103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB5844

 

Introduced 5/14/2024, by Rep. Will Guzzardi

 

SYNOPSIS AS INTRODUCED:
 
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
50 ILCS 753/20

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, on and after January 1, 2025, the vendor discount under those Acts is 2.5%, not to exceed $500 per month in the aggregate. Amends the Prepaid Wireless 9-1-1 Surcharge Act. Provides that the vendor discount under the Act may not exceed $500 per month. Effective January 1, 2025.


LRB103 40647 HLH 73366 b

 

 

A BILL FOR

 

HB5844LRB103 40647 HLH 73366 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Use Tax Act is amended by changing Section 9
5as follows:
 
6    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
7    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990 and
15before January 1, 2025, and 2.5% on and after January 1, 2025,
16or $5 per calendar year, whichever is greater, which is
17allowed to reimburse the retailer for expenses incurred in
18collecting the tax, keeping records, preparing and filing
19returns, remitting the tax and supplying data to the
20Department on request. Beginning with returns due on or after
21January 1, 2025, the discount allowed in this Section, the
22Retailers' Occupation Tax Act, the Service Occupation Tax Act,
23and the Service Use Tax Act, including any local tax

 

 

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1administered by the Department and reported on the same
2return, shall not exceed $500 per month in the aggregate for
3returns other than transaction returns filed during the month.
4When determining the discount allowed under this Section,
5retailers shall include the amount of tax that would have been
6due at the 6.25% rate but for the 1.25% rate imposed on sales
7tax holiday items under Public Act 102-700. The discount under
8this Section is not allowed for the 1.25% portion of taxes paid
9on aviation fuel that is subject to the revenue use
10requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When
11determining the discount allowed under this Section, retailers
12shall include the amount of tax that would have been due at the
131% rate but for the 0% rate imposed under Public Act 102-700.
14In the case of retailers who report and pay the tax on a
15transaction by transaction basis, as provided in this Section,
16such discount shall be taken with each such tax remittance
17instead of when such retailer files his periodic return, but,
18beginning with returns due on or after January 1, 2025, the
19discount allowed under this Section and the Retailers'
20Occupation Tax Act, including any local tax administered by
21the Department and reported on the same transaction return,
22shall not exceed $500 per month for all transaction returns
23filed during the month. The discount allowed under this
24Section is allowed only for returns that are filed in the
25manner required by this Act. The Department may disallow the
26discount for retailers whose certificate of registration is

 

 

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

 

 

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1and food that has been prepared for immediate consumption)
2which were received during the preceding calendar month,
3quarter, or year, as appropriate, and upon which tax would
4have been due but for the 0% rate imposed under Public Act
5102-700. The return shall also include the amount of tax that
6would have been due on food for human consumption that is to be
7consumed off the premises where it is sold (other than
8alcoholic beverages, food consisting of or infused with adult
9use cannabis, soft drinks, and food that has been prepared for
10immediate consumption) but for the 0% rate imposed under
11Public Act 102-700.
12    On and after January 1, 2018, except for returns required
13to be filed prior to January 1, 2023 for motor vehicles,
14watercraft, aircraft, and trailers that are required to be
15registered with an agency of this State, with respect to
16retailers whose annual gross receipts average $20,000 or more,
17all returns required to be filed pursuant to this Act shall be
18filed electronically. On and after January 1, 2023, with
19respect to retailers whose annual gross receipts average
20$20,000 or more, all returns required to be filed pursuant to
21this Act, including, but not limited to, returns for motor
22vehicles, watercraft, aircraft, and trailers that are required
23to be registered with an agency of this State, shall be filed
24electronically. Retailers who demonstrate that they do not
25have access to the Internet or demonstrate hardship in filing
26electronically may petition the Department to waive the

 

 

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

 

 

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1reporting and paying tax on aviation fuel as otherwise
2required by this Section, report and pay such tax on a separate
3aviation fuel tax return. The requirements related to the
4return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, retailers collecting tax on aviation fuel shall file
7all aviation fuel tax returns and shall make all aviation fuel
8tax payments by electronic means in the manner and form
9required by the Department. For purposes of this Section,
10"aviation fuel" means jet fuel and aviation gasoline.
11    If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15    Notwithstanding any other provision of this Act to the
16contrary, retailers subject to tax on cannabis shall file all
17cannabis tax returns and shall make all cannabis tax payments
18by electronic means in the manner and form required by the
19Department.
20    Beginning October 1, 1993, a taxpayer who has an average
21monthly tax liability of $150,000 or more shall make all
22payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1994, a taxpayer who has
24an average monthly tax liability of $100,000 or more shall
25make all payments required by rules of the Department by
26electronic funds transfer. Beginning October 1, 1995, a

 

 

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

 

 

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1    All taxpayers required to make payment by electronic funds
2transfer and any taxpayers authorized to voluntarily make
3payments by electronic funds transfer shall make those
4payments in the manner authorized by the Department.
5    The Department shall adopt such rules as are necessary to
6effectuate a program of electronic funds transfer and the
7requirements of this Section.
8    Before October 1, 2000, if the taxpayer's average monthly
9tax liability to the Department under this Act, the Retailers'
10Occupation Tax Act, the Service Occupation Tax Act, the
11Service Use Tax Act was $10,000 or more during the preceding 4
12complete calendar quarters, he shall file a return with the
13Department each month by the 20th day of the month next
14following the month during which such tax liability is
15incurred and shall make payments to the Department on or
16before the 7th, 15th, 22nd and last day of the month during
17which such liability is incurred. On and after October 1,
182000, if the taxpayer's average monthly tax liability to the
19Department under this Act, the Retailers' Occupation Tax Act,
20the Service Occupation Tax Act, and the Service Use Tax Act was
21$20,000 or more during the preceding 4 complete calendar
22quarters, he shall file a return with the Department each
23month by the 20th day of the month next following the month
24during which such tax liability is incurred and shall make
25payment to the Department on or before the 7th, 15th, 22nd and
26last day of the month during which such liability is incurred.

 

 

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1If the month during which such tax liability is incurred began
2prior to January 1, 1985, each payment shall be in an amount
3equal to 1/4 of the taxpayer's actual liability for the month
4or an amount set by the Department not to exceed 1/4 of the
5average monthly liability of the taxpayer to the Department
6for the preceding 4 complete calendar quarters (excluding the
7month of highest liability and the month of lowest liability
8in such 4 quarter period). If the month during which such tax
9liability is incurred begins on or after January 1, 1985, and
10prior to January 1, 1987, each payment shall be in an amount
11equal to 22.5% of the taxpayer's actual liability for the
12month or 27.5% of the taxpayer's liability for the same
13calendar month of the preceding year. If the month during
14which such tax liability is incurred begins on or after
15January 1, 1987, and prior to January 1, 1988, each payment
16shall be in an amount equal to 22.5% of the taxpayer's actual
17liability for the month or 26.25% of the taxpayer's liability
18for the same calendar month of the preceding year. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1988, and prior to January 1, 1989, or begins on or
21after January 1, 1996, each payment shall be in an amount equal
22to 22.5% of the taxpayer's actual liability for the month or
2325% of the taxpayer's liability for the same calendar month of
24the preceding year. If the month during which such tax
25liability is incurred begins on or after January 1, 1989, and
26prior to January 1, 1996, each payment shall be in an amount

 

 

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

 

 

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1month of lowest liability) is less than $19,000 or until such
2taxpayer's average monthly liability to the Department as
3computed for each calendar quarter of the 4 preceding complete
4calendar quarter period is less than $20,000. However, if a
5taxpayer can show the Department that a substantial change in
6the taxpayer's business has occurred which causes the taxpayer
7to anticipate that his average monthly tax liability for the
8reasonably foreseeable future will fall below the $20,000
9threshold stated above, then such taxpayer may petition the
10Department for a change in such taxpayer's reporting status.
11The Department shall change such taxpayer's reporting status
12unless it finds that such change is seasonal in nature and not
13likely to be long term. Quarter monthly payment status shall
14be determined under this paragraph as if the rate reduction to
151.25% in Public Act 102-700 on sales tax holiday items had not
16occurred. For quarter monthly payments due on or after July 1,
172023 and through June 30, 2024, "25% of the taxpayer's
18liability for the same calendar month of the preceding year"
19shall be determined as if the rate reduction to 1.25% in Public
20Act 102-700 on sales tax holiday items had not occurred.
21Quarter monthly payment status shall be determined under this
22paragraph as if the rate reduction to 0% in Public Act 102-700
23on food for human consumption that is to be consumed off the
24premises where it is sold (other than alcoholic beverages,
25food consisting of or infused with adult use cannabis, soft
26drinks, and food that has been prepared for immediate

 

 

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1consumption) had not occurred. For quarter monthly payments
2due under this paragraph on or after July 1, 2023 and through
3June 30, 2024, "25% of the taxpayer's liability for the same
4calendar month of the preceding year" shall be determined as
5if the rate reduction to 0% in Public Act 102-700 had not
6occurred. If any such quarter monthly payment is not paid at
7the time or in the amount required by this Section, then the
8taxpayer shall be liable for penalties and interest on the
9difference between the minimum amount due and the amount of
10such quarter monthly payment actually and timely paid, except
11insofar as the taxpayer has previously made payments for that
12month to the Department in excess of the minimum payments
13previously due as provided in this Section. The Department
14shall make reasonable rules and regulations to govern the
15quarter monthly payment amount and quarter monthly payment
16dates for taxpayers who file on other than a calendar monthly
17basis.
18    If any such payment provided for in this Section exceeds
19the taxpayer's liabilities under this Act, the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act and the
21Service Use Tax Act, as shown by an original monthly return,
22the Department shall issue to the taxpayer a credit memorandum
23no later than 30 days after the date of payment, which
24memorandum may be submitted by the taxpayer to the Department
25in payment of tax liability subsequently to be remitted by the
26taxpayer to the Department or be assigned by the taxpayer to a

 

 

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

 

 

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

 

 

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1for each such item of tangible personal property which the
2retailer sells, except that if, in the same transaction, (i) a
3retailer of aircraft, watercraft, motor vehicles or trailers
4transfers more than one aircraft, watercraft, motor vehicle or
5trailer to another aircraft, watercraft, motor vehicle or
6trailer retailer for the purpose of resale or (ii) a retailer
7of aircraft, watercraft, motor vehicles, or trailers transfers
8more than one aircraft, watercraft, motor vehicle, or trailer
9to a purchaser for use as a qualifying rolling stock as
10provided in Section 3-55 of this Act, then that seller may
11report the transfer of all the aircraft, watercraft, motor
12vehicles or trailers involved in that transaction to the
13Department on the same uniform invoice-transaction reporting
14return form. For purposes of this Section, "watercraft" means
15a Class 2, Class 3, or Class 4 watercraft as defined in Section
163-2 of the Boat Registration and Safety Act, a personal
17watercraft, or any boat equipped with an inboard motor.
18    In addition, with respect to motor vehicles, watercraft,
19aircraft, and trailers that are required to be registered with
20an agency of this State, every person who is engaged in the
21business of leasing or renting such items and who, in
22connection with such business, sells any such item to a
23retailer for the purpose of resale is, notwithstanding any
24other provision of this Section to the contrary, authorized to
25meet the return-filing requirement of this Act by reporting
26the transfer of all the aircraft, watercraft, motor vehicles,

