purchaser for use as a qualifying
11rolling stock as provided in Section 2-5 of this Act, then that
12seller may report the transfer of all aircraft, watercraft,
13motor vehicles or trailers involved in that transaction to the
14Department on the same uniform invoice-transaction reporting
15return form. For purposes of this Section, "watercraft" means
16a Class 2, Class 3, or Class 4 watercraft as defined in Section
173-2 of the Boat Registration and Safety Act, a personal
18watercraft, or any boat equipped with an inboard motor.
19    In addition, with respect to motor vehicles, watercraft,
20aircraft, and trailers that are required to be registered with
21an agency of this State, every person who is engaged in the
22business of leasing or renting such items and who, in
23connection with such business, sells any such item to a
24retailer for the purpose of resale is, notwithstanding any
25other provision of this Section to the contrary, authorized to
26meet the return-filing requirement of this Act by reporting

 

 

HB3902- 97 -LRB103 31058 DTM 57678 b

1the transfer of all the aircraft, watercraft, motor vehicles,
2or trailers transferred for resale during a month to the
3Department on the same uniform invoice-transaction reporting
4return form on or before the 20th of the month following the
5month in which the transfer takes place. Notwithstanding any
6other provision of this Act to the contrary, all returns filed
7under this paragraph must be filed by electronic means in the
8manner and form as required by the Department.
9    Any retailer who sells only motor vehicles, watercraft,
10aircraft, or trailers that are required to be registered with
11an agency of this State, so that all retailers' occupation tax
12liability is required to be reported, and is reported, on such
13transaction reporting returns and who is not otherwise
14required to file monthly or quarterly returns, need not file
15monthly or quarterly returns. However, those retailers shall
16be required to file returns on an annual basis.
17    The transaction reporting return, in the case of motor
18vehicles or trailers that are required to be registered with
19an agency of this State, shall be the same document as the
20Uniform Invoice referred to in Section 5-402 of the Illinois
21Vehicle Code and must show the name and address of the seller;
22the name and address of the purchaser; the amount of the
23selling price including the amount allowed by the retailer for
24traded-in property, if any; the amount allowed by the retailer
25for the traded-in tangible personal property, if any, to the
26extent to which Section 1 of this Act allows an exemption for

 

 

HB3902- 98 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 99 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 100 -LRB103 31058 DTM 57678 b

1registration to such tangible personal property.
2    No retailer's failure or refusal to remit tax under this
3Act precludes a user, who has paid the proper tax to the
4retailer, from obtaining his certificate of title or other
5evidence of title or registration (if titling or registration
6is required) upon satisfying the Department that such user has
7paid the proper tax (if tax is due) to the retailer. The
8Department shall adopt appropriate rules to carry out the
9mandate of this paragraph.
10    If the user who would otherwise pay tax to the retailer
11wants the transaction reporting return filed and the payment
12of the tax or proof of exemption made to the Department before
13the retailer is willing to take these actions and such user has
14not paid the tax to the retailer, such user may certify to the
15fact of such delay by the retailer and may (upon the Department
16being satisfied of the truth of such certification) transmit
17the information required by the transaction reporting return
18and the remittance for tax or proof of exemption directly to
19the Department and obtain his tax receipt or exemption
20determination, in which event the transaction reporting return
21and tax remittance (if a tax payment was required) shall be
22credited by the Department to the proper retailer's account
23with the Department, but without the 2.1% or 1.75% discount
24provided for in this Section being allowed. When the user pays
25the tax directly to the Department, he shall pay the tax in the
26same amount and in the same form in which it would be remitted

 

 

HB3902- 101 -LRB103 31058 DTM 57678 b

1if the tax had been remitted to the Department by the retailer.
2    Refunds made by the seller during the preceding return
3period to purchasers, on account of tangible personal property
4returned to the seller, shall be allowed as a deduction under
5subdivision 5 of his monthly or quarterly return, as the case
6may be, in case the seller had theretofore included the
7receipts from the sale of such tangible personal property in a
8return filed by him and had paid the tax imposed by this Act
9with respect to such receipts.
10    Where the seller is a corporation, the return filed on
11behalf of such corporation shall be signed by the president,
12vice-president, secretary or treasurer or by the properly
13accredited agent of such corporation.
14    Where the seller is a limited liability company, the
15return filed on behalf of the limited liability company shall
16be signed by a manager, member, or properly accredited agent
17of the limited liability company.
18    Except as provided in this Section, the retailer filing
19the return under this Section shall, at the time of filing such
20return, pay to the Department the amount of tax imposed by this
21Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
22on and after January 1, 1990, or $5 per calendar year,
23whichever is greater, which is allowed to reimburse the
24retailer for the expenses incurred in keeping records,
25preparing and filing returns, remitting the tax and supplying
26data to the Department on request. On and after January 1,

