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| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB4071 Introduced 5/9/2023, by Rep. Will Guzzardi SYNOPSIS AS INTRODUCED: |
| 30 ILCS 105/5.990 new | | 30 ILCS 105/6z-139 new | | 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 | 35 ILCS 130/2 | from Ch. 120, par. 453.2 | 35 ILCS 135/3 | from Ch. 120, par. 453.33 | 35 ILCS 145/6 | from Ch. 120, par. 481b.36 | 35 ILCS 505/2b | from Ch. 120, par. 418b | 35 ILCS 505/6 | from Ch. 120, par. 422 | 35 ILCS 505/6a | from Ch. 120, par. 422a | 35 ILCS 630/6 | from Ch. 120, par. 2006 | 235 ILCS 5/8-1 | | 235 ILCS 5/8-2 | from Ch. 43, par. 159 |
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Amends the State Finance Act to create the Working Families Fund. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act and various other tax Acts. Provides that the vendor discount is limited to $1,000 per calendar year. Provides for deposits into the Working Families Fund. Effective immediately.
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| | A BILL FOR |
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1 | | AN ACT concerning revenue.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The State Finance Act is amended by adding |
5 | | Sections 5.990 and 6z-139 as follows: |
6 | | (30 ILCS 105/5.990 new) |
7 | | Sec. 5.990. The Working Families Fund. |
8 | | (30 ILCS 105/6z-139 new) |
9 | | Sec. 6z-139. The Working Families Fund; uses. The Working |
10 | | Families Fund is hereby created as a special fund in the State |
11 | | treasury. All moneys deposited into the Fund shall be |
12 | | appropriated to child care, ending homelessness, or public |
13 | | schools. Moneys appropriated from the Fund shall supplement |
14 | | and not supplant the current levels of funding for each item. |
15 | | Section 10. The Use Tax Act is amended by changing Section |
16 | | 9 as follows:
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17 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
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18 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
19 | | and
trailers that are required to be registered with an agency |
20 | | of this State,
each retailer
required or authorized to collect |
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1 | | the tax imposed by this Act shall pay
to the Department the |
2 | | amount of such tax (except as otherwise provided)
at the time |
3 | | when he is required to file his return for the period during
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4 | | which such tax was collected, less a discount of 2.1% prior to
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5 | | January 1, 1990, and 1.75% on and after January 1, 1990 and |
6 | | prior to January 1, 2024, and 2% on and after January 1, 2024 , |
7 | | or $5 per calendar
year, whichever is greater, which is |
8 | | allowed to reimburse the retailer
for expenses incurred in |
9 | | collecting the tax, keeping records, preparing
and filing |
10 | | returns, remitting the tax and supplying data to the
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11 | | Department on request. On and after January 1, 1990 and prior |
12 | | to January 1, 2024, in no event shall the discount allowed to |
13 | | any vendor be less than $5 in any calendar year. On and after |
14 | | January 1, 2024, in no event shall the discount allowed to any |
15 | | vendor be less than $5 in any calendar year or more than $1,000 |
16 | | in any calendar year. When determining the discount allowed |
17 | | under this Section, retailers shall include the amount of tax |
18 | | that would have been due at the 6.25% rate but for the 1.25% |
19 | | rate imposed on sales tax holiday items under Public Act |
20 | | 102-700 this amendatory Act of the 102nd General Assembly . The |
21 | | discount under this Section is not allowed for the 1.25% |
22 | | portion of taxes paid on aviation fuel that is subject to the |
23 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
24 | | 47133. When determining the discount allowed under this |
25 | | Section, retailers shall include the amount of tax that would |
26 | | have been due at the 1% rate but for the 0% rate imposed under |
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1 | | Public Act 102-700 this amendatory Act of the 102nd General |
2 | | Assembly . In the case of retailers who report and pay the
tax |
3 | | on a transaction by transaction basis, as provided in this |
4 | | Section,
such discount shall be taken with each such tax |
5 | | remittance instead of
when such retailer files his periodic |
6 | | return. The discount allowed under this Section is allowed |
7 | | only for returns that are filed in the manner required by this |
8 | | Act. The Department may disallow the discount for retailers |
9 | | whose certificate of registration is revoked at the time the |
10 | | return is filed, but only if the Department's decision to |
11 | | revoke the certificate of registration has become final. A |
12 | | retailer need not remit
that part of any tax collected by him |
13 | | to the extent that he is required
to remit and does remit the |
14 | | tax imposed by the Retailers' Occupation
Tax Act, with respect |
15 | | to the sale of the same property. |
16 | | Where such tangible personal property is sold under a |
17 | | conditional
sales contract, or under any other form of sale |
18 | | wherein the payment of
the principal sum, or a part thereof, is |
19 | | extended beyond the close of
the period for which the return is |
20 | | filed, the retailer, in collecting
the tax (except as to motor |
21 | | vehicles, watercraft, aircraft, and
trailers that are required |
22 | | to be registered with an agency of this State),
may collect for |
23 | | each
tax return period, only the tax applicable to that part of |
24 | | the selling
price actually received during such tax return |
25 | | period. |
26 | | Except as provided in this Section, on or before the |
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1 | | twentieth day of each
calendar month, such retailer shall file |
2 | | a return for the preceding
calendar month. Such return shall |
3 | | be filed on forms prescribed by the
Department and shall |
4 | | furnish such information as the Department may
reasonably |
5 | | require. The return shall include the gross receipts on food |
6 | | for human consumption that is to be consumed off the premises |
7 | | where it is sold (other than alcoholic beverages, food |
8 | | consisting of or infused with adult use cannabis, soft drinks, |
9 | | and food that has been prepared for immediate consumption) |
10 | | which were received during the preceding calendar month, |
11 | | quarter, or year, as appropriate, and upon which tax would |
12 | | have been due but for the 0% rate imposed under Public Act |
13 | | 102-700 this amendatory Act of the 102nd General Assembly . The |
14 | | return shall also include the amount of tax that would have |
15 | | been due on food for human consumption that is to be consumed |
16 | | off the premises where it is sold (other than alcoholic |
17 | | beverages, food consisting of or infused with adult use |
18 | | cannabis, soft drinks, and food that has been prepared for |
19 | | immediate consumption) but for the 0% rate imposed under |
20 | | Public Act 102-700 this amendatory Act of the 102nd General |
21 | | Assembly . |
22 | | On and after January 1, 2018, except for returns required |
23 | | to be filed prior to January 1, 2023 for motor vehicles, |
24 | | watercraft, aircraft, and trailers that are required to be |
25 | | registered with an agency of this State, with respect to |
26 | | retailers whose annual gross receipts average $20,000 or more, |
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1 | | all returns required to be filed pursuant to this Act shall be |
2 | | filed electronically. On and after January 1, 2023, with |
3 | | respect to retailers whose annual gross receipts average |
4 | | $20,000 or more, all returns required to be filed pursuant to |
5 | | this Act, including, but not limited to, returns for motor |
6 | | vehicles, watercraft, aircraft, and trailers that are required |
7 | | to be registered with an agency of this State, shall be filed |
8 | | electronically. Retailers who demonstrate that they do not |
9 | | have access to the Internet or demonstrate hardship in filing |
10 | | electronically may petition the Department to waive the |
11 | | electronic filing requirement. |
12 | | The Department may require returns to be filed on a |
13 | | quarterly basis.
If so required, a return for each calendar |
14 | | quarter shall be filed on or
before the twentieth day of the |
15 | | calendar month following the end of such
calendar quarter. The |
16 | | taxpayer shall also file a return with the
Department for each |
17 | | of the first two months of each calendar quarter, on or
before |
18 | | the twentieth day of the following calendar month, stating: |
19 | | 1. The name of the seller; |
20 | | 2. The address of the principal place of business from |
21 | | which he engages
in the business of selling tangible |
22 | | personal property at retail in this State; |
23 | | 3. The total amount of taxable receipts received by |
24 | | him during the
preceding calendar month from sales of |
25 | | tangible personal property by him
during such preceding |
26 | | calendar month, including receipts from charge and
time |
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1 | | sales, but less all deductions allowed by law; |
2 | | 4. The amount of credit provided in Section 2d of this |
3 | | Act; |
4 | | 5. The amount of tax due; |
5 | | 5-5. The signature of the taxpayer; and |
6 | | 6. Such other reasonable information as the Department |
7 | | may
require. |
8 | | Each retailer required or authorized to collect the tax |
9 | | imposed by this Act on aviation fuel sold at retail in this |
10 | | State during the preceding calendar month shall, instead of |
11 | | reporting and paying tax on aviation fuel as otherwise |
12 | | required by this Section, report and pay such tax on a separate |
13 | | aviation fuel tax return. The requirements related to the |
14 | | return shall be as otherwise provided in this Section. |
15 | | Notwithstanding any other provisions of this Act to the |
16 | | contrary, retailers collecting tax on aviation fuel shall file |
17 | | all aviation fuel tax returns and shall make all aviation fuel |
18 | | tax payments by electronic means in the manner and form |
19 | | required by the Department. For purposes of this Section, |
20 | | "aviation fuel" means jet fuel and aviation gasoline. |
21 | | If a taxpayer fails to sign a return within 30 days after |
22 | | the proper notice
and demand for signature by the Department, |
23 | | the return shall be considered
valid and any amount shown to be |
24 | | due on the return shall be deemed assessed. |
25 | | Notwithstanding any other provision of this Act to the |
26 | | contrary, retailers subject to tax on cannabis shall file all |
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1 | | cannabis tax returns and shall make all cannabis tax payments |
2 | | by electronic means in the manner and form required by the |
3 | | Department. |
4 | | Beginning October 1, 1993, a taxpayer who has an average |
5 | | monthly tax
liability of $150,000 or more shall make all |
6 | | payments required by rules of the
Department by electronic |
7 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
8 | | an average monthly tax liability of $100,000 or more shall |
9 | | make all
payments required by rules of the Department by |
10 | | electronic funds transfer.
Beginning October 1, 1995, a |
11 | | taxpayer who has an average monthly tax liability
of $50,000 |
12 | | or more shall make all payments required by rules of the |
13 | | Department
by electronic funds transfer. Beginning October 1, |
14 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
15 | | more shall make all payments required by
rules of the |
16 | | Department by electronic funds transfer. The term "annual tax
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17 | | liability" shall be the sum of the taxpayer's liabilities |
18 | | under this Act, and
under all other State and local occupation |
19 | | and use tax laws administered by the
Department, for the |
20 | | immediately preceding calendar year. The term "average
monthly |
21 | | tax liability" means
the sum of the taxpayer's liabilities |
22 | | under this Act, and under all other State
and local occupation |
23 | | and use tax laws administered by the Department, for the
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24 | | immediately preceding calendar year divided by 12.
Beginning |
25 | | on October 1, 2002, a taxpayer who has a tax liability in the
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26 | | amount set forth in subsection (b) of Section 2505-210 of the |
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1 | | Department of
Revenue Law shall make all payments required by |
2 | | rules of the Department by
electronic funds transfer. |
3 | | Before August 1 of each year beginning in 1993, the |
4 | | Department shall notify
all taxpayers required to make |
5 | | payments by electronic funds transfer. All
taxpayers required |
6 | | to make payments by electronic funds transfer shall make
those |
7 | | payments for a minimum of one year beginning on October 1. |
8 | | Any taxpayer not required to make payments by electronic |
9 | | funds transfer may
make payments by electronic funds transfer |
10 | | with the permission of the
Department. |
11 | | All taxpayers required to make payment by electronic funds |
12 | | transfer and any
taxpayers authorized to voluntarily make |
13 | | payments by electronic funds transfer
shall make those |
14 | | payments in the manner authorized by the Department. |
15 | | The Department shall adopt such rules as are necessary to |
16 | | effectuate a
program of electronic funds transfer and the |
17 | | requirements of this Section. |
18 | | Before October 1, 2000, if the taxpayer's average monthly |
19 | | tax liability
to the Department
under this Act, the Retailers' |
20 | | Occupation Tax Act, the Service
Occupation Tax Act, the |
21 | | Service Use Tax Act was $10,000 or more
during
the preceding 4 |
22 | | complete calendar quarters, he shall file a return with the
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23 | | Department each month by the 20th day of the month next |
24 | | following the month
during which such tax liability is |
25 | | incurred and shall make payments to the
Department on or |
26 | | before the 7th, 15th, 22nd and last day of the month
during |
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1 | | which such liability is incurred.
On and after October 1, |
2 | | 2000, if the taxpayer's average monthly tax liability
to the |
3 | | Department under this Act, the Retailers' Occupation Tax Act,
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4 | | the
Service Occupation Tax Act, and the Service Use Tax Act was |
5 | | $20,000 or more
during the preceding 4 complete calendar |
6 | | quarters, he shall file a return with
the Department each |
7 | | month by the 20th day of the month next following the month
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8 | | during which such tax liability is incurred and shall make |
9 | | payment to the
Department on or before the 7th, 15th, 22nd and |
10 | | last day of the
month during
which such liability is incurred.
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11 | | If the month during which such tax
liability is incurred began |
12 | | prior to January 1, 1985, each payment shall be
in an amount |
13 | | equal to 1/4 of the taxpayer's
actual liability for the month |
14 | | or an amount set by the Department not to
exceed 1/4 of the |
15 | | average monthly liability of the taxpayer to the
Department |
16 | | for the preceding 4 complete calendar quarters (excluding the
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17 | | month of highest liability and the month of lowest liability |
18 | | in such 4
quarter period). If the month during which such tax |
19 | | liability is incurred
begins on or after January 1, 1985, and |
20 | | prior to January 1, 1987, each
payment shall be in an amount |
21 | | equal to 22.5% of the taxpayer's actual liability
for the |
22 | | month or 27.5% of the taxpayer's liability for the same |
23 | | calendar
month of the preceding year. If the month during |
24 | | which such tax liability
is incurred begins on or after |
25 | | January 1, 1987, and prior to January 1,
1988, each payment |
26 | | shall be in an amount equal to 22.5% of the taxpayer's
actual |
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1 | | liability for the month or 26.25% of the taxpayer's liability |
2 | | for
the same calendar month of the preceding year. If the month |
3 | | during which such
tax liability is incurred begins on or after |
4 | | January 1, 1988, and prior to
January 1, 1989,
or begins on or |
5 | | after January 1, 1996, each payment shall be in an amount equal
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6 | | to 22.5% of the taxpayer's actual liability for the month or |
7 | | 25% of the
taxpayer's liability for the same calendar month of |
8 | | the preceding year. If the
month during which such tax |
9 | | liability is incurred begins on or after January 1,
1989,
and |
10 | | prior to January 1, 1996, each payment shall be in an amount |
11 | | equal to 22.5%
of the taxpayer's actual liability for the |
12 | | month or 25% of the taxpayer's
liability for the same calendar |
13 | | month of the preceding year or 100% of the
taxpayer's actual |
14 | | liability for the quarter monthly reporting period. The
amount |
15 | | of such quarter monthly payments shall be credited against the |
16 | | final tax
liability
of the taxpayer's return for that month. |
17 | | Before October 1, 2000, once
applicable, the requirement
of |
18 | | the making of quarter monthly payments to the Department shall |
19 | | continue
until such taxpayer's average monthly liability to |
20 | | the Department during
the preceding 4 complete calendar |
21 | | quarters (excluding the month of highest
liability and the |
22 | | month of lowest liability) is less than
$9,000, or until
such |
23 | | taxpayer's average monthly liability to the Department as |
24 | | computed for
each calendar quarter of the 4 preceding complete |
25 | | calendar quarter period
is less than $10,000. However, if a |
26 | | taxpayer can show the
Department that
a substantial change in |
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1 | | the taxpayer's business has occurred which causes
the taxpayer |
2 | | to anticipate that his average monthly tax liability for the
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3 | | reasonably foreseeable future will fall below the $10,000 |
4 | | threshold
stated above, then
such taxpayer
may petition the |
5 | | Department for change in such taxpayer's reporting status.
On |
6 | | and after October 1, 2000, once applicable, the requirement of |
7 | | the making
of quarter monthly payments to the Department shall |
8 | | continue until such
taxpayer's average monthly liability to |
9 | | the Department during the preceding 4
complete calendar |
10 | | quarters (excluding the month of highest liability and the
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11 | | month of lowest liability) is less than $19,000 or until such |
12 | | taxpayer's
average monthly liability to the Department as |
13 | | computed for each calendar
quarter of the 4 preceding complete |
14 | | calendar quarter period is less than
$20,000. However, if a |
15 | | taxpayer can show the Department that a substantial
change in |
16 | | the taxpayer's business has occurred which causes the taxpayer |
17 | | to
anticipate that his average monthly tax liability for the |
18 | | reasonably
foreseeable future will fall below the $20,000 |
19 | | threshold stated above, then
such taxpayer may petition the |
20 | | Department for a change in such taxpayer's
reporting status.
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21 | | The Department shall change such taxpayer's reporting status |
22 | | unless it
finds that such change is seasonal in nature and not |
23 | | likely to be long
term. Quarter monthly payment status shall |
24 | | be determined under this paragraph as if the rate reduction to |
25 | | 1.25% in Public Act 102-700 this amendatory Act of the 102nd |
26 | | General Assembly on sales tax holiday items had not occurred. |
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1 | | For quarter monthly payments due on or after July 1, 2023 and |
2 | | through June 30, 2024, "25% of the taxpayer's liability for |
3 | | the same calendar month of the preceding year" shall be |
4 | | determined as if the rate reduction to 1.25% in Public Act |
5 | | 102-700 this amendatory Act of the 102nd General Assembly on |
6 | | sales tax holiday items had not occurred. Quarter monthly |
7 | | payment status shall be determined under this paragraph as if |
8 | | the rate reduction to 0% in Public Act 102-700 this amendatory |
9 | | Act of the 102nd General Assembly on food for human |
10 | | consumption that is to be consumed off the premises where it is |
11 | | sold (other than alcoholic beverages, food consisting of or |
12 | | infused with adult use cannabis, soft drinks, and food that |
13 | | has been prepared for immediate consumption) had not occurred. |
14 | | For quarter monthly payments due under this paragraph on or |
15 | | after July 1, 2023 and through June 30, 2024, "25% of the |
16 | | taxpayer's liability for the same calendar month of the |
17 | | preceding year" shall be determined as if the rate reduction |
18 | | to 0% in Public Act 102-700 this amendatory Act of the 102nd |
19 | | General Assembly had not occurred. If any such quarter monthly |
20 | | payment is not paid at the time or in
the amount required by |
21 | | this Section, then the taxpayer shall be liable for
penalties |
22 | | and interest on
the difference between the minimum amount due |
23 | | and the amount of such
quarter monthly payment actually and |
24 | | timely paid, except insofar as the
taxpayer has previously |
25 | | made payments for that month to the Department in
excess of the |
26 | | minimum payments previously due as provided in this Section.
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1 | | The Department shall make reasonable rules and regulations to |
2 | | govern the
quarter monthly payment amount and quarter monthly |
3 | | payment dates for
taxpayers who file on other than a calendar |
4 | | monthly basis. |
5 | | If any such payment provided for in this Section exceeds |
6 | | the taxpayer's
liabilities under this Act, the Retailers' |
7 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
8 | | Service Use Tax Act, as shown by an original
monthly return, |
9 | | the Department shall issue to the taxpayer a credit
memorandum |
10 | | no later than 30 days after the date of payment, which
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11 | | memorandum may be submitted by the taxpayer to the Department |
12 | | in payment of
tax liability subsequently to be remitted by the |
13 | | taxpayer to the Department
or be assigned by the taxpayer to a |
14 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
15 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
16 | | in accordance with reasonable rules and regulations to
be |
17 | | prescribed by the Department, except that if such excess |
18 | | payment is
shown on an original monthly return and is made |
19 | | after December 31, 1986, no
credit memorandum shall be issued, |
20 | | unless requested by the taxpayer. If no
such request is made, |
21 | | the taxpayer may credit such excess payment against
tax |
22 | | liability subsequently to be remitted by the taxpayer to the |
23 | | Department
under this Act, the Retailers' Occupation Tax Act, |
24 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
25 | | accordance with reasonable rules and
regulations prescribed by |
26 | | the Department. If the Department subsequently
determines that |
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1 | | all or any part of the credit taken was not actually due to
the |
2 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
3 | | be
reduced by an amount generated by calculating 2.1% or 1.75% |
4 | | of the difference between the credit taken and
that actually |
5 | | due and then multiplying that amount by the vendor discount |
6 | | percentage , and the taxpayer shall be liable for penalties and
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7 | | interest on such difference. |
8 | | If the retailer is otherwise required to file a monthly |
9 | | return and if the
retailer's average monthly tax liability to |
10 | | the Department
does not exceed $200, the Department may |
11 | | authorize his returns to be
filed on a quarter annual basis, |
12 | | with the return for January, February,
and March of a given |
13 | | year being due by April 20 of such year; with the
return for |
14 | | April, May and June of a given year being due by July 20 of
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15 | | such year; with the return for July, August and September of a |
16 | | given
year being due by October 20 of such year, and with the |
17 | | return for
October, November and December of a given year |
18 | | being due by January 20
of the following year. |
19 | | If the retailer is otherwise required to file a monthly or |
20 | | quarterly
return and if the retailer's average monthly tax |
21 | | liability to the
Department does not exceed $50, the |
22 | | Department may authorize his returns to
be filed on an annual |
23 | | basis, with the return for a given year being due by
January 20 |
24 | | of the following year. |
25 | | Such quarter annual and annual returns, as to form and |
26 | | substance,
shall be subject to the same requirements as |
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1 | | monthly returns. |
2 | | Notwithstanding any other provision in this Act concerning |
3 | | the time
within which a retailer may file his return, in the |
4 | | case of any retailer
who ceases to engage in a kind of business |
5 | | which makes him responsible
for filing returns under this Act, |
6 | | such retailer shall file a final
return under this Act with the |
7 | | Department not more than one month after
discontinuing such |
8 | | business. |
9 | | In addition, with respect to motor vehicles, watercraft,
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10 | | aircraft, and trailers that are required to be registered with |
11 | | an agency of
this State, except as otherwise provided in this |
12 | | Section, every
retailer selling this kind of tangible personal |
13 | | property shall file,
with the Department, upon a form to be |
14 | | prescribed and supplied by the
Department, a separate return |
15 | | for each such item of tangible personal
property which the |
16 | | retailer sells, except that if, in the same
transaction, (i) a |
17 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
18 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
19 | | trailer to another aircraft, watercraft, motor vehicle or
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20 | | trailer retailer for the purpose of resale
or (ii) a retailer |
21 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
22 | | more than one aircraft, watercraft, motor vehicle, or trailer |
23 | | to a
purchaser for use as a qualifying rolling stock as |
24 | | provided in Section 3-55 of
this Act, then
that seller may |
25 | | report the transfer of all the
aircraft, watercraft, motor
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26 | | vehicles
or trailers involved in that transaction to the |
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1 | | Department on the same
uniform
invoice-transaction reporting |
2 | | return form.
For purposes of this Section, "watercraft" means |
3 | | a Class 2, Class 3, or
Class
4 watercraft as defined in Section |
4 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
5 | | watercraft, or any boat equipped with an inboard motor. |
6 | | In addition, with respect to motor vehicles, watercraft, |
7 | | aircraft, and trailers that are required to be registered with |
8 | | an agency of this State, every person who is engaged in the |
9 | | business of leasing or renting such items and who, in |
10 | | connection with such business, sells any such item to a |
11 | | retailer for the purpose of resale is, notwithstanding any |
12 | | other provision of this Section to the contrary, authorized to |
13 | | meet the return-filing requirement of this Act by reporting |
14 | | the transfer of all the aircraft, watercraft, motor vehicles, |
15 | | or trailers transferred for resale during a month to the |
16 | | Department on the same uniform invoice-transaction reporting |
17 | | return form on or before the 20th of the month following the |
18 | | month in which the transfer takes place. Notwithstanding any |
19 | | other provision of this Act to the contrary, all returns filed |
20 | | under this paragraph must be filed by electronic means in the |
21 | | manner and form as required by the Department. |
22 | | The transaction reporting return in the case of motor |
23 | | vehicles
or trailers that are required to be registered with |
24 | | an agency of this
State, shall
be the same document as the |
25 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
26 | | Vehicle Code and must show the name and address of the
seller; |
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1 | | the name and address of the purchaser; the amount of the |
2 | | selling
price including the amount allowed by the retailer for |
3 | | traded-in
property, if any; the amount allowed by the retailer |
4 | | for the traded-in
tangible personal property, if any, to the |
5 | | extent to which Section 2 of
this Act allows an exemption for |
6 | | the value of traded-in property; the
balance payable after |
7 | | deducting such trade-in allowance from the total
selling |
8 | | price; the amount of tax due from the retailer with respect to
|
9 | | such transaction; the amount of tax collected from the |
10 | | purchaser by the
retailer on such transaction (or satisfactory |
11 | | evidence that such tax is
not due in that particular instance, |
12 | | if that is claimed to be the fact);
the place and date of the |
13 | | sale; a sufficient identification of the
property sold; such |
14 | | other information as is required in Section 5-402 of
the |
15 | | Illinois Vehicle Code, and such other information as the |
16 | | Department
may reasonably require. |
17 | | The transaction reporting return in the case of watercraft
|
18 | | and aircraft must show
the name and address of the seller; the |
19 | | name and address of the
purchaser; the amount of the selling |
20 | | price including the amount allowed
by the retailer for |
21 | | traded-in property, if any; the amount allowed by
the retailer |
22 | | for the traded-in tangible personal property, if any, to
the |
23 | | extent to which Section 2 of this Act allows an exemption for |
24 | | the
value of traded-in property; the balance payable after |
25 | | deducting such
trade-in allowance from the total selling |
26 | | price; the amount of tax due
from the retailer with respect to |
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1 | | such transaction; the amount of tax
collected from the |
2 | | purchaser by the retailer on such transaction (or
satisfactory |
3 | | evidence that such tax is not due in that particular
instance, |
4 | | if that is claimed to be the fact); the place and date of the
|
5 | | sale, a sufficient identification of the property sold, and |
6 | | such other
information as the Department may reasonably |
7 | | require. |
8 | | Such transaction reporting return shall be filed not later |
9 | | than 20
days after the date of delivery of the item that is |
10 | | being sold, but may
be filed by the retailer at any time sooner |
11 | | than that if he chooses to
do so. The transaction reporting |
12 | | return and tax remittance or proof of
exemption from the tax |
13 | | that is imposed by this Act may be transmitted to
the |
14 | | Department by way of the State agency with which, or State |
15 | | officer
with whom, the tangible personal property must be |
16 | | titled or registered
(if titling or registration is required) |
17 | | if the Department and such
agency or State officer determine |
18 | | that this procedure will expedite the
processing of |
19 | | applications for title or registration. |
20 | | With each such transaction reporting return, the retailer |
21 | | shall remit
the proper amount of tax due (or shall submit |
22 | | satisfactory evidence that
the sale is not taxable if that is |
23 | | the case), to the Department or its
agents, whereupon the |
24 | | Department shall issue, in the purchaser's name, a
tax receipt |
25 | | (or a certificate of exemption if the Department is
satisfied |
26 | | that the particular sale is tax exempt) which such purchaser
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1 | | may submit to the agency with which, or State officer with |
2 | | whom, he must
title or register the tangible personal property |
3 | | that is involved (if
titling or registration is required) in |
4 | | support of such purchaser's
application for an Illinois |
5 | | certificate or other evidence of title or
registration to such |
6 | | tangible personal property. |
7 | | No retailer's failure or refusal to remit tax under this |
8 | | Act
precludes a user, who has paid the proper tax to the |
9 | | retailer, from
obtaining his certificate of title or other |
10 | | evidence of title or
registration (if titling or registration |
11 | | is required) upon satisfying
the Department that such user has |
12 | | paid the proper tax (if tax is due) to
the retailer. The |
13 | | Department shall adopt appropriate rules to carry out
the |
14 | | mandate of this paragraph. |
15 | | If the user who would otherwise pay tax to the retailer |
16 | | wants the
transaction reporting return filed and the payment |
17 | | of tax or proof of
exemption made to the Department before the |
18 | | retailer is willing to take
these actions and such user has not |
19 | | paid the tax to the retailer, such
user may certify to the fact |
20 | | of such delay by the retailer, and may
(upon the Department |
21 | | being satisfied of the truth of such certification)
transmit |
22 | | the information required by the transaction reporting return
|
23 | | and the remittance for tax or proof of exemption directly to |
24 | | the
Department and obtain his tax receipt or exemption |
25 | | determination, in
which event the transaction reporting return |
26 | | and tax remittance (if a
tax payment was required) shall be |
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1 | | credited by the Department to the
proper retailer's account |
2 | | with the Department, but without the 2.1% or 1.75%
discount |
3 | | provided for in this Section being allowed. When the user pays
|
4 | | the tax directly to the Department, he shall pay the tax in the |
5 | | same
amount and in the same form in which it would be remitted |
6 | | if the tax had
been remitted to the Department by the retailer. |
7 | | Where a retailer collects the tax with respect to the |
8 | | selling price
of tangible personal property which he sells and |
9 | | the purchaser
thereafter returns such tangible personal |
10 | | property and the retailer
refunds the selling price thereof to |
11 | | the purchaser, such retailer shall
also refund, to the |
12 | | purchaser, the tax so collected from the purchaser.