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

HB5844- 22 -LRB103 40647 HLH 73366 b

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

 

 

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

 

 

HB5844- 24 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 25 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 26 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 27 -LRB103 40647 HLH 73366 b

1as provided in the preceding paragraph or in any amendment
2thereto hereafter enacted, the following specified monthly
3installment of the amount requested in the certificate of the
4Chairman of the Metropolitan Pier and Exposition Authority
5provided under Section 8.25f of the State Finance Act, but not
6in excess of the sums designated as "Total Deposit", shall be
7deposited in the aggregate from collections under Section 9 of
8the Use Tax Act, Section 9 of the Service Use Tax Act, Section
99 of the Service Occupation Tax Act, and Section 3 of the
10Retailers' Occupation Tax Act into the McCormick Place
11Expansion Project Fund in the specified fiscal years.
12Fiscal YearTotal Deposit
131993         $0
141994 53,000,000
151995 58,000,000
161996 61,000,000
171997 64,000,000
181998 68,000,000
191999 71,000,000
202000 75,000,000
212001 80,000,000
222002 93,000,000
232003 99,000,000
242004103,000,000
252005108,000,000
262006113,000,000

 

 

HB5844- 28 -LRB103 40647 HLH 73366 b

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021300,000,000
162022300,000,000
172023300,000,000
182024 300,000,000
192025 300,000,000
202026 300,000,000
212027 375,000,000
222028 375,000,000
232029 375,000,000
242030 375,000,000
252031 375,000,000
262032 375,000,000

 

 

HB5844- 29 -LRB103 40647 HLH 73366 b

12033 375,000,000
22034375,000,000
32035375,000,000
42036450,000,000
5and
6each fiscal year
7thereafter that bonds
8are outstanding under
9Section 13.2 of the
10Metropolitan Pier and
11Exposition Authority Act,
12but not after fiscal year 2060.
13    Beginning July 20, 1993 and in each month of each fiscal
14year thereafter, one-eighth of the amount requested in the
15certificate of the Chairman of the Metropolitan Pier and
16Exposition Authority for that fiscal year, less the amount
17deposited into the McCormick Place Expansion Project Fund by
18the State Treasurer in the respective month under subsection
19(g) of Section 13 of the Metropolitan Pier and Exposition
20Authority Act, plus cumulative deficiencies in the deposits
21required under this Section for previous months and years,
22shall be deposited into the McCormick Place Expansion Project
23Fund, until the full amount requested for the fiscal year, but
24not in excess of the amount specified above as "Total
25Deposit", has been deposited.
26    Subject to payment of amounts into the Capital Projects

 

 

HB5844- 30 -LRB103 40647 HLH 73366 b

1Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, for aviation fuel sold on or after December 1, 2019,
5the Department shall each month deposit into the Aviation Fuel
6Sales Tax Refund Fund an amount estimated by the Department to
7be required for refunds of the 80% portion of the tax on
8aviation fuel under this Act. The Department shall only
9deposit moneys into the Aviation Fuel Sales Tax Refund Fund
10under this paragraph for so long as the revenue use
11requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
12binding on the State.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois
18Tax Increment Fund 0.27% of 80% of the net revenue realized for
19the preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
21    Subject to payment of amounts into the Build Illinois
22Fund, the McCormick Place Expansion Project Fund, the Illinois
23Tax Increment Fund, and the Energy Infrastructure Fund
24pursuant to the preceding paragraphs or in any amendments to
25this Section hereafter enacted, beginning on the first day of
26the first calendar month to occur on or after August 26, 2014

 

 

HB5844- 31 -LRB103 40647 HLH 73366 b

1(the effective date of Public Act 98-1098), each month, from
2the collections made under Section 9 of the Use Tax Act,
3Section 9 of the Service Use Tax Act, Section 9 of the Service
4Occupation Tax Act, and Section 3 of the Retailers' Occupation
5Tax Act, the Department shall pay into the Tax Compliance and
6Administration Fund, to be used, subject to appropriation, to
7fund additional auditors and compliance personnel at the
8Department of Revenue, an amount equal to 1/12 of 5% of 80% of
9the cash receipts collected during the preceding fiscal year
10by the Audit Bureau of the Department under the Use Tax Act,
11the Service Use Tax Act, the Service Occupation Tax Act, the
12Retailers' Occupation Tax Act, and associated local occupation
13and use taxes administered by the Department.
14    Subject to payments of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, and the Tax Compliance and Administration
17Fund as provided in this Section, beginning on July 1, 2018 the
18Department shall pay each month into the Downstate Public
19Transportation Fund the moneys required to be so paid under
20Section 2-3 of the Downstate Public Transportation Act.
21    Subject to successful execution and delivery of a
22public-private agreement between the public agency and private
23entity and completion of the civic build, beginning on July 1,
242023, of the remainder of the moneys received by the
25Department under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and this Act, the Department shall

 

 

HB5844- 32 -LRB103 40647 HLH 73366 b

1deposit the following specified deposits in the aggregate from
2collections under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and the Retailers' Occupation Tax
4Act, as required under Section 8.25g of the State Finance Act
5for distribution consistent with the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7The moneys received by the Department pursuant to this Act and
8required to be deposited into the Civic and Transit
9Infrastructure Fund are subject to the pledge, claim, and
10charge set forth in Section 25-55 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12As used in this paragraph, "civic build", "private entity",
13"public-private agreement", and "public agency" have the
14meanings provided in Section 25-10 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16        Fiscal Year............................Total Deposit
17        2024....................................$200,000,000
18        2025....................................$206,000,000
19        2026....................................$212,200,000
20        2027....................................$218,500,000
21        2028....................................$225,100,000
22        2029....................................$288,700,000
23        2030....................................$298,900,000
24        2031....................................$309,300,000
25        2032....................................$320,100,000
26        2033....................................$331,200,000

 

 

HB5844- 33 -LRB103 40647 HLH 73366 b

1        2034....................................$341,200,000
2        2035....................................$351,400,000
3        2036....................................$361,900,000
4        2037....................................$372,800,000
5        2038....................................$384,000,000
6        2039....................................$395,500,000
7        2040....................................$407,400,000
8        2041....................................$419,600,000
9        2042....................................$432,200,000
10        2043....................................$445,100,000
11    Beginning July 1, 2021 and until July 1, 2022, subject to
12the payment of amounts into the State and Local Sales Tax
13Reform Fund, the Build Illinois Fund, the McCormick Place
14Expansion Project Fund, the Illinois Tax Increment Fund, and
15the Tax Compliance and Administration Fund as provided in this
16Section, the Department shall pay each month into the Road
17Fund the amount estimated to represent 16% of the net revenue
18realized from the taxes imposed on motor fuel and gasohol.
19Beginning July 1, 2022 and until July 1, 2023, subject to the
20payment of amounts into the State and Local Sales Tax Reform
21Fund, the Build Illinois Fund, the McCormick Place Expansion
22Project Fund, the Illinois Tax Increment Fund, and the Tax
23Compliance and Administration Fund as provided in this
24Section, the Department shall pay each month into the Road
25Fund the amount estimated to represent 32% of the net revenue
26realized from the taxes imposed on motor fuel and gasohol.

 

 

HB5844- 34 -LRB103 40647 HLH 73366 b

1Beginning July 1, 2023 and until July 1, 2024, subject to the
2payment of amounts into the State and Local Sales Tax Reform
3Fund, the Build Illinois Fund, the McCormick Place Expansion
4Project Fund, the Illinois Tax Increment Fund, and the Tax
5Compliance and Administration Fund as provided in this
6Section, the Department shall pay each month into the Road
7Fund the amount estimated to represent 48% of the net revenue
8realized from the taxes imposed on motor fuel and gasohol.
9Beginning July 1, 2024 and until July 1, 2025, subject to the
10payment of amounts into the State and Local Sales Tax Reform
11Fund, the Build Illinois Fund, the McCormick Place Expansion
12Project Fund, the Illinois Tax Increment Fund, and the Tax
13Compliance and Administration Fund as provided in this
14Section, the Department shall pay each month into the Road
15Fund the amount estimated to represent 64% of the net revenue
16realized from the taxes imposed on motor fuel and gasohol.
17Beginning on July 1, 2025, subject to the payment of amounts
18into the State and Local Sales Tax Reform Fund, the Build
19Illinois Fund, the McCormick Place Expansion Project Fund, the
20Illinois Tax Increment Fund, and the Tax Compliance and
21Administration Fund as provided in this Section, the
22Department shall pay each month into the Road Fund the amount
23estimated to represent 80% of the net revenue realized from
24the taxes imposed on motor fuel and gasohol. As used in this
25paragraph "motor fuel" has the meaning given to that term in
26Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the

 

 

HB5844- 35 -LRB103 40647 HLH 73366 b

1meaning given to that term in Section 3-40 of this Act.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the State
4Treasury and 25% shall be reserved in a special account and
5used only for the transfer to the Common School Fund as part of
6the monthly transfer from the General Revenue Fund in
7accordance with Section 8a of the State Finance Act.
8    As soon as possible after the first day of each month, upon
9certification of the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Motor Fuel Tax Fund an amount
12equal to 1.7% of 80% of the net revenue realized under this Act
13for the second preceding month. Beginning April 1, 2000, this
14transfer is no longer required and shall not be made.
15    Net revenue realized for a month shall be the revenue
16collected by the State pursuant to this Act, less the amount
17paid out during that month as refunds to taxpayers for
18overpayment of liability.
19    For greater simplicity of administration, manufacturers,
20importers and wholesalers whose products are sold at retail in
21Illinois by numerous retailers, and who wish to do so, may
22assume the responsibility for accounting and paying to the
23Department all tax accruing under this Act with respect to
24such sales, if the retailers who are affected do not make
25written objection to the Department to this arrangement.
26(Source: P.A. 102-700, Article 60, Section 60-15, eff.

 

 

HB5844- 36 -LRB103 40647 HLH 73366 b

14-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
37-28-23.)
 
