Illinois General Assembly - Full Text of SB3685
Illinois General Assembly

  Bills & Resolutions  
  Compiled Statutes  
  Public Acts  
  Legislative Reports  
  IL Constitution  
  Legislative Guide  
  Legislative Glossary  

 Search By Number
 (example: HB0001)
Search Tips

Search By Keyword

Full Text of SB3685  102nd General Assembly

SB3685enr 102ND GENERAL ASSEMBLY

  
  
  

 


 
SB3685 EnrolledLRB102 21412 HLH 30528 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, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. The
19discount under this Section is not allowed for the 1.25%
20portion of taxes paid on aviation fuel that is subject to the
21revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2247133. In the case of retailers who report and pay the tax on a
23transaction by transaction basis, as provided in this Section,

 

 

SB3685 Enrolled- 2 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 3 -LRB102 21412 HLH 30528 b

1furnish such information as the Department may reasonably
2require. On and after January 1, 2018, except for returns
3required to be filed prior to January 1, 2023 for motor
4vehicles, watercraft, aircraft, and trailers that are required
5to be registered with an agency of this State, with respect to
6retailers whose annual gross receipts average $20,000 or more,
7all returns required to be filed pursuant to this Act shall be
8filed electronically. On and after January 1, 2023, with
9respect to retailers whose annual gross receipts average
10$20,000 or more, all returns required to be filed pursuant to
11this Act, including, but not limited to, returns for motor
12vehicles, watercraft, aircraft, and trailers that are required
13to be registered with an agency of this State, shall be filed
14electronically. Retailers who demonstrate that they do not
15have access to the Internet or demonstrate hardship in filing
16electronically may petition the Department to waive the
17electronic filing requirement.
18    The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25        1. The name of the seller;
26        2. The address of the principal place of business from

 

 

SB3685 Enrolled- 4 -LRB102 21412 HLH 30528 b

1    which he engages in the business of selling tangible
2    personal property at retail in this State;
3        3. The total amount of taxable receipts received by
4    him during the preceding calendar month from sales of
5    tangible personal property by him during such preceding
6    calendar month, including receipts from charge and time
7    sales, but less all deductions allowed by law;
8        4. The amount of credit provided in Section 2d of this
9    Act;
10        5. The amount of tax due;
11        5-5. The signature of the taxpayer; and
12        6. Such other reasonable information as the Department
13    may require.
14    Each retailer required or authorized to collect the tax
15imposed by this Act on aviation fuel sold at retail in this
16State during the preceding calendar month shall, instead of
17reporting and paying tax on aviation fuel 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 collecting tax on aviation fuel shall file
23all aviation fuel tax returns and shall make all aviation fuel
24tax payments by electronic means in the manner and form
25required by the Department. For purposes of this Section,
26"aviation fuel" means jet fuel and aviation gasoline.

 

 

SB3685 Enrolled- 5 -LRB102 21412 HLH 30528 b

1    If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5    Notwithstanding any other provision of this Act to the
6contrary, retailers subject to tax on cannabis shall file all
7cannabis tax returns and shall make all cannabis tax payments
8by electronic means in the manner and form required by the
9Department.
10    Beginning October 1, 1993, a taxpayer who has an average
11monthly tax liability of $150,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1994, a taxpayer who has
14an average monthly tax liability of $100,000 or more shall
15make all payments required by rules of the Department by
16electronic funds transfer. Beginning October 1, 1995, a
17taxpayer who has an average monthly tax liability of $50,000
18or more shall make all payments required by rules of the
19Department by electronic funds transfer. Beginning October 1,
202000, a taxpayer who has an annual tax liability of $200,000 or
21more shall make all payments required by rules of the
22Department by electronic funds transfer. The term "annual tax
23liability" shall be the sum of the taxpayer's liabilities
24under this Act, and under all other State and local occupation
25and use tax laws administered by the Department, for the
26immediately preceding calendar year. The term "average monthly

 

 

SB3685 Enrolled- 6 -LRB102 21412 HLH 30528 b

1tax liability" means the sum of the taxpayer's liabilities
2under this Act, and under all other State and local occupation
3and use tax laws administered by the Department, for the
4immediately preceding calendar year divided by 12. Beginning
5on October 1, 2002, a taxpayer who has a tax liability in the
6amount set forth in subsection (b) of Section 2505-210 of the
7Department of Revenue Law shall make all payments required by
8rules of the Department by electronic funds transfer.
9    Before August 1 of each year beginning in 1993, the
10Department shall notify all taxpayers required to make
11payments by electronic funds transfer. All taxpayers required
12to make payments by electronic funds transfer shall make those
13payments for a minimum of one year beginning on October 1.
14    Any taxpayer not required to make payments by electronic
15funds transfer may make payments by electronic funds transfer
16with the permission of the Department.
17    All taxpayers required to make payment by electronic funds
18transfer and any taxpayers authorized to voluntarily make
19payments by electronic funds transfer shall make those
20payments in the manner authorized by the Department.
21    The Department shall adopt such rules as are necessary to
22effectuate a program of electronic funds transfer and the
23requirements of this Section.
24    Before October 1, 2000, if the taxpayer's average monthly
25tax liability to the Department under this Act, the Retailers'
26Occupation Tax Act, the Service Occupation Tax Act, the

 

 

SB3685 Enrolled- 7 -LRB102 21412 HLH 30528 b

1Service Use Tax Act was $10,000 or more during the preceding 4
2complete calendar quarters, he shall file a return with the
3Department each month by the 20th day of the month next
4following the month during which such tax liability is
5incurred and shall make payments to the Department on or
6before the 7th, 15th, 22nd and last day of the month during
7which such liability is incurred. On and after October 1,
82000, if the taxpayer's average monthly tax liability to the
9Department under this Act, the Retailers' Occupation Tax Act,
10the Service Occupation Tax Act, and the Service Use Tax Act was
11$20,000 or more during the preceding 4 complete calendar
12quarters, he shall file a return with the Department each
13month by the 20th day of the month next following the month
14during which such tax liability is incurred and shall make
15payment to the Department on or before the 7th, 15th, 22nd and
16last day of the month during which such liability is incurred.
17If the month during which such tax liability is incurred began
18prior to January 1, 1985, each payment shall be in an amount
19equal to 1/4 of the taxpayer's actual liability for the month
20or an amount set by the Department not to exceed 1/4 of the
21average monthly liability of the taxpayer to the Department
22for the preceding 4 complete calendar quarters (excluding the
23month of highest liability and the month of lowest liability
24in such 4 quarter period). If the month during which such tax
25liability is incurred begins on or after January 1, 1985, and
26prior to January 1, 1987, each payment shall be in an amount