When |
13 | | filing his return for the period in which he refunds such tax |
14 | | to
the purchaser, the retailer may deduct the amount of the tax |
15 | | so refunded
by him to the purchaser from any other use tax |
16 | | which such retailer may
be required to pay or remit to the |
17 | | Department, as shown by such return,
if the amount of the tax |
18 | | to be deducted was previously remitted to the
Department by |
19 | | such retailer. If the retailer has not previously
remitted the |
20 | | amount of such tax to the Department, he is entitled to no
|
21 | | deduction under this Act upon refunding such tax to the |
22 | | purchaser. |
23 | | Any retailer filing a return under this Section shall also |
24 | | include
(for the purpose of paying tax thereon) the total tax |
25 | | covered by such
return upon the selling price of tangible |
26 | | personal property purchased by
him at retail from a retailer, |
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1 | | but as to which the tax imposed by this
Act was not collected |
2 | | from the retailer filing such return, and such
retailer shall |
3 | | remit the amount of such tax to the Department when
filing such |
4 | | return. |
5 | | If experience indicates such action to be practicable, the |
6 | | Department
may prescribe and furnish a combination or joint |
7 | | return which will
enable retailers, who are required to file |
8 | | returns hereunder and also
under the Retailers' Occupation Tax |
9 | | Act, to furnish all the return
information required by both |
10 | | Acts on the one form. |
11 | | Where the retailer has more than one business registered |
12 | | with the
Department under separate registration under this |
13 | | Act, such retailer may
not file each return that is due as a |
14 | | single return covering all such
registered businesses, but |
15 | | shall file separate returns for each such
registered business. |
16 | | Beginning February 1, 2024, each month the Department |
17 | | shall pay into the Working Families Fund an amount equal to any |
18 | | net revenue realized for the preceding month as a result of the |
19 | | limit on the vendor's discount of $1,000 annually, net of the |
20 | | difference between 1.75% and the vendor's discount of 2%. |
21 | | Beginning January 1, 1990, each month the Department shall |
22 | | pay into the
State and Local Sales Tax Reform Fund, a special |
23 | | fund in the State Treasury
which is hereby created, the |
24 | | remaining net revenue realized for the preceding month
from |
25 | | the 1% tax imposed under this Act. |
26 | | Beginning January 1, 1990, each month the Department shall |
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1 | | pay into
the County and Mass Transit District Fund 4% of the |
2 | | remaining net revenue realized
for the preceding month from |
3 | | the 6.25% general rate
on the selling price of tangible |
4 | | personal property which is purchased
outside Illinois at |
5 | | retail from a retailer and which is titled or
registered by an |
6 | | agency of this State's government. |
7 | | Beginning January 1, 1990, each month the Department shall |
8 | | pay into
the State and Local Sales Tax Reform Fund, a special |
9 | | fund in the State
Treasury, 20% of the remaining net revenue |
10 | | realized
for the preceding month from the 6.25% general rate |
11 | | on the selling
price of tangible personal property, other than |
12 | | (i) tangible personal property
which is purchased outside |
13 | | Illinois at retail from a retailer and which is
titled or |
14 | | registered by an agency of this State's government and (ii) |
15 | | aviation fuel sold on or after December 1, 2019. This |
16 | | exception for aviation fuel only applies for so long as the |
17 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
18 | | 47133 are binding on the State. |
19 | | For aviation fuel sold on or after December 1, 2019, each |
20 | | month the Department shall pay into the State Aviation Program |
21 | | Fund 20% of the remaining net revenue realized for the |
22 | | preceding month from the 6.25% general rate on the selling |
23 | | price of aviation fuel, less an amount estimated by the |
24 | | Department to be required for refunds of the 20% portion of the |
25 | | tax on aviation fuel under this Act, which amount shall be |
26 | | deposited into the Aviation Fuel Sales Tax Refund Fund. The |
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1 | | Department shall only pay moneys into the State Aviation |
2 | | Program Fund and the Aviation Fuels Sales Tax Refund Fund |
3 | | under this Act for so long as the revenue use requirements of |
4 | | 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
5 | | State. |
6 | | Beginning August 1, 2000, each
month the Department shall |
7 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
8 | | remaining net revenue realized for the
preceding month from |
9 | | the 1.25% rate on the selling price of motor fuel and
gasohol. |
10 | | If, in any month, the tax on sales tax holiday items, as |
11 | | defined in Section 3-6, is imposed at the rate of 1.25%, then |
12 | | the Department shall pay 100% of the remaining net revenue |
13 | | realized for that month from the 1.25% rate on the selling |
14 | | price of sales tax holiday items into the
State and Local Sales |
15 | | Tax Reform Fund. |
16 | | Beginning January 1, 1990, each month the Department shall |
17 | | pay into
the Local Government Tax Fund 16% of the remaining net |
18 | | revenue realized for the
preceding month from the 6.25% |
19 | | general rate on the selling price of
tangible personal |
20 | | property which is purchased outside Illinois at retail
from a |
21 | | retailer and which is titled or registered by an agency of this
|
22 | | State's government. |
23 | | Beginning October 1, 2009, each month the Department shall |
24 | | pay into the Capital Projects Fund an amount that is equal to |
25 | | an amount estimated by the Department to represent 80% of the |
26 | | remaining net revenue realized for the preceding month from |
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1 | | the sale of candy, grooming and hygiene products, and soft |
2 | | drinks that had been taxed at a rate of 1% prior to September |
3 | | 1, 2009 but that are now taxed at 6.25%. |
4 | | Beginning July 1, 2011, each
month the Department shall |
5 | | pay into the Clean Air Act Permit Fund 80% of the remaining net |
6 | | revenue realized for the
preceding month from the 6.25% |
7 | | general rate on the selling price of sorbents used in Illinois |
8 | | in the process of sorbent injection as used to comply with the |
9 | | Environmental Protection Act or the federal Clean Air Act, but |
10 | | the total payment into the Clean Air Act Permit Fund under this |
11 | | Act 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 |
14 | | pay into the Underground Storage Tank Fund from the proceeds |
15 | | collected under this Act, the Service Use Tax Act, the Service |
16 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
17 | | amount equal to the average monthly deficit in the Underground |
18 | | Storage Tank Fund during the prior year, as certified annually |
19 | | by the Illinois Environmental Protection Agency, but the total |
20 | | payment into the Underground Storage Tank Fund under this Act, |
21 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
22 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
23 | | in any State fiscal year. As used in this paragraph, the |
24 | | "average monthly deficit" shall be equal to the difference |
25 | | between the average monthly claims for payment by the fund and |
26 | | the average monthly revenues deposited into the fund, |
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1 | | excluding payments made pursuant to this paragraph. |
2 | | Beginning July 1, 2015, of the remainder of the moneys |
3 | | received by the Department under this Act, the Service Use Tax |
4 | | Act, the Service Occupation Tax Act, and the Retailers' |
5 | | Occupation 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 |
8 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
9 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
10 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
11 | | Build Illinois Fund; provided, however, that if in any fiscal |
12 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
13 | | may be, of the
moneys received by the Department and required |
14 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
15 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
16 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
17 | | Service Occupation Tax Act, such Acts being
hereinafter called |
18 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
19 | | may be, of moneys being hereinafter called the "Tax Act |
20 | | Amount",
and (2) the amount transferred to the Build Illinois |
21 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
22 | | less than the Annual Specified
Amount (as defined in Section 3 |
23 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
24 | | difference shall be immediately paid into the Build
Illinois |
25 | | Fund from other moneys received by the Department pursuant to |
26 | | the
Tax Acts; and further provided, that if on the last |
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1 | | business day of any
month the sum of (1) the Tax Act Amount |
2 | | required to be deposited into the
Build Illinois Bond Account |
3 | | in the Build Illinois Fund during such month
and (2) the amount |
4 | | transferred during such month to the Build Illinois Fund
from |
5 | | the State and Local Sales Tax Reform Fund shall have been less |
6 | | than
1/12 of the Annual Specified Amount, an amount equal to |
7 | | the difference
shall be immediately paid into the Build |
8 | | Illinois Fund from other moneys
received by the Department |
9 | | pursuant to the Tax Acts; and,
further provided, that in no |
10 | | event shall the payments required under the
preceding proviso |
11 | | result in aggregate payments into the Build Illinois Fund
|
12 | | pursuant to this clause (b) for any fiscal year in excess of |
13 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
14 | | Specified Amount for such
fiscal year; and, further provided, |
15 | | that the amounts payable into the Build
Illinois Fund under |
16 | | this clause (b) shall be payable only until such time
as the |
17 | | aggregate amount on deposit under each trust
indenture |
18 | | securing Bonds issued and outstanding pursuant to the Build
|
19 | | Illinois Bond Act is sufficient, taking into account any |
20 | | future investment
income, to fully provide, in accordance with |
21 | | such indenture, for the
defeasance of or the payment of the |
22 | | principal of, premium, if any, and
interest on the Bonds |
23 | | secured by such indenture and on any Bonds expected
to be |
24 | | issued thereafter and all fees and costs payable with respect |
25 | | thereto,
all as certified by the Director of the
Bureau of the |
26 | | Budget (now Governor's Office of Management and Budget). If
on |
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1 | | the last
business day of any month in which Bonds are |
2 | | outstanding pursuant to the
Build Illinois Bond Act, the |
3 | | aggregate of the moneys deposited
in the Build Illinois Bond |
4 | | Account in the Build Illinois Fund in such month
shall be less |
5 | | than the amount required to be transferred in such month from
|
6 | | the Build Illinois Bond Account to the Build Illinois Bond |
7 | | Retirement and
Interest Fund pursuant to Section 13 of the |
8 | | Build Illinois Bond Act, an
amount equal to such deficiency |
9 | | shall be immediately paid
from other moneys received by the |
10 | | Department pursuant to the Tax Acts
to the Build Illinois |
11 | | Fund; provided, however, that any amounts paid to the
Build |
12 | | Illinois Fund in any fiscal year pursuant to this sentence |
13 | | shall be
deemed to constitute payments pursuant to clause (b) |
14 | | of the preceding
sentence and shall reduce the amount |
15 | | otherwise payable for such fiscal year
pursuant to clause (b) |
16 | | of the preceding sentence. The moneys received by
the |
17 | | Department pursuant to this Act and required to be deposited |
18 | | into the
Build Illinois Fund are subject to the pledge, claim |
19 | | and charge set forth
in Section 12 of the Build Illinois Bond |
20 | | Act. |
21 | | Subject to payment of amounts into the Build Illinois Fund |
22 | | as provided in
the preceding paragraph or in any amendment |
23 | | thereto hereafter enacted, the
following specified monthly |
24 | | installment of the amount requested in the
certificate of the |
25 | | Chairman of the Metropolitan Pier and Exposition
Authority |
26 | | provided under Section 8.25f of the State Finance Act, but not |
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1 | | in
excess of the sums designated as "Total Deposit", shall be
|
2 | | deposited in the aggregate from collections under Section 9 of |
3 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
4 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
5 | | Retailers' Occupation Tax Act into
the McCormick Place |
6 | | Expansion Project Fund in the specified fiscal years. |
|
7 | | Fiscal Year | | Total Deposit | |
8 | | 1993 | | $0 | |
9 | | 1994 | | 53,000,000 | |
10 | | 1995 | | 58,000,000 | |
11 | | 1996 | | 61,000,000 | |
12 | | 1997 | | 64,000,000 | |
13 | | 1998 | | 68,000,000 | |
14 | | 1999 | | 71,000,000 | |
15 | | 2000 | | 75,000,000 | |
16 | | 2001 | | 80,000,000 | |
17 | | 2002 | | 93,000,000 | |
18 | | 2003 | | 99,000,000 | |
19 | | 2004 | | 103,000,000 | |
20 | | 2005 | | 108,000,000 | |
21 | | 2006 | | 113,000,000 | |
22 | | 2007 | | 119,000,000 | |
23 | | 2008 | | 126,000,000 | |
24 | | 2009 | | 132,000,000 | |
25 | | 2010 | | 139,000,000 | |
26 | | 2011 | | 146,000,000 | |
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1 | | 2012 | | 153,000,000 | |
2 | | 2013 | | 161,000,000 | |
3 | | 2014 | | 170,000,000 | |
4 | | 2015 | | 179,000,000 | |
5 | | 2016 | | 189,000,000 | |
6 | | 2017 | | 199,000,000 | |
7 | | 2018 | | 210,000,000 | |
8 | | 2019 | | 221,000,000 | |
9 | | 2020 | | 233,000,000 | |
10 | | 2021 | | 300,000,000 | |
11 | | 2022 | | 300,000,000 | |
12 | | 2023 | | 300,000,000 | |
13 | | 2024 | | 300,000,000 | |
14 | | 2025 | | 300,000,000 | |
15 | | 2026 | | 300,000,000 | |
16 | | 2027 | | 375,000,000 | |
17 | | 2028 | | 375,000,000 | |
18 | | 2029 | | 375,000,000 | |
19 | | 2030 | | 375,000,000 | |
20 | | 2031 | | 375,000,000 | |
21 | | 2032 | | 375,000,000 | |
22 | | 2033 | | 375,000,000 | |
23 | | 2034 | | 375,000,000 | |
24 | | 2035 | | 375,000,000 | |
25 | | 2036 | | 450,000,000 | |
26 | | and | | |
|
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1 | | each fiscal year | | |
|
2 | | thereafter that bonds | | |
|
3 | | are outstanding under | | |
|
4 | | Section 13.2 of the | | |
|
5 | | Metropolitan Pier and | | |
|
6 | | Exposition Authority Act, | | |
|
7 | | but not after fiscal year 2060. | | |
|
8 | | Beginning July 20, 1993 and in each month of each fiscal |
9 | | year thereafter,
one-eighth of the amount requested in the |
10 | | certificate of the Chairman of
the Metropolitan Pier and |
11 | | Exposition Authority for that fiscal year, less
the amount |
12 | | deposited into the McCormick Place Expansion Project Fund by |
13 | | the
State Treasurer in the respective month under subsection |
14 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
15 | | Authority Act, plus cumulative
deficiencies in the deposits |
16 | | required under this Section for previous
months and years, |
17 | | shall be deposited into the McCormick Place Expansion
Project |
18 | | Fund, until the full amount requested for the fiscal year, but |
19 | | not
in excess of the amount specified above as "Total |
20 | | Deposit", has been deposited. |
21 | | Subject to payment of amounts into the Capital Projects |
22 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
23 | | and the McCormick Place Expansion Project Fund pursuant to the |
24 | | preceding paragraphs or in any amendments thereto hereafter |
25 | | enacted, for aviation fuel sold on or after December 1, 2019, |
26 | | the Department shall each month deposit into the Aviation Fuel |
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1 | | Sales Tax Refund Fund an amount estimated by the Department to |
2 | | be required for refunds of the 80% portion of the tax on |
3 | | aviation fuel under this Act. The Department shall only |
4 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
5 | | under this paragraph for so long as the revenue use |
6 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
7 | | binding on the State. |
8 | | Subject to payment of amounts into the Build Illinois Fund |
9 | | and the
McCormick Place Expansion Project Fund pursuant to the |
10 | | preceding paragraphs or
in any amendments thereto
hereafter |
11 | | enacted,
beginning July 1, 1993 and ending on September 30, |
12 | | 2013, the Department shall each month pay into the Illinois
|
13 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
14 | | the preceding
month from the 6.25% general rate on the selling |
15 | | price of tangible personal
property. |
16 | | Subject to payment of amounts into the Build Illinois Fund |
17 | | and the
McCormick Place Expansion Project Fund pursuant to the |
18 | | preceding paragraphs or in any
amendments thereto hereafter |
19 | | enacted, beginning with the receipt of the first
report of |
20 | | taxes paid by an eligible business and continuing for a |
21 | | 25-year
period, the Department shall each month pay into the |
22 | | Energy Infrastructure
Fund 80% of the remaining net revenue |
23 | | realized from the 6.25% general rate on the
selling price of |
24 | | Illinois-mined coal that was sold to an eligible business.
For |
25 | | purposes of this paragraph, the term "eligible business" means |
26 | | a new
electric generating facility certified pursuant to |
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1 | | Section 605-332 of the
Department of Commerce and
Economic |
2 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
3 | | Subject to payment of amounts into the Build Illinois |
4 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
5 | | Tax Increment Fund, and the Energy Infrastructure Fund |
6 | | pursuant to the preceding paragraphs or in any amendments to |
7 | | this Section hereafter enacted, beginning on the first day of |
8 | | the first calendar month to occur on or after August 26, 2014 |
9 | | (the effective date of Public Act 98-1098), each month, from |
10 | | the collections made under Section 9 of the Use Tax Act, |
11 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
12 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
13 | | Tax Act, the Department shall pay into the Tax Compliance and |
14 | | Administration Fund, to be used, subject to appropriation, to |
15 | | fund additional auditors and compliance personnel at the |
16 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
17 | | the cash receipts collected during the preceding fiscal year |
18 | | by the Audit Bureau of the Department under the Use Tax Act, |
19 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
20 | | Retailers' Occupation Tax Act, and associated local occupation |
21 | | and use taxes administered by the Department. |
22 | | Subject to payments of amounts into the Build Illinois |
23 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
24 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
25 | | Tax Compliance and Administration Fund as provided in this |
26 | | Section, beginning on July 1, 2018 the Department shall pay |
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1 | | each month into the Downstate Public Transportation Fund the |
2 | | moneys required to be so paid under Section 2-3 of the |
3 | | Downstate Public Transportation Act. |
4 | | Subject to successful execution and delivery of a |
5 | | public-private agreement between the public agency and private |
6 | | entity and completion of the civic build, beginning on July 1, |
7 | | 2023, of the remainder of the moneys received by the |
8 | | Department under the Use Tax Act, the Service Use Tax Act, the |
9 | | Service Occupation Tax Act, and this Act, the Department shall |
10 | | deposit the following specified deposits in the aggregate from |
11 | | collections under the Use Tax Act, the Service Use Tax Act, the |
12 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
13 | | Act, as required under Section 8.25g of the State Finance Act |
14 | | for distribution consistent with the Public-Private |
15 | | Partnership for Civic and Transit Infrastructure Project Act. |
16 | | The moneys received by the Department pursuant to this Act and |
17 | | required to be deposited into the Civic and Transit |
18 | | Infrastructure Fund are subject to the pledge, claim, and |
19 | | charge set forth in Section 25-55 of the Public-Private |
20 | | Partnership for Civic and Transit Infrastructure Project Act. |
21 | | As used in this paragraph, "civic build", "private entity", |
22 | | "public-private agreement", and "public agency" have the |
23 | | meanings provided in Section 25-10 of the Public-Private |
24 | | Partnership for Civic and Transit Infrastructure Project Act. |
25 | | Fiscal Year ............................Total Deposit |
26 | | 2024 ....................................$200,000,000 |
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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 |
21 | | the payment of amounts into the State and Local Sales Tax |
22 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
23 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
24 | | Energy Infrastructure Fund, and the Tax Compliance and |
25 | | Administration Fund as provided in this Section, the |
26 | | Department shall pay each month into the Road Fund the amount |
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1 | | estimated to represent 16% of the remaining net revenue |
2 | | realized from the taxes imposed on motor fuel and gasohol. |
3 | | Beginning July 1, 2022 and until July 1, 2023, subject to the |
4 | | payment of amounts into the State and Local Sales Tax Reform |
5 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
6 | | Project Fund, the Illinois Tax Increment Fund, the Energy |
7 | | Infrastructure Fund, and the Tax Compliance and Administration |
8 | | Fund as provided in this Section, the Department shall pay |
9 | | each month into the Road Fund the amount estimated to |
10 | | represent 32% of the remaining net revenue realized from the |
11 | | taxes imposed on motor fuel and gasohol. Beginning July 1, |
12 | | 2023 and until July 1, 2024, subject to the payment of amounts |
13 | | into the State and Local Sales Tax Reform Fund, the Build |
14 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
15 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
16 | | and the Tax Compliance and Administration Fund as provided in |
17 | | this Section, the Department shall pay each month into the |
18 | | Road Fund the amount estimated to represent 48% of the |
19 | | remaining net revenue realized from the taxes imposed on motor |
20 | | fuel and gasohol. Beginning July 1, 2024 and until July 1, |
21 | | 2025, subject to the payment of amounts into the State and |
22 | | Local Sales Tax Reform Fund, the Build Illinois Fund, the |
23 | | McCormick Place Expansion Project Fund, the Illinois Tax |
24 | | Increment Fund, the Energy Infrastructure Fund, and the Tax |
25 | | Compliance and Administration Fund as provided in this |
26 | | Section, the Department shall pay each month into the Road |
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1 | | Fund the amount estimated to represent 64% of the remaining |
2 | | net revenue realized from the taxes imposed on motor fuel and |
3 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
4 | | amounts into the State and Local Sales Tax Reform Fund, the |
5 | | Build Illinois Fund, the McCormick Place Expansion Project |
6 | | Fund, the Illinois Tax Increment Fund, the Energy |
7 | | Infrastructure Fund, and the Tax Compliance and Administration |
8 | | Fund as provided in this Section, the Department shall pay |
9 | | each month into the Road Fund the amount estimated to |
10 | | represent 80% of the remaining net revenue realized from the |
11 | | taxes imposed on motor fuel and gasohol. As used in this |
12 | | paragraph "motor fuel" has the meaning given to that term in |
13 | | Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the |
14 | | meaning given to that term in Section 3-40 of this Act. |
15 | | Of the remainder of the moneys received by the Department |
16 | | pursuant
to this Act, 75% thereof shall be paid into the State |
17 | | Treasury and 25%
shall be reserved in a special account and |
18 | | used only for the transfer to
the Common School Fund as part of |
19 | | the monthly transfer from the General
Revenue Fund in |
20 | | accordance with Section 8a of the State
Finance Act. |
21 | | As soon as possible after the first day of each month, upon |
22 | | certification
of the Department of Revenue, the Comptroller |
23 | | shall order transferred and
the Treasurer shall transfer from |
24 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
25 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
26 | | for the second preceding month.
Beginning April 1, 2000, this |
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1 | | transfer is no longer required
and shall not be made. |
2 | | Net revenue realized for a month shall be the revenue |
3 | | collected
by the State pursuant to this Act, less the amount |
4 | | paid out during that
month as refunds to taxpayers for |
5 | | overpayment of liability. Remaining net revenue means net |
6 | | revenue minus any amount paid into the Working Families Fund |
7 | | pursuant to this Section. |
8 | | For greater simplicity of administration, manufacturers, |
9 | | importers
and wholesalers whose products are sold at retail in |
10 | | Illinois by
numerous retailers, and who wish to do so, may |
11 | | assume the responsibility
for accounting and paying to the |
12 | | Department all tax accruing under this
Act with respect to |
13 | | such sales, if the retailers who are affected do not
make |
14 | | written objection to the Department to this arrangement. |
15 | | (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19; |
16 | | 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff. |
17 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
18 | | 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15, |
19 | | eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; |
20 | | 102-1019, eff. 1-1-23; revised 12-13-22.) |
21 | | Section 15. The Service Use Tax Act is amended by changing |
22 | | Section 9 as follows:
|
23 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
|
24 | | Sec. 9. Each serviceman required or authorized to collect |
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1 | | the tax
herein imposed shall pay to the Department the amount |
2 | | of such tax
(except as otherwise provided) at the time when he |
3 | | is required to file
his return for the period during which such |
4 | | tax was collected, less a
discount of 2.1% prior to January 1, |
5 | | 1990 , and 1.75% on and after January 1,
1990 and prior to |
6 | | January 1, 2024, and 2% on and after January 1, 2024 , or $5 per |
7 | | calendar year, whichever is greater, which is allowed to
|
8 | | reimburse the serviceman for expenses incurred in collecting |
9 | | the tax,
keeping records, preparing and filing returns, |
10 | | remitting the tax and
supplying data to the Department on |
11 | | request. On and after January 1, 1990 and prior to January 1, |
12 | | 2024, in no event shall the discount allowed to any vendor be |
13 | | less than $5 in any calendar year. On and after January 1, |
14 | | 2024, in no event shall the discount allowed to any vendor be |
15 | | less than $5 in any calendar year or more than $1,000 in any |
16 | | calendar year. When determining the discount allowed under |
17 | | this Section, servicemen shall include the amount of tax that |
18 | | would have been due at the 1% rate but for the 0% rate imposed |
19 | | under this amendatory Act of the 102nd General Assembly. The |
20 | | discount under this Section is not allowed for the 1.25% |
21 | | portion of taxes paid on aviation fuel that is subject to the |
22 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
23 | | 47133. The discount allowed under this Section is allowed only |
24 | | for returns that are filed in the manner required by this Act. |
25 | | The Department may disallow the discount for servicemen whose |
26 | | certificate of registration is revoked at the time the return |
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1 | | is filed, but only if the Department's decision to revoke the |
2 | | certificate of registration has become final. A serviceman |
3 | | need not remit
that part of any tax collected by him to the |
4 | | extent that he is required to
pay and does pay the tax imposed |
5 | | by the Service Occupation Tax Act with
respect to his sale of |
6 | | service involving the incidental transfer by him of
the same |
7 | | property. |
8 | | Except as provided hereinafter in this Section, on or |
9 | | before the twentieth
day of each calendar month, such |
10 | | serviceman shall file a return for the
preceding calendar |
11 | | month in accordance with reasonable Rules and
Regulations to |
12 | | be promulgated by the Department. Such return shall be
filed |
13 | | on a form prescribed by the Department and shall contain such
|
14 | | information as the Department may reasonably require. The |
15 | | return shall include the gross receipts which were received |
16 | | during the preceding calendar month or quarter on the |
17 | | following items upon which tax would have been due but for the |
18 | | 0% rate imposed under this amendatory Act of the 102nd General |
19 | | Assembly: (i) food for human consumption that is to be |
20 | | consumed off the premises where it is sold (other than |
21 | | alcoholic beverages, food consisting of or infused with adult |
22 | | use cannabis, soft drinks, and food that has been prepared for |
23 | | immediate consumption); and (ii) food prepared for immediate |
24 | | consumption and transferred incident to a sale of service |
25 | | subject to this Act or the Service Occupation Tax Act by an |
26 | | entity licensed under the Hospital Licensing Act, the Nursing |
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1 | | Home Care Act, the Assisted Living and Shared Housing Act, the |
2 | | ID/DD Community Care Act, the MC/DD Act, the Specialized |
3 | | Mental Health Rehabilitation Act of 2013, or the Child Care |
4 | | Act of 1969, or an entity that holds a permit issued pursuant |
5 | | to the Life Care Facilities Act. The return shall also include |
6 | | the amount of tax that would have been due on the items listed |
7 | | in the previous sentence but for the 0% rate imposed under this |
8 | | amendatory Act of the 102nd General Assembly. |
9 | | On and after January 1, 2018, with respect to servicemen |
10 | | whose annual gross receipts average $20,000 or more, all |
11 | | returns required to be filed pursuant to this Act shall be |
12 | | filed electronically. Servicemen who demonstrate that they do |
13 | | not have access to the Internet or demonstrate hardship in |
14 | | filing electronically may petition the Department to waive the |
15 | | electronic filing requirement. |
16 | | The Department may require returns to be filed on a |
17 | | quarterly basis.
If so required, a return for each calendar |
18 | | quarter shall be filed on or
before the twentieth day of the |
19 | | calendar month following the end of such
calendar quarter. The |
20 | | taxpayer shall also file a return with the
Department for each |
21 | | of the first two months of each calendar quarter, on or
before |
22 | | the twentieth day of the following calendar month, stating: |
23 | | 1. The name of the seller; |
24 | | 2. The address of the principal place of business from |
25 | | which he engages
in business as a serviceman in this |
26 | | State; |
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1 | | 3. The total amount of taxable receipts received by |
2 | | him during the
preceding calendar month, including |
3 | | receipts from charge and time sales,
but less all |
4 | | deductions allowed by law; |
5 | | 4. The amount of credit provided in Section 2d of this |
6 | | Act; |
7 | | 5. The amount of tax due; |
8 | | 5-5. The signature of the taxpayer; and |
9 | | 6. Such other reasonable information as the Department |
10 | | may
require. |
11 | | Each serviceman required or authorized to collect the tax |
12 | | imposed by this Act on aviation fuel transferred as an |
13 | | incident of a sale of service in this State during the |
14 | | preceding calendar month shall, instead of reporting and |
15 | | paying tax on aviation fuel as otherwise required by this |
16 | | Section, report and pay such tax on a separate aviation fuel |
17 | | tax return. The requirements related to the return shall be as |
18 | | otherwise provided in this Section. Notwithstanding any other |
19 | | provisions of this Act to the contrary, servicemen collecting |
20 | | tax on aviation fuel shall file all aviation fuel tax returns |
21 | | and shall make all aviation fuel tax payments by electronic |
22 | | means in the manner and form required by the Department. For |
23 | | purposes of this Section, "aviation fuel" means jet fuel and |
24 | | aviation gasoline. |
25 | | If a taxpayer fails to sign a return within 30 days after |
26 | | the proper notice
and demand for signature by the Department, |
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1 | | the return shall be considered
valid and any amount shown to be |
2 | | due on the return shall be deemed assessed. |
3 | | Notwithstanding any other provision of this Act to the |
4 | | contrary, servicemen subject to tax on cannabis shall file all |
5 | | cannabis tax returns and shall make all cannabis tax payments |
6 | | by electronic means in the manner and form required by the |
7 | | Department. |
8 | | Beginning October 1, 1993, a taxpayer who has an average |
9 | | monthly tax
liability of $150,000 or more shall make all |
10 | | payments required by rules of
the Department by electronic |
11 | | funds transfer. Beginning October 1, 1994, a
taxpayer who has |
12 | | an average monthly tax liability of $100,000 or more shall
|
13 | | make all payments required by rules of the Department by |
14 | | electronic funds
transfer. Beginning October 1, 1995, a |
15 | | taxpayer who has an average monthly
tax liability of $50,000 |
16 | | or more shall make all payments required by rules
of the |
17 | | Department by electronic funds transfer.
Beginning October 1, |
18 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or |
19 | | more shall make all payments required by rules of the |
20 | | Department by
electronic funds transfer. The term "annual tax |
21 | | liability" shall be the sum of
the taxpayer's liabilities |
22 | | under this Act, and under all other State and local
occupation |
23 | | and use tax laws administered by the Department, for the |
24 | | immediately
preceding calendar year.
The term "average monthly |
25 | | tax
liability" means the sum of the taxpayer's liabilities |
26 | | under this Act, and
under all other State and local occupation |
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1 | | and use tax laws administered by the
Department, for the |
2 | | immediately preceding calendar year divided by 12.
Beginning |
3 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
4 | | amount set forth in subsection (b) of Section 2505-210 of the |
5 | | Department of
Revenue Law shall make all payments required by |
6 | | rules of the Department by
electronic funds transfer. |
7 | | Before August 1 of each year beginning in 1993, the |
8 | | Department shall
notify all taxpayers required to make |
9 | | payments by electronic funds transfer.
All taxpayers required |
10 | | to make payments by electronic funds transfer shall
make those |
11 | | payments for a minimum of one year beginning on October 1. |
12 | | Any taxpayer not required to make payments by electronic |
13 | | funds transfer
may make payments by electronic funds transfer |
14 | | with the permission of the
Department. |
15 | | All taxpayers required to make payment by electronic funds |
16 | | transfer and
any taxpayers authorized to voluntarily make |
17 | | payments by electronic funds
transfer shall make those |
18 | | payments in the manner authorized by the Department. |
19 | | The Department shall adopt such rules as are necessary to |
20 | | effectuate a
program of electronic funds transfer and the |
21 | | requirements of this Section. |
22 | | If the serviceman is otherwise required to file a monthly |
23 | | return and
if the serviceman's average monthly tax liability |
24 | | to the Department
does not exceed $200, the Department may |
25 | | authorize his returns to be
filed on a quarter annual basis, |
26 | | with the return for January, February
and March of a given year |
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1 | | being due by April 20 of such year; with the
return for April, |
2 | | May and June of a given year being due by July 20 of
such year; |
3 | | with the return for July, August and September of a given
year |
4 | | being due by October 20 of such year, and with the return for
|
5 | | October, November and December of a given year being due by |
6 | | January 20
of the following year. |
7 | | If the serviceman is otherwise required to file a monthly |
8 | | or quarterly
return and if the serviceman's average monthly |
9 | | tax liability to the Department
does not exceed $50, the |
10 | | Department may authorize his returns to be
filed on an annual |
11 | | basis, with the return for a given year being due by
January 20 |
12 | | of the following year. |
13 | | Such quarter annual and annual returns, as to form and |
14 | | substance,
shall be subject to the same requirements as |
15 | | monthly returns. |
16 | | Notwithstanding any other provision in this Act concerning |
17 | | the time
within which a serviceman may file his return, in the |
18 | | case of any
serviceman who ceases to engage in a kind of |
19 | | business which makes him
responsible for filing returns under |
20 | | this Act, such serviceman shall
file a final return under this |
21 | | Act with the Department not more than 1
month after |
22 | | discontinuing such business. |
23 | | Where a serviceman collects the tax with respect to the |
24 | | selling price of
property which he sells and the purchaser |
25 | | thereafter returns such
property and the serviceman refunds |
26 | | the selling price thereof to the
purchaser, such serviceman |
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1 | | shall also refund, to the purchaser, the tax
so collected from |
2 | | the purchaser. When filing his return for the period
in which |
3 | | he refunds such tax to the purchaser, the serviceman may |
4 | | deduct
the amount of the tax so refunded by him to the |
5 | | purchaser from any other
Service Use Tax, Service Occupation |
6 | | Tax, retailers' occupation tax or
use tax which such |
7 | | serviceman may be required to pay or remit to the
Department, |
8 | | as shown by such return, provided that the amount of the tax
to |
9 | | be deducted shall previously have been remitted to the |
10 | | Department by
such serviceman. If the serviceman shall not |
11 | | previously have remitted
the amount of such tax to the |
12 | | Department, he shall be entitled to no
deduction hereunder |
13 | | upon refunding such tax to the purchaser. |
14 | | Any serviceman filing a return hereunder shall also |
15 | | include the total
tax upon the selling price of tangible |
16 | | personal property purchased for use
by him as an incident to a |
17 | | sale of service, and such serviceman shall remit
the amount of |
18 | | such tax to the Department when filing such return. |
19 | | If experience indicates such action to be practicable, the |
20 | | Department
may prescribe and furnish a combination or joint |
21 | | return which will
enable servicemen, who are required to file |
22 | | returns hereunder and also
under the Service Occupation Tax |
23 | | Act, to furnish all the return
information required by both |
24 | | Acts on the one form. |
25 | | Where the serviceman has more than one business registered |
26 | | with the
Department under separate registration hereunder, |
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1 | | such serviceman shall
not file each return that is due as a |
2 | | single return covering all such
registered businesses, but |
3 | | shall file separate returns for each such
registered business. |
4 | | Beginning February 1, 2024, each month the Department |
5 | | shall pay into the Working Families Fund an amount equal to any |
6 | | net revenue realized for the preceding month as a result of the |
7 | | limit on the vendor's discount of $1,000 annually, net of the |
8 | | difference between 1.75% and the vendor's discount of 2%. |
9 | | Beginning January 1, 1990, each month the Department shall |
10 | | pay into
the State and Local Tax Reform Fund, a special fund in |
11 | | the State Treasury,
the remaining net revenue realized for the |
12 | | preceding month from the 1% tax imposed under this Act. |
13 | | Beginning January 1, 1990, each month the Department shall |
14 | | pay into
the State and Local Sales Tax Reform Fund 20% of the |
15 | | remaining net revenue realized
for the preceding month from |
16 | | the 6.25% general rate on transfers of
tangible personal |
17 | | property, other than (i) tangible personal property which is
|
18 | | purchased outside Illinois at retail from a retailer and which |
19 | | is titled or
registered by an agency of this State's |
20 | | government and (ii) aviation fuel sold on or after December 1, |
21 | | 2019. This exception for aviation fuel only applies for so |
22 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
23 | | 49 U.S.C. 47133 are binding on the State. |
24 | | For aviation fuel sold on or after December 1, 2019, each |
25 | | month the Department shall pay into the State Aviation Program |
26 | | Fund 20% of the remaining net revenue realized for the |
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1 | | preceding month from the 6.25% general rate on the selling |
2 | | price of aviation fuel, less an amount estimated by the |
3 | | Department to be required for refunds of the 20% portion of the |
4 | | tax on aviation fuel under this Act, which amount shall be |
5 | | deposited into the Aviation Fuel Sales Tax Refund Fund. The |
6 | | Department shall only pay moneys into the State Aviation |
7 | | Program Fund and the Aviation Fuel Sales Tax Refund Fund under |
8 | | this Act for so long as the revenue use requirements of 49 |
9 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
10 | | Beginning August 1, 2000, each
month the Department shall |
11 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
12 | | remaining net revenue realized for the
preceding
month from |
13 | | the 1.25% rate on the selling price of motor fuel and gasohol. |
14 | | Beginning October 1, 2009, each month the Department shall |
15 | | pay into the Capital Projects Fund an amount that is equal to |
16 | | an amount estimated by the Department to represent 80% of the |
17 | | remaining net revenue realized for the preceding month from |
18 | | the sale of candy, grooming and hygiene products, and soft |
19 | | drinks that had been taxed at a rate of 1% prior to September |
20 | | 1, 2009 but that are now taxed at 6.25%. |
21 | | Beginning July 1, 2013, each month the Department shall |
22 | | pay into the Underground Storage Tank Fund from the proceeds |
23 | | collected under this Act, the Use Tax Act, the Service |
24 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
25 | | amount equal to the average monthly deficit in the Underground |
26 | | Storage Tank Fund during the prior year, as certified annually |
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1 | | by the Illinois Environmental Protection Agency, but the total |
2 | | payment into the Underground Storage Tank Fund under this Act, |
3 | | the Use Tax Act, the Service Occupation Tax Act, and the |
4 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
5 | | any State fiscal year. As used in this paragraph, the "average |
6 | | monthly deficit" shall be equal to the difference between the |
7 | | average monthly claims for payment by the fund and the average |
8 | | monthly revenues deposited into the fund, excluding payments |
9 | | made pursuant to this paragraph. |
10 | | Beginning July 1, 2015, of the remainder of the moneys |
11 | | received by the Department under the Use Tax Act, this Act, the |
12 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
13 | | Act, each month the Department shall deposit $500,000 into the |
14 | | State Crime Laboratory Fund. |
15 | | Of the remainder of the moneys received by the Department |
16 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
17 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
18 | | and after July 1,
1989, 3.8% thereof shall be paid into the |
19 | | Build Illinois Fund; provided,
however, that if in any fiscal |
20 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case |
21 | | may be, of the moneys received by the Department and
required |
22 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
23 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
24 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the |
25 | | Service Occupation Tax
Act, such Acts being hereinafter called |
26 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
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1 | | may be, of moneys being hereinafter called the
"Tax Act |
2 | | Amount", and (2) the amount transferred to the Build Illinois |
3 | | Fund
from the State and Local Sales Tax Reform Fund shall be |
4 | | less than the
Annual Specified Amount (as defined in Section 3 |
5 | | of the Retailers'
Occupation Tax Act), an amount equal to the |
6 | | difference shall be immediately
paid into the Build Illinois |
7 | | Fund from other moneys received by the
Department pursuant to |
8 | | the Tax Acts; and further provided, that if on the
last |
9 | | business day of any month the sum of (1) the Tax Act Amount |
10 | | required
to be deposited into the Build Illinois Bond Account |
11 | | in the Build Illinois
Fund during such month and (2) the amount |
12 | | transferred during such month to
the Build Illinois Fund from |
13 | | the State and Local Sales Tax Reform Fund
shall have been less |
14 | | than 1/12 of the Annual Specified Amount, an amount
equal to |
15 | | the difference shall be immediately paid into the Build |
16 | | Illinois
Fund from other moneys received by the Department |
17 | | pursuant to the Tax Acts;
and, further provided, that in no |
18 | | event shall the payments required under
the preceding proviso |
19 | | result in aggregate payments into the Build Illinois
Fund |
20 | | pursuant to this clause (b) for any fiscal year in excess of |
21 | | the
greater of (i) the Tax Act Amount or (ii) the Annual |
22 | | Specified Amount for
such fiscal year; and, further provided, |
23 | | that the amounts payable into the
Build Illinois Fund under |
24 | | this clause (b) shall be payable only until such
time as the |
25 | | aggregate amount on deposit under each trust indenture |
26 | | securing
Bonds issued and outstanding pursuant to the Build |
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1 | | Illinois Bond Act is
sufficient, taking into account any |
2 | | future investment income, to fully
provide, in accordance with |
3 | | such indenture, for the defeasance of or the
payment of the |
4 | | principal of, premium, if any, and interest on the Bonds
|
5 | | secured by such indenture and on any Bonds expected to be |
6 | | issued thereafter
and all fees and costs payable with respect |
7 | | thereto, all as certified by
the Director of the
Bureau of the |
8 | | Budget (now Governor's Office of Management and Budget). If
on |
9 | | the last business day of
any month in which Bonds are |
10 | | outstanding pursuant to the Build Illinois
Bond Act, the |
11 | | aggregate of the moneys deposited in the Build Illinois Bond
|
12 | | Account in the Build Illinois Fund in such month shall be less |
13 | | than the
amount required to be transferred in such month from |
14 | | the Build Illinois
Bond Account to the Build Illinois Bond |
15 | | Retirement and Interest Fund
pursuant to Section 13 of the |
16 | | Build Illinois Bond Act, an amount equal to
such deficiency |
17 | | shall be immediately paid from other moneys received by the
|
18 | | Department pursuant to the Tax Acts to the Build Illinois |
19 | | Fund; provided,
however, that any amounts paid to the Build |
20 | | Illinois Fund in any fiscal
year pursuant to this sentence |
21 | | shall be deemed to constitute payments
pursuant to clause (b) |
22 | | of the preceding sentence and shall reduce the
amount |
23 | | otherwise payable for such fiscal year pursuant to clause (b) |
24 | | of the
preceding sentence. The moneys received by the |
25 | | Department pursuant to this
Act and required to be deposited |
26 | | into the Build Illinois Fund are subject
to the pledge, claim |
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1 | | and charge set forth in Section 12 of the Build Illinois
Bond |
2 | | Act. |
3 | | Subject to payment of amounts into the Build Illinois Fund |
4 | | as provided in
the preceding paragraph or in any amendment |
5 | | thereto hereafter enacted, the
following specified monthly |
6 | | installment of the amount requested in the
certificate of the |
7 | | Chairman of the Metropolitan Pier and Exposition
Authority |
8 | | provided under Section 8.25f of the State Finance Act, but not |
9 | | in
excess of the sums designated as "Total Deposit", shall be |
10 | | deposited in the
aggregate from collections under Section 9 of |
11 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
12 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
13 | | Retailers' Occupation Tax Act into the McCormick Place
|
14 | | Expansion Project Fund in the specified fiscal years. |
|
15 | | Fiscal Year | | Total Deposit | |
16 | | 1993 | | $0 | |
17 | | 1994 | | 53,000,000 | |
18 | | 1995 | | 58,000,000 | |
19 | | 1996 | | 61,000,000 | |
20 | | 1997 | | 64,000,000 | |
21 | | 1998 | | 68,000,000 | |
22 | | 1999 | | 71,000,000 | |
23 | | 2000 | | 75,000,000 | |
24 | | 2001 | | 80,000,000 | |
25 | | 2002 | | 93,000,000 | |
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1 | | 2003 | | 99,000,000 | |
2 | | 2004 | | 103,000,000 | |
3 | | 2005 | | 108,000,000 | |
4 | | 2006 | | 113,000,000 | |
5 | | 2007 | | 119,000,000 | |
6 | | 2008 | | 126,000,000 | |
7 | | 2009 | | 132,000,000 | |
8 | | 2010 | | 139,000,000 | |
9 | | 2011 | | 146,000,000 | |
10 | | 2012 | | 153,000,000 | |
11 | | 2013 | | 161,000,000 | |
12 | | 2014 | | 170,000,000 | |
13 | | 2015 | | 179,000,000 | |
14 | | 2016 | | 189,000,000 | |
15 | | 2017 | | 199,000,000 | |
16 | | 2018 | | 210,000,000 | |
17 | | 2019 | | 221,000,000 | |
18 | | 2020 | | 233,000,000 | |
19 | | 2021 | | 300,000,000 | |
20 | | 2022 | | 300,000,000 | |
21 | | 2023 | | 300,000,000 | |
22 | | 2024 | | 300,000,000 | |
23 | | 2025 | | 300,000,000 | |
24 | | 2026 | | 300,000,000 | |
25 | | 2027 | | 375,000,000 | |
26 | | 2028 | | 375,000,000 | |
|
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1 | | 2029 | | 375,000,000 | |
2 | | 2030 | | 375,000,000 | |
3 | | 2031 | | 375,000,000 | |
4 | | 2032 | | 375,000,000 | |
5 | | 2033 | | 375,000,000 | |
6 | | 2034 | | 375,000,000 | |
7 | | 2035 | | 375,000,000 | |
8 | | 2036 | | 450,000,000 | |
9 | | and | | |
|
10 | | each fiscal year | | |
|
11 | | thereafter that bonds | | |
|
12 | | are outstanding under | | |
|
13 | | Section 13.2 of the | | |
|
14 | | Metropolitan Pier and | | |
|
15 | | Exposition Authority Act, | | |
|
16 | | but not after fiscal year 2060. | | |
|
17 | | Beginning July 20, 1993 and in each month of each fiscal |
18 | | year thereafter,
one-eighth of the amount requested in the |
19 | | certificate of the Chairman of
the Metropolitan Pier and |
20 | | Exposition Authority for that fiscal year, less
the amount |
21 | | deposited into the McCormick Place Expansion Project Fund by |
22 | | the
State Treasurer in the respective month under subsection |
23 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
24 | | Authority Act, plus cumulative
deficiencies in the deposits |
25 | | required under this Section for previous
months and years, |
26 | | shall be deposited into the McCormick Place Expansion
Project |
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1 | | Fund, until the full amount requested for the fiscal year, but |
2 | | not
in excess of the amount specified above as "Total |
3 | | Deposit", has been deposited. |
4 | | Subject to payment of amounts into the Capital Projects |
5 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
6 | | and the McCormick Place Expansion Project Fund pursuant to the |
7 | | preceding paragraphs or in any amendments thereto hereafter |
8 | | enacted, for aviation fuel sold on or after December 1, 2019, |
9 | | the Department shall each month deposit into the Aviation Fuel |
10 | | Sales Tax Refund Fund an amount estimated by the Department to |
11 | | be required for refunds of the 80% portion of the tax on |
12 | | aviation fuel under this Act. The Department shall only |
13 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
14 | | under this paragraph for so long as the revenue use |
15 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
16 | | binding on the State. |
17 | | Subject to payment of amounts into the Build Illinois Fund |
18 | | and the
McCormick Place Expansion Project Fund
pursuant to the |
19 | | preceding paragraphs or in any amendments thereto hereafter
|
20 | | enacted, beginning July 1, 1993 and ending on September 30, |
21 | | 2013, the Department shall each month pay into the
Illinois |
22 | | Tax Increment Fund 0.27% of 80% of the remaining net revenue |
23 | | realized for the
preceding month from the 6.25% general rate |
24 | | on the selling price of tangible
personal property. |
25 | | Subject to payment of amounts into the Build Illinois Fund |
26 | | and the
McCormick Place Expansion Project Fund pursuant to the |
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1 | | preceding paragraphs or
in any
amendments thereto hereafter |
2 | | enacted, beginning with the receipt of the first
report of |
3 | | taxes paid by an eligible business and continuing for a |
4 | | 25-year
period, the Department shall each month pay into the |
5 | | Energy Infrastructure
Fund 80% of the remaining net revenue |
6 | | realized from the 6.25% general rate on the
selling price of |
7 | | Illinois-mined coal that was sold to an eligible business.