4    Section 10. The Service Use Tax Act is amended by changing
5Section 9 as follows:
 
6    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
7    Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax (except as otherwise provided) at the time when he
10is required to file his return for the period during which such
11tax was collected, less a discount of 2.1% prior to January 1,
121990, and 1.75% on and after January 1, 1990 and before January
131, 2025, and 2.5% on and after January 1, 2025, or $5 per
14calendar year, whichever is greater, which is allowed to
15reimburse the serviceman for expenses incurred in collecting
16the tax, keeping records, preparing and filing returns,
17remitting the tax and supplying data to the Department on
18request. Beginning with returns due on or after January 1,
192025, the vendor's discount allowed in this Section, the
20Retailers' Occupation Tax Act, the Service Occupation Tax Act,
21and the Use Tax Act, including any local tax administered by
22the Department and reported on the same return, shall not
23exceed $500 per month in the aggregate. When determining the
24discount allowed under this Section, servicemen shall include

 

 

HB5844- 37 -LRB103 40647 HLH 73366 b

1the amount of tax that would have been due at the 1% rate but
2for the 0% rate imposed under this amendatory Act of the 102nd
3General Assembly. The discount under this Section is not
4allowed for the 1.25% portion of taxes paid on aviation fuel
5that is subject to the revenue use requirements of 49 U.S.C.
647107(b) and 49 U.S.C. 47133. The discount allowed under this
7Section is allowed only for returns that are filed in the
8manner required by this Act. The Department may disallow the
9discount for servicemen whose certificate of registration is
10revoked at the time the return is filed, but only if the
11Department's decision to revoke the certificate of
12registration has become final. A serviceman need not remit
13that part of any tax collected by him to the extent that he is
14required to pay and does pay the tax imposed by the Service
15Occupation Tax Act with respect to his sale of service
16involving the incidental transfer by him of the same property.
17    Except as provided hereinafter in this Section, on or
18before the twentieth day of each calendar month, such
19serviceman shall file a return for the preceding calendar
20month in accordance with reasonable Rules and Regulations to
21be promulgated by the Department. Such return shall be filed
22on a form prescribed by the Department and shall contain such
23information as the Department may reasonably require. The
24return shall include the gross receipts which were received
25during the preceding calendar month or quarter on the
26following items upon which tax would have been due but for the

 

 

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10% rate imposed under this amendatory Act of the 102nd General
2Assembly: (i) food for human consumption that is to be
3consumed off the premises where it is sold (other than
4alcoholic beverages, food consisting of or infused with adult
5use cannabis, soft drinks, and food that has been prepared for
6immediate consumption); and (ii) food prepared for immediate
7consumption and transferred incident to a sale of service
8subject to this Act or the Service Occupation Tax Act by an
9entity licensed under the Hospital Licensing Act, the Nursing
10Home Care Act, the Assisted Living and Shared Housing Act, the
11ID/DD Community Care Act, the MC/DD Act, the Specialized
12Mental Health Rehabilitation Act of 2013, or the Child Care
13Act of 1969, or an entity that holds a permit issued pursuant
14to the Life Care Facilities Act. The return shall also include
15the amount of tax that would have been due on the items listed
16in the previous sentence but for the 0% rate imposed under this
17amendatory Act of the 102nd General Assembly.
18    On and after January 1, 2018, with respect to servicemen
19whose annual gross receipts average $20,000 or more, all
20returns required to be filed pursuant to this Act shall be
21filed electronically. Servicemen who demonstrate that they do
22not have access to the Internet or demonstrate hardship in
23filing electronically may petition the Department to waive the
24electronic filing requirement.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

HB5844- 39 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 40 -LRB103 40647 HLH 73366 b

1otherwise provided in this Section. Notwithstanding any other
2provisions of this Act to the contrary, servicemen collecting
3tax on aviation fuel shall file all aviation fuel tax returns
4and shall make all aviation fuel tax payments by electronic
5means in the manner and form required by the Department. For
6purposes of this Section, "aviation fuel" means jet fuel and
7aviation gasoline.
8    If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12    Notwithstanding any other provision of this Act to the
13contrary, servicemen subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17    Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall
22make all payments required by rules of the Department by
23electronic funds transfer. Beginning October 1, 1995, a
24taxpayer who has an average monthly tax liability of $50,000
25or more shall make all payments required by rules of the
26Department by electronic funds transfer. Beginning October 1,

 

 

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12000, a taxpayer who has an annual tax liability of $200,000 or
2more shall make all payments required by rules of the
3Department by electronic funds transfer. The term "annual tax
4liability" shall be the sum of the taxpayer's liabilities
5under this Act, and under all other State and local occupation
6and use tax laws administered by the Department, for the
7immediately preceding calendar year. The term "average monthly
8tax liability" means the sum of the taxpayer's liabilities
9under this Act, and under all other State and local occupation
10and use tax laws administered by the Department, for the
11immediately preceding calendar year divided by 12. Beginning
12on October 1, 2002, a taxpayer who has a tax liability in the
13amount set forth in subsection (b) of Section 2505-210 of the
14Department of Revenue Law shall make all payments required by
15rules of the Department by electronic funds transfer.
16    Before August 1 of each year beginning in 1993, the
17Department shall notify all taxpayers required to make
18payments by electronic funds transfer. All taxpayers required
19to make payments by electronic funds transfer shall make those
20payments for a minimum of one year beginning on October 1.
21    Any taxpayer not required to make payments by electronic
22funds transfer may make payments by electronic funds transfer
23with the permission of the Department.
24    All taxpayers required to make payment by electronic funds
25transfer and any taxpayers authorized to voluntarily make
26payments by electronic funds transfer shall make those

 

 

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

 

 

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

 

 

HB5844- 44 -LRB103 40647 HLH 73366 b

1such tax to the Department when filing such return.
2    If experience indicates such action to be practicable, the
3Department may prescribe and furnish a combination or joint
4return which will enable servicemen, who are required to file
5returns hereunder and also under the Service Occupation Tax
6Act, to furnish all the return information required by both
7Acts on the one form.
8    Where the serviceman has more than one business registered
9with the Department under separate registration hereunder,
10such serviceman shall not file each return that is due as a
11single return covering all such registered businesses, but
12shall file separate returns for each such registered business.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Tax Reform Fund, a special fund in
15the State Treasury, the net revenue realized for the preceding
16month from the 1% tax imposed under this Act.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund 20% of the
19net revenue realized for the preceding month from the 6.25%
20general rate on transfers of tangible personal property, other
21than (i) tangible personal property which is purchased outside
22Illinois at retail from a retailer and which is titled or
23registered by an agency of this State's government and (ii)
24aviation fuel sold on or after December 1, 2019. This
25exception for aviation fuel only applies for so long as the
26revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

 

 

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147133 are binding on the State.
2    For aviation fuel sold on or after December 1, 2019, each
3month the Department shall pay into the State Aviation Program
4Fund 20% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be
7required for refunds of the 20% portion of the tax on aviation
8fuel under this Act, which amount shall be deposited into the
9Aviation Fuel Sales Tax Refund Fund. The Department shall only
10pay moneys into the State Aviation Program Fund and the
11Aviation Fuel Sales Tax Refund Fund under this Act for so long
12as the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund 100% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25    Beginning July 1, 2013, each month the Department shall
26pay into the Underground Storage Tank Fund from the proceeds

 

 

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

 

 

HB5844- 47 -LRB103 40647 HLH 73366 b

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

 

 

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

 

 

HB5844- 49 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 50 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 51 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 52 -LRB103 40647 HLH 73366 b

1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total
7Deposit", has been deposited.
8    Subject to payment of amounts into the Capital Projects
9Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, for aviation fuel sold on or after December 1, 2019,
13the Department shall each month deposit into the Aviation Fuel
14Sales Tax Refund Fund an amount estimated by the Department to
15be required for refunds of the 80% portion of the tax on
16aviation fuel under this Act. The Department shall only
17deposit moneys into the Aviation Fuel Sales Tax Refund Fund
18under this paragraph for so long as the revenue use
19requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20binding on the State.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois
26Tax Increment Fund 0.27% of 80% of the net revenue realized for

 

 

HB5844- 53 -LRB103 40647 HLH 73366 b

1the preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3    Subject to payment of amounts into the Build Illinois
4Fund, the McCormick Place Expansion Project Fund, the Illinois
5Tax Increment Fund, pursuant to the preceding paragraphs or in
6any amendments to this Section hereafter enacted, beginning on
7the first day of the first calendar month to occur on or after
8August 26, 2014 (the effective date of Public Act 98-1098),
9each month, from the collections made under Section 9 of the
10Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
11the Service Occupation Tax Act, and Section 3 of the
12Retailers' Occupation Tax Act, the Department shall pay into
13the Tax Compliance and Administration Fund, to be used,
14subject to appropriation, to fund additional auditors and
15compliance personnel at the Department of Revenue, an amount
16equal to 1/12 of 5% of 80% of the cash receipts collected
17during the preceding fiscal year by the Audit Bureau of the
18Department under the Use Tax Act, the Service Use Tax Act, the
19Service Occupation Tax Act, the Retailers' Occupation Tax Act,
20and associated local occupation and use taxes administered by
21the Department.
22    Subject to payments of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, and the Tax Compliance and Administration
25Fund as provided in this Section, beginning on July 1, 2018 the
26Department shall pay each month into the Downstate Public

 

 

HB5844- 54 -LRB103 40647 HLH 73366 b

1Transportation Fund the moneys required to be so paid under
2Section 2-3 of the Downstate Public Transportation Act.
3    Subject to successful execution and delivery of a
4public-private agreement between the public agency and private
5entity and completion of the civic build, beginning on July 1,
62023, of the remainder of the moneys received by the
7Department under the Use Tax Act, the Service Use Tax Act, the
8Service Occupation Tax Act, and this Act, the Department shall
9deposit the following specified deposits in the aggregate from
10collections under the Use Tax Act, the Service Use Tax Act, the
11Service Occupation Tax Act, and the Retailers' Occupation Tax
12Act, as required under Section 8.25g of the State Finance Act
13for distribution consistent with the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15The moneys received by the Department pursuant to this Act and
16required to be deposited into the Civic and Transit
17Infrastructure Fund are subject to the pledge, claim, and
18charge set forth in Section 25-55 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20As used in this paragraph, "civic build", "private entity",
21"public-private agreement", and "public agency" have the
22meanings provided in Section 25-10 of the Public-Private
23Partnership for Civic and Transit Infrastructure Project Act.
24        Fiscal Year............................Total Deposit
25        2024....................................$200,000,000
26        2025....................................$206,000,000

 

 

HB5844- 55 -LRB103 40647 HLH 73366 b

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
20the payment of amounts into the State and Local Sales Tax
21Reform Fund, the Build Illinois Fund, the McCormick Place
22Expansion Project Fund, the Energy Infrastructure Fund, and
23the Tax Compliance and Administration Fund as provided in this
24Section, the Department shall pay each month into the Road
25Fund the amount estimated to represent 16% of the net revenue
26realized from the taxes imposed on motor fuel and gasohol.