 

 

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12021, a certified service provider, as defined in the Leveling
2the Playing Field for Illinois Retail Act, filing the return
3under this Section on behalf of a remote retailer shall, at the
4time of such return, pay to the Department the amount of tax
5imposed by this Act less a discount of 1.75%. A remote retailer
6using a certified service provider to file a return on its
7behalf, as provided in the Leveling the Playing Field for
8Illinois Retail Act, is not eligible for the discount. When
9determining the discount allowed under this Section, retailers
10shall include the amount of tax that would have been due at the
111% rate but for the 0% rate imposed under Public Act 102-700
12this amendatory Act of the 102nd General Assembly. When
13determining the discount allowed under this Section, retailers
14shall include the amount of tax that would have been due at the
156.25% rate but for the 1.25% rate imposed on sales tax holiday
16items under Public Act 102-700 this amendatory Act of the
17102nd General Assembly. The discount under this Section is not
18allowed for the 1.25% portion of taxes paid on aviation fuel
19that is subject to the revenue use requirements of 49 U.S.C.
2047107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
21Section 2d of this Act shall be included in the amount on which
22such 2.1% or 1.75% discount is computed. In the case of
23retailers who report and pay the tax on a transaction by
24transaction basis, as provided in this Section, such discount
25shall be taken with each such tax remittance instead of when
26such retailer files his periodic return. The discount allowed

 

 

HB3902- 103 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 104 -LRB103 31058 DTM 57678 b

1payment to the Department on or before the 7th, 15th, 22nd and
2last day of the month during which such liability is incurred.
3If the month during which such tax liability is incurred began
4prior to January 1, 1985, each payment shall be in an amount
5equal to 1/4 of the taxpayer's actual liability for the month
6or an amount set by the Department not to exceed 1/4 of the
7average monthly liability of the taxpayer to the Department
8for the preceding 4 complete calendar quarters (excluding the
9month of highest liability and the month of lowest liability
10in such 4 quarter period). If the month during which such tax
11liability is incurred begins on or after January 1, 1985 and
12prior to January 1, 1987, each payment shall be in an amount
13equal to 22.5% of the taxpayer's actual liability for the
14month or 27.5% of the taxpayer's liability for the same
15calendar month of the preceding year. If the month during
16which such tax liability is incurred begins on or after
17January 1, 1987 and prior to January 1, 1988, each payment
18shall be in an amount equal to 22.5% of the taxpayer's actual
19liability for the month or 26.25% of the taxpayer's liability
20for the same calendar month of the preceding year. If the month
21during which such tax liability is incurred begins on or after
22January 1, 1988, and prior to January 1, 1989, or begins on or
23after January 1, 1996, each payment shall be in an amount equal
24to 22.5% of the taxpayer's actual liability for the month or
2525% of the taxpayer's liability for the same calendar month of
26the preceding year. If the month during which such tax

 

 

HB3902- 105 -LRB103 31058 DTM 57678 b

1liability is incurred begins on or after January 1, 1989, and
2prior to January 1, 1996, each payment shall be in an amount
3equal to 22.5% of the taxpayer's actual liability for the
4month or 25% of the taxpayer's liability for the same calendar
5month of the preceding year or 100% of the taxpayer's actual
6liability for the quarter monthly reporting period. The amount
7of such quarter monthly payments shall be credited against the
8final tax liability of the taxpayer's return for that month.
9Before October 1, 2000, once applicable, the requirement of
10the making of quarter monthly payments to the Department by
11taxpayers having an average monthly tax liability of $10,000
12or more as determined in the manner provided above shall
13continue until such taxpayer's average monthly liability to
14the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status.
26On and after October 1, 2000, once applicable, the requirement

 

 