 

 

SB3685 Enrolled- 8 -LRB102 21412 HLH 30528 b

1equal to 22.5% of the taxpayer's actual liability for the
2month or 27.5% of the taxpayer's liability for the same
3calendar month of the preceding year. If the month during
4which such tax liability is incurred begins on or after
5January 1, 1987, and prior to January 1, 1988, each payment
6shall be in an amount equal to 22.5% of the taxpayer's actual
7liability for the month or 26.25% of the taxpayer's liability
8for the same calendar month of the preceding year. If the month
9during which such tax liability is incurred begins on or after
10January 1, 1988, and prior to January 1, 1989, or begins on or
11after January 1, 1996, each payment shall be in an amount equal
12to 22.5% of the taxpayer's actual liability for the month or
1325% of the taxpayer's liability for the same calendar month of
14the preceding year. If the month during which such tax
15liability is incurred begins on or after January 1, 1989, and
16prior to January 1, 1996, each payment shall be in an amount
17equal to 22.5% of the taxpayer's actual liability for the
18month or 25% of the taxpayer's liability for the same calendar
19month of the preceding year or 100% of the taxpayer's actual
20liability for the quarter monthly reporting period. The amount
21of such quarter monthly payments shall be credited against the
22final tax liability of the taxpayer's return for that month.
23Before October 1, 2000, once applicable, the requirement of
24the making of quarter monthly payments to the Department shall
25continue until such taxpayer's average monthly liability to
26the Department during the preceding 4 complete calendar

 

 

SB3685 Enrolled- 9 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 10 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 11 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 12 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 13 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 14 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 15 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 16 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 17 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 18 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 19 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 20 -LRB102 21412 HLH 30528 b

1fuel under this Act, which amount shall be deposited into the
2Aviation Fuel Sales Tax Refund Fund. The Department shall only
3pay moneys into the State Aviation Program Fund and the
4Aviation Fuels Sales Tax Refund Fund under this Act for so long
5as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6U.S.C. 47133 are binding on the State.
7    Beginning August 1, 2000, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund 100% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol. Beginning
11September 1, 2010, each month the Department shall pay into
12the State and Local Sales Tax Reform Fund 100% of the net
13revenue realized for the preceding month from the 1.25% rate
14on the selling price of sales tax holiday items.
15    Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the net revenue
17realized for the preceding month from the 6.25% general rate
18on the selling price of tangible personal property which is
19purchased outside Illinois at retail from a retailer and which
20is titled or registered by an agency of this State's
21government.
22    Beginning October 1, 2009, each month the Department shall
23pay into the Capital Projects Fund an amount that is equal to
24an amount estimated by the Department to represent 80% of the
25net revenue realized for the preceding month from the sale of
26candy, grooming and hygiene products, and soft drinks that had

 

 

SB3685 Enrolled- 21 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 22 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 23 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 24 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 25 -LRB102 21412 HLH 30528 b

1deposited in the aggregate from collections under Section 9 of
2the Use Tax Act, Section 9 of the Service Use Tax Act, Section
39 of the Service Occupation Tax Act, and Section 3 of the
4Retailers' Occupation Tax Act into the McCormick Place
5Expansion Project Fund in the specified fiscal years.
6Fiscal YearTotal Deposit
71993         $0
81994 53,000,000
91995 58,000,000
101996 61,000,000
111997 64,000,000
121998 68,000,000
131999 71,000,000
142000 75,000,000
152001 80,000,000
162002 93,000,000
172003 99,000,000
182004103,000,000
192005108,000,000
202006113,000,000
212007119,000,000
222008126,000,000
232009132,000,000
242010139,000,000
252011146,000,000
262012153,000,000

 

 

SB3685 Enrolled- 26 -LRB102 21412 HLH 30528 b

12013161,000,000
22014170,000,000
32015179,000,000
42016189,000,000
52017199,000,000
62018210,000,000
72019221,000,000
82020233,000,000
92021300,000,000
102022300,000,000
112023300,000,000
122024 300,000,000
132025 300,000,000
142026 300,000,000
152027 375,000,000
162028 375,000,000
172029 375,000,000
182030 375,000,000
192031 375,000,000
202032 375,000,000
212033 375,000,000
222034375,000,000
232035375,000,000
242036450,000,000
25and
26each fiscal year

 

 

SB3685 Enrolled- 27 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 28 -LRB102 21412 HLH 30528 b

1be required for refunds of the 80% portion of the tax on
2aviation fuel under this Act. The Department shall only
3deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4under this paragraph for so long as the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6binding on the State.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning July 1, 1993 and ending on September 30,
112013, the Department shall each month pay into the Illinois
12Tax Increment Fund 0.27% of 80% of the net revenue realized for
13the preceding month from the 6.25% general rate on the selling
14price of tangible personal property.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning with the receipt of the first report of
19taxes paid by an eligible business and continuing for a
2025-year period, the Department shall each month pay into the
21Energy Infrastructure Fund 80% of the net revenue realized
22from the 6.25% general rate on the selling price of
23Illinois-mined coal that was sold to an eligible business. For
24purposes of this paragraph, the term "eligible business" means
25a new electric generating facility certified pursuant to
26Section 605-332 of the Department of Commerce and Economic

 

 

SB3685 Enrolled- 29 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 30 -LRB102 21412 HLH 30528 b

1moneys required to be so paid under Section 2-3 of the
2Downstate 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

 

 

SB3685 Enrolled- 31 -LRB102 21412 HLH 30528 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 Illinois Tax Increment Fund, the
23Energy Infrastructure Fund, and the Tax Compliance and
24Administration Fund as provided in this Section, the
25Department shall pay each month into the Road Fund the amount
26estimated to represent 16% of the net revenue realized from

 

 

SB3685 Enrolled- 32 -LRB102 21412 HLH 30528 b

1the taxes imposed on motor fuel and gasohol. Beginning July 1,
22022 and until July 1, 2023, subject to the payment of amounts
3into the State and Local Sales Tax Reform Fund, the Build
4Illinois Fund, the McCormick Place Expansion Project Fund, the
5Illinois Tax Increment Fund, the Energy Infrastructure Fund,
6and the Tax Compliance and Administration Fund as provided in
7this Section, the Department shall pay each month into the
8Road Fund the amount estimated to represent 32% of the net
9revenue realized from the taxes imposed on motor fuel and
10gasohol. Beginning July 1, 2023 and until July 1, 2024,
11subject to the payment of amounts into the State and Local
12Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
13Place Expansion Project Fund, the Illinois Tax Increment Fund,
14the Energy Infrastructure Fund, and the Tax Compliance and
15Administration Fund as provided in this Section, the
16Department shall pay each month into the Road Fund the amount
17estimated to represent 48% of the net revenue realized from
18the taxes imposed on motor fuel and gasohol. Beginning July 1,
192024 and until July 1, 2025, subject to the payment of amounts
20into the State and Local Sales Tax Reform Fund, the Build
21Illinois Fund, the McCormick Place Expansion Project Fund, the
22Illinois Tax Increment Fund, the Energy Infrastructure Fund,
23and the Tax Compliance and Administration Fund as provided in
24this Section, the Department shall pay each month into the
25Road Fund the amount estimated to represent 64% of the net
26revenue realized from the taxes imposed on motor fuel and