 

 

HB5844- 56 -LRB103 40647 HLH 73366 b

1Beginning July 1, 2022 and until July 1, 2023, subject to the
2payment of amounts into the State and Local Sales Tax Reform
3Fund, the Build Illinois Fund, the McCormick Place Expansion
4Project Fund, the Illinois Tax Increment Fund, and the Tax
5Compliance and Administration Fund as provided in this
6Section, the Department shall pay each month into the Road
7Fund the amount estimated to represent 32% of the net revenue
8realized from the taxes imposed on motor fuel and gasohol.
9Beginning July 1, 2023 and until July 1, 2024, subject to the
10payment of amounts into the State and Local Sales Tax Reform
11Fund, the Build Illinois Fund, the McCormick Place Expansion
12Project Fund, the Illinois Tax Increment Fund, and the Tax
13Compliance and Administration Fund as provided in this
14Section, the Department shall pay each month into the Road
15Fund the amount estimated to represent 48% of the net revenue
16realized from the taxes imposed on motor fuel and gasohol.
17Beginning July 1, 2024 and until July 1, 2025, subject to the
18payment of amounts into the State and Local Sales Tax Reform
19Fund, the Build Illinois Fund, the McCormick Place Expansion
20Project Fund, the Illinois Tax Increment Fund, and the Tax
21Compliance and Administration Fund as provided in this
22Section, the Department shall pay each month into the Road
23Fund the amount estimated to represent 64% of the net revenue
24realized from the taxes imposed on motor fuel and gasohol.
25Beginning on July 1, 2025, subject to the payment of amounts
26into the State and Local Sales Tax Reform Fund, the Build

 

 

HB5844- 57 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 58 -LRB103 40647 HLH 73366 b

1overpayment of liability.
2(Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
 
3    Section 15. The Service Occupation Tax Act is amended by
4changing Section 9 as follows:
 
5    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
6    Sec. 9. Each serviceman required or authorized to collect
7the tax herein imposed shall pay to the Department the amount
8of such tax at the time when he is required to file his return
9for the period during which such tax was collectible, less a
10discount of 2.1% prior to January 1, 1990, and 1.75% on and
11after January 1, 1990 and before January 1, 2025, and 2.5% on
12and after January 1, 2025, or $5 per calendar year, whichever
13is greater, which is allowed to reimburse the serviceman for
14expenses incurred in collecting the tax, keeping records,
15preparing and filing returns, remitting the tax, and supplying
16data to the Department on request. Beginning with returns due
17on or after January 1, 2025, the vendor's discount allowed in
18this Section, the Retailers' Occupation Tax Act, the Use Tax
19Act, and the Service Use Tax Act, including any local tax
20administered by the Department and reported on the same
21return, shall not exceed $500 per month in the aggregate. When
22determining the discount allowed under this Section,
23servicemen shall include the amount of tax that would have
24been due at the 1% rate but for the 0% rate imposed under

 

 

HB5844- 59 -LRB103 40647 HLH 73366 b

1Public Act 102-700 this amendatory Act of the 102nd General
2Assembly. The discount under this Section is not allowed for
3the 1.25% portion of taxes paid on aviation fuel that is
4subject to the revenue use requirements of 49 U.S.C. 47107(b)
5and 49 U.S.C. 47133. The discount allowed under this Section
6is allowed only for returns that are filed in the manner
7required by this Act. The Department may disallow the discount
8for servicemen whose certificate of registration is revoked at
9the time the return is filed, but only if the Department's
10decision to revoke the certificate of registration has become
11final.
12    Where such tangible personal property is sold under a
13conditional sales contract, or under any other form of sale
14wherein the payment of the principal sum, or a part thereof, is
15extended beyond the close of the period for which the return is
16filed, the serviceman, in collecting the tax may collect, for
17each tax return period, only the tax applicable to the part of
18the selling price actually received during such tax return
19period.
20    Except as provided hereinafter in this Section, on or
21before the twentieth day of each calendar month, such
22serviceman shall file a return for the preceding calendar
23month in accordance with reasonable rules and regulations to
24be promulgated by the Department of Revenue. Such return shall
25be filed on a form prescribed by the Department and shall
26contain such information as the Department may reasonably

 

 

HB5844- 60 -LRB103 40647 HLH 73366 b

1require. The return shall include the gross receipts which
2were received during the preceding calendar month or quarter
3on the following items upon which tax would have been due but
4for the 0% rate imposed under Public Act 102-700 this
5amendatory Act of the 102nd General Assembly: (i) food for
6human consumption that is to be consumed off the premises
7where it is sold (other than alcoholic beverages, food
8consisting of or infused with adult use cannabis, soft drinks,
9and food that has been prepared for immediate consumption);
10and (ii) food prepared for immediate consumption and
11transferred incident to a sale of service subject to this Act
12or the Service Use Tax Act by an entity licensed under the
13Hospital Licensing Act, the Nursing Home Care Act, the
14Assisted Living and Shared Housing Act, the ID/DD Community
15Care Act, the MC/DD Act, the Specialized Mental Health
16Rehabilitation Act of 2013, or the Child Care Act of 1969, or
17an entity that holds a permit issued pursuant to the Life Care
18Facilities Act. The return shall also include the amount of
19tax that would have been due on the items listed in the
20previous sentence but for the 0% rate imposed under Public Act
21102-700 this amendatory Act of the 102nd General Assembly.
22    On and after January 1, 2018, with respect to servicemen
23whose annual gross receipts average $20,000 or more, all
24returns required to be filed pursuant to this Act shall be
25filed electronically. Servicemen who demonstrate that they do
26not have access to the Internet or demonstrate hardship in

 

 

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

 

 

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1calendar month shall, instead of reporting and paying tax as
2otherwise required by this Section, report and pay such tax on
3a separate aviation fuel tax return. The requirements related
4to the return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, servicemen transferring aviation fuel incident to
7sales of service shall file all aviation fuel tax returns and
8shall make all aviation fuel tax payments by electronic means
9in the manner and form required by the Department. For
10purposes of this Section, "aviation fuel" means jet fuel and
11aviation gasoline.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Notwithstanding any other provision of this Act to the
17contrary, servicemen subject to tax on cannabis shall file all
18cannabis tax returns and shall make all cannabis tax payments
19by electronic means in the manner and form required by the
20Department.
21    Prior to October 1, 2003, and on and after September 1,
222004 a serviceman may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Service Use
24Tax as provided in Section 3-70 of the Service Use Tax Act if
25the purchaser provides the appropriate documentation as
26required by Section 3-70 of the Service Use Tax Act. A

 

 

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1Manufacturer's Purchase Credit certification, accepted prior
2to October 1, 2003 or on or after September 1, 2004 by a
3serviceman as provided in Section 3-70 of the Service Use Tax
4Act, may be used by that serviceman to satisfy Service
5Occupation Tax liability in the amount claimed in the
6certification, not to exceed 6.25% of the receipts subject to
7tax from a qualifying purchase. A Manufacturer's Purchase
8Credit reported on any original or amended return filed under
9this Act after October 20, 2003 for reporting periods prior to
10September 1, 2004 shall be disallowed. Manufacturer's Purchase
11Credit reported on annual returns due on or after January 1,
122005 will be disallowed for periods prior to September 1,
132004. No Manufacturer's Purchase Credit may be used after
14September 30, 2003 through August 31, 2004 to satisfy any tax
15liability imposed under this Act, including any audit
16liability.
17    Beginning on July 1, 2023 and through December 31, 2032, a
18serviceman may accept a Sustainable Aviation Fuel Purchase
19Credit certification from an air common carrier-purchaser in
20satisfaction of Service Use Tax as provided in Section 3-72 of
21the Service Use Tax Act if the purchaser provides the
22appropriate documentation as required by Section 3-72 of the
23Service Use Tax Act. A Sustainable Aviation Fuel Purchase
24Credit certification accepted by a serviceman in accordance
25with this paragraph may be used by that serviceman to satisfy
26service occupation tax liability (but not in satisfaction of

 

 

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1penalty or interest) in the amount claimed in the
2certification, not to exceed 6.25% of the receipts subject to
3tax from a sale of aviation fuel. In addition, for a sale of
4aviation fuel to qualify to earn the Sustainable Aviation Fuel
5Purchase Credit, servicemen must retain in their books and
6records a certification from the producer of the aviation fuel
7that the aviation fuel sold by the serviceman and for which a
8sustainable aviation fuel purchase credit was earned meets the
9definition of sustainable aviation fuel under Section 3-72 of
10the Service Use Tax Act. The documentation must include detail
11sufficient for the Department to determine the number of
12gallons of sustainable aviation fuel sold.
13    If the serviceman's average monthly tax liability to the
14Department does not exceed $200, the Department may authorize
15his returns to be filed on a quarter annual basis, with the
16return for January, February, and March of a given year being
17due by April 20 of such year; with the return for April, May,
18and June of a given year being due by July 20 of such year;
19with the return for July, August, and September of a given year
20being due by October 20 of such year, and with the return for
21October, November, and December of a given year being due by
22January 20 of the following year.
23    If the serviceman's average monthly tax liability to the
24Department does not exceed $50, the Department may authorize
25his returns to be filed on an annual basis, with the return for
26a given year being due by January 20 of the following year.

 

 

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1    Such quarter annual and annual returns, as to form and
2substance, shall be subject to the same requirements as
3monthly returns.
4    Notwithstanding any other provision in this Act concerning
5the time within which a serviceman may file his return, in the
6case of any serviceman who ceases to engage in a kind of
7business which makes him responsible for filing returns under
8this Act, such serviceman shall file a final return under this
9Act with the Department not more than one 1 month after
10discontinuing such business.
11    Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

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

 

 

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

 

 

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1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund the revenue realized
3for the preceding month from the 1% tax imposed under this Act.
4    Beginning January 1, 1990, each month the Department shall
5pay into the County and Mass Transit District Fund 4% of the
6revenue realized for the preceding month from the 6.25%
7general rate on sales of tangible personal property other than
8aviation fuel sold on or after December 1, 2019. This
9exception for aviation fuel only applies for so long as the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the County and Mass Transit District Fund 20% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the revenue
18realized for the preceding month from the 6.25% general rate
19on transfers of tangible personal property other than aviation
20fuel sold on or after December 1, 2019. This exception for
21aviation fuel only applies for so long as the revenue use
22requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
23binding on the State.
24    For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the net revenue realized for the preceding month

 

 

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

 

 

HB5844- 70 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 71 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 72 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 73 -LRB103 40647 HLH 73366 b

1and charge set forth in Section 12 of the Build Illinois Bond
2Act.
3    Subject to payment of amounts into the Build Illinois Fund
4as provided in the preceding paragraph or in any amendment
5thereto hereafter enacted, the following specified monthly
6installment of the amount requested in the certificate of the
7Chairman of the Metropolitan Pier and Exposition Authority
8provided under Section 8.25f of the State Finance Act, but not
9in excess of the sums designated as "Total Deposit", shall be
10deposited in the aggregate from collections under Section 9 of
11the Use Tax Act, Section 9 of the Service Use Tax Act, Section
129 of the Service Occupation Tax Act, and Section 3 of the
13Retailers' Occupation Tax Act into the McCormick Place
14Expansion Project Fund in the specified fiscal years.
 