HB3902- 106 -LRB103 31058 DTM 57678 b

1of the making of quarter monthly payments to the Department by
2taxpayers having an average monthly tax liability of $20,000
3or more as determined in the manner provided above shall
4continue until such taxpayer's average monthly liability to
5the Department during the preceding 4 complete calendar
6quarters (excluding the month of highest liability and the
7month of lowest liability) is less than $19,000 or until such
8taxpayer's average monthly liability to the Department as
9computed for each calendar quarter of the 4 preceding complete
10calendar quarter period is less than $20,000. However, if a
11taxpayer can show the Department that a substantial change in
12the taxpayer's business has occurred which causes the taxpayer
13to anticipate that his average monthly tax liability for the
14reasonably foreseeable future will fall below the $20,000
15threshold stated above, then such taxpayer may petition the
16Department for a change in such taxpayer's reporting status.
17The Department shall change such taxpayer's reporting status
18unless it finds that such change is seasonal in nature and not
19likely to be long term. Quarter monthly payment status shall
20be determined under this paragraph as if the rate reduction to
210% in Public Act 102-700 this amendatory Act of the 102nd
22General Assembly on food for human consumption that is to be
23consumed off the premises where it is sold (other than
24alcoholic beverages, food consisting of or infused with adult
25use cannabis, soft drinks, and food that has been prepared for
26immediate consumption) had not occurred. For quarter monthly

 

 

HB3902- 107 -LRB103 31058 DTM 57678 b

1payments due under this paragraph on or after July 1, 2023 and
2through June 30, 2024, "25% of the taxpayer's liability for
3the same calendar month of the preceding year" shall be
4determined as if the rate reduction to 0% in Public Act 102-700
5this amendatory Act of the 102nd General Assembly had not
6occurred. Quarter monthly payment status shall be determined
7under this paragraph as if the rate reduction to 1.25% in
8Public Act 102-700 this amendatory Act of the 102nd General
9Assembly on sales tax holiday items had not occurred. For
10quarter monthly payments due on or after July 1, 2023 and
11through June 30, 2024, "25% of the taxpayer's liability for
12the same calendar month of the preceding year" shall be
13determined as if the rate reduction to 1.25% in Public Act
14102-700 this amendatory Act of the 102nd General Assembly on
15sales tax holiday items had not occurred. If any such quarter
16monthly payment is not paid at the time or in the amount
17required by this Section, then the taxpayer shall be liable
18for penalties and interest on the difference between the
19minimum amount due as a payment and the amount of such quarter
20monthly payment actually and timely paid, except insofar as
21the taxpayer has previously made payments for that month to
22the Department in excess of the minimum payments previously
23due as provided in this Section. The Department shall make
24reasonable rules and regulations to govern the quarter monthly
25payment amount and quarter monthly payment dates for taxpayers
26who file on other than a calendar monthly basis.

 

 

HB3902- 108 -LRB103 31058 DTM 57678 b

1    The provisions of this paragraph apply before October 1,
22001. Without regard to whether a taxpayer is required to make
3quarter monthly payments as specified above, any taxpayer who
4is required by Section 2d of this Act to collect and remit
5prepaid taxes and has collected prepaid taxes which average in
6excess of $25,000 per month during the preceding 2 complete
7calendar quarters, shall file a return with the Department as
8required by Section 2f and shall make payments to the
9Department on or before the 7th, 15th, 22nd and last day of the
10month during which such liability is incurred. If the month
11during which such tax liability is incurred began prior to
12September 1, 1985 (the effective date of Public Act 84-221),
13each payment shall be in an amount not less than 22.5% of the
14taxpayer's actual liability under Section 2d. If the month
15during which such tax liability is incurred begins on or after
16January 1, 1986, each payment shall be in an amount equal to
1722.5% of the taxpayer's actual liability for the month or
1827.5% of the taxpayer's liability for the same calendar month
19of the preceding calendar year. If the month during which such
20tax liability is incurred begins on or after January 1, 1987,
21each payment shall be in an amount equal to 22.5% of the
22taxpayer's actual liability for the month or 26.25% of the
23taxpayer's liability for the same calendar month of the
24preceding year. The amount of such quarter monthly payments
25shall be credited against the final tax liability of the
26taxpayer's return for that month filed under this Section or

 

 

HB3902- 109 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 110 -LRB103 31058 DTM 57678 b

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

 

 

HB3902- 111 -LRB103 31058 DTM 57678 b

1subsequently to be remitted to the Department under this Act,
2the Use Tax Act, the Service Occupation Tax Act or the Service
3Use Tax Act, in accordance with reasonable rules and
4regulations prescribed by the Department. If the Department
5subsequently determined that all or any part of the credit
6taken was not actually due to the taxpayer, the taxpayer's
72.1% and 1.75% vendor's discount shall be reduced by 2.1% or
81.75% of the difference between the credit taken and that
9actually due, and that taxpayer shall be liable for penalties
10and interest on such difference.
11    If a retailer of motor fuel is entitled to a credit under
12Section 2d of this Act which exceeds the taxpayer's liability
13to the Department under this Act for the month for which the
14taxpayer is filing a return, the Department shall issue the
15taxpayer a credit memorandum for the excess.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund, a special fund in the
18State treasury which is hereby created, the net revenue
19realized for the preceding month from the 1% tax imposed under
20this Act.
21    Beginning January 1, 1990, each month the Department shall
22pay into the County and Mass Transit District Fund, a special
23fund in the State treasury which is hereby created, 4% of the
24net revenue realized for the preceding month from the 6.25%
25general rate other than aviation fuel sold on or after
26December 1, 2019. This exception for aviation fuel only