For |
8 | | purposes of this paragraph, the term "eligible business" means |
9 | | a new
electric generating facility certified pursuant to |
10 | | Section 605-332 of the
Department of Commerce and
Economic |
11 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
12 | | Subject to payment of amounts into the Build Illinois |
13 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
14 | | Tax Increment Fund, and the Energy Infrastructure Fund |
15 | | pursuant to the preceding paragraphs or in any amendments to |
16 | | this Section hereafter enacted, beginning on the first day of |
17 | | the first calendar month to occur on or after August 26, 2014 |
18 | | (the effective date of Public Act 98-1098), each month, from |
19 | | the collections made under Section 9 of the Use Tax Act, |
20 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
21 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
22 | | Tax Act, the Department shall pay into the Tax Compliance and |
23 | | Administration Fund, to be used, subject to appropriation, to |
24 | | fund additional auditors and compliance personnel at the |
25 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
26 | | the cash receipts collected during the preceding fiscal year |
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1 | | by the Audit Bureau of the Department under the Use Tax Act, |
2 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
3 | | Retailers' Occupation Tax Act, and associated local occupation |
4 | | and use taxes administered by the Department. |
5 | | Subject to payments of amounts into the Build Illinois |
6 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
7 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
8 | | Tax Compliance and Administration Fund as provided in this |
9 | | Section, beginning on July 1, 2018 the Department shall pay |
10 | | each month into the Downstate Public Transportation Fund the |
11 | | moneys required to be so paid under Section 2-3 of the |
12 | | Downstate Public Transportation Act. |
13 | | Subject to successful execution and delivery of a |
14 | | public-private agreement between the public agency and private |
15 | | entity and completion of the civic build, beginning on July 1, |
16 | | 2023, of the remainder of the moneys received by the |
17 | | Department under the Use Tax Act, the Service Use Tax Act, the |
18 | | Service Occupation Tax Act, and this Act, the Department shall |
19 | | deposit the following specified deposits in the aggregate from |
20 | | collections under the Use Tax Act, the Service Use Tax Act, the |
21 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
22 | | Act, as required under Section 8.25g of the State Finance Act |
23 | | for distribution consistent with the Public-Private |
24 | | Partnership for Civic and Transit Infrastructure Project Act. |
25 | | The moneys received by the Department pursuant to this Act and |
26 | | required to be deposited into the Civic and Transit |
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1 | | Infrastructure Fund are subject to the pledge, claim, and |
2 | | charge set forth in Section 25-55 of the Public-Private |
3 | | Partnership for Civic and Transit Infrastructure Project Act. |
4 | | As used in this paragraph, "civic build", "private entity", |
5 | | "public-private agreement", and "public agency" have the |
6 | | meanings provided in Section 25-10 of the Public-Private |
7 | | Partnership for Civic and Transit Infrastructure Project Act. |
8 | | Fiscal Year ............................Total Deposit |
9 | | 2024 ....................................$200,000,000 |
10 | | 2025 ....................................$206,000,000 |
11 | | 2026 ....................................$212,200,000 |
12 | | 2027 ....................................$218,500,000 |
13 | | 2028 ....................................$225,100,000 |
14 | | 2029 ....................................$288,700,000 |
15 | | 2030 ....................................$298,900,000 |
16 | | 2031 ....................................$309,300,000 |
17 | | 2032 ....................................$320,100,000 |
18 | | 2033 ....................................$331,200,000 |
19 | | 2034 ....................................$341,200,000 |
20 | | 2035 ....................................$351,400,000 |
21 | | 2036 ....................................$361,900,000 |
22 | | 2037 ....................................$372,800,000 |
23 | | 2038 ....................................$384,000,000 |
24 | | 2039 ....................................$395,500,000 |
25 | | 2040 ....................................$407,400,000 |
26 | | 2041 ....................................$419,600,000 |
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1 | | 2042 ....................................$432,200,000 |
2 | | 2043 ....................................$445,100,000 |
3 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
4 | | the payment of amounts into the State and Local Sales Tax |
5 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
6 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
7 | | Energy Infrastructure Fund, and the Tax Compliance and |
8 | | Administration Fund as provided in this Section, the |
9 | | Department shall pay each month into the Road Fund the amount |
10 | | estimated to represent 16% of the remaining net revenue |
11 | | realized from the taxes imposed on motor fuel and gasohol. |
12 | | Beginning July 1, 2022 and until July 1, 2023, subject to the |
13 | | payment of amounts into the State and Local Sales Tax Reform |
14 | | Fund, the Build Illinois Fund, the McCormick Place Expansion |
15 | | Project Fund, the Illinois Tax Increment Fund, the Energy |
16 | | Infrastructure Fund, and the Tax Compliance and Administration |
17 | | Fund as provided in this Section, the Department shall pay |
18 | | each month into the Road Fund the amount estimated to |
19 | | represent 32% of the remaining net revenue realized from the |
20 | | taxes imposed on motor fuel and gasohol. Beginning July 1, |
21 | | 2023 and until July 1, 2024, subject to the payment of amounts |
22 | | into the State and Local Sales Tax Reform Fund, the Build |
23 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
24 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
25 | | and the Tax Compliance and Administration Fund as provided in |
26 | | this Section, the Department shall pay each month into the |
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1 | | Road Fund the amount estimated to represent 48% of the |
2 | | remaining net revenue realized from the taxes imposed on motor |
3 | | fuel and gasohol. Beginning July 1, 2024 and until July 1, |
4 | | 2025, subject to the payment of amounts into the State and |
5 | | Local Sales Tax Reform Fund, the Build Illinois Fund, the |
6 | | McCormick Place Expansion Project Fund, the Illinois Tax |
7 | | Increment Fund, the Energy Infrastructure Fund, and the Tax |
8 | | Compliance and Administration Fund as provided in this |
9 | | Section, the Department shall pay each month into the Road |
10 | | Fund the amount estimated to represent 64% of the remaining |
11 | | net revenue realized from the taxes imposed on motor fuel and |
12 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
13 | | amounts into the State and Local Sales Tax Reform Fund, the |
14 | | Build Illinois Fund, the McCormick Place Expansion Project |
15 | | Fund, the Illinois Tax Increment Fund, the Energy |
16 | | Infrastructure Fund, and the Tax Compliance and Administration |
17 | | Fund as provided in this Section, the Department shall pay |
18 | | each month into the Road Fund the amount estimated to |
19 | | represent 80% of the remaining net revenue realized from the |
20 | | taxes imposed on motor fuel and gasohol. As used in this |
21 | | paragraph "motor fuel" has the meaning given to that term in |
22 | | Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the |
23 | | meaning given to that term in Section 3-40 of the Use Tax Act. |
24 | | Of the remainder of the moneys received by the Department |
25 | | pursuant to this
Act, 75% thereof shall be paid into the |
26 | | General Revenue Fund of the State Treasury and 25% shall be |
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1 | | reserved in a special account and used only for the transfer to |
2 | | the Common School Fund as part of the monthly transfer from the |
3 | | General Revenue Fund in accordance with Section 8a of the |
4 | | State Finance Act. |
5 | | As soon as possible after the first day of each month, upon |
6 | | certification
of the Department of Revenue, the Comptroller |
7 | | shall order transferred and
the Treasurer shall transfer from |
8 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
9 | | equal to 1.7% of 80% of the remaining net revenue realized
|
10 | | under this Act for the second preceding month.
Beginning April |
11 | | 1, 2000, this transfer is no longer required
and shall not be |
12 | | made. |
13 | | Net revenue realized for a month shall be the revenue |
14 | | collected by the State
pursuant to this Act, less the amount |
15 | | paid out during that month as refunds
to taxpayers for |
16 | | overpayment of liability. Remaining net revenue means net |
17 | | revenue minus any amount paid into the Working Families Fund |
18 | | pursuant to this Section. |
19 | | (Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19; |
20 | | 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff. |
21 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
22 | | 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.) |
23 | | Section 20. The Service Occupation Tax Act is amended by |
24 | | changing Section 9 as follows:
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1 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
|
2 | | Sec. 9. Each serviceman required or authorized to collect |
3 | | the tax
herein imposed shall pay to the Department the amount |
4 | | of such tax at the
time when he is required to file his return |
5 | | for the period during which
such tax was collectible, less a |
6 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and |
7 | | after January 1, 1990 and prior to January 1, 2024, and 2% on |
8 | | and after January 1, 2024 , or
$5 per calendar year, whichever |
9 | | is greater, which is allowed to reimburse
the serviceman for |
10 | | expenses incurred in collecting the tax, keeping
records, |
11 | | preparing and filing returns, remitting the tax and supplying |
12 | | data
to the Department on request. On and after January 1, 1990 |
13 | | and prior to January 1, 2024, in no event shall the discount |
14 | | allowed to any vendor be less than $5 in any calendar year. On |
15 | | and after January 1, 2024, in no event shall the discount |
16 | | allowed to any vendor be less than $5 in any calendar year or |
17 | | more than $1,000 in any calendar year. When determining the |
18 | | discount allowed under this Section, servicemen shall include |
19 | | the amount of tax that would have been due at the 1% rate but |
20 | | for the 0% rate imposed under this amendatory Act of the 102nd |
21 | | General Assembly. The discount under this Section is not |
22 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
23 | | that is subject to the revenue use requirements of 49 U.S.C. |
24 | | 47107(b) and 49 U.S.C. 47133. The discount allowed under this |
25 | | Section is allowed only for returns that are filed in the |
26 | | manner required by this Act. The Department may disallow the |
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1 | | discount for servicemen whose certificate of registration is |
2 | | revoked at the time the return is filed, but only if the |
3 | | Department's decision to revoke the certificate of |
4 | | registration has become final. |
5 | | Where such tangible personal property is sold under a |
6 | | conditional
sales contract, or under any other form of sale |
7 | | wherein the payment of
the principal sum, or a part thereof, is |
8 | | extended beyond the close of
the period for which the return is |
9 | | filed, the serviceman, in collecting
the tax may collect, for |
10 | | each tax return period, only the tax applicable
to the part of |
11 | | the selling price actually received during such tax return
|
12 | | period. |
13 | | Except as provided hereinafter in this Section, on or |
14 | | before the twentieth
day of each calendar month, such |
15 | | serviceman shall file a
return for the preceding calendar |
16 | | month in accordance with reasonable
rules and regulations to |
17 | | be promulgated by the Department of Revenue.
Such return shall |
18 | | be filed on a form prescribed by the Department and
shall |
19 | | contain such information as the Department may reasonably |
20 | | require. The return shall include the gross receipts which |
21 | | were received during the preceding calendar month or quarter |
22 | | on the following items upon which tax would have been due but |
23 | | for the 0% rate imposed under this amendatory Act of the 102nd |
24 | | General Assembly: (i) food for human consumption that is to be |
25 | | consumed off the premises where it is sold (other than |
26 | | alcoholic beverages, food consisting of or infused with adult |
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1 | | use cannabis, soft drinks, and food that has been prepared for |
2 | | immediate consumption); and (ii) food prepared for immediate |
3 | | consumption and transferred incident to a sale of service |
4 | | subject to this Act or the Service Use Tax Act by an entity |
5 | | licensed under the Hospital Licensing Act, the Nursing Home |
6 | | Care Act, the Assisted Living and Shared Housing Act, the |
7 | | ID/DD Community Care Act, the MC/DD Act, the Specialized |
8 | | Mental Health Rehabilitation Act of 2013, or the Child Care |
9 | | Act of 1969, or an entity that holds a permit issued pursuant |
10 | | to the Life Care Facilities Act. The return shall also include |
11 | | the amount of tax that would have been due on the items listed |
12 | | in the previous sentence but for the 0% rate imposed under this |
13 | | amendatory Act of the 102nd General Assembly. |
14 | | On and after January 1, 2018, with respect to servicemen |
15 | | whose annual gross receipts average $20,000 or more, all |
16 | | returns required to be filed pursuant to this Act shall be |
17 | | filed electronically. Servicemen who demonstrate that they do |
18 | | not have access to the Internet or demonstrate hardship in |
19 | | filing electronically may petition the Department to waive the |
20 | | electronic filing requirement. |
21 | | The Department may require returns to be filed on a |
22 | | quarterly basis.
If so required, a return for each calendar |
23 | | quarter shall be filed on or
before the twentieth day of the |
24 | | calendar month following the end of such
calendar quarter. The |
25 | | taxpayer shall also file a return with the
Department for each |
26 | | of the first two months of each calendar quarter, on or
before |
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1 | | the twentieth day of the following calendar month, stating: |
2 | | 1. The name of the seller; |
3 | | 2. The address of the principal place of business from |
4 | | which he engages
in business as a serviceman in this |
5 | | State; |
6 | | 3. The total amount of taxable receipts received by |
7 | | him during the
preceding calendar month, including |
8 | | receipts from charge and time sales,
but less all |
9 | | deductions allowed by law; |
10 | | 4. The amount of credit provided in Section 2d of this |
11 | | Act; |
12 | | 5. The amount of tax due; |
13 | | 5-5. The signature of the taxpayer; and |
14 | | 6. Such other reasonable information as the Department |
15 | | may
require. |
16 | | Each serviceman required or authorized to collect the tax |
17 | | herein imposed on aviation fuel acquired as an incident to the |
18 | | purchase of a service in this State during the preceding |
19 | | calendar month shall, instead of reporting and paying tax as |
20 | | otherwise required by this Section, report and pay such tax on |
21 | | a separate aviation fuel tax return. The requirements related |
22 | | to the return shall be as otherwise provided in this Section. |
23 | | Notwithstanding any other provisions of this Act to the |
24 | | contrary, servicemen transferring aviation fuel incident to |
25 | | sales of service shall file all aviation fuel tax returns and |
26 | | shall make all aviation fuel tax payments by electronic means |
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1 | | in the manner and form required by the Department. For |
2 | | purposes of this Section, "aviation fuel" means jet fuel and |
3 | | aviation gasoline. |
4 | | If a taxpayer fails to sign a return within 30 days after |
5 | | the proper notice
and demand for signature by the Department, |
6 | | the return shall be considered
valid and any amount shown to be |
7 | | due on the return shall be deemed assessed. |
8 | | Notwithstanding any other provision of this Act to the |
9 | | contrary, servicemen subject to tax on cannabis shall file all |
10 | | cannabis tax returns and shall make all cannabis tax payments |
11 | | by electronic means in the manner and form required by the |
12 | | Department. |
13 | | Prior to October 1, 2003, and on and after September 1, |
14 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
15 | | certification
from a purchaser in satisfaction
of Service Use |
16 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
17 | | the purchaser provides
the
appropriate
documentation as |
18 | | required by Section 3-70 of the Service Use Tax Act.
A |
19 | | Manufacturer's Purchase Credit certification, accepted prior |
20 | | to October 1,
2003 or on or after September 1, 2004 by a |
21 | | serviceman as
provided in Section 3-70 of the Service Use Tax |
22 | | Act, may be used by that
serviceman to satisfy Service |
23 | | Occupation Tax liability in the amount claimed in
the |
24 | | certification, not to exceed 6.25% of the receipts subject to |
25 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
26 | | Credit reported on any
original or amended return
filed under
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1 | | this Act after October 20, 2003 for reporting periods prior to |
2 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
3 | | Credit reported on annual returns due on or after January 1, |
4 | | 2005 will be disallowed for periods prior to September 1, |
5 | | 2004.
No Manufacturer's
Purchase Credit may be used after |
6 | | September 30, 2003 through August 31, 2004 to
satisfy any
tax |
7 | | liability imposed under this Act, including any audit |
8 | | liability. |
9 | | If the serviceman's average monthly tax liability to
the |
10 | | Department does not exceed $200, the Department may authorize |
11 | | his
returns to be filed on a quarter annual basis, with the |
12 | | return for
January, February and March of a given year being |
13 | | due by April 20 of
such year; with the return for April, May |
14 | | and June of a given year being
due by July 20 of such year; |
15 | | with the return for July, August and
September of a given year |
16 | | being due by October 20 of such year, and with
the return for |
17 | | October, November and December of a given year being due
by |
18 | | January 20 of the following year. |
19 | | If the serviceman's average monthly tax liability to
the |
20 | | Department does not exceed $50, the Department may authorize |
21 | | his
returns to be filed on an annual basis, with the return for |
22 | | a given year
being due by January 20 of the following year. |
23 | | Such quarter annual and annual returns, as to form and |
24 | | substance,
shall be subject to the same requirements as |
25 | | monthly returns. |
26 | | Notwithstanding any other provision in this Act concerning |
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1 | | the time within
which a serviceman may file his return, in the |
2 | | case of any serviceman who
ceases to engage in a kind of |
3 | | business which makes him responsible for filing
returns under |
4 | | this Act, such serviceman shall file a final return under this
|
5 | | Act with the Department not more than 1 month after |
6 | | discontinuing such
business. |
7 | | Beginning October 1, 1993, a taxpayer who has an average |
8 | | monthly tax
liability of $150,000 or more shall make all |
9 | | payments required by rules of the
Department by electronic |
10 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
11 | | an average monthly tax liability of $100,000 or more shall |
12 | | make all
payments required by rules of the Department by |
13 | | electronic funds transfer.
Beginning October 1, 1995, a |
14 | | taxpayer who has an average monthly tax liability
of $50,000 |
15 | | or more shall make all payments required by rules of the |
16 | | Department
by electronic funds transfer. Beginning October 1, |
17 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
18 | | more shall make all payments required by
rules of the |
19 | | Department by electronic funds transfer. The term "annual tax
|
20 | | liability" shall be the sum of the taxpayer's liabilities |
21 | | under this Act, and
under all other State and local occupation |
22 | | and use tax laws administered by the
Department, for the |
23 | | immediately preceding calendar year. The term "average
monthly |
24 | | tax liability" means
the sum of the taxpayer's liabilities |
25 | | under this Act, and under all other State
and local occupation |
26 | | and use tax laws administered by the Department, for the
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1 | | immediately preceding calendar year divided by 12.
Beginning |
2 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
3 | | amount set forth in subsection (b) of Section 2505-210 of the |
4 | | Department of
Revenue Law shall make all payments required by |
5 | | rules of the Department by
electronic funds transfer. |
6 | | Before August 1 of each year beginning in 1993, the |
7 | | Department shall
notify all taxpayers required to make |
8 | | payments by electronic funds transfer.
All taxpayers required |
9 | | to make payments by electronic funds transfer shall make
those |
10 | | payments for a minimum of one year beginning on October 1. |
11 | | Any taxpayer not required to make payments by electronic |
12 | | funds transfer may
make payments by electronic funds transfer |
13 | | with the
permission of the Department. |
14 | | All taxpayers required to make payment by electronic funds |
15 | | transfer and
any taxpayers authorized to voluntarily make |
16 | | payments by electronic funds
transfer shall make those |
17 | | payments in the manner authorized by the Department. |
18 | | The Department shall adopt such rules as are necessary to |
19 | | effectuate a
program of electronic funds transfer and the |
20 | | requirements of this Section. |
21 | | Where a serviceman collects the tax with respect to the |
22 | | selling price of
tangible personal property which he sells and |
23 | | the purchaser thereafter returns
such tangible personal |
24 | | property and the serviceman refunds the
selling price thereof |
25 | | to the purchaser, such serviceman shall also refund,
to the |
26 | | purchaser, the tax so collected from the purchaser. When
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1 | | filing his return for the period in which he refunds such tax |
2 | | to the
purchaser, the serviceman may deduct the amount of the |
3 | | tax so refunded by
him to the purchaser from any other Service |
4 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
5 | | Use Tax which such serviceman may be
required to pay or remit |
6 | | to the Department, as shown by such return,
provided that the |
7 | | amount of the tax to be deducted shall previously have
been |
8 | | remitted to the Department by such serviceman. If the |
9 | | serviceman shall
not previously have remitted the amount of |
10 | | such tax to the Department,
he shall be entitled to no |
11 | | deduction hereunder upon refunding such tax
to the purchaser. |
12 | | If experience indicates such action to be practicable, the |
13 | | Department
may prescribe and furnish a combination or joint |
14 | | return which will
enable servicemen, who are required to file |
15 | | returns
hereunder and also under the Retailers' Occupation Tax |
16 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
17 | | the return
information required by all said Acts on the one |
18 | | form. |
19 | | Where the serviceman has more than one business
registered |
20 | | with the Department under separate registrations hereunder,
|
21 | | such serviceman shall file separate returns for each
|
22 | | registered business. |
23 | | Beginning February 1, 2024, each month the Department |
24 | | shall pay into the Working Families Fund an amount equal to any |
25 | | net revenue realized for the preceding month as a result of the |
26 | | limit on the vendor's discount of $1,000 annually, net of the |
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1 | | difference between 1.75% and the vendor's discount of 2%. |
2 | | Beginning January 1, 1990, each month the Department shall |
3 | | pay into
the Local Government Tax Fund the remaining revenue |
4 | | realized for the
preceding month from the 1% tax imposed under |
5 | | this Act. |
6 | | Beginning January 1, 1990, each month the Department shall |
7 | | pay into
the County and Mass Transit District Fund 4% of the |
8 | | remaining revenue realized
for the preceding month from the |
9 | | 6.25% general rate on sales of tangible personal property |
10 | | other than aviation fuel sold on or after December 1, 2019. |
11 | | This exception for aviation fuel only applies for so long as |
12 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
13 | | U.S.C. 47133 are binding on the State. |
14 | | Beginning August 1, 2000, each
month the Department shall |
15 | | pay into the
County and Mass Transit District Fund 20% of the |
16 | | remaining net revenue realized for the
preceding month from |
17 | | the 1.25% rate on the selling price of motor fuel and
gasohol. |
18 | | Beginning January 1, 1990, each month the Department shall |
19 | | pay into
the Local Government Tax Fund 16% of the revenue |
20 | | realized for the
preceding month from the 6.25% general rate |
21 | | on transfers of
tangible personal property other than aviation |
22 | | fuel sold on or after December 1, 2019. This exception for |
23 | | aviation fuel only applies for so long as the revenue use |
24 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
25 | | binding on the State. |
26 | | For aviation fuel sold on or after December 1, 2019, each |
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1 | | month the Department shall pay into the State Aviation Program |
2 | | Fund 20% of the remaining net revenue realized for the |
3 | | preceding month from the 6.25% general rate on the selling |
4 | | price of aviation fuel, less an amount estimated by the |
5 | | Department to be required for refunds of the 20% portion of the |
6 | | tax on aviation fuel under this Act, which amount shall be |
7 | | deposited into the Aviation Fuel Sales Tax Refund Fund. The |
8 | | Department shall only pay moneys into the State Aviation |
9 | | Program Fund and the Aviation Fuel Sales Tax Refund Fund under |
10 | | this Act for so long as the revenue use requirements of 49 |
11 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
12 | | Beginning August 1, 2000, each
month the Department shall |
13 | | pay into the
Local Government Tax Fund 80% of the remaining net |
14 | | revenue realized for the preceding
month from the 1.25% rate |
15 | | on the selling price of motor fuel and gasohol. |
16 | | Beginning October 1, 2009, each month the Department shall |
17 | | pay into the Capital Projects Fund an amount that is equal to |
18 | | an amount estimated by the Department to represent 80% of the |
19 | | remaining net revenue realized for the preceding month from |
20 | | the sale of candy, grooming and hygiene products, and soft |
21 | | drinks that had been taxed at a rate of 1% prior to September |
22 | | 1, 2009 but that are now taxed at 6.25%. |
23 | | Beginning July 1, 2013, each month the Department shall |
24 | | pay into the Underground Storage Tank Fund from the proceeds |
25 | | collected under this Act, the Use Tax Act, the Service Use Tax |
26 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
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1 | | the average monthly deficit in the Underground Storage Tank |
2 | | Fund during the prior year, as certified annually by the |
3 | | Illinois Environmental Protection Agency, but the total |
4 | | payment into the Underground Storage Tank Fund under this Act, |
5 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
6 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
7 | | fiscal year. As used in this paragraph, the "average monthly |
8 | | deficit" shall be equal to the difference between the average |
9 | | monthly claims for payment by the fund and the average monthly |
10 | | revenues deposited into the fund, excluding payments made |
11 | | pursuant to this paragraph. |
12 | | Beginning July 1, 2015, of the remainder of the moneys |
13 | | received by the Department under the Use Tax Act, the Service |
14 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
15 | | each month the Department shall deposit $500,000 into the |
16 | | State Crime Laboratory Fund. |
17 | | Of the remainder of the moneys received by the Department |
18 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
19 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on |
20 | | and after July 1, 1989, 3.8% thereof
shall be paid into the |
21 | | Build Illinois Fund; provided, however, that if in
any fiscal |
22 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
|
23 | | may be, of the moneys received by the Department and required |
24 | | to be paid
into the Build Illinois Fund pursuant to Section 3 |
25 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
26 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
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1 | | Service Occupation Tax Act, such Acts
being hereinafter called |
2 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case |
3 | | may be, of moneys being hereinafter called the "Tax Act
|
4 | | Amount", and (2) the amount transferred to the Build Illinois |
5 | | Fund from the
State and Local Sales Tax Reform Fund shall be |
6 | | less than the Annual
Specified Amount (as defined in Section 3 |
7 | | of the Retailers' Occupation Tax
Act), an amount equal to the |
8 | | difference shall be immediately paid into the
Build Illinois |
9 | | Fund from other moneys received by the Department pursuant
to |
10 | | the Tax Acts; and further provided, that if on the last |
11 | | business day of
any month the sum of (1) the Tax Act Amount |
12 | | required to be deposited into
the Build Illinois Account in |
13 | | the Build Illinois Fund during such month and
(2) the amount |
14 | | transferred during such month to the Build Illinois Fund
from |
15 | | the State and Local Sales Tax Reform Fund shall have been less |
16 | | than
1/12 of the Annual Specified Amount, an amount equal to |
17 | | the difference
shall be immediately paid into the Build |
18 | | Illinois Fund from other moneys
received by the Department |
19 | | pursuant to the Tax Acts; and, further provided,
that in no |
20 | | event shall the payments required under the preceding proviso
|
21 | | result in aggregate payments into the Build Illinois Fund |
22 | | pursuant to this
clause (b) for any fiscal year in excess of |
23 | | the greater of (i) the Tax Act
Amount or (ii) the Annual |
24 | | Specified Amount for such fiscal year; and,
further provided, |
25 | | that the amounts payable into the Build Illinois Fund
under |
26 | | this clause (b) shall be payable only until such time as the
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1 | | aggregate amount on deposit under each trust indenture |
2 | | securing Bonds
issued and outstanding pursuant to the Build |
3 | | Illinois Bond Act is
sufficient, taking into account any |
4 | | future investment income, to fully
provide, in accordance with |
5 | | such indenture, for the defeasance of or the
payment of the |
6 | | principal of, premium, if any, and interest on the Bonds
|
7 | | secured by such indenture and on any Bonds expected to be |
8 | | issued thereafter
and all fees and costs payable with respect |
9 | | thereto, all as certified by
the Director of the
Bureau of the |
10 | | Budget (now Governor's Office of Management and Budget). If
on |
11 | | the last business day of
any month in which Bonds are |
12 | | outstanding pursuant to the Build Illinois
Bond Act, the |
13 | | aggregate of the moneys deposited
in the Build Illinois Bond |
14 | | Account in the Build Illinois Fund in such month
shall be less |
15 | | than the amount required to be transferred in such month from
|
16 | | the Build Illinois Bond Account to the Build Illinois Bond |
17 | | Retirement and
Interest Fund pursuant to Section 13 of the |
18 | | Build Illinois Bond Act, an
amount equal to such deficiency |
19 | | shall be immediately paid
from other moneys received by the |
20 | | Department pursuant to the Tax Acts
to the Build Illinois |
21 | | Fund; provided, however, that any amounts paid to the
Build |
22 | | Illinois Fund in any fiscal year pursuant to this sentence |
23 | | shall be
deemed to constitute payments pursuant to clause (b) |
24 | | of the preceding
sentence and shall reduce the amount |
25 | | otherwise payable for such fiscal year
pursuant to clause (b) |
26 | | of the preceding sentence. The moneys received by
the |
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1 | | Department pursuant to this Act and required to be deposited |
2 | | into the
Build Illinois Fund are subject to the pledge, claim |
3 | | and charge set forth
in Section 12 of the Build Illinois Bond |
4 | | Act. |
5 | | Subject to payment of amounts into the Build Illinois Fund |
6 | | as provided in
the preceding paragraph or in any amendment |
7 | | thereto hereafter enacted, the
following specified monthly |
8 | | installment of the amount requested in the
certificate of the |
9 | | Chairman of the Metropolitan Pier and Exposition
Authority |
10 | | provided under Section 8.25f of the State Finance Act, but not |
11 | | in
excess of the sums designated as "Total Deposit", shall be |
12 | | deposited in the
aggregate from collections under Section 9 of |
13 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
14 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
15 | | Retailers' Occupation Tax Act into the McCormick Place
|
16 | | Expansion Project Fund in the specified fiscal years. |
|
17 | | Fiscal Year | | Total Deposit | |
18 | | 1993 | | $0 | |
19 | | 1994 | | 53,000,000 | |
20 | | 1995 | | 58,000,000 | |
21 | | 1996 | | 61,000,000 | |
22 | | 1997 | | 64,000,000 | |
23 | | 1998 | | 68,000,000 | |
24 | | 1999 | | 71,000,000 | |
25 | | 2000 | | 75,000,000 | |
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1 | | 2001 | | 80,000,000 | |
2 | | 2002 | | 93,000,000 | |
3 | | 2003 | | 99,000,000 | |
4 | | 2004 | | 103,000,000 | |
5 | | 2005 | | 108,000,000 | |
6 | | 2006 | | 113,000,000 | |
7 | | 2007 | | 119,000,000 | |
8 | | 2008 | | 126,000,000 | |
9 | | 2009 | | 132,000,000 | |
10 | | 2010 | | 139,000,000 | |
11 | | 2011 | | 146,000,000 | |
12 | | 2012 | | 153,000,000 | |
13 | | 2013 | | 161,000,000 | |
14 | | 2014 | | 170,000,000 | |
15 | | 2015 | | 179,000,000 | |
16 | | 2016 | | 189,000,000 | |
17 | | 2017 | | 199,000,000 | |
18 | | 2018 | | 210,000,000 | |
19 | | 2019 | | 221,000,000 | |
20 | | 2020 | | 233,000,000 | |
21 | | 2021 | | 300,000,000 | |
22 | | 2022 | | 300,000,000 | |
23 | | 2023 | | 300,000,000 | |
24 | | 2024 | | 300,000,000 | |
25 | | 2025 | | 300,000,000 | |
26 | | 2026 | | 300,000,000 | |
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1 | | 2027 | | 375,000,000 | |
2 | | 2028 | | 375,000,000 | |
3 | | 2029 | | 375,000,000 | |
4 | | 2030 | | 375,000,000 | |
5 | | 2031 | | 375,000,000 | |
6 | | 2032 | | 375,000,000 | |
7 | | 2033 | | 375,000,000 | |
8 | | 2034 | | 375,000,000 | |
9 | | 2035 | | 375,000,000 | |
10 | | 2036 | | 450,000,000 | |
11 | | and | | |
|
12 | | each fiscal year | | |
|
13 | | thereafter that bonds | | |
|
14 | | are outstanding under | | |
|
15 | | Section 13.2 of the | | |
|
16 | | Metropolitan Pier and | | |
|
17 | | Exposition Authority Act, | | |
|
18 | | but not after fiscal year 2060. | | |
|
19 | | Beginning July 20, 1993 and in each month of each fiscal |
20 | | year thereafter,
one-eighth of the amount requested in the |
21 | | certificate of the Chairman of
the Metropolitan Pier and |
22 | | Exposition Authority for that fiscal year, less
the amount |
23 | | deposited into the McCormick Place Expansion Project Fund by |
24 | | the
State Treasurer in the respective month under subsection |
25 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
26 | | Authority Act, plus cumulative
deficiencies in the deposits |
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1 | | required under this Section for previous
months and years, |
2 | | shall be deposited into the McCormick Place Expansion
Project |
3 | | Fund, until the full amount requested for the fiscal year, but |
4 | | not
in excess of the amount specified above as "Total |
5 | | Deposit", has been deposited. |
6 | | Subject to payment of amounts into the Capital Projects |
7 | | Fund, the Build Illinois Fund, and the McCormick Place |
8 | | Expansion Project Fund pursuant to the preceding paragraphs or |
9 | | in any amendments thereto hereafter enacted, for aviation fuel |
10 | | sold on or after December 1, 2019, the Department shall each |
11 | | month deposit into the Aviation Fuel Sales Tax Refund Fund an |
12 | | amount estimated by the Department to be required for refunds |
13 | | of the 80% portion of the tax on aviation fuel under this Act. |
14 | | The Department shall only deposit moneys into the Aviation |
15 | | Fuel Sales Tax Refund Fund under this paragraph for so long as |
16 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
17 | | U.S.C. 47133 are binding on the State. |
18 | | Subject to payment of amounts into the Build Illinois Fund |
19 | | and the
McCormick
Place Expansion Project Fund
pursuant to the |
20 | | preceding paragraphs or in any amendments thereto hereafter
|
21 | | enacted, beginning July 1, 1993 and ending on September 30, |
22 | | 2013, the Department shall each month pay into the
Illinois |
23 | | Tax Increment Fund 0.27% of 80% of the remaining net revenue |
24 | | realized for the
preceding month from the 6.25% general rate |
25 | | on the selling price of tangible
personal property. |
26 | | Subject to payment of amounts into the Build Illinois Fund |
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1 | | and the
McCormick Place Expansion Project Fund pursuant to the |
2 | | preceding paragraphs or in any
amendments thereto hereafter |
3 | | enacted, beginning with the receipt of the first
report of |
4 | | taxes paid by an eligible business and continuing for a |
5 | | 25-year
period, the Department shall each month pay into the |
6 | | Energy Infrastructure
Fund 80% of the remaining net revenue |
7 | | realized from the 6.25% general rate on the
selling price of |
8 | | Illinois-mined coal that was sold to an eligible business.