15Fiscal YearTotal Deposit
161993         $0
171994 53,000,000
181995 58,000,000
191996 61,000,000
201997 64,000,000
211998 68,000,000
221999 71,000,000
232000 75,000,000
242001 80,000,000
252002 93,000,000

 

 

HB5844- 74 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 75 -LRB103 40647 HLH 73366 b

12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033 375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17    Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

 

 

HB5844- 76 -LRB103 40647 HLH 73366 b

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4    Subject to payment of amounts into the Capital Projects
5Fund, the Build Illinois Fund, and the McCormick Place
6Expansion Project Fund pursuant to the preceding paragraphs or
7in any amendments thereto hereafter enacted, for aviation fuel
8sold on or after December 1, 2019, the Department shall each
9month deposit into the Aviation Fuel Sales Tax Refund Fund an
10amount estimated by the Department to be required for refunds
11of the 80% portion of the tax on aviation fuel under this Act.
12The Department shall only deposit moneys into the Aviation
13Fuel Sales Tax Refund Fund under this paragraph for so long as
14the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the State.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning July 1, 1993 and ending on September 30,
202013, the Department shall each month pay into the Illinois
21Tax Increment Fund 0.27% of 80% of the net revenue realized for
22the preceding month from the 6.25% general rate on the selling
23price of tangible personal property.
24    Subject to payment of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, and the
26Illinois Tax Increment Fund pursuant to the preceding

 

 

HB5844- 77 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 78 -LRB103 40647 HLH 73366 b

12023, of the remainder of the moneys received by the
2Department under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and this Act, the Department shall
4deposit the following specified deposits in the aggregate from
5collections under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and the Retailers' Occupation Tax
7Act, as required under Section 8.25g of the State Finance Act
8for distribution consistent with the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10The moneys received by the Department pursuant to this Act and
11required to be deposited into the Civic and Transit
12Infrastructure Fund are subject to the pledge, claim and
13charge set forth in Section 25-55 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15As used in this paragraph, "civic build", "private entity",
16"public-private agreement", and "public agency" have the
17meanings provided in Section 25-10 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19        Fiscal Year............................Total Deposit
20        2024....................................$200,000,000
21        2025....................................$206,000,000
22        2026....................................$212,200,000
23        2027....................................$218,500,000
24        2028....................................$225,100,000
25        2029....................................$288,700,000
26        2030....................................$298,900,000

 

 

HB5844- 79 -LRB103 40647 HLH 73366 b

1        2031....................................$309,300,000
2        2032....................................$320,100,000
3        2033....................................$331,200,000
4        2034....................................$341,200,000
5        2035....................................$351,400,000
6        2036....................................$361,900,000
7        2037....................................$372,800,000
8        2038....................................$384,000,000
9        2039....................................$395,500,000
10        2040....................................$407,400,000
11        2041....................................$419,600,000
12        2042....................................$432,200,000
13        2043....................................$445,100,000
14    Beginning July 1, 2021 and until July 1, 2022, subject to
15the payment of amounts into the County and Mass Transit
16District Fund, the Local Government Tax Fund, the Build
17Illinois Fund, the McCormick Place Expansion Project Fund, the
18Illinois Tax Increment Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 16% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232022 and until July 1, 2023, subject to the payment of amounts
24into the County and Mass Transit District Fund, the Local
25Government Tax Fund, the Build Illinois Fund, the McCormick
26Place Expansion Project Fund, the Illinois Tax Increment Fund,

 

 

HB5844- 80 -LRB103 40647 HLH 73366 b

1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the
3Road Fund the amount estimated to represent 32% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning July 1, 2023 and until July 1, 2024,
6subject to the payment of amounts into the County and Mass
7Transit District Fund, the Local Government Tax Fund, the
8Build Illinois Fund, the McCormick Place Expansion Project
9Fund, the Illinois Tax Increment Fund, and the Tax Compliance
10and Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 48% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning July 1,
142024 and until July 1, 2025, subject to the payment of amounts
15into the County and Mass Transit District Fund, the Local
16Government Tax Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment Fund,
18and the Tax Compliance and Administration Fund as provided in
19this Section, the Department shall pay each month into the
20Road Fund the amount estimated to represent 64% of the net
21revenue realized from the taxes imposed on motor fuel and
22gasohol. Beginning on July 1, 2025, subject to the payment of
23amounts into the County and Mass Transit District Fund, the
24Local Government Tax Fund, the Build Illinois Fund, the
25McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Tax Compliance and Administration Fund

 

 

HB5844- 81 -LRB103 40647 HLH 73366 b

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

 

 

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

 

 

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

 

 

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1paying to the Department all tax accruing under this Act with
2respect to such sales, if the servicemen who are affected do
3not make written objection to the Department to this
4arrangement.
5(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
6103-363, eff. 7-28-23; revised 9-25-23.)
 
7    Section 20. The Retailers' Occupation Tax Act is amended
8by changing Section 3 as follows:
 
9    (35 ILCS 120/3)  (from Ch. 120, par. 442)
10    Sec. 3. Except as provided in this Section, on or before
11the twentieth day of each calendar month, every person engaged
12in the business of selling tangible personal property at
13retail in this State during the preceding calendar month shall
14file a return with the Department, stating:
15        1. The name of the seller;
16        2. His residence address and the address of his
17    principal place of business and the address of the
18    principal place of business (if that is a different
19    address) from which he engages in the business of selling
20    tangible personal property at retail in this State;
21        3. Total amount of receipts received by him during the
22    preceding calendar month or quarter, as the case may be,
23    from sales of tangible personal property, and from
24    services furnished, by him during such preceding calendar

 

 

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1    month or quarter;
2        4. Total amount received by him during the preceding
3    calendar month or quarter on charge and time sales of
4    tangible personal property, and from services furnished,
5    by him prior to the month or quarter for which the return
6    is filed;
7        5. Deductions allowed by law;
8        6. Gross receipts which were received by him during
9    the preceding calendar month or quarter and upon the basis
10    of which the tax is imposed, including gross receipts on
11    food for human consumption that is to be consumed off the
12    premises where it is sold (other than alcoholic beverages,
13    food consisting of or infused with adult use cannabis,
14    soft drinks, and food that has been prepared for immediate
15    consumption) which were received during the preceding
16    calendar month or quarter and upon which tax would have
17    been due but for the 0% rate imposed under Public Act
18    102-700;
19        7. The amount of credit provided in Section 2d of this
20    Act;
21        8. The amount of tax due, including the amount of tax
22    that would have been due on food for human consumption
23    that is to be consumed off the premises where it is sold
24    (other than alcoholic beverages, food consisting of or
25    infused with adult use cannabis, soft drinks, and food
26    that has been prepared for immediate consumption) but for

 

 

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1    the 0% rate imposed under Public Act 102-700;
2        9. The signature of the taxpayer; and
3        10. Such other reasonable information as the
4    Department may require.
5    On and after January 1, 2018, except for returns required
6to be filed prior to January 1, 2023 for motor vehicles,
7watercraft, aircraft, and trailers that are required to be
8registered with an agency of this State, with respect to
9retailers whose annual gross receipts average $20,000 or more,
10all returns required to be filed pursuant to this Act shall be
11filed electronically. On and after January 1, 2023, with
12respect to retailers whose annual gross receipts average
13$20,000 or more, all returns required to be filed pursuant to
14this Act, including, but not limited to, returns for motor
15vehicles, watercraft, aircraft, and trailers that are required
16to be registered with an agency of this State, shall be filed
17electronically. Retailers who demonstrate that they do not
18have access to the Internet or demonstrate hardship in filing
19electronically may petition the Department to waive the
20electronic filing requirement.
21    If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25    Each return shall be accompanied by the statement of
26prepaid tax issued pursuant to Section 2e for which credit is

 

 

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1claimed.
2    Prior to October 1, 2003, and on and after September 1,
32004, a retailer may accept a Manufacturer's Purchase Credit
4certification from a purchaser in satisfaction of Use Tax as
5provided in Section 3-85 of the Use Tax Act if the purchaser
6provides the appropriate documentation as required by Section
73-85 of the Use Tax Act. A Manufacturer's Purchase Credit
8certification, accepted by a retailer prior to October 1, 2003
9and on and after September 1, 2004 as provided in Section 3-85
10of the Use Tax Act, may be used by that retailer to satisfy
11Retailers' Occupation Tax liability in the amount claimed in
12the certification, not to exceed 6.25% of the receipts subject
13to tax from a qualifying purchase. A Manufacturer's Purchase
14Credit reported on any original or amended return filed under
15this Act after October 20, 2003 for reporting periods prior to
16September 1, 2004 shall be disallowed. Manufacturer's Purchase
17Credit reported on annual returns due on or after January 1,
182005 will be disallowed for periods prior to September 1,
192004. No Manufacturer's Purchase Credit may be used after
20September 30, 2003 through August 31, 2004 to satisfy any tax
21liability imposed under this Act, including any audit
22liability.
23    Beginning on July 1, 2023 and through December 31, 2032, a
24retailer may accept a Sustainable Aviation Fuel Purchase
25Credit certification from an air common carrier-purchaser in
26satisfaction of Use Tax on aviation fuel as provided in

 

 

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1Section 3-87 of the Use Tax Act if the purchaser provides the
2appropriate documentation as required by Section 3-87 of the
3Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
4certification accepted by a retailer in accordance with this
5paragraph may be used by that retailer to satisfy Retailers'
6Occupation Tax liability (but not in satisfaction of penalty
7or interest) in the amount claimed in the certification, not
8to exceed 6.25% of the receipts subject to tax from a sale of
9aviation fuel. In addition, for a sale of aviation fuel to
10qualify to earn the Sustainable Aviation Fuel Purchase Credit,
11retailers must retain in their books and records a
12certification from the producer of the aviation fuel that the
13aviation fuel sold by the retailer and for which a sustainable
14aviation fuel purchase credit was earned meets the definition
15of sustainable aviation fuel under Section 3-87 of the Use Tax
16Act. The documentation must include detail sufficient for the
17Department to determine the number of gallons of sustainable
18aviation fuel sold.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first 2 two months of each calendar quarter, on or
25before the twentieth day of the following calendar month,
26stating:

 

 

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1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in the business of selling tangible
4    personal property at retail in this State;
5        3. The total amount of taxable receipts received by
6    him during the preceding calendar month from sales of
7    tangible personal property by him during such preceding
8    calendar month, including receipts from charge and time
9    sales, but less all 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; and
13        6. Such other reasonable information as the Department
14    may require.
15    Every person engaged in the business of selling aviation
16fuel at retail in this State during the preceding calendar
17month shall, instead of reporting and paying tax as otherwise
18required by this Section, report and pay such tax on a separate
19aviation fuel tax return. The requirements related to the
20return shall be as otherwise provided in this Section.
21Notwithstanding any other provisions of this Act to the
22contrary, retailers selling aviation fuel shall file all
23aviation fuel tax returns and shall make all aviation fuel tax
24payments by electronic means in the manner and form required
25by the Department. For purposes of this Section, "aviation
26fuel" means jet fuel and aviation gasoline.