 

 

SB3685 Enrolled- 33 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 34 -LRB102 21412 HLH 30528 b

1collected by the State pursuant to this Act, less the amount
2paid out during that month as refunds to taxpayers for
3overpayment of liability.
4    For greater simplicity of administration, manufacturers,
5importers and wholesalers whose products are sold at retail in
6Illinois by numerous retailers, and who wish to do so, may
7assume the responsibility for accounting and paying to the
8Department all tax accruing under this Act with respect to
9such sales, if the retailers who are affected do not make
10written objection to the Department to this arrangement.
11(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
12100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1315, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
1425-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
156-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
16    Section 10. The Retailers' Occupation Tax Act is amended
17by changing Section 3 as follows:
 
18    (35 ILCS 120/3)  (from Ch. 120, par. 442)
19    Sec. 3. Except as provided in this Section, on or before
20the twentieth day of each calendar month, every person engaged
21in the business of selling tangible personal property at
22retail in this State during the preceding calendar month shall
23file a return with the Department, stating:
24        1. The name of the seller;

 

 

SB3685 Enrolled- 35 -LRB102 21412 HLH 30528 b

1        2. His residence address and the address of his
2    principal place of business and the address of the
3    principal place of business (if that is a different
4    address) from which he engages in the business of selling
5    tangible personal property at retail in this State;
6        3. Total amount of receipts received by him during the
7    preceding calendar month or quarter, as the case may be,
8    from sales of tangible personal property, and from
9    services furnished, by him during such preceding calendar
10    month or quarter;
11        4. Total amount received by him during the preceding
12    calendar month or quarter on charge and time sales of
13    tangible personal property, and from services furnished,
14    by him prior to the month or quarter for which the return
15    is filed;
16        5. Deductions allowed by law;
17        6. Gross receipts which were received by him during
18    the preceding calendar month or quarter and upon the basis
19    of which the tax is imposed;
20        7. The amount of credit provided in Section 2d of this
21    Act;
22        8. The amount of tax due;
23        9. The signature of the taxpayer; and
24        10. Such other reasonable information as the
25    Department may require.
26    On and after January 1, 2018, except for returns required

 

 

SB3685 Enrolled- 36 -LRB102 21412 HLH 30528 b

1to be filed prior to January 1, 2023 for motor vehicles,
2watercraft, aircraft, and trailers that are required to be
3registered with an agency of this State, with respect to
4retailers whose annual gross receipts average $20,000 or more,
5all returns required to be filed pursuant to this Act shall be
6filed electronically. On and after January 1, 2023, with
7respect to retailers whose annual gross receipts average
8$20,000 or more, all returns required to be filed pursuant to
9this Act, including, but not limited to, returns for motor
10vehicles, watercraft, aircraft, and trailers that are required
11to be registered with an agency of this State, shall be filed
12electronically. Retailers who demonstrate that they do not
13have access to the Internet or demonstrate hardship in filing
14electronically may petition the Department to waive the
15electronic filing requirement.
16    If a taxpayer fails to sign a return within 30 days after
17the proper notice and demand for signature by the Department,
18the return shall be considered valid and any amount shown to be
19due on the return shall be deemed assessed.
20    Each return shall be accompanied by the statement of
21prepaid tax issued pursuant to Section 2e for which credit is
22claimed.
23    Prior to October 1, 2003, and on and after September 1,
242004 a retailer may accept a Manufacturer's Purchase Credit
25certification from a purchaser in satisfaction of Use Tax as
26provided in Section 3-85 of the Use Tax Act if the purchaser

 

 

SB3685 Enrolled- 37 -LRB102 21412 HLH 30528 b

1provides the appropriate documentation as required by Section
23-85 of the Use Tax Act. A Manufacturer's Purchase Credit
3certification, accepted by a retailer prior to October 1, 2003
4and on and after September 1, 2004 as provided in Section 3-85
5of the Use Tax Act, may be used by that retailer to satisfy
6Retailers' Occupation Tax liability in the amount claimed in
7the certification, not to exceed 6.25% of the receipts subject
8to tax from a qualifying purchase. A Manufacturer's Purchase
9Credit reported on any original or amended return filed under
10this Act after October 20, 2003 for reporting periods prior to
11September 1, 2004 shall be disallowed. Manufacturer's Purchase
12Purchaser Credit reported on annual returns due on or after
13January 1, 2005 will be disallowed for periods prior to
14September 1, 2004. No Manufacturer's Purchase Credit may be
15used after September 30, 2003 through August 31, 2004 to
16satisfy any tax liability imposed under this Act, including
17any audit liability.
18    The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25        1. The name of the seller;
26        2. The address of the principal place of business from

 

 

SB3685 Enrolled- 38 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 39 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 40 -LRB102 21412 HLH 30528 b

1statement a report containing a cumulative total of that
2distributor's, importing distributor's, or manufacturer's
3total sales of alcoholic liquor to that retailer no later than
4the 10th day of the month for the preceding month during which
5the transaction occurred. The distributor, importing
6distributor, or manufacturer shall notify the retailer as to
7the method by which the distributor, importing distributor, or
8manufacturer will provide the sales information. If the
9retailer is unable to receive the sales information by
10electronic means, the distributor, importing distributor, or
11manufacturer shall furnish the sales information by personal
12delivery or by mail. For purposes of this paragraph, the term
13"electronic means" includes, but is not limited to, the use of
14a secure Internet website, e-mail, or facsimile.
15    If a total amount of less than $1 is payable, refundable or
16creditable, such amount shall be disregarded if it is less
17than 50 cents and shall be increased to $1 if it is 50 cents or
18more.
19    Notwithstanding any other provision of this Act to the
20contrary, retailers subject to tax on cannabis shall file all
21cannabis tax returns and shall make all cannabis tax payments
22by electronic means in the manner and form required by the
23Department.
24    Beginning October 1, 1993, a taxpayer who has an average
25monthly tax liability of $150,000 or more shall make all
26payments required by rules of the Department by electronic