 

 

HB3902- 112 -LRB103 31058 DTM 57678 b

1applies for so long as the revenue use requirements of 49
2U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3    Beginning August 1, 2000, each month the Department shall
4pay into the County and Mass Transit District Fund 20% of the
5net revenue realized for the preceding month from the 1.25%
6rate on the selling price of motor fuel and gasohol. If, in any
7month, the tax on sales tax holiday items, as defined in
8Section 2-8, is imposed at the rate of 1.25%, then the
9Department shall pay 20% of the net revenue realized for that
10month from the 1.25% rate on the selling price of sales tax
11holiday items into the County and Mass Transit District Fund.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the net revenue
14realized for the preceding month from the 6.25% general rate
15on the selling price of tangible personal property other than
16aviation fuel sold on or after December 1, 2019. This
17exception for aviation fuel only applies for so long as the
18revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1947133 are binding on the State.
20    For aviation fuel sold on or after December 1, 2019, each
21month the Department shall pay into the State Aviation Program
22Fund 20% of the net revenue realized for the preceding month
23from the 6.25% general rate on the selling price of aviation
24fuel, less an amount estimated by the Department to be
25required for refunds of the 20% portion of the tax on aviation
26fuel under this Act, which amount shall be deposited into the

 

 

HB3902- 113 -LRB103 31058 DTM 57678 b

1Aviation Fuel Sales Tax Refund Fund. The Department shall only
2pay moneys into the State Aviation Program Fund and the
3Aviation Fuel Sales Tax Refund Fund under this Act for so long
4as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5U.S.C. 47133 are binding on the State.
6    Beginning August 1, 2000, each month the Department shall
7pay into the Local Government Tax Fund 80% of the net revenue
8realized for the preceding month from the 1.25% rate on the
9selling price of motor fuel and gasohol. If, in any month, the
10tax on sales tax holiday items, as defined in Section 2-8, is
11imposed at the rate of 1.25%, then the Department shall pay 80%
12of the net revenue realized for that month from the 1.25% rate
13on the selling price of sales tax holiday items into the Local
14Government Tax Fund.
15    Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22    Beginning July 1, 2011, each month the Department shall
23pay into the Clean Air Act Permit Fund 80% of the net revenue
24realized for the preceding month from the 6.25% general rate
25on the selling price of sorbents used in Illinois in the
26process of sorbent injection as used to comply with the

 

 

HB3902- 114 -LRB103 31058 DTM 57678 b

1Environmental Protection Act or the federal Clean Air Act, but
2the total payment into the Clean Air Act Permit Fund under this
3Act and the Use Tax Act shall not exceed $2,000,000 in any
4fiscal year.
5    Beginning July 1, 2013, each month the Department shall
6pay into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Use Tax Act, the Service Use Tax
8Act, and the Service Occupation Tax Act an amount equal to the
9average monthly deficit in the Underground Storage Tank Fund
10during the prior year, as certified annually by the Illinois
11Environmental Protection Agency, but the total payment into
12the Underground Storage Tank Fund under this Act, the Use Tax
13Act, the Service Use Tax Act, and the Service Occupation Tax
14Act shall not exceed $18,000,000 in any State fiscal year. As
15used in this paragraph, the "average monthly deficit" shall be
16equal to the difference between the average monthly claims for
17payment by the fund and the average monthly revenues deposited
18into the fund, excluding payments made pursuant to this
19paragraph.
20    Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under the Use Tax Act, the Service
22Use Tax Act, the Service Occupation Tax Act, and this Act, each
23month the Department shall deposit $500,000 into the State
24Crime Laboratory Fund.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

 

 