For |
9 | | purposes of this paragraph, the term "eligible business" means |
10 | | a new
electric generating facility certified pursuant to |
11 | | Section 605-332 of the
Department of Commerce and
Economic |
12 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
13 | | Subject to payment of amounts into the Build Illinois |
14 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
15 | | Tax Increment Fund, and the Energy Infrastructure Fund |
16 | | pursuant to the preceding paragraphs or in any amendments to |
17 | | this Section hereafter enacted, beginning on the first day of |
18 | | the first calendar month to occur on or after August 26, 2014 |
19 | | (the effective date of Public Act 98-1098), each month, from |
20 | | the collections made under Section 9 of the Use Tax Act, |
21 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
22 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
23 | | Tax Act, the Department shall pay into the Tax Compliance and |
24 | | Administration Fund, to be used, subject to appropriation, to |
25 | | fund additional auditors and compliance personnel at the |
26 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
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1 | | the cash receipts collected during the preceding fiscal year |
2 | | by the Audit Bureau of the Department under the Use Tax Act, |
3 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
4 | | Retailers' Occupation Tax Act, and associated local occupation |
5 | | and use taxes administered by the Department. |
6 | | Subject to payments of amounts into the Build Illinois |
7 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
8 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
9 | | Tax Compliance and Administration Fund as provided in this |
10 | | Section, beginning on July 1, 2018 the Department shall pay |
11 | | each month into the Downstate Public Transportation Fund the |
12 | | moneys required to be so paid under Section 2-3 of the |
13 | | Downstate Public Transportation Act. |
14 | | Subject to successful execution and delivery of a |
15 | | public-private agreement between the public agency and private |
16 | | entity and completion of the civic build, beginning on July 1, |
17 | | 2023, of the remainder of the moneys received by the |
18 | | Department under the Use Tax Act, the Service Use Tax Act, the |
19 | | Service Occupation Tax Act, and this Act, the Department shall |
20 | | deposit the following specified deposits in the aggregate from |
21 | | collections under the Use Tax Act, the Service Use Tax Act, the |
22 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
23 | | Act, as required under Section 8.25g of the State Finance Act |
24 | | for distribution consistent with the Public-Private |
25 | | Partnership for Civic and Transit Infrastructure Project Act. |
26 | | The moneys received by the Department pursuant to this Act and |
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1 | | required to be deposited into the Civic and Transit |
2 | | Infrastructure Fund are subject to the pledge, claim and |
3 | | charge set forth in Section 25-55 of the Public-Private |
4 | | Partnership for Civic and Transit Infrastructure Project Act. |
5 | | As used in this paragraph, "civic build", "private entity", |
6 | | "public-private agreement", and "public agency" have the |
7 | | meanings provided in Section 25-10 of the Public-Private |
8 | | Partnership for Civic and Transit Infrastructure Project Act. |
9 | | Fiscal Year ............................Total Deposit |
10 | | 2024 ....................................$200,000,000 |
11 | | 2025 ....................................$206,000,000 |
12 | | 2026 ....................................$212,200,000 |
13 | | 2027 ....................................$218,500,000 |
14 | | 2028 ....................................$225,100,000 |
15 | | 2029 ....................................$288,700,000 |
16 | | 2030 ....................................$298,900,000 |
17 | | 2031 ....................................$309,300,000 |
18 | | 2032 ....................................$320,100,000 |
19 | | 2033 ....................................$331,200,000 |
20 | | 2034 ....................................$341,200,000 |
21 | | 2035 ....................................$351,400,000 |
22 | | 2036 ....................................$361,900,000 |
23 | | 2037 ....................................$372,800,000 |
24 | | 2038 ....................................$384,000,000 |
25 | | 2039 ....................................$395,500,000 |
26 | | 2040 ....................................$407,400,000 |
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1 | | 2041 ....................................$419,600,000 |
2 | | 2042 ....................................$432,200,000 |
3 | | 2043 ....................................$445,100,000 |
4 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
5 | | the payment of amounts into the County and Mass Transit |
6 | | District Fund, the Local Government Tax Fund, the Build |
7 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
8 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
9 | | and the Tax Compliance and Administration Fund as provided in |
10 | | this Section, the Department shall pay each month into the |
11 | | Road Fund the amount estimated to represent 16% of the |
12 | | remaining net revenue realized from the taxes imposed on motor |
13 | | fuel and gasohol. Beginning July 1, 2022 and until July 1, |
14 | | 2023, subject to the payment of amounts into the County and |
15 | | Mass Transit District Fund, the Local Government Tax Fund, the |
16 | | Build Illinois Fund, the McCormick Place Expansion Project |
17 | | Fund, the Illinois Tax Increment Fund, the Energy |
18 | | Infrastructure Fund, and the Tax Compliance and Administration |
19 | | Fund as provided in this Section, the Department shall pay |
20 | | each month into the Road Fund the amount estimated to |
21 | | represent 32% of the remaining net revenue realized from the |
22 | | taxes imposed on motor fuel and gasohol. Beginning July 1, |
23 | | 2023 and until July 1, 2024, subject to the payment of amounts |
24 | | into the County and Mass Transit District Fund, the Local |
25 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
26 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
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1 | | the Energy Infrastructure Fund, and the Tax Compliance and |
2 | | Administration Fund as provided in this Section, the |
3 | | Department shall pay each month into the Road Fund the amount |
4 | | estimated to represent 48% of the remaining net revenue |
5 | | realized from the taxes imposed on motor fuel and gasohol. |
6 | | Beginning July 1, 2024 and until July 1, 2025, subject to the |
7 | | payment of amounts into the County and Mass Transit District |
8 | | Fund, the Local Government Tax Fund, the Build Illinois Fund, |
9 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
10 | | Increment Fund, the Energy Infrastructure Fund, and the Tax |
11 | | Compliance and Administration Fund as provided in this |
12 | | Section, the Department shall pay each month into the Road |
13 | | Fund the amount estimated to represent 64% of the remaining |
14 | | net revenue realized from the taxes imposed on motor fuel and |
15 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
16 | | amounts into the County and Mass Transit District Fund, the |
17 | | Local Government Tax Fund, the Build Illinois Fund, the |
18 | | McCormick Place Expansion Project Fund, the Illinois Tax |
19 | | Increment Fund, the Energy Infrastructure Fund, and the Tax |
20 | | Compliance and Administration Fund as provided in this |
21 | | Section, the Department shall pay each month into the Road |
22 | | Fund the amount estimated to represent 80% of the remaining |
23 | | net revenue realized from the taxes imposed on motor fuel and |
24 | | gasohol. As used in this paragraph "motor fuel" has the |
25 | | meaning given to that term in Section 1.1 of the Motor Fuel Tax |
26 | | Law, and "gasohol" has the meaning given to that term in |
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1 | | Section 3-40 of the Use Tax Act. |
2 | | Of the remainder of the moneys received by the Department |
3 | | pursuant to this
Act, 75% shall be paid into the General |
4 | | Revenue Fund of the State Treasury and 25% shall be reserved in |
5 | | a special account and used only for the transfer to the Common |
6 | | School Fund as part of the monthly transfer from the General |
7 | | Revenue Fund in accordance with Section 8a of the State |
8 | | Finance Act. |
9 | | The Department may, upon separate written notice to a |
10 | | taxpayer,
require the taxpayer to prepare and file with the |
11 | | Department on a form
prescribed by the Department within not |
12 | | less than 60 days after receipt
of the notice an annual |
13 | | information return for the tax year specified in
the notice. |
14 | | Such annual return to the Department shall include a
statement |
15 | | of gross receipts as shown by the taxpayer's last Federal |
16 | | income
tax return. If the total receipts of the business as |
17 | | reported in the
Federal income tax return do not agree with the |
18 | | gross receipts reported to
the Department of Revenue for the |
19 | | same period, the taxpayer shall attach
to his annual return a |
20 | | schedule showing a reconciliation of the 2
amounts and the |
21 | | reasons for the difference. The taxpayer's annual
return to |
22 | | the Department shall also disclose the cost of goods sold by
|
23 | | the taxpayer during the year covered by such return, opening |
24 | | and closing
inventories of such goods for such year, cost of |
25 | | goods used from stock
or taken from stock and given away by the |
26 | | taxpayer during such year, pay
roll information of the |
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1 | | taxpayer's business during such year and any
additional |
2 | | reasonable information which the Department deems would be
|
3 | | helpful in determining the accuracy of the monthly, quarterly |
4 | | or annual
returns filed by such taxpayer as hereinbefore |
5 | | provided for in this
Section. |
6 | | If the annual information return required by this Section |
7 | | is not
filed when and as required, the taxpayer shall be liable |
8 | | as follows: |
9 | | (i) Until January 1, 1994, the taxpayer shall be |
10 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
11 | | such taxpayer
under this Act during the period to be |
12 | | covered by the annual return
for each month or fraction of |
13 | | a month until such return is filed as
required, the |
14 | | penalty to be assessed and collected in the same manner
as |
15 | | any other penalty provided for in this Act. |
16 | | (ii) On and after January 1, 1994, the taxpayer shall |
17 | | be liable for a
penalty as described in Section 3-4 of the |
18 | | Uniform Penalty and Interest Act. |
19 | | The chief executive officer, proprietor, owner or highest |
20 | | ranking
manager shall sign the annual return to certify the |
21 | | accuracy of the
information contained therein. Any person who |
22 | | willfully signs the
annual return containing false or |
23 | | inaccurate information shall be guilty
of perjury and punished |
24 | | accordingly. The annual return form prescribed
by the |
25 | | Department shall include a warning that the person signing the
|
26 | | return may be liable for perjury. |
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1 | | The foregoing portion of this Section concerning the |
2 | | filing of an
annual information return shall not apply to a |
3 | | serviceman who is not
required to file an income tax return |
4 | | with the United States Government. |
5 | | As soon as possible after the first day of each month, upon |
6 | | certification
of the Department of Revenue, the Comptroller |
7 | | shall order transferred and
the Treasurer shall transfer from |
8 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
9 | | equal to 1.7% of 80% of the remaining net revenue realized
|
10 | | under this Act for the second preceding month.
Beginning April |
11 | | 1, 2000, this transfer is no longer required
and shall not be |
12 | | made. |
13 | | Net revenue realized for a month shall be the revenue |
14 | | collected by the State
pursuant to this Act, less the amount |
15 | | paid out during that month as
refunds to taxpayers for |
16 | | overpayment of liability. Remaining net revenue means net |
17 | | revenue minus any amount paid into the Working Families Fund |
18 | | pursuant to this Section. |
19 | | For greater simplicity of administration, it shall be |
20 | | permissible for
manufacturers, importers and wholesalers whose |
21 | | products are sold by numerous
servicemen in Illinois, and who |
22 | | wish to do so, to
assume the responsibility for accounting and |
23 | | paying to the Department
all tax accruing under this Act with |
24 | | respect to such sales, if the
servicemen who are affected do |
25 | | not make written objection to the
Department to this |
26 | | arrangement. |
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1 | | (Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19; |
2 | | 101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff. |
3 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
4 | | 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.) |
5 | | Section 25. The Retailers' Occupation Tax Act is amended |
6 | | by changing Section 3 as follows:
|
7 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
8 | | Sec. 3. Except as provided in this Section, on or before |
9 | | the twentieth
day of each calendar month, every person engaged |
10 | | in the business of
selling tangible personal property at |
11 | | retail in this State during the
preceding calendar month shall |
12 | | file a return with the Department, stating: |
13 | | 1. The name of the seller; |
14 | | 2. His residence address and the address of his |
15 | | principal place of
business and the address of the |
16 | | principal place of business (if that is
a different |
17 | | address) from which he engages in the business of selling
|
18 | | tangible personal property at retail in this State; |
19 | | 3. Total amount of receipts received by him during the |
20 | | preceding
calendar month or quarter, as the case may be, |
21 | | from sales of tangible
personal property, and from |
22 | | services furnished, by him during such
preceding calendar |
23 | | month or quarter; |
24 | | 4. Total amount received by him during the preceding |
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1 | | calendar month or
quarter on charge and time sales of |
2 | | tangible personal property, and from
services furnished, |
3 | | by him prior to the month or quarter for which the return
|
4 | | is filed; |
5 | | 5. Deductions allowed by law; |
6 | | 6. Gross receipts which were received by him during |
7 | | the preceding
calendar month or quarter and upon the basis |
8 | | of which the tax is imposed, including gross receipts on |
9 | | food for human consumption that is to be consumed off the |
10 | | premises where it is sold (other than alcoholic beverages, |
11 | | food consisting of or infused with adult use cannabis, |
12 | | soft drinks, and food that has been prepared for immediate |
13 | | consumption) which were received during the preceding |
14 | | calendar month or quarter and upon which tax would have |
15 | | been due but for the 0% rate imposed under Public Act |
16 | | 102-700 this amendatory Act of the 102nd General Assembly ; |
17 | | 7. The amount of credit provided in Section 2d of this |
18 | | Act; |
19 | | 8. The amount of tax due, including the amount of tax |
20 | | that would have been due on food for human consumption |
21 | | that is to be consumed off the premises where it is sold |
22 | | (other than alcoholic beverages, food consisting of or |
23 | | infused with adult use cannabis, soft drinks, and food |
24 | | that has been prepared for immediate consumption) but for |
25 | | the 0% rate imposed under Public Act 102-700 this |
26 | | amendatory Act of the 102nd General Assembly ; |
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1 | | 9. The signature of the taxpayer; and |
2 | | 10. Such other reasonable information as the |
3 | | Department may require. |
4 | | On and after January 1, 2018, except for returns required |
5 | | to be filed prior to January 1, 2023 for motor vehicles, |
6 | | watercraft, aircraft, and trailers that are required to be |
7 | | registered with an agency of this State, with respect to |
8 | | retailers whose annual gross receipts average $20,000 or more, |
9 | | all returns required to be filed pursuant to this Act shall be |
10 | | filed electronically. On and after January 1, 2023, with |
11 | | respect to retailers whose annual gross receipts average |
12 | | $20,000 or more, all returns required to be filed pursuant to |
13 | | this Act, including, but not limited to, returns for motor |
14 | | vehicles, watercraft, aircraft, and trailers that are required |
15 | | to be registered with an agency of this State, shall be filed |
16 | | electronically. Retailers who demonstrate that they do not |
17 | | have access to the Internet or demonstrate hardship in filing |
18 | | electronically may petition the Department to waive the |
19 | | electronic filing requirement. |
20 | | If a taxpayer fails to sign a return within 30 days after |
21 | | the proper notice
and demand for signature by the Department, |
22 | | the return shall be considered
valid and any amount shown to be |
23 | | due on the return shall be deemed assessed. |
24 | | Each return shall be accompanied by the statement of |
25 | | prepaid tax issued
pursuant to Section 2e for which credit is |
26 | | claimed. |
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1 | | Prior to October 1, 2003, and on and after September 1, |
2 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
3 | | certification from a purchaser in satisfaction of Use Tax
as |
4 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
5 | | provides the
appropriate documentation as required by Section |
6 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
7 | | certification, accepted by a retailer prior to October 1, 2003 |
8 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
9 | | of the Use Tax Act, may be used by that retailer to
satisfy |
10 | | Retailers' Occupation Tax liability in the amount claimed in
|
11 | | the certification, not to exceed 6.25% of the receipts
subject |
12 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
13 | | Credit
reported on any original or amended return
filed under
|
14 | | this Act after October 20, 2003 for reporting periods prior to |
15 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
16 | | Credit reported on annual returns due on or after January 1, |
17 | | 2005 will be disallowed for periods prior to September 1, |
18 | | 2004. No Manufacturer's
Purchase Credit may be used after |
19 | | September 30, 2003 through August 31, 2004 to
satisfy any
tax |
20 | | liability imposed under this Act, including any audit |
21 | | liability. |
22 | | The Department may require returns to be filed on a |
23 | | quarterly basis.
If so required, a return for each calendar |
24 | | quarter shall be filed on or
before the twentieth day of the |
25 | | calendar month following the end of such
calendar quarter. The |
26 | | taxpayer shall also file a return with the
Department for each |
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1 | | of the first two months of each calendar quarter, on or
before |
2 | | the 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; and |
15 | | 6. Such other reasonable information as the Department |
16 | | may
require. |
17 | | Every person engaged in the business of selling aviation |
18 | | fuel at retail in this State during the preceding calendar |
19 | | month shall, instead of reporting and paying tax as otherwise |
20 | | required by this Section, report and pay such tax on a separate |
21 | | aviation fuel tax return. The requirements related to the |
22 | | return shall be as otherwise provided in this Section. |
23 | | Notwithstanding any other provisions of this Act to the |
24 | | contrary, retailers selling aviation fuel shall file all |
25 | | aviation fuel tax returns and shall make all aviation fuel tax |
26 | | payments by electronic means in the manner and form required |
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1 | | by the Department. For purposes of this Section, "aviation |
2 | | fuel" means jet fuel and aviation gasoline. |
3 | | Beginning on October 1, 2003, any person who is not a |
4 | | licensed
distributor, importing distributor, or manufacturer, |
5 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
6 | | the business of
selling, at retail, alcoholic liquor
shall |
7 | | file a statement with the Department of Revenue, in a format
|
8 | | and at a time prescribed by the Department, showing the total |
9 | | amount paid for
alcoholic liquor purchased during the |
10 | | preceding month and such other
information as is reasonably |
11 | | required by the Department.
The Department may adopt rules to |
12 | | require
that this statement be filed in an electronic or |
13 | | telephonic format. Such rules
may provide for exceptions from |
14 | | the filing requirements of this paragraph. For
the
purposes of |
15 | | this
paragraph, the term "alcoholic liquor" shall have the |
16 | | meaning prescribed in the
Liquor Control Act of 1934. |
17 | | Beginning on October 1, 2003, every distributor, importing |
18 | | distributor, and
manufacturer of alcoholic liquor as defined |
19 | | in the Liquor Control Act of 1934,
shall file a
statement with |
20 | | the Department of Revenue, no later than the 10th day of the
|
21 | | month for the
preceding month during which transactions |
22 | | occurred, by electronic means,
showing the
total amount of |
23 | | gross receipts from the sale of alcoholic liquor sold or
|
24 | | distributed during
the preceding month to purchasers; |
25 | | identifying the purchaser to whom it was
sold or
distributed; |
26 | | the purchaser's tax registration number; and such other
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1 | | information
reasonably required by the Department. A |
2 | | distributor, importing distributor, or manufacturer of |
3 | | alcoholic liquor must personally deliver, mail, or provide by |
4 | | electronic means to each retailer listed on the monthly |
5 | | statement a report containing a cumulative total of that |
6 | | distributor's, importing distributor's, or manufacturer's |
7 | | total sales of alcoholic liquor to that retailer no later than |
8 | | the 10th day of the month for the preceding month during which |
9 | | the transaction occurred. The distributor, importing |
10 | | distributor, or manufacturer shall notify the retailer as to |
11 | | the method by which the distributor, importing distributor, or |
12 | | manufacturer will provide the sales information. If the |
13 | | retailer is unable to receive the sales information by |
14 | | electronic means, the distributor, importing distributor, or |
15 | | manufacturer shall furnish the sales information by personal |
16 | | delivery or by mail. For purposes of this paragraph, the term |
17 | | "electronic means" includes, but is not limited to, the use of |
18 | | a secure Internet website, e-mail, or facsimile. |
19 | | If a total amount of less than $1 is payable, refundable or |
20 | | creditable,
such amount shall be disregarded if it is less |
21 | | than 50 cents and shall be
increased to $1 if it is 50 cents or |
22 | | more. |
23 | | Notwithstanding any other provision of this Act to the |
24 | | contrary, retailers subject to tax on cannabis shall file all |
25 | | cannabis tax returns and shall make all cannabis tax payments |
26 | | by electronic means in the manner and form required by the |
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1 | | Department. |
2 | | Beginning October 1, 1993,
a taxpayer who has an average |
3 | | monthly tax liability of $150,000 or more shall
make all |
4 | | payments required by rules of the
Department by electronic |
5 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
6 | | an average monthly tax liability of $100,000 or more shall |
7 | | make all
payments required by rules of the Department by |
8 | | electronic funds transfer.
Beginning October 1, 1995, a |
9 | | taxpayer who has an average monthly tax liability
of $50,000 |
10 | | or more shall make all
payments required by rules of the |
11 | | Department by electronic funds transfer.
Beginning October 1, |
12 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or |
13 | | more shall make all payments required by rules of the |
14 | | Department by
electronic funds transfer. The term "annual tax |
15 | | liability" shall be the sum of
the taxpayer's liabilities |
16 | | under this Act, and under all other State and local
occupation |
17 | | and use tax laws administered by the Department, for the |
18 | | immediately
preceding calendar year.
The term "average monthly |
19 | | tax liability" shall be the sum of the
taxpayer's liabilities |
20 | | under this
Act, and under all other State and local occupation |
21 | | and use tax
laws administered by the Department, for the |
22 | | immediately preceding calendar
year divided by 12.