 

 

SB3685 Enrolled- 41 -LRB102 21412 HLH 30528 b

1funds transfer. Beginning October 1, 1994, a taxpayer who has
2an average monthly tax liability of $100,000 or more shall
3make all payments required by rules of the Department by
4electronic funds transfer. Beginning October 1, 1995, a
5taxpayer who has an average monthly tax liability of $50,000
6or more shall make all payments required by rules of the
7Department by electronic funds transfer. Beginning October 1,
82000, a taxpayer who has an annual tax liability of $200,000 or
9more shall make all payments required by rules of the
10Department by electronic funds transfer. The term "annual tax
11liability" shall be the sum of the taxpayer's liabilities
12under this Act, and under all other State and local occupation
13and use tax laws administered by the Department, for the
14immediately preceding calendar year. The term "average monthly
15tax liability" shall be the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year divided by 12. Beginning
19on October 1, 2002, a taxpayer who has a tax liability in the
20amount set forth in subsection (b) of Section 2505-210 of the
21Department of Revenue Law shall make all payments required by
22rules of the Department by electronic funds transfer.
23    Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make
25payments by electronic funds transfer. All taxpayers required
26to make payments by electronic funds transfer shall make those

 

 

SB3685 Enrolled- 42 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 43 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 44 -LRB102 21412 HLH 30528 b

1aircraft, and trailers that are required to be registered with
2an agency of this State, except as otherwise provided in this
3Section, every retailer selling this kind of tangible personal
4property shall file, with the Department, upon a form to be
5prescribed and supplied by the Department, a separate return
6for each such item of tangible personal property which the
7retailer sells, except that if, in the same transaction, (i) a
8retailer of aircraft, watercraft, motor vehicles or trailers
9transfers more than one aircraft, watercraft, motor vehicle or
10trailer to another aircraft, watercraft, motor vehicle
11retailer or trailer retailer for the purpose of resale or (ii)
12a retailer of aircraft, watercraft, motor vehicles, or
13trailers transfers more than one aircraft, watercraft, motor
14vehicle, or trailer to a purchaser for use as a qualifying
15rolling stock as provided in Section 2-5 of this Act, then that
16seller may report the transfer of all aircraft, watercraft,
17motor vehicles or trailers involved in that transaction to the
18Department on the same uniform invoice-transaction reporting
19return form. For purposes of this Section, "watercraft" means
20a Class 2, Class 3, or Class 4 watercraft as defined in Section
213-2 of the Boat Registration and Safety Act, a personal
22watercraft, or any boat equipped with an inboard motor.
23    In addition, with respect to motor vehicles, watercraft,
24aircraft, and trailers that are required to be registered with
25an agency of this State, every person who is engaged in the
26business of leasing or renting such items and who, in

 

 

SB3685 Enrolled- 45 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 46 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 47 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 48 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 49 -LRB102 21412 HLH 30528 b

1with the Department, but without the 2.1% or 1.75% discount
2provided for in this Section being allowed. When the user pays
3the tax directly to the Department, he shall pay the tax in the
4same amount and in the same form in which it would be remitted
5if the tax had been remitted to the Department by the retailer.
6    Refunds made by the seller during the preceding return
7period to purchasers, on account of tangible personal property
8returned to the seller, shall be allowed as a deduction under
9subdivision 5 of his monthly or quarterly return, as the case
10may be, in case the seller had theretofore included the
11receipts from the sale of such tangible personal property in a
12return filed by him and had paid the tax imposed by this Act
13with respect to such receipts.
14    Where the seller is a corporation, the return filed on
15behalf of such corporation shall be signed by the president,
16vice-president, secretary or treasurer or by the properly
17accredited agent of such corporation.
18    Where the seller is a limited liability company, the
19return filed on behalf of the limited liability company shall
20be signed by a manager, member, or properly accredited agent
21of the limited liability company.
22    Except as provided in this Section, the retailer filing
23the return under this Section shall, at the time of filing such
24return, pay to the Department the amount of tax imposed by this
25Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
26on and after January 1, 1990, or $5 per calendar year,

 

 

SB3685 Enrolled- 50 -LRB102 21412 HLH 30528 b

1whichever is greater, which is allowed to reimburse the
2retailer for the expenses incurred in keeping records,
3preparing and filing returns, remitting the tax and supplying
4data to the Department on request. On and after January 1,
52021, a certified service provider, as defined in the Leveling
6the Playing Field for Illinois Retail Act, filing the return
7under this Section on behalf of a remote retailer shall, at the
8time of such return, pay to the Department the amount of tax
9imposed by this Act less a discount of 1.75%. A remote retailer
10using a certified service provider to file a return on its
11behalf, as provided in the Leveling the Playing Field for
12Illinois Retail Act, is not eligible for the discount. The
13discount under this Section is not allowed for the 1.25%
14portion of taxes paid on aviation fuel that is subject to the
15revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1647133. Any prepayment made pursuant to Section 2d of this Act
17shall be included in the amount on which such 2.1% or 1.75%
18discount is computed. In the case of retailers who report and
19pay the tax on a transaction by transaction basis, as provided
20in this Section, such discount shall be taken with each such
21tax remittance instead of when such retailer files his
22periodic return. The discount allowed under this Section is
23allowed only for returns that are filed in the manner required
24by this Act. The Department may disallow the discount for
25retailers whose certificate of registration is revoked at the
26time the return is filed, but only if the Department's

 

 

SB3685 Enrolled- 51 -LRB102 21412 HLH 30528 b

1decision to revoke the certificate of registration has become
2final.
3    Before October 1, 2000, if the taxpayer's average monthly
4tax liability to the Department under this Act, the Use Tax
5Act, the Service Occupation Tax Act, and the Service Use Tax
6Act, excluding any liability for prepaid sales tax to be
7remitted in accordance with Section 2d of this Act, was
8$10,000 or more during the preceding 4 complete calendar
9quarters, he shall file a return with the Department each
10month by the 20th day of the month next following the month
11during which such tax liability is incurred and shall make
12payments to the Department on or before the 7th, 15th, 22nd and
13last day of the month during which such liability is incurred.
14On and after October 1, 2000, if the taxpayer's average
15monthly tax liability to the Department under this Act, the
16Use Tax Act, the Service Occupation Tax Act, and the Service
17Use Tax Act, excluding any liability for prepaid sales tax to
18be remitted in accordance with Section 2d of this Act, was
19$20,000 or more during the preceding 4 complete calendar
20quarters, he shall file a return with the Department each
21month by the 20th day of the month next following the month
22during which such tax liability is incurred and shall make
23payment to the Department on or before the 7th, 15th, 22nd and
24last day of the month during which such liability is incurred.
25If the month during which such tax liability is incurred began
26prior to January 1, 1985, each payment shall be in an amount