HB3902- 115 -LRB103 31058 DTM 57678 b

1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to this Act,
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, and Section 9 of the Service Occupation Tax Act, such Acts
9being hereinafter called the "Tax Acts" and such aggregate of
102.2% or 3.8%, as the case may be, of moneys being hereinafter
11called the "Tax Act Amount", and (2) the amount transferred to
12the Build Illinois Fund from the State and Local Sales Tax
13Reform Fund shall be less than the Annual Specified Amount (as
14hereinafter defined), an amount equal to the difference shall
15be immediately paid into the Build Illinois Fund from other
16moneys received by the Department pursuant to the Tax Acts;
17the "Annual Specified Amount" means the amounts specified
18below for fiscal years 1986 through 1993:
19Fiscal YearAnnual Specified Amount
201986$54,800,000
211987$76,650,000
221988$80,480,000
231989$88,510,000
241990$115,330,000
251991$145,470,000
261992$182,730,000

 

 

HB3902- 116 -LRB103 31058 DTM 57678 b

11993$206,520,000;
2and means the Certified Annual Debt Service Requirement (as
3defined in Section 13 of the Build Illinois Bond Act) or the
4Tax Act Amount, whichever is greater, for fiscal year 1994 and
5each fiscal year thereafter; and further provided, that if on
6the last business day of any month the sum of (1) the Tax Act
7Amount required to be deposited into the Build Illinois Bond
8Account in the Build Illinois Fund during such month and (2)
9the amount transferred to the Build Illinois Fund from the
10State and Local Sales Tax Reform Fund shall have been less than
111/12 of the Annual Specified Amount, an amount equal to the
12difference shall be immediately paid into the Build Illinois
13Fund from other moneys received by the Department pursuant to
14the Tax Acts; and, further provided, that in no event shall the
15payments required under the preceding proviso result in
16aggregate payments into the Build Illinois Fund pursuant to
17this clause (b) for any fiscal year in excess of the greater of
18(i) the Tax Act Amount or (ii) the Annual Specified Amount for
19such fiscal year. The amounts payable into the Build Illinois
20Fund under clause (b) of the first sentence in this paragraph
21shall be payable only until such time as the aggregate amount
22on deposit under each trust indenture securing Bonds issued
23and outstanding pursuant to the Build Illinois Bond Act is
24sufficient, taking into account any future investment income,
25to fully provide, in accordance with such indenture, for the
26defeasance of or the payment of the principal of, premium, if

 

 

HB3902- 117 -LRB103 31058 DTM 57678 b

1any, and interest on the Bonds secured by such indenture and on
2any Bonds expected to be issued thereafter and all fees and
3costs payable with respect thereto, all as certified by the
4Director of the Bureau of the Budget (now Governor's Office of
5Management and Budget). If on the last business day of any
6month in which Bonds are outstanding pursuant to the Build
7Illinois Bond Act, the aggregate of moneys deposited in the
8Build Illinois Bond Account in the Build Illinois Fund in such
9month shall be less than the amount required to be transferred
10in such month from the Build Illinois Bond Account to the Build
11Illinois Bond Retirement and Interest Fund pursuant to Section
1213 of the Build Illinois Bond Act, an amount equal to such
13deficiency shall be immediately paid from other moneys
14received by the Department pursuant to the Tax Acts to the
15Build Illinois Fund; provided, however, that any amounts paid
16to the Build Illinois Fund in any fiscal year pursuant to this
17sentence shall be deemed to constitute payments pursuant to
18clause (b) of the first sentence of this paragraph and shall
19reduce the amount otherwise payable for such fiscal year
20pursuant to that clause (b). The moneys received by the
21Department pursuant to this Act and required to be deposited
22into the Build Illinois Fund are subject to the pledge, claim
23and charge set forth in Section 12 of the Build Illinois Bond
24Act.
25    Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

 

 

HB3902- 118 -LRB103 31058 DTM 57678 b

1thereto hereafter enacted, the following specified monthly
2installment of the amount requested in the certificate of the
3Chairman of the Metropolitan Pier and Exposition Authority
4provided under Section 8.25f of the State Finance Act, but not
5in excess of sums designated as "Total Deposit", shall be
6deposited in the aggregate from collections under Section 9 of
7the Use Tax Act, Section 9 of the Service Use Tax Act, Section
89 of the Service Occupation Tax Act, and Section 3 of the
9Retailers' Occupation Tax Act into the McCormick Place
10Expansion Project Fund in the specified fiscal years.
11Fiscal YearTotal Deposit
121993         $0
131994 53,000,000
141995 58,000,000
151996 61,000,000
161997 64,000,000
171998 68,000,000
181999 71,000,000
192000 75,000,000
202001 80,000,000
212002 93,000,000
222003 99,000,000
232004103,000,000
242005108,000,000
252006113,000,000
262007119,000,000

 

 