Beginning |
23 | | on October 1, 2002, a taxpayer who has a tax liability in the
|
24 | | amount set forth in subsection (b) of Section 2505-210 of the |
25 | | Department of
Revenue Law shall make all payments required by |
26 | | rules of the Department by
electronic funds transfer. |
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1 | | Before August 1 of each year beginning in 1993, the |
2 | | Department shall
notify all taxpayers required to make |
3 | | payments by electronic funds
transfer. All taxpayers
required |
4 | | to make payments by electronic funds transfer shall make those
|
5 | | payments for
a minimum of one year beginning on October 1. |
6 | | Any taxpayer not required to make payments by electronic |
7 | | funds transfer may
make payments by electronic funds transfer |
8 | | with
the permission of the Department. |
9 | | All taxpayers required to make payment by electronic funds |
10 | | transfer and
any taxpayers authorized to voluntarily make |
11 | | payments by electronic funds
transfer shall make those |
12 | | payments in the manner authorized by the Department. |
13 | | The Department shall adopt such rules as are necessary to |
14 | | effectuate a
program of electronic funds transfer and the |
15 | | requirements of this Section. |
16 | | Any amount which is required to be shown or reported on any |
17 | | return or
other document under this Act shall, if such amount |
18 | | is not a whole-dollar
amount, be increased to the nearest |
19 | | whole-dollar amount in any case where
the fractional part of a |
20 | | dollar is 50 cents or more, and decreased to the
nearest |
21 | | whole-dollar amount where the fractional part of a dollar is |
22 | | less
than 50 cents. |
23 | | If the retailer is otherwise required to file a monthly |
24 | | return and if the
retailer's average monthly tax liability to |
25 | | the Department does not exceed
$200, the Department may |
26 | | authorize his returns to be filed on a quarter
annual basis, |
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1 | | with the return for January, February and March of a given
year |
2 | | being due by April 20 of such year; with the return for April, |
3 | | May and
June of a given year being due by July 20 of such year; |
4 | | with the return for
July, August and September of a given year |
5 | | being due by October 20 of such
year, and with the return for |
6 | | October, November and December of a given
year being due by |
7 | | January 20 of the following year. |
8 | | If the retailer is otherwise required to file a monthly or |
9 | | quarterly
return and if the retailer's average monthly tax |
10 | | liability with the
Department does not exceed $50, the |
11 | | Department may authorize his returns to
be filed on an annual |
12 | | basis, with the return for a given year being due by
January 20 |
13 | | of the following year. |
14 | | Such quarter annual and annual returns, as to form and |
15 | | substance,
shall be subject to the same requirements as |
16 | | monthly returns. |
17 | | Notwithstanding any other provision in this Act concerning |
18 | | the time
within which a retailer may file his return, in the |
19 | | case of any retailer
who ceases to engage in a kind of business |
20 | | which makes him responsible
for filing returns under this Act, |
21 | | such retailer shall file a final
return under this Act with the |
22 | | Department not more than one month after
discontinuing such |
23 | | business. |
24 | | Where the same person has more than one business |
25 | | registered with the
Department under separate registrations |
26 | | under this Act, such person may
not file each return that is |
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1 | | due as a single return covering all such
registered |
2 | | businesses, but shall file separate returns for each such
|
3 | | registered business. |
4 | | In addition, with respect to motor vehicles, watercraft,
|
5 | | aircraft, and trailers that are required to be registered with |
6 | | an agency of
this State, except as otherwise provided in this |
7 | | Section, every
retailer selling this kind of tangible personal |
8 | | property shall file,
with the Department, upon a form to be |
9 | | prescribed and supplied by the
Department, a separate return |
10 | | for each such item of tangible personal
property which the |
11 | | retailer sells, except that if, in the same
transaction, (i) a |
12 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
13 | | transfers more than one aircraft, watercraft, motor
vehicle or |
14 | | trailer to another aircraft, watercraft, motor vehicle
|
15 | | retailer or trailer retailer for the purpose of resale
or (ii) |
16 | | a retailer of aircraft, watercraft, motor vehicles, or |
17 | | trailers
transfers more than one aircraft, watercraft, motor |
18 | | vehicle, or trailer to a
purchaser for use as a qualifying |
19 | | rolling stock as provided in Section 2-5 of
this Act, then
that |
20 | | seller may report the transfer of all aircraft,
watercraft, |
21 | | motor vehicles or trailers involved in that transaction to the
|
22 | | Department on the same uniform invoice-transaction reporting |
23 | | return form. For
purposes of this Section, "watercraft" means |
24 | | a Class 2, Class 3, or Class 4
watercraft as defined in Section |
25 | | 3-2 of the Boat Registration and Safety Act, a
personal |
26 | | watercraft, or any boat equipped with an inboard motor. |
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1 | | In addition, with respect to motor vehicles, watercraft, |
2 | | aircraft, and trailers that are required to be registered with |
3 | | an agency of this State, every person who is engaged in the |
4 | | business of leasing or renting such items and who, in |
5 | | connection with such business, sells any such item to a |
6 | | retailer for the purpose of resale is, notwithstanding any |
7 | | other provision of this Section to the contrary, authorized to |
8 | | meet the return-filing requirement of this Act by reporting |
9 | | the transfer of all the aircraft, watercraft, motor vehicles, |
10 | | or trailers transferred for resale during a month to the |
11 | | Department on the same uniform invoice-transaction reporting |
12 | | return form on or before the 20th of the month following the |
13 | | month in which the transfer takes place. Notwithstanding any |
14 | | other provision of this Act to the contrary, all returns filed |
15 | | under this paragraph must be filed by electronic means in the |
16 | | manner and form as required by the Department. |
17 | | Any retailer who sells only motor vehicles, watercraft,
|
18 | | aircraft, or trailers that are required to be registered with |
19 | | an agency of
this State, so that all
retailers' occupation tax |
20 | | liability is required to be reported, and is
reported, on such |
21 | | transaction reporting returns and who is not otherwise
|
22 | | required to file monthly or quarterly returns, need not file |
23 | | monthly or
quarterly returns. However, those retailers shall |
24 | | be required to
file returns on an annual basis. |
25 | | The transaction reporting return, in the case of motor |
26 | | vehicles
or trailers that are required to be registered with |
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1 | | an agency of this
State, shall
be the same document as the |
2 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
3 | | Vehicle Code and must show the name and address of the
seller; |
4 | | the name and address of the purchaser; the amount of the |
5 | | selling
price including the amount allowed by the retailer for |
6 | | traded-in
property, if any; the amount allowed by the retailer |
7 | | for the traded-in
tangible personal property, if any, to the |
8 | | extent to which Section 1 of
this Act allows an exemption for |
9 | | the value of traded-in property; the
balance payable after |
10 | | deducting such trade-in allowance from the total
selling |
11 | | price; the amount of tax due from the retailer with respect to
|
12 | | such transaction; the amount of tax collected from the |
13 | | purchaser by the
retailer on such transaction (or satisfactory |
14 | | evidence that such tax is
not due in that particular instance, |
15 | | if that is claimed to be the fact);
the place and date of the |
16 | | sale; a sufficient identification of the
property sold; such |
17 | | other information as is required in Section 5-402 of
the |
18 | | Illinois Vehicle Code, and such other information as the |
19 | | Department
may reasonably require. |
20 | | The transaction reporting return in the case of watercraft
|
21 | | or aircraft must show
the name and address of the seller; the |
22 | | name and address of the
purchaser; the amount of the selling |
23 | | price including the amount allowed
by the retailer for |
24 | | traded-in property, if any; the amount allowed by
the retailer |
25 | | for the traded-in tangible personal property, if any, to
the |
26 | | extent to which Section 1 of this Act allows an exemption for |
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1 | | the
value of traded-in property; the balance payable after |
2 | | deducting such
trade-in allowance from the total selling |
3 | | price; the amount of tax due
from the retailer with respect to |
4 | | such transaction; the amount of tax
collected from the |
5 | | purchaser by the retailer on such transaction (or
satisfactory |
6 | | evidence that such tax is not due in that particular
instance, |
7 | | if that is claimed to be the fact); the place and date of the
|
8 | | sale, a sufficient identification of the property sold, and |
9 | | such other
information as the Department may reasonably |
10 | | require. |
11 | | Such transaction reporting return shall be filed not later |
12 | | than 20
days after the day of delivery of the item that is |
13 | | being sold, but may
be filed by the retailer at any time sooner |
14 | | than that if he chooses to
do so. The transaction reporting |
15 | | return and tax remittance or proof of
exemption from the |
16 | | Illinois use tax may be transmitted to the Department
by way of |
17 | | the State agency with which, or State officer with whom the
|
18 | | tangible personal property must be titled or registered (if |
19 | | titling or
registration is required) if the Department and |
20 | | such agency or State
officer determine that this procedure |
21 | | will expedite the processing of
applications for title or |
22 | | registration. |
23 | | With each such transaction reporting return, the retailer |
24 | | shall remit
the proper amount of tax due (or shall submit |
25 | | satisfactory evidence that
the sale is not taxable if that is |
26 | | the case), to the Department or its
agents, whereupon the |
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1 | | Department shall issue, in the purchaser's name, a
use tax |
2 | | receipt (or a certificate of exemption if the Department is
|
3 | | satisfied that the particular sale is tax exempt) which such |
4 | | purchaser
may submit to the agency with which, or State |
5 | | officer with whom, he must
title or register the tangible |
6 | | personal property that is involved (if
titling or registration |
7 | | is required) in support of such purchaser's
application for an |
8 | | Illinois certificate or other evidence of title or
|
9 | | registration to such tangible personal property. |
10 | | No retailer's failure or refusal to remit tax under this |
11 | | Act
precludes a user, who has paid the proper tax to the |
12 | | retailer, from
obtaining his certificate of title or other |
13 | | evidence of title or
registration (if titling or registration |
14 | | is required) upon satisfying
the Department that such user has |
15 | | paid the proper tax (if tax is due) to
the retailer. The |
16 | | Department shall adopt appropriate rules to carry out
the |
17 | | mandate of this paragraph. |
18 | | If the user who would otherwise pay tax to the retailer |
19 | | wants the
transaction reporting return filed and the payment |
20 | | of the tax or proof
of exemption made to the Department before |
21 | | the retailer is willing to
take these actions and such user has |
22 | | not paid the tax to the retailer,
such user may certify to the |
23 | | fact of such delay by the retailer and may
(upon the Department |
24 | | being satisfied of the truth of such certification)
transmit |
25 | | the information required by the transaction reporting return
|
26 | | and the remittance for tax or proof of exemption directly to |
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1 | | the
Department and obtain his tax receipt or exemption |
2 | | determination, in
which event the transaction reporting return |
3 | | and tax remittance (if a
tax payment was required) shall be |
4 | | credited by the Department to the
proper retailer's account |
5 | | with the Department, but without the vendor's 2.1% or 1.75%
|
6 | | discount provided for in this Section being allowed. When the |
7 | | user pays
the tax directly to the Department, he shall pay the |
8 | | tax in the same
amount and in the same form in which it would |
9 | | be remitted if the tax had
been remitted to the Department by |
10 | | the retailer. |
11 | | Refunds made by the seller during the preceding return |
12 | | period to
purchasers, on account of tangible personal property |
13 | | returned to the
seller, shall be allowed as a deduction under |
14 | | subdivision 5 of his monthly
or quarterly return, as the case |
15 | | may be, in case the
seller had theretofore included the |
16 | | receipts from the sale of such
tangible personal property in a |
17 | | return filed by him and had paid the tax
imposed by this Act |
18 | | with respect to such receipts. |
19 | | Where the seller is a corporation, the return filed on |
20 | | behalf of such
corporation shall be signed by the president, |
21 | | vice-president, secretary
or treasurer or by the properly |
22 | | accredited agent of such corporation. |
23 | | Where the seller is a limited liability company, the |
24 | | return filed on behalf
of the limited liability company shall |
25 | | be signed by a manager, member, or
properly accredited agent |
26 | | of the limited liability company. |
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1 | | Except as provided in this Section, the retailer filing |
2 | | the return
under this Section shall, at the time of filing such |
3 | | return, pay to the
Department the amount of tax imposed by this |
4 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
5 | | on and after January 1, 1990 and prior to January 1, 2024, and |
6 | | 2% on and after January 1, 2024, , or $5 per
calendar year, |
7 | | whichever is greater, which is allowed to
reimburse the |
8 | | retailer for the expenses incurred in keeping records,
|
9 | | preparing and filing returns, remitting the tax and supplying |
10 | | data to
the Department on request. On and after January 1, 1990 |
11 | | and prior to January 1, 2024, in no event shall the discount |
12 | | allowed to any vendor be less than $5 in any calendar year. On |
13 | | and after January 1, 2024, in no event shall the discount |
14 | | allowed to any vendor be less than $5 in any calendar year or |
15 | | more than $1,000 in any calendar year. On and after January 1, |
16 | | 2021, a certified service provider, as defined in the Leveling |
17 | | the Playing Field for Illinois Retail Act, filing the return |
18 | | under this Section on behalf of a remote retailer shall, at the |
19 | | time of such return, pay to the Department the amount of tax |
20 | | imposed by this Act less a discount of 1.75%. A remote retailer |
21 | | using a certified service provider to file a return on its |
22 | | behalf, as provided in the Leveling the Playing Field for |
23 | | Illinois Retail Act, is not eligible for the discount. When |
24 | | determining the discount allowed under this Section, retailers |
25 | | shall include the amount of tax that would have been due at the |
26 | | 1% rate but for the 0% rate imposed under Public Act 102-700 |
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1 | | this amendatory Act of the 102nd General Assembly . When |
2 | | determining the discount allowed under this Section, retailers |
3 | | shall include the amount of tax that would have been due at the |
4 | | 6.25% rate but for the 1.25% rate imposed on sales tax holiday |
5 | | items under Public Act 102-700 this amendatory Act of the |
6 | | 102nd General Assembly . The discount under this Section is not |
7 | | allowed for the 1.25% portion of taxes paid on aviation fuel |
8 | | that is subject to the revenue use requirements of 49 U.S.C. |
9 | | 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to |
10 | | Section 2d
of this Act shall be included in the amount on which |
11 | | such
2.1% or 1.75% discount is computed. In the case of |
12 | | retailers who report
and pay the tax on a transaction by |
13 | | transaction basis, as provided in this
Section, such discount |
14 | | shall be taken with each such tax remittance
instead of when |
15 | | such retailer files his periodic return. The discount allowed |
16 | | under this Section is allowed only for returns that are filed |
17 | | in the manner required by this Act. The Department may |
18 | | disallow the discount for retailers whose certificate of |
19 | | registration is revoked at the time the return is filed, but |
20 | | only if the Department's decision to revoke the certificate of |
21 | | registration has become final. |
22 | | Before October 1, 2000, if the taxpayer's average monthly |
23 | | tax liability
to the Department
under this Act, the Use Tax |
24 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
25 | | Act, excluding any liability for prepaid sales
tax to be |
26 | | remitted in accordance with Section 2d of this Act, was
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1 | | $10,000
or more during the preceding 4 complete calendar |
2 | | quarters, he shall file a
return with the Department each |
3 | | month by the 20th day of the month next
following the month |
4 | | during which such tax liability is incurred and shall
make |
5 | | payments to the Department on or before the 7th, 15th, 22nd and |
6 | | last
day of the month during which such liability is incurred.
|
7 | | On and after October 1, 2000, if the taxpayer's average |
8 | | monthly tax liability
to the Department under this Act, the |
9 | | Use Tax Act, the Service Occupation Tax
Act, and the Service |
10 | | Use Tax Act, excluding any liability for prepaid sales tax
to |
11 | | be remitted in accordance with Section 2d of this Act, was |
12 | | $20,000 or more
during the preceding 4 complete calendar |
13 | | quarters, he shall file a return with
the Department each |
14 | | month by the 20th day of the month next following the month
|
15 | | during which such tax liability is incurred and shall make |
16 | | payment to the
Department on or before the 7th, 15th, 22nd and |
17 | | last day of the month during
which such liability is incurred.
|
18 | | If the month
during which such tax liability is incurred began |
19 | | prior to January 1, 1985,
each payment shall be in an amount |
20 | | equal to 1/4 of the taxpayer's actual
liability for the month |
21 | | or an amount set by the Department not to exceed
1/4 of the |
22 | | average monthly liability of the taxpayer to the Department |
23 | | for
the preceding 4 complete calendar quarters (excluding the |
24 | | month of highest
liability and the month of lowest liability |
25 | | in such 4 quarter period). If
the month during which such tax |
26 | | liability is incurred begins on or after
January 1, 1985 and |
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1 | | prior to January 1, 1987, each payment shall be in an
amount |
2 | | equal to 22.5% of the taxpayer's actual liability for the |
3 | | month or
27.5% of the taxpayer's liability for the same |
4 | | calendar
month of the preceding year. If the month during |
5 | | which such tax
liability is incurred begins on or after |
6 | | January 1, 1987 and prior to
January 1, 1988, each payment |
7 | | shall be in an amount equal to 22.5% of the
taxpayer's actual |
8 | | liability for the month or 26.25% of the taxpayer's
liability |
9 | | for the same calendar month of the preceding year. If the month
|
10 | | during which such tax liability is incurred begins on or after |
11 | | January 1,
1988, and prior to January 1, 1989, or begins on or |
12 | | after January 1, 1996, each
payment shall be in an amount
equal |
13 | | to 22.5% of the taxpayer's actual liability for the month or |
14 | | 25% of
the taxpayer's liability for the same calendar month of |
15 | | the preceding year. If
the month during which such tax |
16 | | liability is incurred begins on or after
January 1, 1989, and |
17 | | prior to January 1, 1996, each payment shall be in an
amount |
18 | | equal to 22.5% of the
taxpayer's actual liability for the |
19 | | month or 25% of the taxpayer's
liability for the same calendar |
20 | | month of the preceding year or 100% of the
taxpayer's actual |
21 | | liability for the quarter monthly reporting period. The
amount |
22 | | of such quarter monthly payments shall be credited against
the |
23 | | final tax liability of the taxpayer's return for that month. |
24 | | Before
October 1, 2000, once
applicable, the requirement of |
25 | | the making of quarter monthly payments to
the Department by |
26 | | taxpayers having an average monthly tax liability of
$10,000 |
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1 | | or more as determined in the manner provided above
shall |
2 | | continue
until such taxpayer's average monthly liability to |
3 | | the Department during
the preceding 4 complete calendar |
4 | | quarters (excluding the month of highest
liability and the |
5 | | month of lowest liability) is less than
$9,000, or until
such |
6 | | taxpayer's average monthly liability to the Department as |
7 | | computed for
each calendar quarter of the 4 preceding complete |
8 | | calendar quarter period
is less than $10,000. However, if a |
9 | | taxpayer can show the
Department that
a substantial change in |
10 | | the taxpayer's business has occurred which causes
the taxpayer |
11 | | to anticipate that his average monthly tax liability for the
|
12 | | reasonably foreseeable future will fall below the $10,000 |
13 | | threshold
stated above, then
such taxpayer
may petition the |
14 | | Department for a change in such taxpayer's reporting
status. |
15 | | On and after October 1, 2000, once applicable, the requirement |
16 | | of
the making of quarter monthly payments to the Department by |
17 | | taxpayers having an
average monthly tax liability of $20,000 |
18 | | or more as determined in the manner
provided above shall |
19 | | continue until such taxpayer's average monthly liability
to |
20 | | the Department during the preceding 4 complete calendar |
21 | | quarters (excluding
the month of highest liability and the |
22 | | month of lowest liability) is less than
$19,000 or until such |
23 | | taxpayer's average monthly liability to the Department as
|
24 | | computed for each calendar quarter of the 4 preceding complete |
25 | | calendar quarter
period is less than $20,000. However, if a |
26 | | taxpayer can show the Department
that a substantial change in |
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1 | | the taxpayer's business has occurred which causes
the taxpayer |
2 | | to anticipate that his average monthly tax liability for the
|
3 | | reasonably foreseeable future will fall below the $20,000 |
4 | | threshold stated
above, then such taxpayer may petition the |
5 | | Department for a change in such
taxpayer's reporting status. |
6 | | The Department shall change such taxpayer's
reporting status
|
7 | | unless it finds that such change is seasonal in nature and not |
8 | | likely to be
long term. Quarter monthly payment status shall |
9 | | be determined under this paragraph as if the rate reduction to |
10 | | 0% in Public Act 102-700 this amendatory Act of the 102nd |
11 | | General Assembly on food for human consumption that is to be |
12 | | consumed off the premises where it is sold (other than |
13 | | alcoholic beverages, food consisting of or infused with adult |
14 | | use cannabis, soft drinks, and food that has been prepared for |
15 | | immediate consumption) had not occurred. For quarter monthly |
16 | | payments due under this paragraph on or after July 1, 2023 and |
17 | | through June 30, 2024, "25% of the taxpayer's liability for |
18 | | the same calendar month of the preceding year" shall be |
19 | | determined as if the rate reduction to 0% in Public Act 102-700 |
20 | | this amendatory Act of the 102nd General Assembly had not |
21 | | occurred. Quarter monthly payment status shall be determined |
22 | | under this paragraph as if the rate reduction to 1.25% in |
23 | | Public Act 102-700 this amendatory Act of the 102nd General |
24 | | Assembly on sales tax holiday items had not occurred. For |
25 | | quarter monthly payments due on or after July 1, 2023 and |
26 | | through June 30, 2024, "25% of the taxpayer's liability for |
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1 | | the same calendar month of the preceding year" shall be |
2 | | determined as if the rate reduction to 1.25% in Public Act |
3 | | 102-700 this amendatory Act of the 102nd General Assembly on |
4 | | sales tax holiday items had not occurred. If any such quarter |
5 | | monthly payment is not paid at the time or
in the amount |
6 | | required by this Section, then the taxpayer shall be liable |
7 | | for
penalties and interest on the difference
between the |
8 | | minimum amount due as a payment and the amount of such quarter
|
9 | | monthly payment actually and timely paid, except insofar as |
10 | | the
taxpayer has previously made payments for that month to |
11 | | the Department in
excess of the minimum payments previously |
12 | | due as provided in this Section.
The Department shall make |
13 | | reasonable rules and regulations to govern the
quarter monthly |
14 | | payment amount and quarter monthly payment dates for
taxpayers |
15 | | who file on other than a calendar monthly basis. |
16 | | The provisions of this paragraph apply before October 1, |
17 | | 2001.
Without regard to whether a taxpayer is required to make |
18 | | quarter monthly
payments as specified above, any taxpayer who |
19 | | is required by Section 2d
of this Act to collect and remit |
20 | | prepaid taxes and has collected prepaid
taxes which average in |
21 | | excess of $25,000 per month during the preceding
2 complete |
22 | | calendar quarters, shall file a return with the Department as
|
23 | | required by Section 2f and shall make payments to the |
24 | | Department on or before
the 7th, 15th, 22nd and last day of the |
25 | | month during which such liability
is incurred. If the month |
26 | | during which such tax liability is incurred
began prior to |
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1 | | September 1, 1985 (the effective date of Public Act 84-221), |
2 | | each
payment shall be in an amount not less than 22.5% of the |
3 | | taxpayer's actual
liability under Section 2d. If the month |
4 | | during which such tax liability
is incurred begins on or after |
5 | | January 1, 1986, each payment shall be in an
amount equal to |
6 | | 22.5% of the taxpayer's actual liability for the month or
|
7 | | 27.5% of the taxpayer's liability for the same calendar month |
8 | | of the
preceding calendar year. If the month during which such |
9 | | tax liability is
incurred begins on or after January 1, 1987, |
10 | | each payment shall be in an
amount equal to 22.5% of the |
11 | | taxpayer's actual liability for the month or
26.25% of the |
12 | | taxpayer's liability for the same calendar month of the
|
13 | | preceding year. The amount of such quarter monthly payments |
14 | | shall be
credited against the final tax liability of the |
15 | | taxpayer's return for that
month filed under this Section or |
16 | | Section 2f, as the case may be. Once
applicable, the |
17 | | requirement of the making of quarter monthly payments to
the |
18 | | Department pursuant to this paragraph shall continue until |
19 | | such
taxpayer's average monthly prepaid tax collections during |
20 | | the preceding 2
complete calendar quarters is $25,000 or less. |
21 | | If any such quarter monthly
payment is not paid at the time or |
22 | | in the amount required, the taxpayer
shall be liable for |
23 | | penalties and interest on such difference, except
insofar as |
24 | | the taxpayer has previously made payments for that month in
|
25 | | excess of the minimum payments previously due. |
26 | | The provisions of this paragraph apply on and after |
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1 | | October 1, 2001.
Without regard to whether a taxpayer is |
2 | | required to make quarter monthly
payments as specified above, |
3 | | any taxpayer who is required by Section 2d of this
Act to |
4 | | collect and remit prepaid taxes and has collected prepaid |
5 | | taxes that
average in excess of $20,000 per month during the |
6 | | preceding 4 complete calendar
quarters shall file a return |
7 | | with the Department as required by Section 2f
and shall make |
8 | | payments to the Department on or before the 7th, 15th, 22nd and
|
9 | | last day of the month during which the liability is incurred. |
10 | | Each payment
shall be in an amount equal to 22.5% of the |
11 | | taxpayer's actual liability for the
month or 25% of the |
12 | | taxpayer's liability for the same calendar month of the
|
13 | | preceding year. The amount of the quarter monthly payments |
14 | | shall be credited
against the final tax liability of the |
15 | | taxpayer's return for that month filed
under this Section or |
16 | | Section 2f, as the case may be. Once applicable, the
|
17 | | requirement of the making of quarter monthly payments to the |
18 | | Department
pursuant to this paragraph shall continue until the |
19 | | taxpayer's average monthly
prepaid tax collections during the |
20 | | preceding 4 complete calendar quarters
(excluding the month of |
21 | | highest liability and the month of lowest liability) is
less |
22 | | than $19,000 or until such taxpayer's average monthly |
23 | | liability to the
Department as computed for each calendar |
24 | | quarter of the 4 preceding complete
calendar quarters is less |
25 | | than $20,000. If any such quarter monthly payment is
not paid |
26 | | at the time or in the amount required, the taxpayer shall be |
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1 | | liable
for penalties and interest on such difference, except |
2 | | insofar as the taxpayer
has previously made payments for that |
3 | | month in excess of the minimum payments
previously due. |
4 | | If any payment provided for in this Section exceeds
the |
5 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
6 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
7 | | shown on an original
monthly return, the Department shall, if |
8 | | requested by the taxpayer, issue to
the taxpayer a credit |
9 | | memorandum no later than 30 days after the date of
payment. The |
10 | | credit evidenced by such credit memorandum may
be assigned by |
11 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
12 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
13 | | in
accordance with reasonable rules and regulations to be |
14 | | prescribed by the
Department. If no such request is made, the |
15 | | taxpayer may credit such excess
payment against tax liability |
16 | | subsequently to be remitted to the Department
under this Act, |
17 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
18 | | Use Tax Act, in accordance with reasonable rules and |
19 | | regulations
prescribed by the Department. If the Department |
20 | | subsequently determined
that all or any part of the credit |
21 | | taken was not actually due to the
taxpayer, the taxpayer's |
22 | | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or |
23 | | 1.75% of the difference between the credit taken and that
|
24 | | actually due, and that taxpayer shall be liable for penalties |
25 | | and interest
on such difference. |
26 | | If a retailer of motor fuel is entitled to a credit under |
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1 | | Section 2d of
this Act which exceeds the taxpayer's liability |
2 | | to the Department under
this Act for the month for which the |
3 | | taxpayer is filing a return, the
Department shall issue the |
4 | | taxpayer a credit memorandum for the excess. |
5 | | Beginning February 1, 2024, each month the Department |
6 | | shall pay into the Working Families Fund an amount equal to any |
7 | | net revenue realized for the preceding month as a result of the |
8 | | limit on the vendor's discount of $1,000 annually, net of the |
9 | | difference between 1.75% and the vendor's discount of 2%. |
10 | | Beginning January 1, 1990, each month the Department shall |
11 | | pay into
the Local Government Tax Fund, a special fund in the |
12 | | State treasury which
is hereby created, the remaining net |
13 | | revenue realized for the preceding month from
the 1% tax |
14 | | imposed under this Act. |
15 | | Beginning January 1, 1990, each month the Department shall |
16 | | pay into
the County and Mass Transit District Fund, a special |
17 | | fund in the State
treasury which is hereby created, 4% of the |
18 | | remaining net revenue realized
for the preceding month from |
19 | | the 6.25% general rate other than aviation fuel sold on or |
20 | | after December 1, 2019. This exception for aviation fuel only |
21 | | applies for so long as the revenue use requirements of 49 |
22 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
23 | | Beginning August 1, 2000, each
month the Department shall |
24 | | pay into the
County and Mass Transit District Fund 20% of the |
25 | | remaining net revenue realized for the
preceding month from |
26 | | the 1.25% rate on the selling price of motor fuel and
gasohol. |
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1 | | If, in any month, the tax on sales tax holiday items, as |
2 | | defined in Section 2-8, is imposed at the rate of 1.25%, then |
3 | | the Department shall pay 20% of the remaining net revenue |
4 | | realized for that month from the 1.25% rate on the selling |
5 | | price of sales tax holiday items into the County and Mass |
6 | | Transit District Fund. |
7 | | Beginning January 1, 1990, each month the Department shall |
8 | | pay into
the Local Government Tax Fund 16% of the remaining net |
9 | | revenue realized for the
preceding month from the 6.25% |
10 | | general rate on the selling price of
tangible personal |
11 | | property other than aviation fuel sold on or after December 1, |
12 | | 2019. This exception for aviation fuel only applies for so |
13 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
14 | | 49 U.S.C. 47133 are binding on the State. |
15 | | For aviation fuel sold on or after December 1, 2019, each |
16 | | month the Department shall pay into the State Aviation Program |
17 | | Fund 20% of the remaining net revenue realized for the |
18 | | preceding month from the 6.25% general rate on the selling |
19 | | price of aviation fuel, less an amount estimated by the |
20 | | Department to be required for refunds of the 20% portion of the |
21 | | tax on aviation fuel under this Act, which amount shall be |
22 | | deposited into the Aviation Fuel Sales Tax Refund Fund. The |
23 | | Department shall only pay moneys into the State Aviation |
24 | | Program Fund and the Aviation Fuel Sales Tax Refund Fund under |
25 | | this Act for so long as the revenue use requirements of 49 |
26 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
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1 | | Beginning August 1, 2000, each
month the Department shall |
2 | | pay into the
Local Government Tax Fund 80% of the remaining net |
3 | | revenue realized for the preceding
month from the 1.25% rate |
4 | | on the selling price of motor fuel and gasohol. If, in any |
5 | | month, the tax on sales tax holiday items, as defined in |
6 | | Section 2-8, is imposed at the rate of 1.25%, then the |
7 | | Department shall pay 80% of the remaining net revenue realized |
8 | | for that month from the 1.25% rate on the selling price of |
9 | | sales tax holiday items into the Local Government Tax Fund. |
10 | | Beginning October 1, 2009, each month the Department shall |
11 | | pay into the Capital Projects Fund an amount that is equal to |
12 | | an amount estimated by the Department to represent 80% of the |
13 | | remaining net revenue realized for the preceding month from |
14 | | the sale of candy, grooming and hygiene products, and soft |
15 | | drinks that had been taxed at a rate of 1% prior to September |
16 | | 1, 2009 but that are now taxed at 6.25%. |
17 | | Beginning July 1, 2011, each
month the Department shall |
18 | | pay into the Clean Air Act Permit Fund 80% of the remaining net |
19 | | revenue realized for the
preceding month from the 6.25% |
20 | | general rate on the selling price of sorbents used in Illinois |
21 | | in the process of sorbent injection as used to comply with the |
22 | | Environmental Protection Act or the federal Clean Air Act, but |
23 | | the total payment into the Clean Air Act Permit Fund under this |
24 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
25 | | fiscal year. |
26 | | Beginning July 1, 2013, each month the Department shall |
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1 | | pay into the Underground Storage Tank Fund from the proceeds |
2 | | collected under this Act, the Use Tax Act, the Service Use Tax |
3 | | Act, and the Service Occupation Tax Act an amount equal to the |
4 | | average monthly deficit in the Underground Storage Tank Fund |
5 | | during the prior year, as certified annually by the Illinois |
6 | | Environmental Protection Agency, but the total payment into |
7 | | the Underground Storage Tank Fund under this Act, the Use Tax |
8 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
9 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
10 | | used in this paragraph, the "average monthly deficit" shall be |
11 | | equal to the difference between the average monthly claims for |
12 | | payment by the fund and the average monthly revenues deposited |
13 | | into the fund, excluding payments made pursuant to this |
14 | | paragraph. |
15 | | Beginning July 1, 2015, of the remainder of the moneys |
16 | | received by the Department under the Use Tax Act, the Service |
17 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
18 | | month the Department shall deposit $500,000 into the State |
19 | | Crime Laboratory Fund. |
20 | | Of the remainder of the moneys received by the Department |
21 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
22 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
23 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
24 | | Build Illinois Fund; provided, however,
that if in any fiscal |
25 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
26 | | may be, of the moneys received by the Department and required |
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1 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
2 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
3 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
4 | | being hereinafter called the "Tax
Acts" and such aggregate of |
5 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
6 | | called the "Tax Act Amount", and (2) the amount
transferred to |
7 | | the Build Illinois Fund from the State and Local Sales Tax
|
8 | | Reform Fund shall be less than the Annual Specified Amount (as |
9 | | hereinafter
defined), an amount equal to the difference shall |
10 | | be immediately paid into
the Build Illinois Fund from other |
11 | | moneys received by the Department
pursuant to the Tax Acts; |
12 | | the "Annual Specified Amount" means the amounts
specified |
13 | | below for fiscal years 1986 through 1993: |
|
14 | | Fiscal Year | Annual Specified Amount | |
15 | | 1986 | $54,800,000 | |
16 | | 1987 | $76,650,000 | |
17 | | 1988 | $80,480,000 | |
18 | | 1989 | $88,510,000 | |
19 | | 1990 | $115,330,000 | |
20 | | 1991 | $145,470,000 | |
21 | | 1992 | $182,730,000 | |
22 | | 1993 | $206,520,000; |
|
23 | | and means the Certified Annual Debt Service Requirement (as |
24 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
25 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
26 | | each fiscal year thereafter; and
further provided, that if on |
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1 | | the last business day of any month the sum of
(1) the Tax Act |
2 | | Amount required to be deposited into the Build Illinois
Bond |
3 | | Account in the Build Illinois Fund during such month and (2) |
4 | | the
amount transferred to the Build Illinois Fund from the |
5 | | State and Local
Sales Tax Reform Fund shall have been less than |
6 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
7 | | difference shall be immediately
paid into the Build Illinois |
8 | | Fund from other moneys received by the
Department pursuant to |
9 | | the Tax Acts; and, further provided, that in no
event shall the |
10 | | payments required under the preceding proviso result in
|
11 | | aggregate payments into the Build Illinois Fund pursuant to |
12 | | this clause (b)
for any fiscal year in excess of the greater of |
13 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
14 | | such fiscal year. The amounts payable
into the Build Illinois |
15 | | Fund under clause (b) of the first sentence in this
paragraph |
16 | | shall be payable only until such time as the aggregate amount |
17 | | on
deposit under each trust indenture securing Bonds issued |
18 | | and outstanding
pursuant to the Build Illinois Bond Act is |
19 | | sufficient, taking into account
any future investment income, |
20 | | to fully provide, in accordance with such
indenture, for the |
21 | | defeasance of or the payment of the principal of,
premium, if |
22 | | any, and interest on the Bonds secured by such indenture and on
|
23 | | any Bonds expected to be issued thereafter and all fees and |
24 | | costs payable
with respect thereto, all as certified by the |
25 | | Director of the Bureau of the
Budget (now Governor's Office of |
26 | | Management and Budget). If on the last
business day of any |
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1 | | month in which Bonds are
outstanding pursuant to the Build |
2 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
3 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
4 | | month shall be less than the amount required to be transferred
|
5 | | in such month from the Build Illinois Bond Account to the Build |
6 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
7 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
8 | | deficiency shall be immediately
paid from other moneys |
9 | | received by the Department pursuant to the Tax Acts
to the |
10 | | Build Illinois Fund; provided, however, that any amounts paid |
11 | | to the
Build Illinois Fund in any fiscal year pursuant to this |
12 | | sentence shall be
deemed to constitute payments pursuant to |
13 | | clause (b) of the first sentence
of this paragraph and shall |
14 | | reduce the amount otherwise payable for such
fiscal year |
15 | | pursuant to that clause (b). The moneys received by the
|
16 | | Department pursuant to this Act and required to be deposited |
17 | | into the Build
Illinois Fund are subject to the pledge, claim |
18 | | and charge set forth in
Section 12 of the Build Illinois Bond |
19 | | Act. |
20 | | Subject to payment of amounts into the Build Illinois Fund |
21 | | as provided in
the preceding paragraph or in any amendment |
22 | | thereto hereafter enacted, the
following specified monthly |
23 | | installment of the amount requested in the
certificate of the |
24 | | Chairman of the Metropolitan Pier and Exposition
Authority |
25 | | provided under Section 8.25f of the State Finance Act, but not |
26 | | in
excess of sums designated as "Total Deposit", shall be |
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1 | | deposited in the
aggregate from collections under Section 9 of |
2 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
3 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
4 | | Retailers' Occupation Tax Act into the McCormick Place
|
5 | | Expansion Project Fund in the specified fiscal years. |
|
6 | | Fiscal Year | | Total Deposit | |
7 | | 1993 | | $0 | |
8 | | 1994 | | 53,000,000 | |
9 | | 1995 | | 58,000,000 | |
10 | | 1996 | | 61,000,000 | |
11 | | 1997 | | 64,000,000 | |
12 | | 1998 | | 68,000,000 | |
13 | | 1999 | | 71,000,000 | |
14 | | 2000 | | 75,000,000 | |
15 | | 2001 | | 80,000,000 | |
16 | | 2002 | | 93,000,000 | |
17 | | 2003 | | 99,000,000 | |
18 | | 2004 | | 103,000,000 | |
19 | | 2005 | | 108,000,000 | |
20 | | 2006 | | 113,000,000 | |
21 | | 2007 | | 119,000,000 | |
22 | | 2008 | | 126,000,000 | |
23 | | 2009 | | 132,000,000 | |
24 | | 2010 | | 139,000,000 | |
25 | | 2011 | | 146,000,000 | |
26 | | 2012 | | 153,000,000 | |
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1 | | 2013 | | 161,000,000 | |
2 | | 2014 | | 170,000,000 | |
3 | | 2015 | | 179,000,000 | |
4 | | 2016 | | 189,000,000 | |
5 | | 2017 | | 199,000,000 | |
6 | | 2018 | | 210,000,000 | |
7 | | 2019 | | 221,000,000 | |
8 | | 2020 | | 233,000,000 | |
9 | | 2021 | | 300,000,000 | |
10 | | 2022 | | 300,000,000 | |
11 | | 2023 | | 300,000,000 | |
12 | | 2024 | | 300,000,000 | |
13 | | 2025 | | 300,000,000 | |
14 | | 2026 | | 300,000,000 | |
15 | | 2027 | | 375,000,000 | |
16 | | 2028 | | 375,000,000 | |
17 | | 2029 | | 375,000,000 | |
18 | | 2030 | | 375,000,000 | |
19 | | 2031 | | 375,000,000 | |
20 | | 2032 | | 375,000,000 | |
21 | | 2033 | | 375,000,000 | |
22 | | 2034 | | 375,000,000 | |
23 | | 2035 | | 375,000,000 | |
24 | | 2036 | | 450,000,000 | |
25 | | and | | |
|
26 | | each fiscal year | | |
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1 | | thereafter that bonds | | |
|
2 | | are outstanding under | | |
|
3 | | Section 13.2 of the | | |
|
4 | | Metropolitan Pier and | | |
|
5 | | Exposition Authority Act, | | |
|
6 | | but not after fiscal year 2060. | | |
|
7 | | Beginning July 20, 1993 and in each month of each fiscal |
8 | | year thereafter,
one-eighth of the amount requested in the |
9 | | certificate of the Chairman of
the Metropolitan Pier and |
10 | | Exposition Authority for that fiscal year, less
the amount |
11 | | deposited into the McCormick Place Expansion Project Fund by |
12 | | the
State Treasurer in the respective month under subsection |
13 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
14 | | Authority Act, plus cumulative
deficiencies in the deposits |
15 | | required under this Section for previous
months and years, |
16 | | shall be deposited into the McCormick Place Expansion
Project |
17 | | Fund, until the full amount requested for the fiscal year, but |
18 | | not
in excess of the amount specified above as "Total |
19 | | Deposit", has been deposited. |
20 | | Subject to payment of amounts into the Capital Projects |
21 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
22 | | and the McCormick Place Expansion Project Fund pursuant to the |
23 | | preceding paragraphs or in any amendments thereto hereafter |
24 | | enacted, for aviation fuel sold on or after December 1, 2019, |
25 | | the Department shall each month deposit into the Aviation Fuel |
26 | | Sales Tax Refund Fund an amount estimated by the Department to |
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1 | | be required for refunds of the 80% portion of the tax on |
2 | | aviation fuel under this Act. The Department shall only |
3 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
4 | | under this paragraph for so long as the revenue use |
5 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
6 | | binding on the State. |
7 | | Subject to payment of amounts into the Build Illinois Fund |
8 | | and the
McCormick Place Expansion Project Fund pursuant to the |
9 | | preceding paragraphs
or in any amendments
thereto hereafter |
10 | | enacted, beginning July 1, 1993 and ending on September 30, |
11 | | 2013, the Department shall each
month pay into the Illinois |
12 | | Tax Increment Fund 0.27% of 80% of the net revenue
realized for |
13 | | the preceding month from the 6.25% general rate on the selling
|
14 | | price of tangible personal property. |
15 | | Subject to payment of amounts into the Build Illinois Fund |
16 | | and the
McCormick Place Expansion Project Fund pursuant to the |
17 | | preceding paragraphs or in any
amendments thereto hereafter |
18 | | enacted, beginning with the receipt of the first
report of |
19 | | taxes paid by an eligible business and continuing for a |
20 | | 25-year
period, the Department shall each month pay into the |
21 | | Energy Infrastructure
Fund 80% of the remaining net revenue |
22 | | realized from the 6.25% general rate on the
selling price of |
23 | | Illinois-mined coal that was sold to an eligible business.