 

 

SB3685 Enrolled- 52 -LRB102 21412 HLH 30528 b

1equal to 1/4 of the taxpayer's actual liability for the month
2or an amount set by the Department not to exceed 1/4 of the
3average monthly liability of the taxpayer to the Department
4for the preceding 4 complete calendar quarters (excluding the
5month of highest liability and the month of lowest liability
6in such 4 quarter period). If the month during which such tax
7liability is incurred begins on or after January 1, 1985 and
8prior to January 1, 1987, each payment shall be in an amount
9equal to 22.5% of the taxpayer's actual liability for the
10month or 27.5% of the taxpayer's liability for the same
11calendar month of the preceding year. If the month during
12which such tax liability is incurred begins on or after
13January 1, 1987 and prior to January 1, 1988, each payment
14shall be in an amount equal to 22.5% of the taxpayer's actual
15liability for the month or 26.25% of the taxpayer's liability
16for the same calendar month of the preceding year. If the month
17during which such tax liability is incurred begins on or after
18January 1, 1988, and prior to January 1, 1989, or begins on or
19after January 1, 1996, each payment shall be in an amount equal
20to 22.5% of the taxpayer's actual liability for the month or
2125% of the taxpayer's liability for the same calendar month of
22the preceding year. If the month during which such tax
23liability is incurred begins on or after January 1, 1989, and
24prior to January 1, 1996, each payment shall be in an amount
25equal to 22.5% of the taxpayer's actual liability for the
26month or 25% of the taxpayer's liability for the same calendar

 

 

SB3685 Enrolled- 53 -LRB102 21412 HLH 30528 b

1month of the preceding year or 100% of the taxpayer's actual
2liability for the quarter monthly reporting period. The amount
3of such quarter monthly payments shall be credited against the
4final tax liability of the taxpayer's return for that month.
5Before October 1, 2000, once applicable, the requirement of
6the making of quarter monthly payments to the Department by
7taxpayers having an average monthly tax liability of $10,000
8or more as determined in the manner provided above 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 a change in such taxpayer's reporting status.
22On and after October 1, 2000, once applicable, the requirement
23of the making of quarter monthly payments to the Department by
24taxpayers having an average monthly tax liability of $20,000
25or more as determined in the manner provided above shall
26continue until such taxpayer's average monthly liability to

 

 

SB3685 Enrolled- 54 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 55 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 56 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 57 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 58 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 59 -LRB102 21412 HLH 30528 b

1applies for so long as the revenue use requirements of 49
2U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3    Beginning August 1, 2000, each month the Department shall
4pay into the County and Mass Transit District Fund 20% of the
5net revenue realized for the preceding month from the 1.25%
6rate on the selling price of motor fuel and gasohol. Beginning
7September 1, 2010, each month the Department shall pay into
8the County and Mass Transit District Fund 20% of the net
9revenue realized for the preceding month from the 1.25% rate
10on the selling price of sales tax holiday items.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund 16% of the net revenue
13realized for the preceding month from the 6.25% general rate
14on the selling price of tangible personal property other than
15aviation fuel sold on or after December 1, 2019. This
16exception for aviation fuel only applies for so long as the
17revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1847133 are binding on the State.
19    For aviation fuel sold on or after December 1, 2019, each
20month the Department shall pay into the State Aviation Program
21Fund 20% of the net revenue realized for the preceding month
22from the 6.25% general rate on the selling price of aviation
23fuel, less an amount estimated by the Department to be
24required for refunds of the 20% portion of the tax on aviation
25fuel under this Act, which amount shall be deposited into the
26Aviation Fuel Sales Tax Refund Fund. The Department shall only

 

 

SB3685 Enrolled- 60 -LRB102 21412 HLH 30528 b

1pay moneys into the State Aviation Program Fund and the
2Aviation Fuel Sales Tax Refund Fund under this Act for so long
3as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4U.S.C. 47133 are binding on the State.
5    Beginning August 1, 2000, each month the Department shall
6pay into the Local Government Tax Fund 80% of the net revenue
7realized for the preceding month from the 1.25% rate on the
8selling price of motor fuel and gasohol. Beginning September
91, 2010, each month the Department shall pay into the Local
10Government Tax Fund 80% of the net revenue realized for the
11preceding month from the 1.25% rate on the selling price of
12sales tax holiday items.
13    Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19are now taxed at 6.25%.
20    Beginning July 1, 2011, each month the Department shall
21pay into the Clean Air Act Permit Fund 80% of the net revenue
22realized for the preceding month from the 6.25% general rate
23on the selling price of sorbents used in Illinois in the
24process of sorbent injection as used to comply with the
25Environmental Protection Act or the federal Clean Air Act, but
26the total payment into the Clean Air Act Permit Fund under this

 

 

SB3685 Enrolled- 61 -LRB102 21412 HLH 30528 b

1Act and the Use Tax Act shall not exceed $2,000,000 in any
2fiscal year.
3    Beginning July 1, 2013, each month the Department shall
4pay into the Underground Storage Tank Fund from the proceeds
5collected under this Act, the Use Tax Act, the Service Use Tax
6Act, and the Service Occupation Tax Act an amount equal to the
7average monthly deficit in the Underground Storage Tank Fund
8during the prior year, as certified annually by the Illinois
9Environmental Protection Agency, but the total payment into
10the Underground Storage Tank Fund under this Act, the Use Tax
11Act, the Service Use Tax Act, and the Service Occupation Tax
12Act shall not exceed $18,000,000 in any State fiscal year. As
13used in this paragraph, the "average monthly deficit" shall be
14equal to the difference between the average monthly claims for
15payment by the fund and the average monthly revenues deposited
16into the fund, excluding payments made pursuant to this
17paragraph.
18    Beginning July 1, 2015, of the remainder of the moneys
19received by the Department under the Use Tax Act, the Service
20Use Tax Act, the Service Occupation Tax Act, and this Act, each
21month the Department shall deposit $500,000 into the State
22Crime Laboratory Fund.
23    Of the remainder of the moneys received by the Department
24pursuant to this Act, (a) 1.75% thereof shall be paid into the
25Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
26and after July 1, 1989, 3.8% thereof shall be paid into the

 

 