HB3902- 119 -LRB103 31058 DTM 57678 b

12008126,000,000
22009132,000,000
32010139,000,000
42011146,000,000
52012153,000,000
62013161,000,000
72014170,000,000
82015179,000,000
92016189,000,000
102017199,000,000
112018210,000,000
122019221,000,000
132020233,000,000
142021300,000,000
152022300,000,000
162023300,000,000
172024 300,000,000
182025 300,000,000
192026 300,000,000
202027 375,000,000
212028 375,000,000
222029 375,000,000
232030 375,000,000
242031 375,000,000
252032 375,000,000
262033375,000,000

 

 

HB3902- 120 -LRB103 31058 DTM 57678 b

12034375,000,000
22035375,000,000
32036450,000,000
4and
5each fiscal year
6thereafter that bonds
7are outstanding under
8Section 13.2 of the
9Metropolitan Pier and
10Exposition Authority Act,
11but not after fiscal year 2060.
12    Beginning July 20, 1993 and in each month of each fiscal
13year thereafter, one-eighth of the amount requested in the
14certificate of the Chairman of the Metropolitan Pier and
15Exposition Authority for that fiscal year, less the amount
16deposited into the McCormick Place Expansion Project Fund by
17the State Treasurer in the respective month under subsection
18(g) of Section 13 of the Metropolitan Pier and Exposition
19Authority Act, plus cumulative deficiencies in the deposits
20required under this Section for previous months and years,
21shall be deposited into the McCormick Place Expansion Project
22Fund, until the full amount requested for the fiscal year, but
23not in excess of the amount specified above as "Total
24Deposit", has been deposited.
25    Subject to payment of amounts into the Capital Projects
26Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

 

 

HB3902- 121 -LRB103 31058 DTM 57678 b

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, for aviation fuel sold on or after December 1, 2019,
4the Department shall each month deposit into the Aviation Fuel
5Sales Tax Refund Fund an amount estimated by the Department to
6be required for refunds of the 80% portion of the tax on
7aviation fuel under this Act. The Department shall only
8deposit moneys into the Aviation Fuel Sales Tax Refund Fund
9under this paragraph for so long as the revenue use
10requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
11binding on the State.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois
17Tax Increment Fund 0.27% of 80% of the net revenue realized for
18the preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
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 with the receipt of the first report of
24taxes paid by an eligible business and continuing for a
2525-year period, the Department shall each month pay into the
26Energy Infrastructure Fund 80% of the net revenue realized

 

 

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1from the 6.25% general rate on the selling price of
2Illinois-mined coal that was sold to an eligible business. For
3purposes of this paragraph, the term "eligible business" means
4a new electric generating facility certified pursuant to
5Section 605-332 of the Department of Commerce and Economic
6Opportunity Law of the Civil Administrative Code of Illinois.
7    Subject to payment of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, and the
9Illinois Tax Increment Fund, and the Energy Infrastructure
10Fund pursuant to the preceding paragraphs or in any amendments
11to this Section hereafter enacted, beginning on the first day
12of the first calendar month to occur on or after August 26,
132014 (the effective date of Public Act 98-1098), each month,
14from the collections made under Section 9 of the Use Tax Act,
15Section 9 of the Service Use Tax Act, Section 9 of the Service
16Occupation Tax Act, and Section 3 of the Retailers' Occupation
17Tax Act, the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year
22by the Audit Bureau of the Department under the Use Tax Act,
23the Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26    Subject to payments of amounts into the Build Illinois

 

 

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1Fund, the McCormick Place Expansion Project Fund, the Illinois
2Tax Increment Fund, the Energy Infrastructure Fund, and the
3Tax Compliance and Administration Fund as provided in this
4Section, beginning on July 1, 2018 the Department shall pay
5each month into the Downstate Public Transportation Fund the
6moneys required to be so paid under Section 2-3 of the
7Downstate Public Transportation Act.
8    Subject to successful execution and delivery of a
9public-private agreement between the public agency and private
10entity and completion of the civic build, beginning on July 1,
112023, of the remainder of the moneys received by the
12Department under the Use Tax Act, the Service Use Tax Act, the
13Service Occupation Tax Act, and this Act, the Department shall
14deposit the following specified deposits in the aggregate from
15collections under the Use Tax Act, the Service Use Tax Act, the
16Service Occupation Tax Act, and the Retailers' Occupation Tax
17Act, as required under Section 8.25g of the State Finance Act
18for distribution consistent with the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20The moneys received by the Department pursuant to this Act and
21required to be deposited into the Civic and Transit
22Infrastructure Fund are subject to the pledge, claim and
23charge set forth in Section 25-55 of the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25As used in this paragraph, "civic build", "private entity",
26"public-private agreement", and "public agency" have the