For |
24 | | purposes of this paragraph, the term "eligible business" means |
25 | | a new
electric generating facility certified pursuant to |
26 | | Section 605-332 of the
Department of Commerce and Economic |
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1 | | Opportunity
Law of the Civil Administrative Code of Illinois. |
2 | | Subject to payment of amounts into the Build Illinois |
3 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
4 | | Tax Increment Fund, and the Energy Infrastructure Fund |
5 | | pursuant to the preceding paragraphs or in any amendments to |
6 | | this Section hereafter enacted, beginning on the first day of |
7 | | the first calendar month to occur on or after August 26, 2014 |
8 | | (the effective date of Public Act 98-1098), each month, from |
9 | | the collections made under Section 9 of the Use Tax Act, |
10 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
11 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
12 | | Tax Act, the Department shall pay into the Tax Compliance and |
13 | | Administration Fund, to be used, subject to appropriation, to |
14 | | fund additional auditors and compliance personnel at the |
15 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
16 | | the cash receipts collected during the preceding fiscal year |
17 | | by the Audit Bureau of the Department under the Use Tax Act, |
18 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
19 | | Retailers' Occupation Tax Act, and associated local occupation |
20 | | and use taxes administered by the Department. |
21 | | Subject to payments of amounts into the Build Illinois |
22 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
23 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
24 | | Tax Compliance and Administration Fund as provided in this |
25 | | Section, beginning on July 1, 2018 the Department shall pay |
26 | | each month into the Downstate Public Transportation Fund the |
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1 | | moneys required to be so paid under Section 2-3 of the |
2 | | Downstate Public Transportation Act. |
3 | | Subject to successful execution and delivery of a |
4 | | public-private agreement between the public agency and private |
5 | | entity and completion of the civic build, beginning on July 1, |
6 | | 2023, of the remainder of the moneys received by the |
7 | | Department under the Use Tax Act, the Service Use Tax Act, the |
8 | | Service Occupation Tax Act, and this Act, the Department shall |
9 | | deposit the following specified deposits in the aggregate from |
10 | | collections under the Use Tax Act, the Service Use Tax Act, the |
11 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
12 | | Act, as required under Section 8.25g of the State Finance Act |
13 | | for distribution consistent with the Public-Private |
14 | | Partnership for Civic and Transit Infrastructure Project Act. |
15 | | The moneys received by the Department pursuant to this Act and |
16 | | required to be deposited into the Civic and Transit |
17 | | Infrastructure Fund are subject to the pledge, claim and |
18 | | charge set forth in Section 25-55 of the Public-Private |
19 | | Partnership for Civic and Transit Infrastructure Project Act. |
20 | | As used in this paragraph, "civic build", "private entity", |
21 | | "public-private agreement", and "public agency" have the |
22 | | meanings provided in Section 25-10 of the Public-Private |
23 | | Partnership for Civic and Transit Infrastructure Project Act. |
24 | | Fiscal Year .............................Total Deposit |
25 | | 2024 .....................................$200,000,000 |
26 | | 2025 ....................................$206,000,000 |
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1 | | 2026 ....................................$212,200,000 |
2 | | 2027 ....................................$218,500,000 |
3 | | 2028 ....................................$225,100,000 |
4 | | 2029 ....................................$288,700,000 |
5 | | 2030 ....................................$298,900,000 |
6 | | 2031 ....................................$309,300,000 |
7 | | 2032 ....................................$320,100,000 |
8 | | 2033 ....................................$331,200,000 |
9 | | 2034 ....................................$341,200,000 |
10 | | 2035 ....................................$351,400,000 |
11 | | 2036 ....................................$361,900,000 |
12 | | 2037 ....................................$372,800,000 |
13 | | 2038 ....................................$384,000,000 |
14 | | 2039 ....................................$395,500,000 |
15 | | 2040 ....................................$407,400,000 |
16 | | 2041 ....................................$419,600,000 |
17 | | 2042 ....................................$432,200,000 |
18 | | 2043 ....................................$445,100,000 |
19 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
20 | | the payment of amounts into the County and Mass Transit |
21 | | District Fund, the Local Government Tax Fund, the Build |
22 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
23 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
24 | | and the Tax Compliance and Administration Fund as provided in |
25 | | this Section, the Department shall pay each month into the |
26 | | Road Fund the amount estimated to represent 16% of the |
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1 | | remaining net revenue realized from the taxes imposed on motor |
2 | | fuel and gasohol. Beginning July 1, 2022 and until July 1, |
3 | | 2023, subject to the payment of amounts into the County and |
4 | | Mass Transit District Fund, the Local Government Tax Fund, the |
5 | | Build Illinois Fund, the McCormick Place Expansion Project |
6 | | Fund, the Illinois Tax Increment Fund, the Energy |
7 | | Infrastructure Fund, and the Tax Compliance and Administration |
8 | | Fund as provided in this Section, the Department shall pay |
9 | | each month into the Road Fund the amount estimated to |
10 | | represent 32% of the remaining net revenue realized from the |
11 | | taxes imposed on motor fuel and gasohol. Beginning July 1, |
12 | | 2023 and until July 1, 2024, subject to the payment of amounts |
13 | | into the County and Mass Transit District Fund, the Local |
14 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
15 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
16 | | the Energy Infrastructure Fund, and the Tax Compliance and |
17 | | Administration Fund as provided in this Section, the |
18 | | Department shall pay each month into the Road Fund the amount |
19 | | estimated to represent 48% of the remaining net revenue |
20 | | realized from the taxes imposed on motor fuel and gasohol. |
21 | | Beginning July 1, 2024 and until July 1, 2025, subject to the |
22 | | payment of amounts into the County and Mass Transit District |
23 | | Fund, the Local Government Tax Fund, the Build Illinois Fund, |
24 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
25 | | Increment Fund, the Energy Infrastructure Fund, and the Tax |
26 | | Compliance and Administration Fund as provided in this |
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1 | | Section, the Department shall pay each month into the Road |
2 | | Fund the amount estimated to represent 64% of the remaining |
3 | | net revenue realized from the taxes imposed on motor fuel and |
4 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
5 | | amounts into the County and Mass Transit District Fund, the |
6 | | Local Government Tax Fund, the Build Illinois Fund, the |
7 | | McCormick Place Expansion Project Fund, the Illinois Tax |
8 | | Increment Fund, the Energy Infrastructure Fund, and the Tax |
9 | | Compliance and Administration Fund as provided in this |
10 | | Section, the Department shall pay each month into the Road |
11 | | Fund the amount estimated to represent 80% of the remaining |
12 | | net revenue realized from the taxes imposed on motor fuel and |
13 | | gasohol. As used in this paragraph "motor fuel" has the |
14 | | meaning given to that term in Section 1.1 of the Motor Fuel Tax |
15 | | Law, and "gasohol" has the meaning given to that term in |
16 | | Section 3-40 of the Use Tax Act. |
17 | | Of the remainder of the moneys received by the Department |
18 | | pursuant to
this Act, 75% thereof shall be paid into the State |
19 | | treasury Treasury and 25% shall
be reserved in a special |
20 | | account and used only for the transfer to the
Common School |
21 | | Fund as part of the monthly transfer from the General Revenue
|
22 | | Fund in accordance with Section 8a of the State Finance Act. |
23 | | The Department may, upon separate written notice to a |
24 | | taxpayer,
require the taxpayer to prepare and file with the |
25 | | Department on a form
prescribed by the Department within not |
26 | | less than 60 days after receipt
of the notice an annual |
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1 | | information return for the tax year specified in
the notice. |
2 | | Such annual return to the Department shall include a
statement |
3 | | of gross receipts as shown by the retailer's last Federal |
4 | | income
tax return. If the total receipts of the business as |
5 | | reported in the
Federal income tax return do not agree with the |
6 | | gross receipts reported to
the Department of Revenue for the |
7 | | same period, the retailer shall attach
to his annual return a |
8 | | schedule showing a reconciliation of the 2
amounts and the |
9 | | reasons for the difference. The retailer's annual
return to |
10 | | the Department shall also disclose the cost of goods sold by
|
11 | | the retailer during the year covered by such return, opening |
12 | | and closing
inventories of such goods for such year, costs of |
13 | | goods used from stock
or taken from stock and given away by the |
14 | | retailer during such year,
payroll information of the |
15 | | retailer's business during such year and any
additional |
16 | | reasonable information which the Department deems would be
|
17 | | helpful in determining the accuracy of the monthly, quarterly |
18 | | or annual
returns filed by such retailer as provided for in |
19 | | this Section. |
20 | | If the annual information return required by this Section |
21 | | is not
filed when and as required, the taxpayer shall be liable |
22 | | as follows: |
23 | | (i) Until January 1, 1994, the taxpayer shall be |
24 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
25 | | such taxpayer under
this Act during the period to be |
26 | | covered by the annual return for each
month or fraction of |
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1 | | a month until such return is filed as required, the
|
2 | | penalty to be assessed and collected in the same manner as |
3 | | any other
penalty provided for in this Act. |
4 | | (ii) On and after January 1, 1994, the taxpayer shall |
5 | | be
liable for a penalty as described in Section 3-4 of the |
6 | | Uniform Penalty and
Interest Act. |
7 | | The chief executive officer, proprietor, owner or highest |
8 | | ranking
manager shall sign the annual return to certify the |
9 | | accuracy of the
information contained therein. Any person who |
10 | | willfully signs the
annual return containing false or |
11 | | inaccurate information shall be guilty
of perjury and punished |
12 | | accordingly. The annual return form prescribed
by the |
13 | | Department shall include a warning that the person signing the
|
14 | | return may be liable for perjury. |
15 | | The provisions of this Section concerning the filing of an |
16 | | annual
information return do not apply to a retailer who is not |
17 | | required to
file an income tax return with the United States |
18 | | Government. |
19 | | As soon as possible after the first day of each month, upon |
20 | | certification
of the Department of Revenue, the Comptroller |
21 | | shall order transferred and
the Treasurer shall transfer from |
22 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
23 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
24 | | for the second preceding
month.
Beginning April 1, 2000, this |
25 | | transfer is no longer required
and shall not be made. |
26 | | Net revenue realized for a month shall be the revenue |
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1 | | collected by the
State pursuant to this Act, less the amount |
2 | | paid out during that month as
refunds to taxpayers for |
3 | | overpayment of liability. Remaining net revenue means net |
4 | | revenue minus any amount paid into the Working Families Fund |
5 | | pursuant to this Section. |
6 | | For greater simplicity of administration, manufacturers, |
7 | | importers
and wholesalers whose products are sold at retail in |
8 | | Illinois by
numerous retailers, and who wish to do so, may |
9 | | assume the responsibility
for accounting and paying to the |
10 | | Department all tax accruing under this
Act with respect to |
11 | | such sales, if the retailers who are affected do not
make |
12 | | written objection to the Department to this arrangement. |
13 | | Any person who promotes, organizes, provides retail |
14 | | selling space for
concessionaires or other types of sellers at |
15 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
16 | | local fairs, art shows, flea markets and similar
exhibitions |
17 | | or events, including any transient merchant as defined by |
18 | | Section 2
of the Transient Merchant Act of 1987, is required to |
19 | | file a report with the
Department providing the name of the |
20 | | merchant's business, the name of the
person or persons engaged |
21 | | in merchant's business, the permanent address and
Illinois |
22 | | Retailers Occupation Tax Registration Number of the merchant, |
23 | | the
dates and location of the event and other reasonable |
24 | | information that the
Department may require. The report must |
25 | | be filed not later than the 20th day
of the month next |
26 | | following the month during which the event with retail sales
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1 | | was held. Any person who fails to file a report required by |
2 | | this Section
commits a business offense and is subject to a |
3 | | fine not to exceed $250. |
4 | | Any person engaged in the business of selling tangible |
5 | | personal
property at retail as a concessionaire or other type |
6 | | of seller at the
Illinois State Fair, county fairs, art shows, |
7 | | flea markets and similar
exhibitions or events, or any |
8 | | transient merchants, as defined by Section 2
of the Transient |
9 | | Merchant Act of 1987, may be required to make a daily report
of |
10 | | the amount of such sales to the Department and to make a daily |
11 | | payment of
the full amount of tax due. The Department shall |
12 | | impose this
requirement when it finds that there is a |
13 | | significant risk of loss of
revenue to the State at such an |
14 | | exhibition or event. Such a finding
shall be based on evidence |
15 | | that a substantial number of concessionaires
or other sellers |
16 | | who are not residents of Illinois will be engaging in
the |
17 | | business of selling tangible personal property at retail at |
18 | | the
exhibition or event, or other evidence of a significant |
19 | | risk of loss of revenue
to the State. The Department shall |
20 | | notify concessionaires and other sellers
affected by the |
21 | | imposition of this requirement. In the absence of
notification |
22 | | by the Department, the concessionaires and other sellers
shall |
23 | | file their returns as otherwise required in this Section. |
24 | | (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; |
25 | | 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. |
26 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
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1 | | 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article |
2 | | 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section |
3 | | 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff. |
4 | | 1-1-23; revised 12-13-22.) |
5 | | Section 30. The Cigarette Tax Act is amended by changing |
6 | | Section 2 as follows:
|
7 | | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
|
8 | | Sec. 2. Tax imposed; rate; collection, payment, and |
9 | | distribution;
discount. |
10 | | (a) Beginning on July 1, 2019, in place of the aggregate |
11 | | tax rate of 99 mills previously imposed by this Act, a tax is |
12 | | imposed upon any person engaged in business as a retailer of |
13 | | cigarettes at the rate of 149 mills per cigarette sold or |
14 | | otherwise disposed of in the course of such business in this |
15 | | State. |
16 | | (b) The payment of such taxes shall be evidenced by a stamp |
17 | | affixed to
each original package of cigarettes, or an |
18 | | authorized substitute for such stamp
imprinted on each |
19 | | original package of such cigarettes underneath the sealed
|
20 | | transparent outside wrapper of such original package, as |
21 | | hereinafter provided.
However, such taxes are not imposed upon |
22 | | any activity in such business in
interstate commerce or |
23 | | otherwise, which activity may not under
the Constitution and |
24 | | statutes of the United States be made the subject of
taxation |
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1 | | by this State.
|
2 | | Beginning February 1, 2024, each month the Department |
3 | | shall pay into the Working Families Fund an amount equal to any |
4 | | net revenue realized for the preceding month as a result of |
5 | | changes in this amendatory Act of the 103rd General Assembly |
6 | | to the discount allowed to distributors under this Act and the |
7 | | Cigarette Use Tax Act. |
8 | | Out of the 149 mills per cigarette tax imposed by |
9 | | subsection (a), net of any revenues paid into the Working |
10 | | Families Fund, the revenues received from 4 mills shall be |
11 | | paid into the Common School Fund each month, not to exceed |
12 | | $9,000,000 per month. Out of the 149 mills per cigarette tax |
13 | | imposed by subsection (a), net of any revenues paid into the |
14 | | Working Families Fund, all of the revenues received from 7 |
15 | | mills shall be paid into the Common School Fund each month. Out |
16 | | of the 149 mills per cigarette tax imposed by subsection (a), |
17 | | net of any revenues paid into the Working Families Fund, 50 |
18 | | mills per cigarette each month shall be paid into the |
19 | | Healthcare Provider Relief Fund. |
20 | | Beginning on July 1, 2006, all of the moneys received by |
21 | | the Department of Revenue pursuant to this Act and the |
22 | | Cigarette Use Tax Act, other than the moneys that are |
23 | | dedicated to Working Families Fund or the Common School Fund |
24 | | and, beginning on the effective date of this amendatory Act of |
25 | | the 97th General Assembly, other than the moneys from the |
26 | | additional taxes imposed by this amendatory Act of the 97th |
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1 | | General Assembly that must be paid each month into the |
2 | | Healthcare Provider Relief Fund, and other than the moneys |
3 | | from the additional taxes imposed by this amendatory Act of |
4 | | the 101st General Assembly that must be paid each month under |
5 | | subsection (c), shall be distributed each month as follows: |
6 | | first, there shall be paid into the General Revenue Fund an |
7 | | amount that, when added to the amount paid into the Common |
8 | | School Fund for that month, equals $29,200,000; then, from the |
9 | | moneys remaining, if any amounts required to be paid into the |
10 | | General Revenue Fund in previous months remain unpaid, those |
11 | | amounts shall be paid into the General Revenue Fund; then from |
12 | | the moneys remaining, $5,000,000 per month shall be paid into |
13 | | the School Infrastructure Fund; then, if any amounts required |
14 | | to be paid into the School Infrastructure Fund in previous |
15 | | months remain unpaid, those amounts shall be paid into the |
16 | | School Infrastructure Fund; then the moneys remaining, if any, |
17 | | shall be paid into the Long-Term Care Provider Fund.
|
18 | | (c) Beginning on July 1, 2019, all of the moneys from the |
19 | | additional taxes imposed by Public Act 101-31, except for |
20 | | moneys received from the tax on electronic cigarettes, |
21 | | received by the Department of Revenue pursuant to this Act, |
22 | | the Cigarette Use Tax Act, and the Tobacco Products Tax Act of |
23 | | 1995 shall be distributed each month into the Capital Projects |
24 | | Fund. |
25 | | (d) Except for moneys received from the additional taxes |
26 | | imposed by Public Act 101-31, moneys collected from the tax |
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1 | | imposed on little cigars under Section 10-10 of the Tobacco |
2 | | Products Tax Act of 1995 shall be included with the moneys |
3 | | collected under the Cigarette Tax Act and the Cigarette Use |
4 | | Tax Act when making distributions to the Common School Fund, |
5 | | the Healthcare Provider Relief Fund, the General Revenue Fund, |
6 | | the School Infrastructure Fund, and the Long-Term Care |
7 | | Provider Fund under this Section. |
8 | | (e) If the tax imposed herein terminates or has |
9 | | terminated, distributors
who have bought stamps while such tax |
10 | | was in effect and who therefore paid
such tax, but who can |
11 | | show, to the Department's satisfaction, that they
sold the |
12 | | cigarettes to which they affixed such stamps after such tax |
13 | | had
terminated and did not recover the tax or its equivalent |
14 | | from purchasers,
shall be allowed by the Department to take |
15 | | credit for such absorbed tax
against subsequent tax stamp |
16 | | purchases from the Department by such
distributor.
|
17 | | (f) The impact of the tax levied by this Act is imposed |
18 | | upon the retailer
and shall be prepaid or pre-collected by the |
19 | | distributor for the purpose of
convenience and facility only, |
20 | | and the amount of the tax shall be added to
the price of the |
21 | | cigarettes sold by such distributor. Collection of the tax
|
22 | | shall be evidenced by a stamp or stamps affixed to each |
23 | | original package of
cigarettes, as hereinafter provided. Any |
24 | | distributor who purchases stamps may credit any excess |
25 | | payments verified by the Department against amounts |
26 | | subsequently due for the purchase of additional stamps, until |
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1 | | such time as no excess payment remains.
|
2 | | (g) Each distributor shall collect the tax from the |
3 | | retailer at or before
the time of the sale, shall affix the |
4 | | stamps as hereinafter required, and
shall remit the tax |
5 | | collected from retailers to the Department, as
hereinafter |
6 | | provided. Any distributor who fails to properly collect and |
7 | | pay
the tax imposed by this Act shall be liable for the tax.
|
8 | | (h) Any distributor having cigarettes in his or her |
9 | | possession on July 1, 2019 to which tax stamps have been |
10 | | affixed, and any distributor having stamps in his or her |
11 | | possession on July 1, 2019 that have not been affixed to |
12 | | packages of cigarettes before July 1, 2019, is required to pay |
13 | | the additional tax that begins on July 1, 2019 imposed by this |
14 | | amendatory Act of the 101st General Assembly to the extent |
15 | | that the volume of affixed and unaffixed stamps in the |
16 | | distributor's possession on July 1, 2019 exceeds the average |
17 | | monthly volume of cigarette stamps purchased by the |
18 | | distributor in calendar year 2018. This payment, less the |
19 | | discount provided in subsection (l), is due when the |
20 | | distributor first makes a purchase of cigarette stamps on or |
21 | | after July 1, 2019 or on the first due date of a return under |
22 | | this Act occurring on or after July 1, 2019, whichever occurs |
23 | | first. Those distributors may elect to pay the additional tax |
24 | | on packages of cigarettes to which stamps have been affixed |
25 | | and on any stamps in the distributor's possession that have |
26 | | not been affixed to packages of cigarettes in their possession |
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1 | | on July 1, 2019 over a period not to exceed 12 months from the |
2 | | due date of the additional tax by notifying the Department in |
3 | | writing. The first payment for distributors making such |
4 | | election is due when the distributor first makes a purchase of |
5 | | cigarette tax stamps on or after July 1, 2019 or on the first |
6 | | due date of a return under this Act occurring on or after July |
7 | | 1, 2019, whichever occurs first. Distributors making such an |
8 | | election are not entitled to take the discount provided in |
9 | | subsection (l) on such payments. |
10 | | (i) Any retailer having cigarettes in its possession on |
11 | | July 1, 2019 to which tax stamps have been affixed is not |
12 | | required to pay the additional tax that begins on July 1, 2019 |
13 | | imposed by this amendatory Act of the 101st General Assembly |
14 | | on those stamped cigarettes. |
15 | | (j) Distributors making sales of cigarettes to secondary |
16 | | distributors shall add the amount of the tax to the price of |
17 | | the cigarettes sold by the distributors. Secondary |
18 | | distributors making sales of cigarettes to retailers shall |
19 | | include the amount of the tax in the price of the cigarettes |
20 | | sold to retailers. The amount of tax shall not be less than the |
21 | | amount of taxes imposed by the State and all local |
22 | | jurisdictions. The amount of local taxes shall be calculated |
23 | | based on the location of the retailer's place of business |
24 | | shown on the retailer's certificate of registration or |
25 | | sub-registration issued to the retailer pursuant to Section 2a |
26 | | of the Retailers' Occupation Tax Act. The original packages of |
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1 | | cigarettes sold to the retailer shall bear all the required |
2 | | stamps, or other indicia, for the taxes included in the price |
3 | | of cigarettes. |
4 | | (k) The amount of the Cigarette Tax imposed by this Act |
5 | | shall be separately
stated, apart from the price of the goods, |
6 | | by distributors, manufacturer representatives, secondary |
7 | | distributors, and
retailers, in all bills and sales invoices.
|
8 | | (l) The distributor shall be required to collect the tax |
9 | | provided
under paragraph (a) hereof, and, to cover the costs |
10 | | of such collection,
shall be allowed a discount during any |
11 | | year commencing July 1st and ending
the following June 30th in |
12 | | accordance with the schedule set out
hereinbelow, which |
13 | | discount shall be allowed at the time of purchase of the
stamps |
14 | | when purchase is required by this Act, or at the time when the |
15 | | tax
is remitted to the Department without the purchase of |
16 | | stamps from the
Department when that method of paying the tax |
17 | | is required or authorized by
this Act. |
18 | | On and after
December 1, 1985, and until January 1, 2024, |
19 | | the a discount amount shall be equal to 1.75% of the amount of |
20 | | the tax payable
under this Act up to and including the first |
21 | | $3,000,000 paid hereunder by such
distributor to the |
22 | | Department during any such year and 1.5% of the amount of
any |
23 | | additional tax paid hereunder by such distributor to the |
24 | | Department during
any such year shall apply. On and after |
25 | | January 1, 2024, the discount amount shall be 2% of the tax |
26 | | payable under this Act during the calendar year; however, on |
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1 | | and after January 1, 2024, in no event shall the discount |
2 | | allowed to any distributor be less than $5 in any calendar year |
3 | | or more than $1,000 in any calendar year.
|
4 | | Two or more distributors that use a common means of |
5 | | affixing revenue tax
stamps or that are owned or controlled by |
6 | | the same interests shall be
treated as a single distributor |
7 | | for the purpose of computing the discount.
|
8 | | (m) The taxes herein imposed are in addition to all other |
9 | | occupation or
privilege taxes imposed by the State of |
10 | | Illinois, or by any political
subdivision thereof, or by any |
11 | | municipal corporation.
|
12 | | (Source: P.A. 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; |
13 | | 101-604, eff. 12-13-19.)
|
14 | | Section 35. The Cigarette Use Tax Act is amended by |
15 | | changing Section 3 as follows:
|
16 | | (35 ILCS 135/3) (from Ch. 120, par. 453.33)
|
17 | | Sec. 3. Stamp payment. The tax hereby imposed shall be |
18 | | collected by a
distributor
maintaining a place of business in |
19 | | this State or a distributor authorized
by the Department |
20 | | pursuant to Section 7 hereof to collect the tax, and the
amount |
21 | | of the tax shall be added to the price of the cigarettes sold |
22 | | by
such distributor. Collection of the tax shall be evidenced |
23 | | by a stamp or
stamps affixed to each original package of |
24 | | cigarettes or by an authorized
substitute for such stamp |
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1 | | imprinted on each original package of such
cigarettes |
2 | | underneath the sealed transparent outside wrapper of such
|
3 | | original package, except as hereinafter provided. Each |
4 | | distributor who is
required or authorized to collect the tax |
5 | | herein imposed, before delivering
or causing to be delivered |
6 | | any original packages of cigarettes in this
State to any |
7 | | purchaser, shall firmly affix a proper stamp or stamps to each
|
8 | | such package, or (in the case of manufacturers of cigarettes |
9 | | in original
packages which are contained inside a sealed |
10 | | transparent wrapper) shall
imprint the required language on |
11 | | the original package of cigarettes beneath
such outside |
12 | | wrapper as hereinafter provided. Such stamp or stamps need not
|
13 | | be affixed to the original package of any cigarettes with |
14 | | respect to which
the distributor is required to affix a like |
15 | | stamp or stamps by virtue of
the Cigarette Tax Act, however, |
16 | | and no tax imprint need be placed
underneath the sealed |
17 | | transparent wrapper of an original package of
cigarettes with |
18 | | respect to which the distributor is required or authorized
to |
19 | | employ a like tax imprint by virtue of the Cigarette Tax Act. |
20 | | Any distributor who purchases stamps may credit any excess |
21 | | payments verified by the Department against amounts |
22 | | subsequently due for the purchase of additional stamps, until |
23 | | such time as no excess payment remains.
|
24 | | No stamp or imprint may be affixed to, or made upon, any |
25 | | package of
cigarettes unless that package complies with all |
26 | | requirements of the federal
Cigarette Labeling and Advertising |
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1 | | Act, 15 U.S.C. 1331 and following, for the
placement of |
2 | | labels, warnings, or any other information upon a package of
|
3 | | cigarettes that is sold within the United States. Under the |
4 | | authority of
Section 6, the Department shall revoke the |
5 | | license of any distributor that is
determined to have violated |
6 | | this paragraph.
A person may not affix a stamp on a package of |
7 | | cigarettes, cigarette papers,
wrappers, or tubes if that |
8 | | individual package has been marked for export
outside the |
9 | | United States with a label or notice in compliance with |
10 | | Section
290.185 of Title 27 of the Code of Federal |
11 | | Regulations. It is not a defense to
a proceeding for violation |
12 | | of this paragraph that the label or notice has been
removed, |
13 | | mutilated, obliterated, or altered in any manner.
|
14 | | Only distributors licensed under this Act and |
15 | | transporters, as defined in Section 9c of the Cigarette Tax |
16 | | Act, may possess unstamped original packages of cigarettes. |
17 | | Prior to shipment to an Illinois retailer or secondary |
18 | | distributor, a stamp shall be applied to each original package |
19 | | of cigarettes sold to the retailer or secondary distributor. A |
20 | | distributor may apply a tax stamp only to an original package |
21 | | of cigarettes purchased or obtained directly from an in-state |
22 | | maker, manufacturer, or fabricator licensed as a distributor |
23 | | under Section 4 of this Act or an out-of-state maker, |
24 | | manufacturer, or fabricator holding a permit under Section 7 |
25 | | of this Act. A licensed distributor may ship or otherwise |
26 | | cause to be delivered unstamped original packages of |
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1 | | cigarettes in, into, or from this State. A licensed |
2 | | distributor may transport unstamped original packages of |
3 | | cigarettes to a facility, wherever located, owned or |
4 | | controlled by such distributor; however, a distributor may not |
5 | | transport unstamped original packages of cigarettes to a |
6 | | facility where retail sales of cigarettes take place or to a |
7 | | facility where a secondary distributor makes sales for resale. |
8 | | Any licensed distributor that ships or otherwise causes to be |
9 | | delivered unstamped original packages of cigarettes into, |
10 | | within, or from this State shall ensure that the invoice or |
11 | | equivalent documentation and the bill of lading or freight |
12 | | bill for the shipment identifies the true name and address of |
13 | | the consignor or seller, the true name and address of the |
14 | | consignee or purchaser, and the quantity by brand style of the |
15 | | cigarettes so transported, provided that this Section shall |
16 | | not be construed as to impose any requirement or liability |
17 | | upon any common or contract carrier. |
18 | | Distributors making sales of cigarettes to secondary |
19 | | distributors shall add the amount of the tax to the price of |
20 | | the cigarettes sold by the distributors. Secondary |
21 | | distributors making sales of cigarettes to retailers shall |
22 | | include the amount of the tax in the price of the cigarettes |
23 | | sold to retailers. The amount of tax shall not be less than the |
24 | | amount of taxes imposed by the State and all local |
25 | | jurisdictions. The amount of local taxes shall be calculated |
26 | | based on the location of the retailer's place of business |
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1 | | shown on the retailer's certificate of registration or |
2 | | sub-registration issued to the retailer pursuant to Section 2a |
3 | | of the Retailers' Occupation Tax Act. The original packages of |
4 | | cigarettes sold by the retailer shall bear all the required |
5 | | stamps, or other indicia, for the taxes included in the price |
6 | | of cigarettes. |
7 | | Stamps, when required hereunder, shall be purchased from |
8 | | the Department, or
any person authorized by the Department, by |
9 | | distributors. On and after July
1, 2003, payment for such |
10 | | stamps must be made by means of
electronic funds transfer. The |
11 | | Department may
refuse to sell stamps to any person who does not |
12 | | comply with the provisions
of this Act. Beginning on June 6, |
13 | | 2002 and through June 30, 2002,
persons holding valid licenses |
14 | | as distributors may purchase cigarette tax
stamps up to an |
15 | | amount equal to 115% of the distributor's average monthly
|
16 | | cigarette tax stamp purchases over the 12 calendar months |
17 | | prior to June
6, 2002.
|
18 | | Prior to December 1, 1985, the Department shall
allow a |
19 | | distributor
21 days in which to make final
payment of the |
20 | | amount to be paid for such stamps, by allowing the
distributor |
21 | | to make payment for the stamps at the time of purchasing them
|
22 | | with a draft which shall be in such form as the Department |
23 | | prescribes, and
which shall be payable within 21 days |
24 | | thereafter: Provided that such
distributor has filed with the |
25 | | Department, and has received the
Department's approval of, a |
26 | | bond, which is in addition to the bond required
under Section 4 |
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1 | | of this Act, payable to the Department in an amount equal
to |
2 | | 80% of such distributor's average monthly tax liability to
the |
3 | | Department under this Act during the preceding calendar year |
4 | | or
$500,000, whichever is less. The bond shall be joint and
|
5 | | several and shall be in the form of a surety company bond in |
6 | | such form as
the Department prescribes, or it may be in the |
7 | | form of a bank certificate
of deposit or bank letter of credit. |
8 | | The bond shall be conditioned upon the
distributor's payment |
9 | | of the amount of any 21-day draft which the
Department accepts |
10 | | from that distributor for the delivery of stamps to that
|
11 | | distributor under this Act. The distributor's failure to pay |
12 | | any such
draft, when due, shall also make such distributor |
13 | | automatically liable to
the Department for a penalty equal to |
14 | | 25% of the amount of such draft.
|
15 | | On and after December 1, 1985 and until July 1, 2003, the |
16 | | Department
shall allow a distributor
30 days in which to make
|
17 | | final payment of the amount to be paid for such stamps, by |
18 | | allowing the
distributor to make payment for the stamps at the |
19 | | time of purchasing them
with a draft which shall be in such |
20 | | form as the Department prescribes, and
which shall be payable |
21 | | within 30 days thereafter, and beginning on January 1,
2003 |
22 | | and thereafter, the draft shall be payable by means of |
23 | | electronic funds
transfer: Provided that such
distributor has |
24 | | filed with the Department, and has received the
Department's |
25 | | approval of, a bond, which is in addition to the bond required
|
26 | | under Section 4 of this Act, payable to the Department in an |
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1 | | amount equal
to 150% of such distributor's average monthly tax |
2 | | liability to the
Department under this Act during the |
3 | | preceding calendar year or $750,000,
whichever is less, except |
4 | | that as to bonds filed on or after January 1,
1987, such |
5 | | additional bond shall be in an amount equal to 100% of such
|
6 | | distributor's average monthly tax liability under this Act |
7 | | during the
preceding calendar year or $750,000, whichever is |
8 | | less. The bond shall be
joint and several and shall be in the |
9 | | form of a surety company bond in such
form as the Department |
10 | | prescribes, or it may be in the form of a bank
certificate of |
11 | | deposit or bank letter of credit.