SB3685 Enrolled- 62 -LRB102 21412 HLH 30528 b

1Build Illinois Fund; provided, however, that if in any fiscal
2year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3may be, of the moneys received by the Department and required
4to be paid into the Build Illinois Fund pursuant to this Act,
5Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
6Act, and Section 9 of the Service Occupation Tax Act, such Acts
7being hereinafter called the "Tax Acts" and such aggregate of
82.2% or 3.8%, as the case may be, of moneys being hereinafter
9called the "Tax Act Amount", and (2) the amount transferred to
10the Build Illinois Fund from the State and Local Sales Tax
11Reform Fund shall be less than the Annual Specified Amount (as
12hereinafter defined), an amount equal to the difference shall
13be immediately paid into the Build Illinois Fund from other
14moneys received by the Department pursuant to the Tax Acts;
15the "Annual Specified Amount" means the amounts specified
16below for fiscal years 1986 through 1993:
17Fiscal YearAnnual Specified Amount
181986$54,800,000
191987$76,650,000
201988$80,480,000
211989$88,510,000
221990$115,330,000
231991$145,470,000
241992$182,730,000
251993$206,520,000;
26and means the Certified Annual Debt Service Requirement (as

 

 

SB3685 Enrolled- 63 -LRB102 21412 HLH 30528 b

1defined in Section 13 of the Build Illinois Bond Act) or the
2Tax Act Amount, whichever is greater, for fiscal year 1994 and
3each fiscal year thereafter; and further provided, that if on
4the last business day of any month the sum of (1) the Tax Act
5Amount required to be deposited into the Build Illinois Bond
6Account in the Build Illinois Fund during such month and (2)
7the amount transferred to the Build Illinois Fund from the
8State and Local Sales Tax Reform Fund shall have been less than
91/12 of the Annual Specified Amount, 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 in no event shall the
13payments required under the preceding proviso result in
14aggregate payments into the Build Illinois Fund pursuant to
15this clause (b) for any fiscal year in excess of the greater of
16(i) the Tax Act Amount or (ii) the Annual Specified Amount for
17such fiscal year. The amounts payable into the Build Illinois
18Fund under clause (b) of the first sentence in this paragraph
19shall be payable only until such time as the aggregate amount
20on deposit under each trust indenture securing Bonds issued
21and outstanding pursuant to the Build Illinois Bond Act is
22sufficient, taking into account any future investment income,
23to fully provide, in accordance with such indenture, for the
24defeasance of or the payment of the principal of, premium, if
25any, and interest on the Bonds secured by such indenture and on
26any Bonds expected to be issued thereafter and all fees and

 

 

SB3685 Enrolled- 64 -LRB102 21412 HLH 30528 b

1costs payable with respect thereto, all as certified by the
2Director of the Bureau of the Budget (now Governor's Office of
3Management and Budget). If on the last business day of any
4month in which Bonds are outstanding pursuant to the Build
5Illinois Bond Act, the aggregate of moneys deposited in the
6Build Illinois Bond Account in the Build Illinois Fund in such
7month shall be less than the amount required to be transferred
8in such month from the Build Illinois Bond Account to the Build
9Illinois Bond Retirement and Interest Fund pursuant to Section
1013 of the Build Illinois Bond Act, an amount equal to such
11deficiency shall be immediately paid from other moneys
12received by the Department pursuant to the Tax Acts to the
13Build Illinois Fund; provided, however, that any amounts paid
14to the Build Illinois Fund in any fiscal year pursuant to this
15sentence shall be deemed to constitute payments pursuant to
16clause (b) of the first sentence of this paragraph and shall
17reduce the amount otherwise payable for such fiscal year
18pursuant to that clause (b). The moneys received by the
19Department pursuant to this Act and required to be deposited
20into the Build Illinois Fund are subject to the pledge, claim
21and charge set forth in Section 12 of the Build Illinois Bond
22Act.
23    Subject to payment of amounts into the Build Illinois Fund
24as provided in the preceding paragraph or in any amendment
25thereto hereafter enacted, the following specified monthly
26installment of the amount requested in the certificate of the

 

 

SB3685 Enrolled- 65 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 66 -LRB102 21412 HLH 30528 b

12010139,000,000
22011146,000,000
32012153,000,000
42013161,000,000
52014170,000,000
62015179,000,000
72016189,000,000
82017199,000,000
92018210,000,000
102019221,000,000
112020233,000,000
122021300,000,000
132022300,000,000
142023300,000,000
152024 300,000,000
162025 300,000,000
172026 300,000,000
182027 375,000,000
192028 375,000,000
202029 375,000,000
212030 375,000,000
222031 375,000,000
232032 375,000,000
242033375,000,000
252034375,000,000
262035375,000,000

 

 

SB3685 Enrolled- 67 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 68 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 69 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 70 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 71 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 72 -LRB102 21412 HLH 30528 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 16% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning July 1, 2022 and until July 1, 2023,
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, the Energy
10Infrastructure Fund, and the Tax Compliance and Administration
11Fund as provided in this Section, the Department shall pay
12each month into the Road Fund the amount estimated to
13represent 32% of the net revenue realized from the taxes
14imposed on motor fuel and gasohol. Beginning July 1, 2023 and
15until July 1, 2024, subject to the payment of amounts into the
16County and Mass Transit District Fund, the Local Government
17Tax Fund, the Build Illinois Fund, the McCormick Place
18Expansion Project Fund, the Illinois Tax Increment Fund, the
19Energy Infrastructure Fund, and the Tax Compliance and
20Administration Fund as provided in this Section, the
21Department shall pay each month into the Road Fund the amount
22estimated to represent 48% of the net revenue realized from
23the taxes imposed on motor fuel and gasohol. Beginning July 1,
242024 and until July 1, 2025, subject to the payment of amounts
25into the County and Mass Transit District Fund, the Local
26Government Tax Fund, the Build Illinois Fund, the McCormick

 

 

SB3685 Enrolled- 73 -LRB102 21412 HLH 30528 b

1Place Expansion Project Fund, the Illinois Tax Increment Fund,
2the Energy Infrastructure 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 64% of the net revenue realized from
6the taxes imposed on motor fuel and gasohol. Beginning on July
71, 2025, subject to the payment of amounts into the County and
8Mass Transit District Fund, the Local Government Tax Fund, the
9Build Illinois Fund, the McCormick Place Expansion Project
10Fund, the Illinois Tax Increment Fund, the Energy
11Infrastructure Fund, and the Tax Compliance and Administration
12Fund as provided in this Section, the Department shall pay
13each month into the Road Fund the amount estimated to
14represent 80% of the net revenue realized from the taxes
15imposed on motor fuel and gasohol. As used in this paragraph
16"motor fuel" has the meaning given to that term in Section 1.1
17of the Motor Fuel Tax Act, and "gasohol" has the meaning given
18to that term in Section 3-40 of the Use Tax Act.
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, 75% thereof shall be paid into the State
21Treasury and 25% shall be reserved in a special account and
22used only for the transfer to the Common School Fund as part of
23the monthly transfer from the General Revenue Fund in
24accordance with Section 8a of the State Finance Act.
25    The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