 

 

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

 

 

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1alcoholic liquor must personally deliver, mail, or provide by
2electronic means to each retailer listed on the monthly
3statement a report containing a cumulative total of that
4distributor's, importing distributor's, or manufacturer's
5total sales of alcoholic liquor to that retailer no later than
6the 10th day of the month for the preceding month during which
7the transaction occurred. The distributor, importing
8distributor, or manufacturer shall notify the retailer as to
9the method by which the distributor, importing distributor, or
10manufacturer will provide the sales information. If the
11retailer is unable to receive the sales information by
12electronic means, the distributor, importing distributor, or
13manufacturer shall furnish the sales information by personal
14delivery or by mail. For purposes of this paragraph, the term
15"electronic means" includes, but is not limited to, the use of
16a secure Internet website, e-mail, or facsimile.
17    If a total amount of less than $1 is payable, refundable or
18creditable, such amount shall be disregarded if it is less
19than 50 cents and shall be increased to $1 if it is 50 cents or
20more.
21    Notwithstanding any other provision of this Act to the
22contrary, retailers subject to tax on cannabis shall file all
23cannabis tax returns and shall make all cannabis tax payments
24by electronic means in the manner and form required by the
25Department.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

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1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall
5make all payments required by rules of the Department by
6electronic funds transfer. Beginning October 1, 1995, a
7taxpayer who has an average monthly tax liability of $50,000
8or more shall make all payments required by rules of the
9Department by electronic funds transfer. Beginning October 1,
102000, a taxpayer who has an annual tax liability of $200,000 or
11more shall make all payments required by rules of the
12Department by electronic funds transfer. The term "annual tax
13liability" shall be the sum of the taxpayer's liabilities
14under this Act, and under all other State and local occupation
15and use tax laws administered by the Department, for the
16immediately preceding calendar year. The term "average monthly
17tax liability" shall be the sum of the taxpayer's liabilities
18under this Act, and under all other State and local occupation
19and use tax laws administered by the Department, for the
20immediately preceding calendar year divided by 12. Beginning
21on October 1, 2002, a taxpayer who has a tax liability in the
22amount set forth in subsection (b) of Section 2505-210 of the
23Department of Revenue Law shall make all payments required by
24rules of the Department by electronic funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make

 

 

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

 

 

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

 

 

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1registered business.
2    In addition, with respect to motor vehicles, watercraft,
3aircraft, and trailers that are required to be registered with
4an agency of this State, except as otherwise provided in this
5Section, every retailer selling this kind of tangible personal
6property shall file, with the Department, upon a form to be
7prescribed and supplied by the Department, a separate return
8for each such item of tangible personal property which the
9retailer sells, except that if, in the same transaction, (i) a
10retailer of aircraft, watercraft, motor vehicles, or trailers
11transfers more than one aircraft, watercraft, motor vehicle,
12or trailer to another aircraft, watercraft, motor vehicle
13retailer, or trailer retailer for the purpose of resale or
14(ii) a retailer of aircraft, watercraft, motor vehicles, or
15trailers transfers more than one aircraft, watercraft, motor
16vehicle, or trailer to a purchaser for use as a qualifying
17rolling stock as provided in Section 2-5 of this Act, then that
18seller may report the transfer of all aircraft, watercraft,
19motor vehicles, or trailers involved in that transaction to
20the Department on the same uniform invoice-transaction
21reporting return form. For purposes of this Section,
22"watercraft" means a Class 2, Class 3, or Class 4 watercraft as
23defined in Section 3-2 of the Boat Registration and Safety
24Act, a personal watercraft, or any boat equipped with an
25inboard motor.
26    In addition, with respect to motor vehicles, watercraft,

 

 

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

 

 

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

 

 

HB5844- 98 -LRB103 40647 HLH 73366 b

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

 

 

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

 

 

HB5844- 100 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 101 -LRB103 40647 HLH 73366 b

1the return under this Section shall, at the time of filing such
2return, pay to the Department the amount of tax imposed by this
3Act less a discount of 2.1% prior to January 1, 1990, and 1.75%
4on and after January 1, 1990 and before January 1, 2025, and
52.5% on and after January 1, 2025, or $5 per calendar year,
6whichever is greater, which is allowed to reimburse the
7retailer for the expenses incurred in keeping records,
8preparing and filing returns, remitting the tax and supplying
9data to the Department on request. On and after January 1,
102021, a certified service provider, as defined in the Leveling
11the Playing Field for Illinois Retail Act, filing the return
12under this Section on behalf of a remote retailer shall, at the
13time of such return, pay to the Department the amount of tax
14imposed by this Act less a discount of 1.75% before January 1,
152025 and 2.5% on and after January 1, 2025. A remote retailer
16using a certified service provider to file a return on its
17behalf, as provided in the Leveling the Playing Field for
18Illinois Retail Act, is not eligible for the discount.
19Beginning with returns due on or after January 1, 2025, the
20vendor's discount allowed in this Section, the Service
21Occupation Tax Act, the Use Tax Act, and the Service Use Tax
22Act, including any local tax administered by the Department
23and reported on the same return, shall not exceed $500 per
24month in the aggregate for returns other than transaction
25returns filed during the month. When determining the discount
26allowed under this Section, retailers shall include the amount

 

 

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1of tax that would have been due at the 1% rate but for the 0%
2rate imposed under Public Act 102-700. When determining the
3discount allowed under this Section, retailers shall include
4the amount of tax that would have been due at the 6.25% rate
5but for the 1.25% rate imposed on sales tax holiday items under
6Public Act 102-700. The discount under this Section is not
7allowed for the 1.25% portion of taxes paid on aviation fuel
8that is subject to the revenue use requirements of 49 U.S.C.
947107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
10Section 2d of this Act shall be included in the amount on which
11such 2.1% or 1.75% discount is computed. In the case of
12retailers who report and pay the tax on a transaction by
13transaction basis, as provided in this Section, such discount
14shall be taken with each such tax remittance instead of when
15such retailer files his periodic return, but, beginning with
16returns due on or after January 1, 2025, the vendor's discount
17allowed under this Section and the Use Tax Act, including any
18local tax administered by the Department and reported on the
19same transaction return, shall not exceed $500 per month for
20all transaction returns filed during the month. The discount
21allowed under this Section is allowed only for returns that
22are filed in the manner required by this Act. The Department
23may disallow the discount for retailers whose certificate of
24registration is revoked at the time the return is filed, but
25only if the Department's decision to revoke the certificate of
26registration has become final.

 

 

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

 

 

HB5844- 104 -LRB103 40647 HLH 73366 b

1average monthly liability of the taxpayer to the Department
2for the preceding 4 complete calendar quarters (excluding the
3month of highest liability and the month of lowest liability
4in such 4 quarter period). If the month during which such tax
5liability is incurred begins on or after January 1, 1985 and
6prior to January 1, 1987, each payment shall be in an amount
7equal to 22.5% of the taxpayer's actual liability for the
8month or 27.5% of the taxpayer's liability for the same
9calendar month of the preceding year. If the month during
10which such tax liability is incurred begins on or after
11January 1, 1987 and prior to January 1, 1988, each payment
12shall be in an amount equal to 22.5% of the taxpayer's actual
13liability for the month or 26.25% of the taxpayer's liability
14for the same calendar month of the preceding year. If the month
15during which such tax liability is incurred begins on or after
16January 1, 1988, and prior to January 1, 1989, or begins on or
17after January 1, 1996, each payment shall be in an amount equal
18to 22.5% of the taxpayer's actual liability for the month or
1925% of the taxpayer's liability for the same calendar month of
20the preceding year. If the month during which such tax
21liability is incurred begins on or after January 1, 1989, and
22prior to January 1, 1996, each payment shall be in an amount
23equal to 22.5% of the taxpayer's actual liability for the
24month or 25% of the taxpayer's liability for the same calendar
25month of the preceding year or 100% of the taxpayer's actual
26liability for the quarter monthly reporting period. The amount

 

 

HB5844- 105 -LRB103 40647 HLH 73366 b

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

 

 

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1month of lowest liability) is less than $19,000 or until such
2taxpayer's average monthly liability to the Department as
3computed for each calendar quarter of the 4 preceding complete
4calendar quarter period is less than $20,000. However, if a
5taxpayer can show the Department that a substantial change in
6the taxpayer's business has occurred which causes the taxpayer
7to anticipate that his average monthly tax liability for the
8reasonably foreseeable future will fall below the $20,000
9threshold stated above, then such taxpayer may petition the
10Department for a change in such taxpayer's reporting status.
11The Department shall change such taxpayer's reporting status
12unless it finds that such change is seasonal in nature and not
13likely to be long term. Quarter monthly payment status shall
14be determined under this paragraph as if the rate reduction to
150% in Public Act 102-700 on food for human consumption that is
16to be consumed off the premises where it is sold (other than
17alcoholic beverages, food consisting of or infused with adult
18use cannabis, soft drinks, and food that has been prepared for
19immediate consumption) had not occurred. For quarter monthly
20payments due under this paragraph on or after July 1, 2023 and
21through June 30, 2024, "25% of the taxpayer's liability for
22the same calendar month of the preceding year" shall be
23determined as if the rate reduction to 0% in Public Act 102-700
24had not occurred. Quarter monthly payment status shall be
25determined under this paragraph as if the rate reduction to
261.25% in Public Act 102-700 on sales tax holiday items had not

 

 

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1occurred. For quarter monthly payments due on or after July 1,
22023 and through June 30, 2024, "25% of the taxpayer's
3liability for the same calendar month of the preceding year"
4shall be determined as if the rate reduction to 1.25% in Public
5Act 102-700 on sales tax holiday items had not occurred. If any
6such quarter monthly payment is not paid at the time or in the
7amount required by this Section, then the taxpayer shall be
8liable for penalties and interest on the difference between
9the minimum amount due as a payment and the amount of such
10quarter monthly payment actually and timely paid, except
11insofar as the taxpayer has previously made payments for that
12month to the Department in excess of the minimum payments
13previously due as provided in this Section. The Department
14shall make reasonable rules and regulations to govern the
15quarter monthly payment amount and quarter monthly payment
16dates for taxpayers who file on other than a calendar monthly
17basis.
18    The provisions of this paragraph apply before October 1,
192001. Without regard to whether a taxpayer is required to make
20quarter monthly payments as specified above, any taxpayer who
21is required by Section 2d of this Act to collect and remit
22prepaid taxes and has collected prepaid taxes which average in
23excess of $25,000 per month during the preceding 2 complete
24calendar quarters, shall file a return with the Department as
25required by Section 2f and shall make payments to the
26Department on or before the 7th, 15th, 22nd and last day of the

 

 