The bond shall be |
12 | | conditioned upon the distributor's payment of the amount
of |
13 | | any 30-day draft which the Department accepts from that |
14 | | distributor for
the delivery of stamps to that distributor |
15 | | under this Act. The
distributor's failure to pay any such |
16 | | draft, when due, shall also make such
distributor |
17 | | automatically liable to the Department for a penalty equal to
|
18 | | 25% of the amount of such draft.
|
19 | | Every prior continuous compliance taxpayer shall be exempt |
20 | | from all
requirements under this Section concerning the |
21 | | furnishing of such bond, as
defined in this Section, as a |
22 | | condition precedent to his being authorized
to engage in the |
23 | | business licensed under this Act. This exemption shall
|
24 | | continue for each such taxpayer until such time as he may be |
25 | | determined by
the Department to be delinquent in the filing of |
26 | | any returns, or is
determined by the Department (either |
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1 | | through the Department's issuance of a
final assessment which |
2 | | has become final under the Act, or by the taxpayer's
filing of |
3 | | a return which admits tax to be due that is not paid) to be
|
4 | | delinquent or deficient in the paying of any tax under this |
5 | | Act, at which
time that taxpayer shall become subject to the |
6 | | bond requirements of this
Section and, as a condition of being |
7 | | allowed to continue to engage in the
business licensed under |
8 | | this Act, shall be required to furnish bond to the
Department |
9 | | in such form as provided in this Section. Such taxpayer shall
|
10 | | furnish such bond for a period of 2 years, after which, if the |
11 | | taxpayer has
not been delinquent in the filing of any returns, |
12 | | or delinquent or
deficient in the paying of any tax under this |
13 | | Act, the Department may
reinstate such person as a prior |
14 | | continuance compliance taxpayer. Any
taxpayer who fails to pay |
15 | | an admitted or established liability under this
Act may also |
16 | | be required to post bond or other acceptable security with the
|
17 | | Department guaranteeing the payment of such admitted or |
18 | | established liability.
|
19 | | Except as otherwise provided in this Section, any person |
20 | | aggrieved by any decision of the Department under this
Section |
21 | | may, within the time allowed by law, protest and request a |
22 | | hearing before the Department,
whereupon the Department shall |
23 | | give notice and shall hold a hearing in
conformity with the |
24 | | provisions of this Act and then issue its final
administrative |
25 | | decision in the matter to such person. Effective July 1, 2013, |
26 | | protests concerning matters that are subject to the |
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1 | | jurisdiction of the Illinois Independent Tax Tribunal shall be |
2 | | filed in accordance with the Illinois Independent Tax Tribunal |
3 | | Act of 2012, and hearings concerning those matters shall be |
4 | | held before the Tribunal in accordance with that Act. With |
5 | | respect to protests filed with the Department prior to July 1, |
6 | | 2013 that would otherwise be subject to the jurisdiction of |
7 | | the Illinois Independent Tax Tribunal, the person filing the |
8 | | protest may elect to be subject to the provisions of the |
9 | | Illinois Independent Tax Tribunal Act of 2012 at any time on or |
10 | | after July 1, 2013, but not later than 30 days after the date |
11 | | on which the protest was filed. If made, the election shall be |
12 | | irrevocable. In the absence of
such a protest filed within the |
13 | | time allowed by law, the Department's
decision shall become |
14 | | final without any further determination being made or
notice |
15 | | given.
|
16 | | The Department shall discharge any surety and shall |
17 | | release and return
any bond or security deposited, assigned, |
18 | | pledged, or otherwise provided to
it by a taxpayer under this |
19 | | Section within 30 days after:
|
20 | | (1) such Taxpayer becomes a prior continuous |
21 | | compliance taxpayer; or
|
22 | | (2) such taxpayer has ceased to collect receipts on |
23 | | which he is
required to remit tax to the Department, has |
24 | | filed a final tax return, and
has paid to the Department an |
25 | | amount sufficient to discharge his remaining
tax liability |
26 | | as determined by the Department under this Act. The
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1 | | Department shall make a final determination of the |
2 | | taxpayer's outstanding
tax liability as expeditiously as |
3 | | possible after his final tax return has
been filed. If the |
4 | | Department cannot make such final determination within
45 |
5 | | days after receiving the final tax return, within such |
6 | | period it shall
so notify the taxpayer, stating its |
7 | | reasons therefor.
|
8 | | At the time of purchasing such stamps from the Department |
9 | | when purchase
is required by this Act, or at the time when the |
10 | | tax which he has collected
is remitted by a distributor to the |
11 | | Department without the purchase of
stamps from the Department |
12 | | when that method of remitting the tax that has
been collected |
13 | | is required or authorized by this Act, the distributor shall
|
14 | | be allowed a discount during any year commencing July 1 and |
15 | | ending the
following June 30 in accordance with the schedule |
16 | | set out hereinbelow, from
the amount to be paid by him to the |
17 | | Department for such stamps, or to be
paid by him to the |
18 | | Department on the basis of monthly remittances (as the
case |
19 | | may be), to cover the cost, to such distributor, of collecting |
20 | | the tax
herein imposed by affixing such stamps to the original |
21 | | packages of
cigarettes sold by such distributor or by placing |
22 | | tax imprints underneath
the sealed transparent wrapper of |
23 | | original packages of cigarettes sold by
such distributor (as |
24 | | the case may be) . : (1) Prior to December 1, 1985, a
discount |
25 | | equal to 1-2/3% of the amount of the tax up to and including |
26 | | the
first $700,000 paid hereunder by
such distributor to the |
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1 | | Department during any such year; 1-1/3% of the next
$700,000 |
2 | | of tax or any part thereof, paid hereunder by such distributor |
3 | | to
the Department during any such year; 1% of the next $700,000 |
4 | | of tax, or any
part thereof, paid hereunder by such |
5 | | distributor to the Department during
any such year; and 2/3 of |
6 | | 1% of the amount of any additional tax paid
hereunder by such |
7 | | distributor to the Department during any such year or
(2) On |
8 | | and after December 1, 1985 and until January 1, 2024 , a |
9 | | discount equal to 1.75% of the
amount of the tax payable under |
10 | | this Act up to and including the first
$3,000,000 paid |
11 | | hereunder by such distributor to the Department during any
|
12 | | such year and 1.5% of the amount of any additional tax paid |
13 | | hereunder by
such distributor to the Department during any |
14 | | such year. On and after January 1, 2024, the discount shall be |
15 | | equal to 2% of the tax paid by the distributor to the |
16 | | Department under this Act during the calendar year; however, |
17 | | on and after January 1, 2024, in no event shall the discount |
18 | | allowed to any distributor be less than $5 in any calendar year |
19 | | or more than $1,000 in any calendar year.
|
20 | | Two or more distributors that use a common means of |
21 | | affixing revenue tax
stamps or that are owned or controlled by |
22 | | the same interests shall be
treated as a single distributor |
23 | | for the purpose of computing the discount.
|
24 | | Cigarette manufacturers who are distributors under Section |
25 | | 7(a) of this Act, and who
place their cigarettes in original |
26 | | packages which are contained inside a
sealed transparent |
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1 | | wrapper, shall be required to remit the tax which they
are |
2 | | required to collect under this Act to the Department by |
3 | | remitting the
amount thereof to the Department by the 5th day |
4 | | of each month, covering
cigarettes shipped or otherwise |
5 | | delivered to points in Illinois to
purchasers during the |
6 | | preceding calendar month, but a distributor need not
remit to |
7 | | the Department the tax so collected by him from purchasers |
8 | | under
this Act to the extent to which such distributor is |
9 | | required to remit the
tax imposed by the Cigarette Tax Act to |
10 | | the Department with respect to the
same cigarettes. All taxes |
11 | | upon cigarettes under this Act are a direct tax
upon the retail |
12 | | consumer and shall conclusively be presumed to be
precollected |
13 | | for the purpose of convenience and facility only.
Cigarette |
14 | | manufacturers that are distributors licensed under Section |
15 | | 7(a) of this Act and who place their cigarettes in original |
16 | | packages which
are contained inside a sealed transparent |
17 | | wrapper, before delivering such
cigarettes or causing such |
18 | | cigarettes to be delivered in this State to
purchasers, shall |
19 | | evidence their obligation to collect and remit the tax
due |
20 | | with respect to such cigarettes by imprinting language to be |
21 | | prescribed
by the Department on each original package of such |
22 | | cigarettes underneath
the sealed transparent outside wrapper |
23 | | of such original package, in such
place thereon and in such |
24 | | manner as the Department may prescribe; provided
(as stated |
25 | | hereinbefore) that this requirement does not apply when such
|
26 | | distributor is required or authorized by the Cigarette Tax Act |
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1 | | to place the
tax imprint provided for in the last paragraph of |
2 | | Section 3 of that Act
underneath the sealed transparent |
3 | | wrapper of such original package of
cigarettes. Such imprinted |
4 | | language shall acknowledge the manufacturer's
collection and |
5 | | payment of or liability for the tax imposed by this Act with
|
6 | | respect to such cigarettes.
|
7 | | The Department shall adopt the design or designs of the |
8 | | tax stamps and
shall procure the printing of such stamps in |
9 | | such amounts and denominations
as it deems necessary to |
10 | | provide for the affixation of the proper amount of
tax stamps |
11 | | to each original package of cigarettes.
|
12 | | Where tax stamps are required, the Department may |
13 | | authorize distributors
to affix revenue tax stamps by |
14 | | imprinting tax meter stamps upon original
packages of |
15 | | cigarettes. The Department shall adopt rules and regulations
|
16 | | relating to the imprinting of such tax meter stamps as will |
17 | | result in
payment of the proper taxes as herein imposed. No |
18 | | distributor may affix
revenue tax stamps to original packages |
19 | | of cigarettes by imprinting meter
stamps thereon unless such |
20 | | distributor has first obtained permission from
the Department |
21 | | to employ this method of affixation. The Department shall
|
22 | | regulate the use of tax meters and may, to assure the proper |
23 | | collection of
the taxes imposed by this Act, revoke or suspend |
24 | | the privilege, theretofore
granted by the Department to any |
25 | | distributor, to imprint tax meter stamps
upon original |
26 | | packages of cigarettes.
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1 | | The tax hereby imposed and not paid pursuant to this |
2 | | Section shall be
paid to the Department directly by any person |
3 | | using such cigarettes within
this State, pursuant to Section |
4 | | 12 hereof.
|
5 | | A distributor shall not affix, or cause to be affixed, any |
6 | | stamp or imprint
to a package
of cigarettes, as provided for in |
7 | | this Section, if the tobacco product
manufacturer, as defined |
8 | | in Section 10 of the Tobacco Product Manufacturers'
Escrow
|
9 | | Act, that made or sold the cigarettes has failed to become a |
10 | | participating
manufacturer, as defined in subdivision (a)(1) |
11 | | of Section 15 of the Tobacco
Product Manufacturers' Escrow |
12 | | Act, or has failed to create a qualified escrow
fund for any |
13 | | cigarettes manufactured by the tobacco
product manufacturer |
14 | | and sold in this State or otherwise failed to bring itself
into
|
15 | | compliance with subdivision (a)(2) of Section 15 of the |
16 | | Tobacco Product
Manufacturers' Escrow Act.
|
17 | | (Source: P.A. 100-1171, eff. 1-4-19.)
|
18 | | Section 40. The Hotel Operators' Occupation Tax Act is |
19 | | amended by changing Section 6 as follows:
|
20 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
|
21 | | Sec. 6. Filing of returns and distribution of proceeds. |
22 | | Except as provided hereinafter in this Section, on or before
|
23 | | the last day of each calendar month, every person engaged in |
24 | | the
business of renting, leasing or letting rooms in a hotel in |
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1 | | this State
during the preceding calendar month shall file a |
2 | | return with the
Department, stating:
|
3 | | 1. The name of the operator;
|
4 | | 2. His residence address and the address of his |
5 | | principal place of
business and the address of the |
6 | | principal place of business (if that is
a different |
7 | | address) from which he engages in the business of renting,
|
8 | | leasing or letting rooms in a hotel in this State;
|
9 | | 3. Total amount of rental receipts received by him |
10 | | during the
preceding calendar month from renting, leasing |
11 | | or letting rooms during
such preceding calendar month;
|
12 | | 4. Total amount of rental receipts received by him |
13 | | during the
preceding calendar month from renting, leasing |
14 | | or letting rooms to
permanent residents during such |
15 | | preceding calendar month;
|
16 | | 5. Total amount of other exclusions from gross rental |
17 | | receipts
allowed by this Act;
|
18 | | 6. Gross rental receipts which were received by him |
19 | | during the
preceding calendar month and upon the basis of |
20 | | which the tax is imposed;
|
21 | | 7. The amount of tax due;
|
22 | | 8. Such other reasonable information as the Department |
23 | | may require.
|
24 | | If the operator's average monthly tax liability to the |
25 | | Department
does not exceed $200, the Department may authorize |
26 | | his returns to be
filed on a quarter annual basis, with the |
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1 | | return for January, February
and March of a given year being |
2 | | due by April 30 of such year; with the
return for April, May |
3 | | and June of a given year being due by July 31 of
such year; |
4 | | with the return for July, August and September of a given
year |
5 | | being due by October 31 of such year, and with the return for
|
6 | | October, November and December of a given year being due by |
7 | | January 31
of the following year.
|
8 | | If the operator's average monthly tax liability to the |
9 | | Department
does not exceed $50, the Department may authorize |
10 | | his returns to be
filed on an annual basis, with the return for |
11 | | a given year being due by
January 31 of the following year.
|
12 | | Such quarter annual and annual returns, as to form and |
13 | | substance,
shall be subject to the same requirements as |
14 | | monthly returns.
|
15 | | Notwithstanding any other provision in this Act concerning |
16 | | the time
within which an operator may file his return, in the |
17 | | case of any
operator who ceases to engage in a kind of business |
18 | | which makes him
responsible for filing returns under this Act, |
19 | | such operator shall file
a final return under this Act with the |
20 | | Department not more than 1 month
after discontinuing such |
21 | | business.
|
22 | | Where the same person has more than 1 business registered |
23 | | with the
Department under separate registrations under this |
24 | | Act, such person
shall not file each return that is due as a |
25 | | single return covering all
such registered businesses, but |
26 | | shall file separate returns for each
such registered business.
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1 | | In his return, the operator shall determine the value of |
2 | | any
consideration other than money received by him in |
3 | | connection with the
renting, leasing or letting of rooms in |
4 | | the course of his business and
he shall include such value in |
5 | | his return. Such determination shall be
subject to review and |
6 | | revision by the Department in the manner
hereinafter provided |
7 | | for the correction of returns.
|
8 | | Where the operator is a corporation, the return filed on |
9 | | behalf of
such corporation shall be signed by the president, |
10 | | vice-president,
secretary or treasurer or by the properly |
11 | | accredited agent of such
corporation.
|
12 | | The person filing the return herein provided for shall, at |
13 | | the time of
filing such return, pay to the Department the |
14 | | amount of tax herein imposed.
The operator filing the return |
15 | | under this Section shall, at the time of
filing such return, |
16 | | pay to the Department the amount of tax imposed by this
Act |
17 | | less the vendor discount amount a discount of 2.1% or $25 per |
18 | | calendar year, whichever is greater ,
which is allowed to |
19 | | reimburse the operator for the expenses incurred in
keeping |
20 | | records, preparing and filing returns, remitting the tax and
|
21 | | supplying data to the Department on request. Prior to January |
22 | | 1, 2024, the vendor discount amount shall be 2.1% or $25 per |
23 | | calendar year, whichever is greater. On and after January 1, |
24 | | 2024, the vendor discount amount shall be 2% of the proceeds |
25 | | collected during the calendar year; however, on and after |
26 | | January 1, 2024, in no event shall the discount allowed to any |
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1 | | person be less than $5 in any calendar year or more than $1,000 |
2 | | in any calendar year.
|
3 | | If any payment provided for in this Section exceeds the |
4 | | operator's liabilities under this Act, as shown on an original |
5 | | return, the Department may authorize the operator to credit |
6 | | such excess payment against liability subsequently to be |
7 | | remitted to the Department under this Act, in accordance with |
8 | | reasonable rules adopted by the Department. If the Department |
9 | | subsequently determines that all or any part of the credit |
10 | | taken was not actually due to the operator, the operator's |
11 | | discount shall be reduced by an amount equal to the difference |
12 | | between the discount as applied to the credit taken and that |
13 | | actually due, and that operator shall be liable for penalties |
14 | | and interest on such difference. |
15 | | Beginning February 1, 2024, each month the Department |
16 | | shall pay into the Working Families Fund an amount equal to any |
17 | | net revenue realized for the preceding month as a result of the |
18 | | limit on the vendor's discount of $1,000 annually and the |
19 | | difference between the vendor's discount of 2% and 2.1%. |
20 | | There shall be deposited in the Build Illinois Fund in the |
21 | | State
Treasury for each State fiscal year 40% of the amount of |
22 | | total
net proceeds from the tax imposed by subsection (a) of |
23 | | Section 3 net of any such proceeds paid into the Working |
24 | | Families Fund .
Of the remaining 60% net of any such proceeds |
25 | | paid into the Working Families Fund , $5,000,000 shall be |
26 | | deposited in the Illinois
Sports Facilities Fund and credited |
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1 | | to the Subsidy Account each fiscal
year by making monthly |
2 | | deposits in the amount of 1/8 of $5,000,000 plus
cumulative |
3 | | deficiencies in such deposits for prior months, and an
|
4 | | additional $8,000,000 shall be deposited in the Illinois |
5 | | Sports Facilities
Fund and credited to the Advance Account |
6 | | each fiscal year by making monthly
deposits in the amount of |
7 | | 1/8 of $8,000,000 plus any cumulative deficiencies
in such |
8 | | deposits for prior months; provided, that for fiscal years |
9 | | ending
after June 30, 2001, the amount to be so deposited into |
10 | | the Illinois
Sports Facilities Fund and credited to the |
11 | | Advance Account each fiscal year
shall be increased from |
12 | | $8,000,000 to the then applicable Advance Amount and
the |
13 | | required monthly deposits beginning with July 2001 shall be in |
14 | | the amount
of 1/8 of the then applicable Advance Amount plus |
15 | | any cumulative deficiencies
in those deposits for prior |
16 | | months. (The deposits of the additional $8,000,000
or the then |
17 | | applicable Advance Amount, as applicable,
during each fiscal |
18 | | year shall be treated as advances
of funds to the Illinois |
19 | | Sports Facilities Authority for its corporate
purposes to the |
20 | | extent paid to the Authority or its trustee and shall be
repaid |
21 | | into the General Revenue Fund in the State Treasury by the |
22 | | State
Treasurer on behalf of the Authority pursuant to Section |
23 | | 19 of the Illinois
Sports Facilities Authority Act, as |
24 | | amended. If in any fiscal year the full
amount of the then |
25 | | applicable Advance Amount
is not repaid into the General |
26 | | Revenue Fund, then the deficiency shall be paid
from the |
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1 | | amount in the Local Government Distributive Fund that would |
2 | | otherwise
be allocated to the City of Chicago under the State |
3 | | Revenue Sharing Act.)
|
4 | | For purposes of the foregoing paragraph, the term "Advance |
5 | | Amount"
means, for fiscal year 2002, $22,179,000, and for |
6 | | subsequent fiscal years
through fiscal year 2033, 105.615% of |
7 | | the Advance Amount for the immediately
preceding fiscal year, |
8 | | rounded up to the nearest $1,000.
|
9 | | Of the remaining 60% of the amount of total net proceeds |
10 | | prior to August 1, 2011 from the tax
imposed by subsection (a) |
11 | | of Section 3 after all required deposits in the
Illinois |
12 | | Sports Facilities Fund, the amount equal to 8% of the net |
13 | | revenue
realized from this Act plus an amount equal to
8% of |
14 | | the net revenue realized from any tax imposed under Section |
15 | | 4.05 of the
Chicago World's Fair-1992 Authority Act during the |
16 | | preceding month shall be
deposited in the Local Tourism Fund |
17 | | each month for purposes authorized by
Section 605-705 of the |
18 | | Department of Commerce and Economic Opportunity Law (20 ILCS |
19 | | 605/605-705). Of the remaining 60% of the amount of total net |
20 | | proceeds less any such proceeds paid into the Working Families |
21 | | Fund beginning on August 1, 2011 from the tax imposed by |
22 | | subsection (a) of Section 3 after all required deposits in the |
23 | | Illinois Sports Facilities Fund, an amount equal to 8% of the |
24 | | net revenue realized from this Act plus an amount equal to 8% |
25 | | of the net revenue realized from any tax imposed under Section |
26 | | 4.05 of the Chicago World's Fair-1992 Authority Act during the |
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1 | | preceding month shall be deposited as follows: 18% of such |
2 | | amount shall be deposited into the Chicago Travel Industry |
3 | | Promotion Fund for the purposes described in subsection (n) of |
4 | | Section 5 of the Metropolitan Pier and Exposition Authority |
5 | | Act and the remaining 82% of such amount shall be deposited |
6 | | into the Local Tourism Fund each month for purposes authorized |
7 | | by Section 605-705 of the Department of Commerce and Economic |
8 | | Opportunity Law. Beginning on August 1, 1999 and ending on |
9 | | July 31, 2011, an amount equal to 4.5% of the net revenue
|
10 | | realized from the Hotel Operators' Occupation Tax Act during |
11 | | the preceding
month shall be deposited into the International |
12 | | Tourism Fund for the purposes
authorized in Section 605-707 of |
13 | | the Department of Commerce
and Economic Opportunity Law. |
14 | | Beginning on August 1, 2011, an amount equal to 4.5% of the net |
15 | | revenue realized from this Act net of any such proceeds paid |
16 | | into the Working Families Fund during the preceding month |
17 | | shall be deposited as follows: 55% of such amount shall be |
18 | | deposited into the Chicago Travel Industry Promotion Fund for |
19 | | the purposes described in subsection (n) of Section 5 of the |
20 | | Metropolitan Pier and Exposition Authority Act and the |
21 | | remaining 45% of such amount deposited into the International |
22 | | Tourism Fund for the purposes authorized in Section 605-707 of |
23 | | the Department of Commerce and Economic Opportunity Law. "Net
|
24 | | revenue realized for a month" means the revenue collected by |
25 | | the State under
that Act during the previous month less the |
26 | | amount paid out during that same
month as refunds to taxpayers |
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1 | | for overpayment of liability under that Act.
|
2 | | After making all these deposits, all other proceeds of the |
3 | | tax imposed under
subsection (a) of Section 3 shall be |
4 | | deposited in the Tourism Promotion Fund in
the State Treasury. |
5 | | All moneys received by the Department from the additional
tax |
6 | | imposed under subsection (b) of Section 3 net of any such |
7 | | proceeds paid into the Working Families Fund shall be |
8 | | deposited into the Build
Illinois Fund in the State Treasury.
|
9 | | The Department may, upon separate written notice to a |
10 | | taxpayer, require
the taxpayer to prepare and file with the |
11 | | Department on a form prescribed
by the Department within not |
12 | | less than 60 days after receipt of the notice
an annual |
13 | | information return for the tax year specified in the notice.
|
14 | | Such annual return to the Department shall include a statement |
15 | | of gross
receipts as shown by the operator's last State income |
16 | | tax return. If the
total receipts of the business as reported |
17 | | in the State income tax return
do not agree with the gross |
18 | | receipts reported to the Department for the
same period, the |
19 | | operator shall attach to his annual information return a
|
20 | | schedule showing a reconciliation of the 2 amounts and the |
21 | | reasons for the
difference. The operator's annual information |
22 | | return to the Department
shall also disclose pay roll |
23 | | information of the operator's business during
the year covered |
24 | | by such return and any additional reasonable information
which |
25 | | the Department deems would be helpful in determining the |
26 | | accuracy of
the monthly, quarterly or annual tax returns by |
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1 | | such operator as
hereinbefore provided for in this Section.
|
2 | | If the annual information return required by this Section |
3 | | is not filed
when and as required the taxpayer shall be liable |
4 | | for a penalty in an
amount determined in accordance with |
5 | | Section 3-4 of the Uniform Penalty and
Interest Act until such |
6 | | return is filed as required, the penalty to be
assessed and |
7 | | collected in the same manner as any other penalty provided
for |
8 | | in this Act.
|
9 | | The chief executive officer, proprietor, owner or highest |
10 | | ranking manager
shall sign the annual return to certify the |
11 | | accuracy of the information
contained therein. Any person who |
12 | | willfully signs the annual return containing
false or |
13 | | inaccurate information shall be guilty of perjury and punished
|
14 | | accordingly. The annual return form prescribed by the |
15 | | Department shall
include a warning that the person signing the |
16 | | return may be liable for perjury.
|
17 | | The foregoing portion of this Section concerning the |
18 | | filing of an annual
information return shall not apply to an |
19 | | operator who is not required to
file an income tax return with |
20 | | the United States Government.
|
21 | | (Source: P.A. 102-16, eff. 6-17-21.)
|
22 | | Section 45. The Motor Fuel Tax Law is amended by changing |
23 | | Sections 2b, 6, and 6a as follows:
|
24 | | (35 ILCS 505/2b) (from Ch. 120, par. 418b)
|
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1 | | Sec. 2b. Receiver's monthly return. In addition to the tax |
2 | | collection and reporting responsibilities
imposed elsewhere in |
3 | | this Act, a person who is required to pay the tax imposed
by |
4 | | Section 2a of this Act shall pay the tax to the Department by |
5 | | return showing
all fuel purchased, acquired or received and |
6 | | sold, distributed or used during
the preceding calendar month
|
7 | | including losses of fuel as the result of evaporation or |
8 | | shrinkage due to
temperature variations, and such other |
9 | | reasonable information as the
Department may require.
Losses |
10 | | of fuel as the result of evaporation or shrinkage due to |
11 | | temperature
variations may not exceed 1% of the total gallons |
12 | | in
storage at the
beginning of the month, plus the receipts of |
13 | | gallonage during the month, minus
the gallonage remaining in |
14 | | storage at the end of the month. Any loss reported
that is in |
15 | | excess of this amount shall be subject to the tax imposed by
|
16 | | Section
2a of this Law.
On and after July 1, 2001, for each |
17 | | 6-month period January through June, net
losses of fuel (for |
18 | | each category of fuel that is required to be reported on a
|
19 | | return) as the result of evaporation or shrinkage due to |
20 | | temperature variations
may not exceed 1% of the total gallons |
21 | | in storage at the beginning of each
January, plus the receipts |
22 | | of gallonage each January through June, minus the
gallonage |
23 | | remaining in storage at the end of each June. On and after July |
24 | | 1,
2001, for each 6-month period July through December, net |
25 | | losses of fuel (for
each category of fuel that is required to |
26 | | be reported on a return) as the
result of evaporation or |
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1 | | shrinkage due to temperature variations may not exceed
1% of |
2 | | the total gallons in storage at the beginning of each July, |
3 | | plus the
receipts of gallonage each July through December, |
4 | | minus the gallonage remaining
in storage at the end of each |
5 | | December. Any net loss reported that is in
excess of this |
6 | | amount shall be subject to the tax imposed by Section 2a of |
7 | | this
Law. For purposes of this Section, "net loss" means the |
8 | | number of gallons
gained through temperature variations minus |
9 | | the number of gallons lost through
temperature variations or |
10 | | evaporation for each of the respective 6-month
periods.
|
11 | | The return shall be prescribed by the Department and shall |
12 | | be filed
between the 1st and 20th days of each calendar month. |
13 | | The Department may, in
its discretion, combine the returns |
14 | | filed under this Section, Section 5, and
Section 5a of this |
15 | | Act. The return must be accompanied by appropriate
|
16 | | computer-generated magnetic media supporting schedule data in |
17 | | the format
required by the Department, unless, as provided by |
18 | | rule, the Department grants
an exception upon petition of a |
19 | | taxpayer. If the return is filed timely, the
seller shall take |
20 | | a discount of 2% through June 30, 2003 and 1.75%
thereafter |
21 | | which is allowed to reimburse
the seller for
the expenses |
22 | | incurred in keeping records, preparing and filing returns,
|
23 | | collecting and remitting the tax and supplying data to the |
24 | | Department on
request. Prior to January 1, 2024, the vendor |
25 | | discount amount shall be 1.75%. On and after January 1, 2024, |
26 | | the vendor discount amount shall be 2% of the proceeds |
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1 | | collected during the calendar year; however, on and after |
2 | | January 1, 2024, in no event shall the discount allowed to any |
3 | | person be less than $5 in any calendar year or more than $1,000 |
4 | | in any calendar year.
The discount, however, shall be |
5 | | applicable only to the amount
of payment
which accompanies a |
6 | | return that is filed timely in accordance with this
Section. |
7 | | The discount under this Section is not allowed for taxes paid |
8 | | on aviation fuel that are subject to the revenue use |
9 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.
|
10 | | Beginning on January 1, 2020 and ending with returns due |
11 | | on January 20, 2021, each person who is required to pay the tax |
12 | | imposed under Section 2a of this Act on aviation fuel sold or |
13 | | used in this State during the preceding calendar month shall, |
14 | | instead of reporting and paying tax on aviation fuel as |
15 | | otherwise required by this Section, report and pay such tax on |
16 | | a separate aviation fuel tax return or a separate line on the |
17 | | return. The requirements related to the return shall be as |
18 | | otherwise provided in this Section. Notwithstanding any other |
19 | | provisions of this Act to the contrary, a person required to |
20 | | pay the tax imposed by Section 2a of this Act on aviation fuel |
21 | | shall file all aviation fuel tax returns and shall make all |
22 | | aviation fuel tax payments by electronic means in the manner |
23 | | and form required by the Department. For purposes of this Law, |
24 | | "aviation fuel" means jet fuel and aviation gasoline. |
25 | | If any payment provided for in this Section exceeds the |
26 | | receiver's liabilities under this Act, as shown on an original |
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1 | | return, the Department may authorize the receiver to credit |
2 | | such excess payment against liability subsequently to be |
3 | | remitted to the Department under this Act, in accordance with |
4 | | reasonable rules adopted by the Department. If the Department |
5 | | subsequently determines that all or any part of the credit |
6 | | taken was not actually due to the receiver, the receiver's |
7 | | discount shall be reduced by an amount equal to the difference |
8 | | between the discount as applied to the credit taken and that |
9 | | actually due, and that receiver shall be liable for penalties |
10 | | and interest on such difference. |
11 | | (Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; |
12 | | 101-604, eff. 12-13-19.)
|
13 | | (35 ILCS 505/6) (from Ch. 120, par. 422)
|
14 | | Sec. 6. Collection of tax; distributors. A distributor who |
15 | | sells or
distributes any motor fuel, which he is
required by |
16 | | Section 5 to report to the Department when filing a return,
|
17 | | shall (except as hereinafter provided) collect at the time of |
18 | | such sale and
distribution, the amount of tax imposed under |
19 | | this Act on all such motor
fuel sold and distributed, and at |
20 | | the time of making a return, the
distributor shall pay to the |
21 | | Department the amount so collected less a discount
of 2% |
22 | | through June 30, 2003 and 1.75% thereafter which is allowed to
|
23 | | reimburse the distributor for the
expenses incurred
in keeping |
24 | | records, preparing and filing returns, collecting and |
25 | | remitting
the tax and supplying data to the Department on |
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1 | | request, and shall also
pay to the Department an amount equal |
2 | | to the amount that would be collectible
as a tax in the event |
3 | | of a sale thereof on all such motor fuel used by said
|
4 | | distributor during the period covered by the return. Prior to |
5 | | July 1, 2003, the discount amount shall be 2%. From July 1, |
6 | | 2003 through December 31, 2023, the discount amount shall be |
7 | | 1.75%. On and after January 1, 2024, the discount amount shall |
8 | | be 2% of the proceeds collected during the calendar year; |
9 | | however, on and after January 1, 2024, in no event shall the |
10 | | discount allowed to any distributor be less than $5 in any |
11 | | calendar year or more than $1,000 in any calendar year.
|
12 | | However, no payment shall be made based upon dyed diesel fuel |
13 | | used
by the distributor for non-highway purposes.
The discount
|
14 | | shall only be applicable to the amount of tax payment which |
15 | | accompanies a
return which is filed timely in accordance with |
16 | | Section 5 of this Act.
In each subsequent sale of motor fuel on |
17 | | which the amount of tax imposed under
this Act has been |
18 | | collected as provided in this Section, the amount so
collected |
19 | | shall be added to the selling price, so that the amount of tax |
20 | | is
paid ultimately by the user of the motor fuel. However, no |
21 | | collection or
payment shall be made in the case of the sale or |
22 | | use of any motor fuel to the
extent to which such sale or use |
23 | | of motor fuel may not, under the constitution
and statutes of |
24 | | the United States, be made the subject of taxation by this
|
25 | | State. A person whose license to act as a distributor of fuel |
26 | | has been revoked
shall, at the time of making a return, also |
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1 | | pay to the Department an amount
equal to the amount that would |
2 | | be collectible as a tax in the event of a sale
thereof on all |
3 | | motor fuel, which he is required by the second paragraph of
|
4 | | Section 5 to report to the Department in making a return, and |
5 | | which he had on
hand on the date on which the license was |
6 | | revoked, and with respect to which no
tax had been previously |
7 | | paid under this Act.
|
8 | | A distributor may make tax free sales of motor fuel, with |
9 | | respect to
which he is otherwise required to collect the tax, |
10 | | only as specified in the following items 1 through 7.
|
11 | | 1. When the sale is made to a person holding a valid |
12 | | unrevoked license
as a distributor, by making a specific |
13 | | notation thereof on invoices or sales
slip covering each |
14 | | sale.
|
15 | | 2. When the sale is made with delivery to a purchaser |
16 | | outside of this
State.
|
17 | | 3. When the sale is made to the Federal Government or |
18 | | its
instrumentalities.
|
19 | | 4. When the sale is made to a municipal corporation |
20 | | owning and operating
a local transportation system for |
21 | | public service in this State when an
official certificate |
22 | | of exemption is obtained in lieu of the tax.
|
23 | | 5. When the sale is made to a privately owned public |
24 | | utility owning and
operating 2 axle vehicles designed and |
25 | | used for transporting more than 7
passengers, which |
26 | | vehicles are used as common carriers in general
|
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1 | | transportation of passengers, are not devoted to any |
2 | | specialized purpose
and are operated entirely within the |
3 | | territorial limits of a single
municipality or of any |
4 | | group of contiguous municipalities, or in a close
radius |
5 | | thereof, and the operations of which are subject to the |
6 | | regulations
of the Illinois Commerce Commission, when an |
7 | | official certificate of
exemption is obtained in lieu of |
8 | | the tax.
|
9 | | 6. When a sale of special fuel is made to a person |
10 | | holding a valid,
unrevoked license as a supplier, by |
11 | | making a specific notation thereof on
the invoice or sales |
12 | | slip covering each such sale.
|
13 | | 7. When a sale of dyed diesel fuel is made by the |
14 | | licensed distributor to the end user of the fuel who is not |
15 | | a licensed
distributor or a licensed supplier for |
16 | | non-highway purposes and the fuel is (i) delivered from a |
17 | | vehicle designed for the specific purpose of such sales |
18 | | and delivered directly into a stationary bulk storage tank |
19 | | that displays the notice required by Section 4f of this |
20 | | Act, (ii) delivered from a vehicle designed for the |
21 | | specific purpose of such sales and delivered directly into |
22 | | the fuel supply tanks of non-highway vehicles that are not |
23 | | required to be registered for highway use, or (iii) |
24 | | dispensed from a dyed diesel fuel dispensing facility that |
25 | | has withdrawal facilities that are not readily accessible |
26 | | to and are not capable of dispensing dyed diesel fuel into |
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1 | | the fuel supply tank of a motor vehicle. |
2 | | A specific notation is required on
the
invoice or |
3 | | sales slip covering such sales, and any supporting
|
4 | | documentation that may be required by the Department must |
5 | | be obtained by the distributor.