 

 

SB3685 Enrolled- 74 -LRB102 21412 HLH 30528 b

1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the retailer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the retailer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The retailer's annual return to
12the Department shall also disclose the cost of goods sold by
13the retailer during the year covered by such return, opening
14and closing inventories of such goods for such year, costs of
15goods used from stock or taken from stock and given away by the
16retailer during such year, payroll information of the
17retailer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such retailer as provided for in
21this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be
26    liable for a penalty equal to 1/6 of 1% of the tax due from

 

 

SB3685 Enrolled- 75 -LRB102 21412 HLH 30528 b

1    such taxpayer under this Act during the period to be
2    covered by the annual return for each month or fraction of
3    a month until such return is filed as required, the
4    penalty to be assessed and collected in the same manner as
5    any other penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The provisions of this Section concerning the filing of an
18annual information return do not apply to a retailer who is not
19required to file an income tax return with the United States
20Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

SB3685 Enrolled- 76 -LRB102 21412 HLH 30528 b

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

 

 

SB3685 Enrolled- 77 -LRB102 21412 HLH 30528 b

1was held. Any person who fails to file a report required by
2this Section commits a business offense and is subject to a
3fine not to exceed $250.
4    Any person engaged in the business of selling tangible
5personal property at retail as a concessionaire or other type
6of seller at the Illinois State Fair, county fairs, art shows,
7flea markets and similar exhibitions or events, or any
8transient merchants, as defined by Section 2 of the Transient
9Merchant Act of 1987, may be required to make a daily report of
10the amount of such sales to the Department and to make a daily
11payment of the full amount of tax due. The Department shall
12impose this requirement when it finds that there is a
13significant risk of loss of revenue to the State at such an
14exhibition or event. Such a finding shall be based on evidence
15that a substantial number of concessionaires or other sellers
16who are not residents of Illinois will be engaging in the
17business of selling tangible personal property at retail at
18the exhibition or event, or other evidence of a significant
19risk of loss of revenue to the State. The Department shall
20notify concessionaires and other sellers affected by the
21imposition of this requirement. In the absence of notification
22by the Department, the concessionaires and other sellers shall
23file their returns as otherwise required in this Section.
24(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
25101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
266-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;

 

 

SB3685 Enrolled- 78 -LRB102 21412 HLH 30528 b

1101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised
212-7-21.)
 
3    Section 15. The Property Tax Code is amended by changing
4Sections 4-10 and 17-20 as follows:
 
5    (35 ILCS 200/4-10)
6    Sec. 4-10. Compensation for Certified Illinois Assessing
7Officers. Subject to the requirements for continued training,
8any supervisor of assessments, assessor, deputy assessor or
9member of a board of review in any county who has earned a
10Certified Illinois Assessing Officers Certificate from the
11Illinois Property Assessment Institute shall receive from the
12State, out of funds appropriated to the Department from the
13Personal Property Tax Replacement Fund, additional
14compensation of $500 per year.
15    To receive a Certified Illinois Assessing Officer
16certificate, a person shall complete successfully and pass
17examinations on a basic course in assessment practice approved
18by the Department and conducted by the Institute and
19additional courses totaling not less than 60 class hours that
20are designated and approved by the Department, on the cost,
21market and income approaches to value, mass appraisal
22techniques, and property tax administration.
23    To continue to be eligible for the additional
24compensation, a Certified Illinois Assessing Officer must

 

 

SB3685 Enrolled- 79 -LRB102 21412 HLH 30528 b

1complete successfully a minimum of 15 class hours requiring a
2written examination, and the equivalent of one seminar course
3of 15 class hours which does not require a written
4examination, in each year for which additional compensation is
5sought after receipt of the certificate. The Department shall
6designate and approve courses acceptable for additional
7training, including courses in business and computer
8techniques, and class hours applicable to each course. The
9Department shall specify procedures for certifying the
10completion of the additional training.
11    The courses and training shall be conducted annually in a
12manner and format deemed appropriate by the Department at
13various convenient locations throughout the State. At least
14one course shall be conducted annually in each county with
15more than 400,000 inhabitants.
16(Source: P.A. 97-72, eff. 7-1-11.)
 
17    (35 ILCS 200/17-20)
18    Sec. 17-20. Hearing on tentative equalization factor. The
19Department shall, after publishing its tentative equalization
20factor and giving notice of hearing to the public in a
21newspaper of general circulation in the county, hold a hearing
22on its estimate not less than 10 days nor more than 30 days
23from the date of the publication. The notice shall state the
24provided hearing platform and accessibility instructions,
25date, and time of the hearing, which shall be held in either

 

 

SB3685 Enrolled- 80 -LRB102 21412 HLH 30528 b

1Chicago or Springfield, the basis for the estimate of the
2Department, and further information as the Department may
3prescribe. The Department shall, after giving a hearing to all
4interested parties and opportunity for submitting testimony
5and evidence in support of or adverse to the estimate as the
6Department considers requisite, either confirm or revise the
7estimate so as to correctly represent the considered judgment
8of the Department respecting the estimated percentage to be
9added to or deducted from the aggregate assessment of all
10locally assessed property in the county except property
11assessed under Sections 10-110 through 10-140 or 10-170
12through 10-200. Within 30 days after the conclusion of the
13hearing the Department shall mail to the County Clerk, by
14certified mail, its determination with respect to such
15estimated percentage to be added to or deducted from the
16aggregate assessment.
17(Source: P.A. 91-555, eff. 1-1-00.)
 