HB5844- 108 -LRB103 40647 HLH 73366 b

1month during which such liability is incurred. If the month
2during which such tax liability is incurred began prior to
3September 1, 1985 (the effective date of Public Act 84-221),
4each payment shall be in an amount not less than 22.5% of the
5taxpayer's actual liability under Section 2d. If the month
6during which such tax liability is incurred begins on or after
7January 1, 1986, each payment shall be in an amount equal to
822.5% of the taxpayer's actual liability for the month or
927.5% of the taxpayer's liability for the same calendar month
10of the preceding calendar year. If the month during which such
11tax liability is incurred begins on or after January 1, 1987,
12each payment shall be in an amount equal to 22.5% of the
13taxpayer's actual liability for the month or 26.25% of the
14taxpayer's liability for the same calendar month of the
15preceding year. The amount of such quarter monthly payments
16shall be credited against the final tax liability of the
17taxpayer's return for that month filed under this Section or
18Section 2f, as the case may be. Once applicable, the
19requirement of the making of quarter monthly payments to the
20Department pursuant to this paragraph shall continue until
21such taxpayer's average monthly prepaid tax collections during
22the preceding 2 complete calendar quarters is $25,000 or less.
23If any such quarter monthly payment is not paid at the time or
24in the amount required, the taxpayer shall be liable for
25penalties and interest on such difference, except insofar as
26the taxpayer has previously made payments for that month in

 

 

HB5844- 109 -LRB103 40647 HLH 73366 b

1excess of the minimum payments previously due.
2    The provisions of this paragraph apply on and after
3October 1, 2001. Without regard to whether a taxpayer is
4required to make quarter monthly payments as specified above,
5any taxpayer who is required by Section 2d of this Act to
6collect and remit prepaid taxes and has collected prepaid
7taxes that average in excess of $20,000 per month during the
8preceding 4 complete calendar quarters shall file a return
9with the Department as required by Section 2f and shall make
10payments to the Department on or before the 7th, 15th, 22nd,
11and last day of the month during which the liability is
12incurred. Each payment shall be in an amount equal to 22.5% of
13the taxpayer's actual liability for the month or 25% of the
14taxpayer's liability for the same calendar month of the
15preceding year. The amount of the quarter monthly payments
16shall be credited against the final tax liability of the
17taxpayer's return for that month filed under this Section or
18Section 2f, as the case may be. Once applicable, the
19requirement of the making of quarter monthly payments to the
20Department pursuant to this paragraph shall continue until the
21taxpayer's average monthly prepaid tax collections during the
22preceding 4 complete calendar quarters (excluding the month of
23highest liability and the month of lowest liability) is less
24than $19,000 or until such taxpayer's average monthly
25liability to the Department as computed for each calendar
26quarter of the 4 preceding complete calendar quarters is less

 

 

HB5844- 110 -LRB103 40647 HLH 73366 b

1than $20,000. If any such quarter monthly payment is not paid
2at the time or in the amount required, the taxpayer shall be
3liable for penalties and interest on such difference, except
4insofar as the taxpayer has previously made payments for that
5month in excess of the minimum payments previously due.
6    If any payment provided for in this Section exceeds the
7taxpayer's liabilities under this Act, the Use Tax Act, the
8Service Occupation Tax Act, and the Service Use Tax Act, as
9shown on an original monthly return, the Department shall, if
10requested by the taxpayer, issue to the taxpayer a credit
11memorandum no later than 30 days after the date of payment. The
12credit evidenced by such credit memorandum may be assigned by
13the taxpayer to a similar taxpayer under this Act, the Use Tax
14Act, the Service Occupation Tax Act, or the Service Use Tax
15Act, in accordance with reasonable rules and regulations to be
16prescribed by the Department. If no such request is made, the
17taxpayer may credit such excess payment against tax liability
18subsequently to be remitted to the Department under this Act,
19the Use Tax Act, the Service Occupation Tax Act, or the Service
20Use Tax Act, in accordance with reasonable rules and
21regulations prescribed by the Department. If the Department
22subsequently determined that all or any part of the credit
23taken was not actually due to the taxpayer, the taxpayer's
242.1% and 1.75% vendor's discount shall be reduced, if
25necessary, to reflect by 2.1% or 1.75% of the difference
26between the credit taken and that actually due, and that

 

 

HB5844- 111 -LRB103 40647 HLH 73366 b

1taxpayer shall be liable for penalties and interest on such
2difference.
3    If a retailer of motor fuel is entitled to a credit under
4Section 2d of this Act which exceeds the taxpayer's liability
5to the Department under this Act for the month for which the
6taxpayer is filing a return, the Department shall issue the
7taxpayer a credit memorandum for the excess.
8    Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund, a special fund in the
10State treasury which is hereby created, the net revenue
11realized for the preceding month from the 1% tax imposed under
12this Act.
13    Beginning January 1, 1990, each month the Department shall
14pay into the County and Mass Transit District Fund, a special
15fund in the State treasury which is hereby created, 4% of the
16net revenue realized for the preceding month from the 6.25%
17general rate other than aviation fuel sold on or after
18December 1, 2019. This exception for aviation fuel only
19applies for so long as the revenue use requirements of 49
20U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
21    Beginning August 1, 2000, each month the Department shall
22pay into the County and Mass Transit District Fund 20% of the
23net revenue realized for the preceding month from the 1.25%
24rate on the selling price of motor fuel and gasohol. If, in any
25month, the tax on sales tax holiday items, as defined in
26Section 2-8, is imposed at the rate of 1.25%, then the

 

 

HB5844- 112 -LRB103 40647 HLH 73366 b

1Department shall pay 20% of the net revenue realized for that
2month from the 1.25% rate on the selling price of sales tax
3holiday items into the County and Mass Transit District Fund.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the net revenue
6realized for the preceding month from the 6.25% general rate
7on the selling price of tangible personal property other than
8aviation fuel sold on or after December 1, 2019. This
9exception for aviation fuel only applies for so long as the
10revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1147133 are binding on the State.
12    For aviation fuel sold on or after December 1, 2019, each
13month the Department shall pay into the State Aviation Program
14Fund 20% of the net revenue realized for the preceding month
15from the 6.25% general rate on the selling price of aviation
16fuel, less an amount estimated by the Department to be
17required for refunds of the 20% portion of the tax on aviation
18fuel under this Act, which amount shall be deposited into the
19Aviation Fuel Sales Tax Refund Fund. The Department shall only
20pay moneys into the State Aviation Program Fund and the
21Aviation Fuel Sales Tax Refund Fund under this Act for so long
22as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23U.S.C. 47133 are binding on the State.
24    Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

 

 

HB5844- 113 -LRB103 40647 HLH 73366 b

1selling price of motor fuel and gasohol. If, in any month, the
2tax on sales tax holiday items, as defined in Section 2-8, is
3imposed at the rate of 1.25%, then the Department shall pay 80%
4of the net revenue realized for that month from the 1.25% rate
5on the selling price of sales tax holiday items into the Local
6Government Tax Fund.
7    Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13are now taxed at 6.25%.
14    Beginning July 1, 2011, each month the Department shall
15pay into the Clean Air Act Permit Fund 80% of the net revenue
16realized for the preceding month from the 6.25% general rate
17on the selling price of sorbents used in Illinois in the
18process of sorbent injection as used to comply with the
19Environmental Protection Act or the federal Clean Air Act, but
20the total payment into the Clean Air Act Permit Fund under this
21Act and the Use Tax Act shall not exceed $2,000,000 in any
22fiscal year.
23    Beginning July 1, 2013, each month the Department shall
24pay into the Underground Storage Tank Fund from the proceeds
25collected under this Act, the Use Tax Act, the Service Use Tax
26Act, and the Service Occupation Tax Act an amount equal to the

 

 

HB5844- 114 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 115 -LRB103 40647 HLH 73366 b

1being hereinafter called the "Tax Acts" and such aggregate of
22.2% or 3.8%, as the case may be, of moneys being hereinafter
3called the "Tax Act Amount", and (2) the amount transferred to
4the Build Illinois Fund from the State and Local Sales Tax
5Reform Fund shall be less than the Annual Specified Amount (as
6hereinafter defined), an amount equal to the difference shall
7be immediately paid into the Build Illinois Fund from other
8moneys received by the Department pursuant to the Tax Acts;
9the "Annual Specified Amount" means the amounts specified
10below for fiscal years 1986 through 1993:
11Fiscal YearAnnual Specified Amount
121986$54,800,000
131987$76,650,000
141988$80,480,000
151989$88,510,000
161990$115,330,000
171991$145,470,000
181992$182,730,000
191993$206,520,000;
20and means the Certified Annual Debt Service Requirement (as
21defined in Section 13 of the Build Illinois Bond Act) or the
22Tax Act Amount, whichever is greater, for fiscal year 1994 and
23each fiscal year thereafter; and further provided, that if on
24the last business day of any month the sum of (1) the Tax Act
25Amount required to be deposited into the Build Illinois Bond
26Account in the Build Illinois Fund during such month and (2)

 

 

HB5844- 116 -LRB103 40647 HLH 73366 b

1the amount transferred to the Build Illinois Fund from the
2State and Local Sales Tax Reform Fund shall have been less than
31/12 of the Annual Specified Amount, an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and, further provided, that in no event shall the
7payments required under the preceding proviso result in
8aggregate payments into the Build Illinois Fund pursuant to
9this clause (b) for any fiscal year in excess of the greater of
10(i) the Tax Act Amount or (ii) the Annual Specified Amount for
11such fiscal year. The amounts payable into the Build Illinois
12Fund under clause (b) of the first sentence in this paragraph
13shall be payable only until such time as the aggregate amount
14on deposit under each trust indenture securing Bonds issued
15and outstanding pursuant to the Build Illinois Bond Act is
16sufficient, taking into account any future investment income,
17to fully provide, in accordance with such indenture, for the
18defeasance of or the payment of the principal of, premium, if
19any, and interest on the Bonds secured by such indenture and on
20any Bonds expected to be issued thereafter and all fees and
21costs payable with respect thereto, all as certified by the
22Director of the Bureau of the Budget (now Governor's Office of
23Management and Budget). If on the last business day of any
24month in which Bonds are outstanding pursuant to the Build
25Illinois Bond Act, the aggregate of moneys deposited in the
26Build Illinois Bond Account in the Build Illinois Fund in such

 

 

HB5844- 117 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 118 -LRB103 40647 HLH 73366 b

1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993         $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000
262015179,000,000

 

 

HB5844- 119 -LRB103 40647 HLH 73366 b

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021300,000,000
72022300,000,000
82023300,000,000
92024 300,000,000
102025 300,000,000
112026 300,000,000
122027 375,000,000
132028 375,000,000
142029 375,000,000
152030 375,000,000
162031 375,000,000
172032 375,000,000
182033375,000,000
192034375,000,000
202035375,000,000
212036450,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

 

 

HB5844- 120 -LRB103 40647 HLH 73366 b

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

 

 