The distributor shall |
6 | | obtain and
keep the supporting documentation in such form |
7 | | as the Department may require by
rule.
|
8 | | For purposes of this item 7, a dyed diesel fuel |
9 | | dispensing facility is considered to have withdrawal |
10 | | facilities that are "not readily accessible to and not |
11 | | capable of dispensing dyed diesel fuel into the fuel |
12 | | supply tank of a motor vehicle" only if the dyed diesel |
13 | | fuel is delivered from: (i) a dispenser hose that is short |
14 | | enough so that it will not reach the fuel supply tank of a |
15 | | motor vehicle or (ii) a dispenser that is enclosed by a |
16 | | fence or other physical barrier so that a vehicle cannot |
17 | | pull alongside the dispenser to permit fueling. |
18 | | 8. (Blank).
|
19 | | All special fuel sold or used for non-highway purposes |
20 | | must have a dye
added in accordance with Section 4d of this |
21 | | Law.
|
22 | | All suits or other proceedings brought for the purpose of |
23 | | recovering any
taxes, interest or penalties due the State of |
24 | | Illinois under this Act may
be maintained in the name of the |
25 | | Department.
|
26 | | (Source: P.A. 102-1019, eff. 5-27-22.)
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1 | | (35 ILCS 505/6a) (from Ch. 120, par. 422a)
|
2 | | Sec. 6a. Collection of tax; suppliers. A supplier, other |
3 | | than a licensed
distributor, who sells or
distributes any |
4 | | special fuel, which he is required by Section 5a to report
to |
5 | | the Department when filing a return, shall (except as |
6 | | hereinafter
provided) collect at the time of such sale and |
7 | | distribution, the amount of
tax imposed under this Act on all |
8 | | such special fuel sold and distributed,
and at the time of |
9 | | making a return, the supplier shall pay to the
Department the |
10 | | amount so collected less a discount of 2% through June 30,
2003 |
11 | | and 1.75% thereafter which
is allowed
to reimburse the |
12 | | supplier for the expenses incurred in keeping records,
|
13 | | preparing and filing returns, collecting and remitting the tax |
14 | | and
supplying data to the Department on request, and shall |
15 | | also pay to the
Department an amount equal to the amount that |
16 | | would be collectible as a tax
in the event of a sale thereof on |
17 | | all such special fuel used by said
supplier during the period |
18 | | covered by the return. Prior to July 1, 2003, the discount |
19 | | amount shall be 2%. From July 1, 2003 through December 31, |
20 | | 2023, the discount amount shall be 1.75%. On and after January |
21 | | 1, 2024, the discount amount shall be 2% of the proceeds |
22 | | collected during the calendar year; however, on and after |
23 | | January 1, 2024, in no event shall the discount allowed to any |
24 | | distributor be less than $5 in any calendar year or more than |
25 | | $1,000 in any calendar year. However,
no payment shall be made |
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1 | | based upon dyed diesel fuel used by said
supplier for |
2 | | non-highway purposes.
The discount
shall only be applicable to |
3 | | the amount of tax payment which accompanies a
return which is |
4 | | filed timely in accordance with Section 5(a) of this Act.
In |
5 | | each subsequent sale of special fuel on which the amount of tax |
6 | | imposed
under this Act has been collected as provided in this |
7 | | Section, the amount
so collected shall be added to the selling |
8 | | price, so that the amount of tax
is paid ultimately by the user |
9 | | of the special fuel. However,
no collection or payment shall |
10 | | be made in the case of the sale or use of
any special fuel to |
11 | | the extent to which such sale or use of motor fuel
may not, |
12 | | under the Constitution and statutes of the United States, be |
13 | | made
the subject of taxation by this State.
|
14 | | A person whose license to act as supplier of special fuel |
15 | | has been revoked
shall, at the time of making a return, also |
16 | | pay to the Department an amount
equal to the amount that would |
17 | | be collectible as a tax in the event of a
sale thereof on all |
18 | | special fuel, which he is required by the 1st paragraph
of |
19 | | Section 5a to report to the Department in making a return.
|
20 | | A supplier may make tax-free sales of special fuel, with |
21 | | respect to which
he is otherwise required to collect the tax, |
22 | | only as specified in the following items 1 through
7.
|
23 | | 1. When the sale is made to the federal government or |
24 | | its
instrumentalities.
|
25 | | 2. When the sale is made to a municipal corporation |
26 | | owning and operating
a local transportation system for |
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1 | | public service in this State when an
official certificate |
2 | | of exemption is obtained in lieu of the tax.
|
3 | | 3. When the sale is made to a privately owned public |
4 | | utility owning and
operating 2 axle vehicles designed and |
5 | | used for transporting more than 7
passengers, which |
6 | | vehicles are used as common carriers in general
|
7 | | transportation of passengers, are not devoted to any |
8 | | specialized purpose
and are operated entirely within the |
9 | | territorial limits of a single
municipality or of any |
10 | | group of contiguous municipalities, or in a close
radius |
11 | | thereof, and the operations of which are subject to the |
12 | | regulations
of the Illinois Commerce Commission, when an |
13 | | official certificate of
exemption is obtained in lieu of |
14 | | the tax.
|
15 | | 4. When a sale is made to a person holding a valid
|
16 | | unrevoked license as a supplier or a distributor by making |
17 | | a specific
notation thereof on invoice or sales slip |
18 | | covering each such sale.
|
19 | | 5. When a sale of dyed diesel fuel is made by the |
20 | | licensed supplier to the end user of the fuel who is not a
|
21 | | licensed distributor or licensed supplier
for non-highway |
22 | | purposes and the fuel is (i) delivered from a vehicle |
23 | | designed for the specific purpose of such sales and |
24 | | delivered directly into a stationary bulk storage tank |
25 | | that displays the notice required by Section 4f of this |
26 | | Act, (ii) delivered from a vehicle designed for the |
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1 | | specific purpose of such sales and delivered directly into |
2 | | the fuel supply tanks of non-highway vehicles that are not |
3 | | required to be registered for highway use, or (iii) |
4 | | dispensed from a dyed diesel fuel dispensing facility that |
5 | | has withdrawal facilities that are not readily accessible |
6 | | to and are not capable of dispensing dyed diesel fuel into |
7 | | the fuel supply tank of a motor vehicle. |
8 | | A specific notation is required on the
invoice or |
9 | | sales slip covering such sales, and any supporting
|
10 | | documentation that may be required by the Department must |
11 | | be obtained by the supplier.
The supplier shall obtain and
|
12 | | keep the supporting documentation in such form as the |
13 | | Department may require by
rule.
|
14 | | For purposes of this item 5, a dyed diesel fuel |
15 | | dispensing facility is considered to have withdrawal |
16 | | facilities that are "not readily accessible to and not |
17 | | capable of dispensing dyed diesel fuel into the fuel |
18 | | supply tank of a motor vehicle" only if the dyed diesel |
19 | | fuel is delivered from: (i) a dispenser hose that is short |
20 | | enough so that it will not reach the fuel supply tank of a |
21 | | motor vehicle or (ii) a dispenser that is enclosed by a |
22 | | fence or other physical barrier so that a vehicle cannot |
23 | | pull alongside the dispenser to permit fueling. |
24 | | 6. (Blank).
|
25 | | 7. When a sale of special fuel is made to a person |
26 | | where delivery is
made outside of this State.
|
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1 | | All special fuel sold or used for non-highway purposes |
2 | | must have a dye
added
in accordance with Section 4d of this |
3 | | Law.
|
4 | | All suits or other proceedings brought for the purpose of |
5 | | recovering any
taxes, interest or penalties due the State of |
6 | | Illinois under this Act may
be maintained in the name of the |
7 | | Department.
|
8 | | (Source: P.A. 102-1019, eff. 5-27-22.)
|
9 | | Section 50. The Telecommunications Excise Tax Act is |
10 | | amended by changing Section 6 as follows:
|
11 | | (35 ILCS 630/6) (from Ch. 120, par. 2006)
|
12 | | Sec. 6. Returns; payments. Except as provided hereinafter |
13 | | in this Section, on or before
the last day of each month, each |
14 | | retailer maintaining a place
of
business in
this State shall |
15 | | make a return to the Department for the preceding calendar
|
16 | | month, stating:
|
17 | | 1. His name;
|
18 | | 2. The address of his principal place of business, or |
19 | | the
address of
the principal place of business (if that is |
20 | | a different address) from which
he engages in the business |
21 | | of transmitting telecommunications;
|
22 | | 3. Total amount of gross charges billed by him during |
23 | | the preceding
calendar month for providing |
24 | | telecommunications during such calendar month;
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1 | | 4. Total amount received by him during the preceding |
2 | | calendar month on
credit extended;
|
3 | | 5. Deductions allowed by law;
|
4 | | 6. Gross charges which were billed by him during the |
5 | | preceding calendar
month and upon the basis of which the |
6 | | tax is imposed;
|
7 | | 7. Amount of tax (computed upon Item 6);
|
8 | | 8. Such other reasonable information as the Department |
9 | | may require.
|
10 | | Any taxpayer required to make payments under this Section |
11 | | may make the
payments by electronic funds transfer. The |
12 | | Department shall adopt
rules
necessary to effectuate a program |
13 | | of electronic funds transfer.
Any taxpayer who has average |
14 | | monthly tax billings due to the Department under
this Act and |
15 | | the Simplified Municipal Telecommunications Tax Act that |
16 | | exceed
$1,000 shall
make all payments by electronic funds |
17 | | transfer as required by rules of the
Department and shall file |
18 | | the return required by this Section by electronic
means as |
19 | | required by rules of the Department.
|
20 | | If the retailer's average monthly tax billings due to the |
21 | | Department under
this Act and the Simplified Municipal |
22 | | Telecommunications Tax Act do
not exceed $1,000, the |
23 | | Department may authorize his returns to be
filed on a
quarter |
24 | | annual basis, with the return for January, February and March |
25 | | of a
given year being due by April 30 of such year; with the |
26 | | return for
April,
May and June of a given year being due by |
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1 | | July 31st of such year;
with
the
return for July, August and |
2 | | September of a given year being due by October
31st of such |
3 | | year; and with the return of October, November and
December of |
4 | | a
given year being due by January 31st of the following year.
|
5 | | If the retailer is otherwise required to file a monthly or |
6 | | quarterly return
and if the retailer's average monthly tax |
7 | | billings due to the Department
under this Act and the |
8 | | Simplified Municipal Telecommunications Tax Act do
not
exceed |
9 | | $400, the Department may authorize his or her return to be
|
10 | | filed on an annual basis, with the return for a given year |
11 | | being due by January
31st of the following year.
|
12 | | Notwithstanding any other provision of this Article |
13 | | containing the time
within which a retailer may file his |
14 | | return, in the case of any retailer
who ceases to engage in a |
15 | | kind of business which makes him responsible for
filing |
16 | | returns under this Article, such retailer shall file a final |
17 | | return
under this Article with the Department not more than |
18 | | one month after
discontinuing such business.
|
19 | | In making such return, the retailer shall determine the |
20 | | value of any
consideration other than money received by him |
21 | | and he shall include such
value in his return. Such |
22 | | determination shall be subject to review and
revision by the |
23 | | Department in the manner hereinafter provided for the
|
24 | | correction of returns.
|
25 | | Each retailer whose average monthly liability to the |
26 | | Department under
this Article and the Simplified Municipal |
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1 | | Telecommunications Tax Act was
$25,000 or more during the |
2 | | preceding calendar year, excluding
the month of highest |
3 | | liability and the month of lowest liability in such
calendar |
4 | | year, and who is not operated by a unit of local government,
|
5 | | shall make estimated payments to the Department on or before |
6 | | the 7th, 15th,
22nd and last day of the month during which tax |
7 | | collection liability to the
Department is incurred in an |
8 | | amount not less than the lower of either 22.5%
of the |
9 | | retailer's actual tax collections for the month or 25% of the
|
10 | | retailer's actual tax collections for the same calendar month |
11 | | of the
preceding year. The amount of such quarter monthly |
12 | | payments shall be
credited against the final liability of the |
13 | | retailer's return for that
month. Any outstanding credit, |
14 | | approved by the Department, arising from
the retailer's |
15 | | overpayment of its final liability for any month may be
|
16 | | applied to reduce the amount of any subsequent quarter monthly |
17 | | payment or
credited against the final liability of the |
18 | | retailer's return for any
subsequent month. If any quarter |
19 | | monthly payment is not paid at the time
or in the amount |
20 | | required by this Section, the retailer shall be liable for
|
21 | | penalty and interest on the difference between the minimum |
22 | | amount due as a
payment and the amount of such payment actually |
23 | | and timely paid, except
insofar as the retailer has previously |
24 | | made payments for that month to the
Department in excess of the |
25 | | minimum payments previously due.
|
26 | | The retailer making the return herein provided for shall, |
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1 | | at the time of
making such return, pay to the Department the |
2 | | amount of tax herein imposed,
less a discount of 1% prior to |
3 | | January 1, 2024 and 2% on and after January 1, 2024 which is |
4 | | allowed to reimburse the retailer for the
expenses incurred in |
5 | | keeping records, billing the customer, preparing and
filing |
6 | | returns, remitting the tax, and supplying data to the |
7 | | Department upon
request. No discount may be claimed by a |
8 | | retailer on returns not timely filed
and for taxes not timely
|
9 | | remitted. On and after January 1, 2024, in no event shall the |
10 | | discount allowed to any retailer be more than $1,000 in any |
11 | | calendar year.
|
12 | | If any payment provided for in this Section exceeds the |
13 | | retailer's liabilities under this Act, as shown on an original |
14 | | return, the Department may authorize the retailer to credit |
15 | | such excess payment against liability subsequently to be |
16 | | remitted to the Department under this Act, in accordance with |
17 | | reasonable rules adopted by the Department. If the Department |
18 | | subsequently determines that all or any part of the credit |
19 | | taken was not actually due to the retailer, the retailer's |
20 | | discount shall be reduced by an amount equal to the difference |
21 | | between the discount as applied to the credit taken and that |
22 | | actually due, and that retailer shall be liable for penalties |
23 | | and interest on such difference. |
24 | | Beginning February 1, 2024, each month the Department |
25 | | shall pay into the Working Families Fund an amount equal to any |
26 | | net revenue realized for the preceding month as a result of the |
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1 | | limit on the vendor's discount of $1,000 annually, net of the |
2 | | difference between 1% and the vendor's discount of 2%. |
3 | | On and after the effective date of this Article of 1985,
of |
4 | | the moneys received by the Department of Revenue pursuant to |
5 | | this
Article, other than moneys received pursuant to the |
6 | | additional
taxes imposed
by Public Act 90-548 and net of any |
7 | | amount paid into the Working Families Fund : |
8 | | (1) $1,000,000 shall be paid each month into the |
9 | | Common School Fund; |
10 | | (2) beginning on the first day of the first calendar |
11 | | month to occur on or after the effective date of this |
12 | | amendatory Act of the 98th General Assembly, an amount |
13 | | equal to 1/12 of 5% of the cash receipts collected during |
14 | | the preceding fiscal year by the Audit Bureau of the |
15 | | Department from the tax under this Act and the Simplified |
16 | | Municipal Telecommunications Tax Act shall be paid each |
17 | | month into the Tax Compliance and Administration Fund; |
18 | | those moneys shall be used, subject to appropriation, to |
19 | | fund additional auditors and compliance personnel at the |
20 | | Department of Revenue; and |
21 | | (3) the
remainder shall be deposited into the General |
22 | | Revenue Fund. |
23 | | On and after February 1, 1998,
however, of
the moneys |
24 | | received by the Department of Revenue pursuant to the |
25 | | additional
taxes imposed
by Public Act 90-548 net of any |
26 | | amount paid into the Working Families Fund ,
one-half shall be |
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1 | | deposited
into the School Infrastructure Fund and one-half |
2 | | shall be deposited into the
Common School Fund.
On and after |
3 | | the effective date of this amendatory Act of the 91st General
|
4 | | Assembly, if in any fiscal year the total of the moneys |
5 | | deposited into the
School Infrastructure Fund under this Act |
6 | | is less than the total of the moneys
deposited into that Fund |
7 | | from the additional taxes imposed by Public Act
90-548 during |
8 | | fiscal year 1999, then, as soon as possible after the close of
|
9 | | the fiscal year, the Comptroller shall order transferred
and |
10 | | the Treasurer shall transfer from the General Revenue Fund to |
11 | | the School
Infrastructure Fund an amount equal to the |
12 | | difference between the fiscal year
total
deposits and the
|
13 | | total amount deposited into the Fund in fiscal year 1999.
|
14 | | (Source: P.A. 100-1171, eff. 1-4-19.)
|
15 | | Section 55. The Liquor Control Act of 1934 is amended by |
16 | | changing Sections 8-1 and 8-2 as follows:
|
17 | | (235 ILCS 5/8-1)
|
18 | | Sec. 8-1.
A tax is imposed upon the privilege of engaging |
19 | | in business as a
manufacturer or as an importing distributor |
20 | | of alcoholic liquor other than beer
at the rate of $0.185 per |
21 | | gallon until September 1, 2009 and $0.231 per gallon beginning |
22 | | September 1, 2009 for cider containing not less than
0.5% |
23 | | alcohol by volume nor more than 7% alcohol by volume, $0.73
per |
24 | | gallon until September 1, 2009 and $1.39 per gallon beginning |
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1 | | September 1, 2009 for wine other than
cider containing less |
2 | | than 7% alcohol by volume, and $4.50
per gallon until |
3 | | September 1, 2009 and $8.55 per gallon beginning September 1, |
4 | | 2009 on alcohol and spirits manufactured and sold or used by |
5 | | such
manufacturer, or as agent for any other person, or sold or |
6 | | used by such
importing distributor, or as agent for any other |
7 | | person. A tax is imposed
upon the privilege of engaging in |
8 | | business as a manufacturer of beer or as an
importing |
9 | | distributor of beer at the rate of $0.185 per gallon until |
10 | | September 1, 2009 and $0.231 per gallon beginning September 1, |
11 | | 2009 on
all beer, regardless of alcohol by volume, |
12 | | manufactured and sold or used by such manufacturer, or as |
13 | | agent for
any other person, or sold or used by such importing |
14 | | distributor, or as agent
for any other person. Any brewer |
15 | | manufacturing beer in this State shall be
entitled to and |
16 | | given a credit or refund of 75% of the tax imposed on each
|
17 | | gallon of beer up to 4.9 million gallons per year in any given |
18 | | calendar year
for tax paid or payable on beer produced and sold |
19 | | in the State of Illinois.
|
20 | | For purposes of this Section, "beer" means beer, ale, |
21 | | porter, stout, and other similar fermented beverages of any |
22 | | name or description containing one-half of one percent or more |
23 | | of alcohol by volume, brewed or produced from malt, wholly or |
24 | | in part, or from any substitute for malt. |
25 | | For the purpose of this Section, "cider" means any |
26 | | alcoholic beverage
obtained by the alcohol fermentation of the |
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1 | | juice of apples or pears
including, but not limited to, |
2 | | flavored, sparkling, or carbonated cider.
|
3 | | The credit or refund created by this Act shall apply to all |
4 | | beer taxes
in the calendar years 1982 through 1986.
|
5 | | The increases made by this amendatory Act of the 91st |
6 | | General Assembly in
the rates of taxes imposed under this |
7 | | Section shall apply beginning on July
1, 1999.
|
8 | | A tax at the rate of 1¢ per gallon on beer and 48¢ per |
9 | | gallon on
alcohol and spirits is also imposed upon the |
10 | | privilege of engaging in
business as a retailer or as a |
11 | | distributor who is not also an importing
distributor with |
12 | | respect to all beer and all alcohol and spirits owned
or |
13 | | possessed by such retailer or distributor when this amendatory |
14 | | Act of
1969 becomes effective, and with respect to which the |
15 | | additional tax
imposed by this amendatory Act upon |
16 | | manufacturers and importing
distributors does not apply. |
17 | | Retailers and distributors who are subject
to the additional |
18 | | tax imposed by this paragraph of this Section shall be
|
19 | | required to inventory such alcoholic liquor and to pay this |
20 | | additional
tax in a manner prescribed by the Department.
|
21 | | The provisions of this Section shall be construed to apply |
22 | | to any
importing distributor engaging in business in this |
23 | | State, whether
licensed or not.
|
24 | | However, such tax is not imposed upon any such business as |
25 | | to any
alcoholic liquor shipped outside Illinois by an |
26 | | Illinois licensed
manufacturer or importing distributor, nor |
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1 | | as to any alcoholic liquor
delivered in Illinois by an |
2 | | Illinois licensed manufacturer or importing
distributor to a |
3 | | purchaser for immediate transportation by the purchaser
to |
4 | | another state into which the purchaser has a legal right, |
5 | | under the
laws of such state, to import such alcoholic liquor, |
6 | | nor as to any
alcoholic liquor other than beer sold by one |
7 | | Illinois licensed
manufacturer or importing distributor to |
8 | | another Illinois licensed
manufacturer or importing |
9 | | distributor to the extent to which the sale of
alcoholic |
10 | | liquor other than beer by one Illinois licensed manufacturer
|
11 | | or importing distributor to another Illinois licensed |
12 | | manufacturer or
importing distributor is authorized by the |
13 | | licensing provisions of this
Act, nor to alcoholic liquor |
14 | | whether manufactured in or imported into
this State when sold |
15 | | to a "non-beverage user" licensed by the State for
use in the |
16 | | manufacture of any of the following when they are unfit for
|
17 | | beverage purposes:
|
18 | | Patent and proprietary medicines and medicinal, |
19 | | antiseptic, culinary
and toilet preparations;
|
20 | | Flavoring extracts and syrups and food products;
|
21 | | Scientific, industrial and chemical products, excepting |
22 | | denatured
alcohol;
|
23 | | Or for scientific, chemical, experimental or mechanical |
24 | | purposes;
|
25 | | Nor is the tax imposed upon the privilege of engaging in |
26 | | any business
in interstate commerce or otherwise, which |
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1 | | business may not, under the
Constitution and Statutes of the |
2 | | United States, be made the subject of
taxation by this State.
|
3 | | The tax herein imposed shall be in addition to all other |
4 | | occupation
or privilege taxes imposed by the State of Illinois |
5 | | or political
subdivision thereof.
|
6 | | If any alcoholic liquor manufactured in or imported into |
7 | | this State
is sold to a licensed manufacturer or importing |
8 | | distributor by a
licensed manufacturer or importing |
9 | | distributor to be used solely as an
ingredient in the |
10 | | manufacture of any beverage for human consumption, the
tax |
11 | | imposed upon such purchasing manufacturer or importing |
12 | | distributor
shall be reduced by the amount of the taxes which |
13 | | have been paid by the
selling manufacturer or importing |
14 | | distributor under this Act as to such
alcoholic liquor so used |
15 | | to the Department of Revenue.
|
16 | | If any person received any alcoholic liquors from a |
17 | | manufacturer or
importing distributor, with respect to which |
18 | | alcoholic liquors no tax is
imposed under this Article, and |
19 | | such alcoholic liquor shall thereafter
be disposed of in such |
20 | | manner or under such circumstances as may cause
the same to |
21 | | become the base for the tax imposed by this Article, such
|
22 | | person shall make the same reports and returns, pay the same |
23 | | taxes and
be subject to all other provisions of this Article |
24 | | relating to
manufacturers and importing distributors.
|
25 | | Nothing in this Article shall be construed to require the |
26 | | payment to
the Department of the taxes imposed by this Article |
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1 | | more than once with
respect to any quantity of alcoholic |
2 | | liquor sold or used within this
State.
|
3 | | No tax is imposed by this Act on sales of alcoholic liquor |
4 | | by
Illinois licensed foreign importers to Illinois licensed |
5 | | importing
distributors.
|
6 | | Beginning February 1, 2024, each month the Department |
7 | | shall pay into the Working Families Fund an amount equal to any |
8 | | net proceeds for the preceding month as a result of changes in |
9 | | this amendatory Act of the 103rd General Assembly to the |
10 | | discount allowed to distributors under Section 8-2 this Act. |
11 | | All of the proceeds of the additional tax imposed by Public Act |
12 | | 96-34 net of any portion paid into the Working Families Fund |
13 | | shall be deposited by the Department into the Capital Projects |
14 | | Fund. The remainder of the tax imposed by this Act shall be |
15 | | deposited by the Department into the General Revenue Fund. |
16 | | A manufacturer of beer that imports or transfers beer into |
17 | | this State must comply with the provisions of this Section |
18 | | with regard to the beer imported into this State. |
19 | | The provisions of this Section 8-1 are severable under |
20 | | Section 1.31 of the Statute on Statutes.
|
21 | | (Source: P.A. 100-885, eff. 8-14-18; 101-16, eff. 6-14-19.)
|
22 | | (235 ILCS 5/8-2) (from Ch. 43, par. 159)
|
23 | | Sec. 8-2. Payments; reports. It is the duty of each |
24 | | manufacturer with respect to alcoholic
liquor produced or |
25 | | imported by such manufacturer, or purchased tax-free by
such |
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1 | | manufacturer from another manufacturer or importing
|
2 | | distributor, and of each importing distributor as to alcoholic |
3 | | liquor
purchased by such importing distributor from foreign |
4 | | importers or from
anyone from any point in the United States |
5 | | outside of this State or
purchased tax-free from another |
6 | | manufacturer or importing
distributor, to pay the tax imposed |
7 | | by Section 8-1 to the
Department of Revenue on or before the |
8 | | 15th day of the calendar month
following the calendar month in |
9 | | which such alcoholic liquor is sold or used
by such |
10 | | manufacturer or by such importing distributor other than in an
|
11 | | authorized tax-free manner or to pay that tax electronically |
12 | | as provided in
this Section.
|
13 | | Each manufacturer and each importing distributor shall
|
14 | | make payment under one of the following methods: (1) on or |
15 | | before the
15th day of each calendar month, file in person or |
16 | | by United States
first-class
mail, postage pre-paid,
with the |
17 | | Department of Revenue, on
forms prescribed and furnished by |
18 | | the Department, a report in writing in
such form as may be |
19 | | required by the Department in order to compute, and
assure the |
20 | | accuracy of, the tax due on all taxable sales and uses of
|
21 | | alcoholic liquor occurring during the preceding month. Payment |
22 | | of the tax
in the amount disclosed by the report shall |
23 | | accompany the report or, (2) on
or
before the 15th day of each |
24 | | calendar month, electronically file with the
Department of |
25 | | Revenue, on forms prescribed and furnished by the Department, |
26 | | an
electronic report in such form as may be required by the |
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1 | | Department in order to
compute,
and assure the accuracy of, |
2 | | the tax due on all taxable sales and uses of
alcoholic liquor
|
3 | | occurring during the preceding month. An electronic payment of |
4 | | the tax in the
amount
disclosed by the report shall accompany |
5 | | the report. A manufacturer or
distributor who
files an |
6 | | electronic report and electronically pays the tax imposed |
7 | | pursuant to
Section 8-1
to the Department of Revenue on or |
8 | | before the 15th day of the calendar month
following
the |
9 | | calendar month in which such alcoholic liquor is sold or used |
10 | | by that
manufacturer or
importing distributor other than in an |
11 | | authorized tax-free manner shall pay to
the
Department the |
12 | | amount of the tax imposed pursuant to Section 8-1, less a
|
13 | | discount
which is allowed to reimburse the manufacturer or |
14 | | importing distributor
for the
expenses incurred in keeping and |
15 | | maintaining records, preparing and filing the
electronic
|
16 | | returns, remitting the tax, and supplying data to the |
17 | | Department upon
request.
|
18 | | The discount shall be in an amount as follows:
|
19 | | (1) For original returns due on or after January 1, |
20 | | 2003 through
September 30, 2003, the discount shall be |
21 | | 1.75% or $1,250 per return, whichever
is less;
|
22 | | (2) For original returns due on or after October 1, |
23 | | 2003 through September
30, 2004, the discount shall be 2% |
24 | | or $3,000 per return, whichever is less; and
|
25 | | (3) For original returns due on or after October 1, |
26 | | 2004, the discount
shall
be 2% or $2,000 per return, |
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1 | | whichever is less ; and .
|
2 | | (4) For original returns due on or after January 1, |
3 | | 2024, 2% of the proceeds collected during the calendar |
4 | | year; however, on and after January 1, 2024, in no event |
5 | | shall the discount allowed to any manufacturer or |
6 | | distributor be less than $5 in any calendar year or more |
7 | | than $1,000 in any calendar year. |
8 | | The Department may, if it deems it necessary in order to |
9 | | insure the
payment of the tax imposed by this Article, require |
10 | | returns to be made
more frequently than and covering periods |
11 | | of less than a month. Such return
shall contain such further |
12 | | information as the Department may reasonably
require.
|
13 | | It shall be presumed that all alcoholic liquors acquired |
14 | | or made by any
importing distributor or manufacturer have been |
15 | | sold or used by him in this
State and are the basis for the tax |
16 | | imposed by this Article unless proven,
to the satisfaction of |
17 | | the Department, that such alcoholic liquors are (1)
still in |
18 | | the possession of such importing distributor or manufacturer, |
19 | | or
(2) prior to the termination of possession have been lost by |
20 | | theft or
through unintentional destruction, or (3) that such |
21 | | alcoholic liquors are
otherwise exempt from taxation under |
22 | | this Act.
|
23 | | If any payment provided for in this Section exceeds the |
24 | | manufacturer's or importing distributor's liabilities under |
25 | | this Act, as shown on an original report, the manufacturer or |
26 | | importing distributor may credit such excess payment against |
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1 | | liability subsequently to be remitted to the Department under |
2 | | this Act, in accordance with reasonable rules adopted by the |
3 | | Department. If the Department subsequently determines that all |
4 | | or any part of the credit taken was not actually due to the |
5 | | manufacturer or importing distributor, the manufacturer's or |
6 | | importing distributor's discount shall be reduced by an amount |
7 | | equal to the difference between the discount as applied to the |
8 | | credit taken and that actually due, and the manufacturer or |
9 | | importing distributor shall be liable for penalties and |
10 | | interest on such difference. |
11 | | The Department may require any foreign importer to file |
12 | | monthly
information returns, by the 15th day of the month |
13 | | following the month which
any such return covers, if the |
14 | | Department determines this to be necessary
to the proper |
15 | | performance of the Department's functions and duties under
|
16 | | this Act. Such return shall contain such information as the |
17 | | Department may
reasonably require.
|
18 | | Every manufacturer and importing distributor, except for a
|
19 | | manufacturer or importing distributor that in the preceding
|
20 | | year had less than $50,000 of tax liability under this |
21 | | Article, shall also file, with the
Department, a bond in an |
22 | | amount not less than $1,000 and not to exceed
$100,000 on a |
23 | | form to be approved by, and with a surety or sureties
|
24 | | satisfactory to, the Department. Such bond shall be |
25 | | conditioned upon the
manufacturer or importing distributor |
26 | | paying to the Department all monies
becoming due from such |
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1 | | manufacturer or importing distributor under this
Article. The |
2 | | Department shall fix the penalty of such bond in each case,
|
3 | | taking into consideration the amount of alcoholic liquor |
4 | | expected to be
sold and used by such manufacturer or importing |
5 | | distributor, and the
penalty fixed by the Department shall be |
6 | | sufficient, in the Department's
opinion, to protect the State |
7 | | of Illinois against failure to pay any amount
due under this |
8 | | Article, but the amount of the penalty fixed by the
Department |
9 | | shall not exceed twice the amount of tax liability of a monthly
|
10 | | return, nor shall the amount of such penalty be less than |
11 | | $1,000. The
Department shall notify the State Commission of |
12 | | the Department's approval or
disapproval of any such |
13 | | manufacturer's or importing distributor's bond, or
of the |
14 | | termination or cancellation of any such bond, or of the |
15 | | Department's
direction to a manufacturer or importing |
16 | | distributor that he must file
additional bond in order to |
17 | | comply with this Section. The Commission shall
not issue a |
18 | | license to any applicant for a manufacturer's or importing
|
19 | | distributor's license unless the Commission has received a |
20 | | notification
from the Department showing that such applicant |
21 | | has filed a satisfactory
bond with the Department hereunder |
22 | | and that such bond has been approved by
the Department. |
23 | | Failure by any licensed manufacturer or importing
distributor |
24 | | to keep a satisfactory bond in effect with the Department or to
|
25 | | furnish additional bond to the Department, when required |
26 | | hereunder by the
Department to do so, shall be grounds for the |
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1 | | revocation or suspension of
such manufacturer's or importing |
2 | | distributor's license by the Commission.
If a manufacturer or |
3 | | importing distributor fails to pay any amount due
under this |
4 | | Article, his bond with the Department shall be deemed |
5 | | forfeited,
and the Department may institute a suit in its own |
6 | | name on such bond.
|
7 | | After notice and opportunity for a hearing the State |
8 | | Commission may
revoke or suspend the license of any |
9 | | manufacturer or importing distributor
who fails to comply with |
10 | | the provisions of this Section. Notice of such
hearing and the |
11 | | time and place thereof shall be in writing and shall
contain a |
12 | | statement of the charges against the licensee. Such notice may |
13 | | be
given by United States registered or certified mail with |
14 | | return receipt
requested, addressed to the person concerned at |
15 | | his last known address and
shall be given not less than 7 days |
16 | | prior to the date fixed for the
hearing. An order revoking or |
17 | | suspending a license under the provisions of
this Section may |
18 | | be reviewed in the manner provided in Section 7-10
of this Act. |
19 | | No new license shall be granted to a person
whose license has |
20 | | been revoked for a violation of this Section or, in case
of |
21 | | suspension, shall such suspension be terminated until he has |
22 | | paid to the
Department all taxes and penalties which he owes |
23 | | the State under the
provisions of this Act.
|
24 | | Every manufacturer or importing distributor who has, as |
25 | | verified by
the Department, continuously complied with the |
26 | | conditions of the bond under
this Act for a period of 2 years |
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1 | | shall be considered to be a prior
continuous compliance |
2 | | taxpayer. In determining the consecutive period of
time for |
3 | | qualification as a prior continuous compliance taxpayer, any
|
4 | | consecutive period of time of qualifying compliance |
5 | | immediately prior to
the effective date of this amendatory Act |
6 | | of 1987 shall be credited to any
manufacturer or importing |
7 | | distributor.
|
8 | | A manufacturer or importing distributor that is a prior |
9 | | continuous compliance taxpayer under this Section and becomes |
10 | | a successor as the result of an acquisition, merger, or |
11 | | consolidation of a manufacturer or importing distributor shall |
12 | | be deemed to be a prior continuous compliance taxpayer with |
13 | | respect to the acquired, merged, or consolidated entity.
|
14 | | Every prior continuous compliance taxpayer shall be exempt |
15 | | from the bond
requirements of this Act until the Department |
16 | | has determined the taxpayer
to be delinquent in the filing of |
17 | | any return or deficient in the payment of
any tax under this |
18 | | Act. Any taxpayer who fails to pay an admitted or
established |
19 | | liability under this Act may also be required to post bond or
|
20 | | other acceptable security with the Department guaranteeing the |
21 | | payment of
such admitted or established liability.
|
22 | | The Department shall discharge any surety and shall |
23 | | release and return
any bond or security deposit assigned, |
24 | | pledged or otherwise provided to it
by a taxpayer under this |
25 | | Section within 30 days after: (1) such taxpayer
becomes a |
26 | | prior continuous compliance taxpayer; or (2) such taxpayer has
|