 

 

HB3902- 124 -LRB103 31058 DTM 57678 b

1meanings provided in Section 25-10 of the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3        Fiscal Year.............................Total Deposit
4        2024.....................................$200,000,000
5        2025....................................$206,000,000
6        2026....................................$212,200,000
7        2027....................................$218,500,000
8        2028....................................$225,100,000
9        2029....................................$288,700,000
10        2030....................................$298,900,000
11        2031....................................$309,300,000
12        2032....................................$320,100,000
13        2033....................................$331,200,000
14        2034....................................$341,200,000
15        2035....................................$351,400,000
16        2036....................................$361,900,000
17        2037....................................$372,800,000
18        2038....................................$384,000,000
19        2039....................................$395,500,000
20        2040....................................$407,400,000
21        2041....................................$419,600,000
22        2042....................................$432,200,000
23        2043....................................$445,100,000
24    Beginning July 1, 2021 and until July 1, 2022, subject to
25the payment of amounts into the County and Mass Transit
26District Fund, the Local Government Tax Fund, the Build

 

 

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1Illinois Fund, the McCormick Place Expansion Project Fund, the
2Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3and the Tax Compliance and Administration Fund as provided in
4this Section, the Department shall pay each month into the
5Road Fund the amount estimated to represent 16% of the net
6revenue realized from the taxes imposed on motor fuel and
7gasohol. Beginning July 1, 2022 and until July 1, 2023,
8subject to the payment of amounts into the County and Mass
9Transit District Fund, the Local Government Tax Fund, the
10Build Illinois Fund, the McCormick Place Expansion Project
11Fund, the Illinois Tax Increment Fund, the Energy
12Infrastructure Fund, and the Tax Compliance and Administration
13Fund as provided in this Section, the Department shall pay
14each month into the Road Fund the amount estimated to
15represent 32% of the net revenue realized from the taxes
16imposed on motor fuel and gasohol. Beginning July 1, 2023 and
17until July 1, 2024, subject to the payment of amounts into the
18County and Mass Transit District Fund, the Local Government
19Tax Fund, the Build Illinois Fund, the McCormick Place
20Expansion Project Fund, the Illinois Tax Increment Fund, the
21Energy Infrastructure Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 48% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning July 1,
262024 and until July 1, 2025, subject to the payment of amounts

 

 

HB3902- 126 -LRB103 31058 DTM 57678 b

1into the County and Mass Transit District Fund, the Local
2Government Tax Fund, the Build Illinois Fund, the McCormick
3Place Expansion Project Fund, the Illinois Tax Increment Fund,
4the Energy Infrastructure Fund, and the Tax Compliance and
5Administration Fund as provided in this Section, the
6Department shall pay each month into the Road Fund the amount
7estimated to represent 64% of the net revenue realized from
8the taxes imposed on motor fuel and gasohol. Beginning on July
91, 2025, subject to the payment of amounts into the County and
10Mass Transit District Fund, the Local Government Tax Fund, the
11Build Illinois Fund, the McCormick Place Expansion Project
12Fund, the Illinois Tax Increment Fund, the Energy
13Infrastructure Fund, and the Tax Compliance and Administration
14Fund as provided in this Section, the Department shall pay
15each month into the Road Fund the amount estimated to
16represent 80% of the net revenue realized from the taxes
17imposed on motor fuel and gasohol. As used in this paragraph
18"motor fuel" has the meaning given to that term in Section 1.1
19of the Motor Fuel Tax Law, and "gasohol" has the meaning given
20to that term in Section 3-40 of the Use Tax Act.
21    Of the remainder of the moneys received by the Department
22pursuant to this Act, 75% thereof shall be paid into the State
23treasury Treasury and 25% shall be reserved in a special
24account and used only for the transfer to the Common School
25Fund as part of the monthly transfer from the General Revenue
26Fund in accordance with Section 8a of the State Finance Act.