HB5844- 121 -LRB103 40647 HLH 73366 b

1under this paragraph for so long as the revenue use
2requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3binding on the State.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning July 1, 1993 and ending on September 30,
82013, the Department shall each month pay into the Illinois
9Tax Increment Fund 0.27% of 80% of the net revenue realized for
10the preceding month from the 6.25% general rate on the selling
11price of tangible personal property.
12    Subject to payment of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, and the
14Illinois Tax Increment Fund pursuant to the preceding
15paragraphs or in any amendments to this Section hereafter
16enacted, beginning on the first day of the first calendar
17month to occur on or after August 26, 2014 (the effective date
18of Public Act 98-1098), each month, from the collections made
19under Section 9 of the Use Tax Act, Section 9 of the Service
20Use Tax Act, Section 9 of the Service Occupation Tax Act, and
21Section 3 of the Retailers' Occupation Tax Act, the Department
22shall pay into the Tax Compliance and Administration Fund, to
23be used, subject to appropriation, to fund additional auditors
24and compliance personnel at the Department of Revenue, an
25amount equal to 1/12 of 5% of 80% of the cash receipts
26collected during the preceding fiscal year by the Audit Bureau

 

 

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1of the Department under the Use Tax Act, the Service Use Tax
2Act, the Service Occupation Tax Act, the Retailers' Occupation
3Tax Act, and associated local occupation and use taxes
4administered by the Department.
5    Subject to payments of amounts into the Build Illinois
6Fund, the McCormick Place Expansion Project Fund, the Illinois
7Tax Increment Fund, the Energy Infrastructure Fund, and the
8Tax Compliance and Administration Fund as provided in this
9Section, beginning on July 1, 2018 the Department shall pay
10each month into the Downstate Public Transportation Fund the
11moneys required to be so paid under Section 2-3 of the
12Downstate Public Transportation Act.
13    Subject to successful execution and delivery of a
14public-private agreement between the public agency and private
15entity and completion of the civic build, beginning on July 1,
162023, of the remainder of the moneys received by the
17Department under the Use Tax Act, the Service Use Tax Act, the
18Service Occupation Tax Act, and this Act, the Department shall
19deposit the following specified deposits in the aggregate from
20collections under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and the Retailers' Occupation Tax
22Act, as required under Section 8.25g of the State Finance Act
23for distribution consistent with the Public-Private
24Partnership for Civic and Transit Infrastructure Project Act.
25The moneys received by the Department pursuant to this Act and
26required to be deposited into the Civic and Transit

 

 

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

 

 

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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
4the payment of amounts into the County and Mass Transit
5District Fund, the Local Government Tax Fund, the Build
6Illinois Fund, the McCormick Place Expansion Project Fund, the
7Illinois Tax Increment Fund, and the Tax Compliance and
8Administration Fund as provided in this Section, the
9Department shall pay each month into the Road Fund the amount
10estimated to represent 16% of the net revenue realized from
11the taxes imposed on motor fuel and gasohol. Beginning July 1,
122022 and until July 1, 2023, subject to the payment of amounts
13into the County and Mass Transit District Fund, the Local
14Government Tax Fund, the Build Illinois Fund, the McCormick
15Place Expansion Project Fund, the Illinois Tax Increment Fund,
16and the Tax Compliance and Administration Fund as provided in
17this Section, the Department shall pay each month into the
18Road Fund the amount estimated to represent 32% of the net
19revenue realized from the taxes imposed on motor fuel and
20gasohol. Beginning July 1, 2023 and until July 1, 2024,
21subject to the payment of amounts into the County and Mass
22Transit District Fund, the Local Government Tax Fund, the
23Build Illinois Fund, the McCormick Place Expansion Project
24Fund, the Illinois Tax Increment Fund, and the Tax Compliance
25and Administration Fund as provided in this Section, the
26Department shall pay each month into the Road Fund the amount

 

 

HB5844- 125 -LRB103 40647 HLH 73366 b

1estimated to represent 48% of the net revenue realized from
2the taxes imposed on motor fuel and gasohol. Beginning July 1,
32024 and until July 1, 2025, subject to the payment of amounts
4into the County and Mass Transit District Fund, the Local
5Government Tax Fund, the Build Illinois Fund, the McCormick
6Place Expansion Project Fund, the Illinois Tax Increment Fund,
7and the Tax Compliance and Administration Fund as provided in
8this Section, the Department shall pay each month into the
9Road Fund the amount estimated to represent 64% of the net
10revenue realized from the taxes imposed on motor fuel and
11gasohol. Beginning on July 1, 2025, subject to the payment of
12amounts into the County and Mass Transit District Fund, the
13Local Government Tax Fund, the Build Illinois Fund, the
14McCormick Place Expansion Project Fund, the Illinois Tax
15Increment Fund, and the Tax Compliance and Administration Fund
16as provided in this Section, the Department shall pay each
17month into the Road Fund the amount estimated to represent 80%
18of the net revenue realized from the taxes imposed on motor
19fuel and gasohol. As used in this paragraph "motor fuel" has
20the meaning given to that term in Section 1.1 of the Motor Fuel
21Tax Law, and "gasohol" has the meaning given to that term in
22Section 3-40 of the Use Tax Act.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, 75% thereof shall be paid into the State
25treasury and 25% shall be reserved in a special account and
26used only for the transfer to the Common School Fund as part of

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1by the Department, the concessionaires and other sellers shall
2file their returns as otherwise required in this Section.
3(Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
4Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
565-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
61-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
7eff. 7-28-23; revised 9-27-23.)
 
8    Section 25. The Prepaid Wireless 9-1-1 Surcharge Act is
9amended by changing Section 20 as follows:
 
10    (50 ILCS 753/20)
11    Sec. 20. Administration of prepaid wireless 9-1-1
12surcharge.
13    (a) In the administration and enforcement of this Act, the
14provisions of Sections 2a, 2b, 2c, 3, 4, 5, 5a, 5b, 5c, 5d, 5e,
155f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 12 of the
16Retailers' Occupation Tax Act that are not inconsistent with
17this Act, and Section 3-7 of the Uniform Penalty and Interest
18Act shall apply, as far as practicable, to the subject matter
19of this Act to the same extent as if those provisions were
20included in this Act. References to "taxes" in these
21incorporated Sections shall be construed to apply to the
22administration, payment, and remittance of all surcharges
23under this Act. The Department shall establish registration
24and payment procedures that substantially coincide with the

 

 

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1registration and payment procedures that apply to the
2Retailers' Occupation Tax Act.
3    (b) A seller shall be permitted to deduct and retain 3% of
4prepaid wireless 9-1-1 surcharges that are collected by the
5seller from consumers and that are remitted and timely filed
6with the Department. Beginning with returns due on or after
7January 1, 2025, the 3% deduction allowed under this
8subsection, including any local surcharge administered by the
9Department and reported on the same return, shall not exceed
10$500 per month. Beginning January 1, 2018, the seller is
11allowed to deduct and retain a portion of the prepaid wireless
129-1-1 surcharges as authorized by this subsection only if the
13return is filed electronically as provided in Section 3 of the
14Retailers' Occupation Tax Act. Sellers who demonstrate that
15they do not have access to the Internet or demonstrate
16hardship in filing electronically may petition the Department
17to waive the electronic filing requirement.
18    (c) Other than the amounts for deposit into the Municipal
19Wireless Service Emergency Fund, the Department shall pay to
20the State Treasurer all prepaid wireless E911 charges,
21penalties, and interest collected under this Act for deposit
22into the Statewide 9-1-1 Fund. On or before the 25th day of
23each calendar month, the Department shall prepare and certify
24to the Comptroller the amount available to the Illinois State
25Police for distribution out of the Statewide 9-1-1 Fund. The
26amount certified shall be the amount (not including credit

 

 

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1memoranda) collected during the second preceding calendar
2month by the Department plus an amount the Department
3determines is necessary to offset any amounts which were
4erroneously paid to a different taxing body. The amount paid
5to the Statewide 9-1-1 Fund shall not include any amount equal
6to the amount of refunds made during the second preceding
7calendar month by the Department of Revenue to retailers under
8this Act or any amount that the Department determines is
9necessary to offset any amounts which were payable to a
10different taxing body but were erroneously paid to the
11Statewide 9-1-1 Fund. The Illinois State Police shall
12distribute the funds in accordance with Section 30 of the
13Emergency Telephone Safety Act. The Department may deduct an
14amount, not to exceed 2% of remitted charges, to be
15transferred into the Tax Compliance and Administration Fund to
16reimburse the Department for its direct costs of administering
17the collection and remittance of prepaid wireless 9-1-1
18surcharges.
19    (d) The Department shall administer the collection of all
209-1-1 surcharges and may adopt and enforce reasonable rules
21relating to the administration and enforcement of the
22provisions of this Act as may be deemed expedient. The
23Department shall require all surcharges collected under this
24Act to be reported on existing forms or combined forms,
25including, but not limited to, Form ST-1. Any overpayments
26received by the Department for liabilities reported on

 

 

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1existing or combined returns shall be applied as an
2overpayment of retailers' occupation tax, use tax, service
3occupation tax, or service use tax liability.
4    (e) If a home rule municipality having a population in
5excess of 500,000 as of the effective date of this amendatory
6Act of the 97th General Assembly imposes an E911 surcharge
7under subsection (a-5) of Section 15 of this Act, then the
8Department shall pay to the State Treasurer all prepaid
9wireless E911 charges, penalties, and interest collected for
10deposit into the Municipal Wireless Service Emergency Fund.
11All deposits into the Municipal Wireless Service Emergency
12Fund shall be held by the State Treasurer as ex officio
13custodian apart from all public moneys or funds of this State.
14Any interest attributable to moneys in the Fund must be
15deposited into the Fund. Moneys in the Municipal Wireless
16Service Emergency Fund are not subject to appropriation. On or
17before the 25th day of each calendar month, the Department
18shall prepare and certify to the Comptroller the amount
19available for disbursement to the home rule municipality out
20of the Municipal Wireless Service Emergency Fund. The amount
21to be paid to the Municipal Wireless Service Emergency Fund
22shall be the amount (not including credit memoranda) collected
23during the second preceding calendar month by the Department
24plus an amount the Department determines is necessary to
25offset any amounts which were erroneously paid to a different
26taxing body. The amount paid to the Municipal Wireless Service

 

 

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1Emergency Fund shall not include any amount equal to the
2amount of refunds made during the second preceding calendar
3month by the Department to retailers under this Act or any
4amount that the Department determines is necessary to offset
5any amounts which were payable to a different taxing body but
6were erroneously paid to the Municipal Wireless Service
7Emergency Fund. Within 10 days after receipt by the
8Comptroller of the certification provided for in this
9subsection, the Comptroller shall cause the orders to be drawn
10for the respective amounts in accordance with the directions
11in the certification. The Department may deduct an amount, not
12to exceed 2% of remitted charges, to be transferred into the
13Tax Compliance and Administration Fund to reimburse the
14Department for its direct costs of administering the
15collection and remittance of prepaid wireless 9-1-1
16surcharges.
17(Source: P.A. 102-538, eff. 8-20-21.)
 
18    Section 99. Effective date. This Act takes effect January
191, 2025.