 

 

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

 

 

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

 

 

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1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, manufacturers,
9importers and wholesalers whose products are sold at retail in
10Illinois by numerous retailers, and who wish to do so, may
11assume the responsibility for accounting and paying to the
12Department all tax accruing under this Act with respect to
13such sales, if the retailers who are affected do not make
14written objection to the Department to this arrangement.
15    Any person who promotes, organizes, provides retail
16selling space for concessionaires or other types of sellers at
17the Illinois State Fair, DuQuoin State Fair, county fairs,
18local fairs, art shows, flea markets and similar exhibitions
19or events, including any transient merchant as defined by
20Section 2 of the Transient Merchant Act of 1987, is required to
21file a report with the Department providing the name of the
22merchant's business, the name of the person or persons engaged
23in merchant's business, the permanent address and Illinois
24Retailers Occupation Tax Registration Number of the merchant,
25the dates and location of the event and other reasonable
26information that the Department may require. The report must

 

 

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1be filed not later than the 20th day of the month next
2following the month during which the event with retail sales
3was held. Any person who fails to file a report required by
4this Section commits a business offense and is subject to a
5fine not to exceed $250.
6    Any person engaged in the business of selling tangible
7personal property at retail as a concessionaire or other type
8of seller at the Illinois State Fair, county fairs, art shows,
9flea markets and similar exhibitions or events, or any
10transient merchants, as defined by Section 2 of the Transient
11Merchant Act of 1987, may be required to make a daily report of
12the amount of such sales to the Department and to make a daily
13payment of the full amount of tax due. The Department shall
14impose this requirement when it finds that there is a
15significant risk of loss of revenue to the State at such an
16exhibition or event. Such a finding shall be based on evidence
17that a substantial number of concessionaires or other sellers
18who are not residents of Illinois will be engaging in the
19business of selling tangible personal property at retail at
20the exhibition or event, or other evidence of a significant
21risk of loss of revenue to the State. The Department shall
22notify concessionaires and other sellers affected by the
23imposition of this requirement. In the absence of notification
24by the Department, the concessionaires and other sellers shall
25file their returns as otherwise required in this Section.
26(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;

 

 

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1101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
26-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
3101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
460, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
565-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
61-1-23; revised 12-13-22.)
 
7    Section 60. The Southwestern Illinois Metropolitan and
8Regional Planning Act is amended by changing Section 35 as
9follows:
 
10    (70 ILCS 1710/35)  (from Ch. 85, par. 1185)
11    Sec. 35. At the close of each fiscal year, the Commission
12shall prepare a complete report of its receipts and
13expenditures during the fiscal year. A copy of this report
14shall be filed with the Governor and with the treasurer of each
15county included in the Metropolitan and Regional Counties
16Area. In addition, on or before December 31 of each even
17numbered year, the Commission shall prepare jointly with the
18Department of Commerce and Economic Opportunity, a report of
19its activities during the biennium indicating how its funds
20were expended, indicating the amount of the appropriation
21requested for the next biennium and explaining how the
22appropriation will be utilized to carry out its
23responsibilities. A copy of this report shall be filed with
24the Governor, the Senate and the House of Representatives.

 

 

HB3902- 132 -LRB103 31058 DTM 57678 b

1(Source: P.A. 94-793, eff. 5-19-06.)
 
2    (730 ILCS 5/3-5-3 rep.)
3    (730 ILCS 5/5-8-1.3 rep.)
4    Section 70. The Unified Code of Corrections is amended by
5repealing Sections 3-5-3 and 5-8-1.3.
 
6    Section 75. The Workers' Compensation Act is amended by
7changing Section 18.1 as follows:
 
8    (820 ILCS 305/18.1)
9    Sec. 18.1. Claims by former and current employees of the
10Commission. All claims by current and former employees and
11appointees of the Commission shall be assigned to a certified
12independent arbitrator not employed by the Commission
13designated by the Chairman. In preparing the roster of
14approved certified independent arbitrators, the Chairman shall
15seek the advice and recommendation of the Commission or the
16Workers' Compensation Advisory Board at his or her discretion.
17The Chairman shall designate an arbitrator from a list of
18approved certified arbitrators provided by the Commission
19Review Board. If the Chairman is the claimant, then the
20independent arbitrator from the approved list shall be
21designated by the longest serving Commissioner. The designated
22independent arbitrator shall have the authority of arbitrators
23of the Commission regarding settlement and adjudication of the

 

 

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1claim of the current and former employees and appointees of
2the Commission. The decision of the independent arbitrator
3shall become the decision of the Commission. An appeal of the
4independent arbitrator's decision shall be subject to judicial
5review in accordance with subsection (f) of Section 19.
6(Source: P.A. 97-18, eff. 6-28-11.)
 
7    (820 ILCS 305/14.1 rep.)
8    Section 80. The Workers' Compensation Act is amended by
9repealing Sections 14.1.
 
10    Section 99. Effective date. This Act takes effect upon
11becoming law.