18    Section 20. The Motor Fuel Tax Law is amended by changing
19Sections 6 and 6a as follows:
 
20    (35 ILCS 505/6)  (from Ch. 120, par. 422)
21    Sec. 6. Collection of tax; distributors. A distributor who
22sells or distributes any motor fuel, which he is required by
23Section 5 to report to the Department when filing a return,
24shall (except as hereinafter provided) collect at the time of

 

 

SB3685 Enrolled- 81 -LRB102 21412 HLH 30528 b

1such sale and distribution, the amount of tax imposed under
2this Act on all such motor fuel sold and distributed, and at
3the time of making a return, the distributor shall pay to the
4Department the amount so collected less a discount of 2%
5through June 30, 2003 and 1.75% thereafter which is allowed to
6reimburse the distributor for the expenses incurred in keeping
7records, preparing and filing returns, collecting and
8remitting the tax and supplying data to the Department on
9request, and shall also pay to the Department an amount equal
10to the amount that would be collectible as a tax in the event
11of a sale thereof on all such motor fuel used by said
12distributor during the period covered by the return. However,
13no payment shall be made based upon dyed diesel fuel used by
14the distributor for non-highway purposes. The discount shall
15only be applicable to the amount of tax payment which
16accompanies a return which is filed timely in accordance with
17Section 5 of this Act. In each subsequent sale of motor fuel on
18which the amount of tax imposed under this Act has been
19collected as provided in this Section, the amount so collected
20shall be added to the selling price, so that the amount of tax
21is paid ultimately by the user of the motor fuel. However, no
22collection or payment shall be made in the case of the sale or
23use of any motor fuel to the extent to which such sale or use
24of motor fuel may not, under the constitution and statutes of
25the United States, be made the subject of taxation by this
26State. A person whose license to act as a distributor of fuel

 

 

SB3685 Enrolled- 82 -LRB102 21412 HLH 30528 b

1has been revoked shall, at the time of making a return, also
2pay to the Department an amount equal to the amount that would
3be collectible as a tax in the event of a sale thereof on all
4motor fuel, which he is required by the second paragraph of
5Section 5 to report to the Department in making a return, and
6which he had on hand on the date on which the license was
7revoked, and with respect to which no tax had been previously
8paid under this Act.
9    A distributor may make tax free sales of motor fuel, with
10respect to which he is otherwise required to collect the tax,
11only as specified in the following items 1 through 7.
12        1. When the sale is made to a person holding a valid
13    unrevoked license as a distributor, by making a specific
14    notation thereof on invoices or sales slip covering each
15    sale.
16        2. When the sale is made with delivery to a purchaser
17    outside of this State.
18        3. When the sale is made to the Federal Government or
19    its instrumentalities.
20        4. When the sale is made to a municipal corporation
21    owning and operating a local transportation system for
22    public service in this State when an official certificate
23    of exemption is obtained in lieu of the tax.
24        5. When the sale is made to a privately owned public
25    utility owning and operating 2 axle vehicles designed and
26    used for transporting more than 7 passengers, which

 

 

SB3685 Enrolled- 83 -LRB102 21412 HLH 30528 b

1    vehicles are used as common carriers in general
2    transportation of passengers, are not devoted to any
3    specialized purpose and are operated entirely within the
4    territorial limits of a single municipality or of any
5    group of contiguous municipalities, or in a close radius
6    thereof, and the operations of which are subject to the
7    regulations of the Illinois Commerce Commission, when an
8    official certificate of exemption is obtained in lieu of
9    the tax.
10        6. When a sale of special fuel is made to a person
11    holding a valid, unrevoked license as a supplier, by
12    making a specific notation thereof on the invoice or sales
13    slip covering each such sale.
14        7. When a sale of dyed diesel fuel is made by the
15    licensed distributor to the end user of the fuel who is not
16    someone other than a licensed distributor or a licensed
17    supplier for non-highway purposes and the fuel is (i)
18    delivered from a vehicle designed for the specific purpose
19    of such sales and delivered directly into a stationary
20    bulk storage tank that displays the notice required by
21    Section 4f of this Act, (ii) delivered from a vehicle
22    designed for the specific purpose of such sales and
23    delivered directly into the fuel supply tanks of
24    non-highway vehicles that are not required to be
25    registered for highway use, or (iii) dispensed from a dyed
26    diesel fuel dispensing facility that has withdrawal

 

 

SB3685 Enrolled- 84 -LRB102 21412 HLH 30528 b

1    facilities that are not readily accessible to and are not
2    capable of dispensing dyed diesel fuel into the fuel
3    supply tank of a motor vehicle.
4        A specific notation is required on the invoice or
5    sales slip covering such sales, and any supporting
6    documentation that may be required by the Department must
7    be obtained by the distributor. The distributor shall
8    obtain and keep the supporting documentation in such form
9    as the Department may require by rule.
10        For purposes of this item 7, a dyed diesel fuel
11    dispensing facility is considered to have withdrawal
12    facilities that are "not readily accessible to and not
13    capable of dispensing dyed diesel fuel into the fuel
14    supply tank of a motor vehicle" only if the dyed diesel
15    fuel is delivered from: (i) a dispenser hose that is short
16    enough so that it will not reach the fuel supply tank of a
17    motor vehicle or (ii) a dispenser that is enclosed by a
18    fence or other physical barrier so that a vehicle cannot
19    pull alongside the dispenser to permit fueling.
20        8. (Blank).
21    All special fuel sold or used for non-highway purposes
22must have a dye added in accordance with Section 4d of this
23Law.
24    All suits or other proceedings brought for the purpose of
25recovering any taxes, interest or penalties due the State of
26Illinois under this Act may be maintained in the name of the

 

 

SB3685 Enrolled- 85 -LRB102 21412 HLH 30528 b

1Department.
2(Source: P.A. 96-1384, eff. 7-29-10.)
 
3    (35 ILCS 505/6a)  (from Ch. 120, par. 422a)
4    Sec. 6a. Collection of tax; suppliers. A supplier, other
5than a licensed distributor, who sells or distributes any
6special fuel, which he is required by Section 5a to report to
7the Department when filing a return, shall (except as
8hereinafter provided) collect at the time of such sale and
9distribution, the amount of tax imposed under this Act on all
10such special fuel sold and distributed, and at the time of
11making a return, the supplier shall pay to the Department the
12amount so collected less a discount of 2% through June 30, 2003
13and 1.75% thereafter which is allowed to reimburse the
14supplier for the expenses incurred in keeping records,
15preparing and filing returns, collecting and remitting the tax
16and supplying data to the Department on request, and shall
17also pay to the Department an amount equal to the amount that
18would be collectible as a tax in the event of a sale thereof on
19all such special fuel used by said supplier during the period
20covered by the return. However, no payment shall be made based
21upon dyed diesel fuel used by said supplier for non-highway
22purposes. The discount shall only be applicable to the amount
23of tax payment which accompanies a return which is filed
24timely in accordance with Section 5(a) of this Act. In each
25subsequent sale of special fuel on which the amount of tax

 

 

SB3685 Enrolled- 86 -LRB102 21412 HLH 30528 b

1imposed under this Act has been collected as provided in this
2Section, the amount so collected shall be added to the selling
3price, so that the amount of tax is paid ultimately by the user
4of the special fuel. However, no collection or payment shall
5be made in the case of the sale or use of any special fuel to
6the extent to which such sale or use of motor fuel may not,
7under the Constitution and statutes of the United States, be
8made the subject of taxation by this State.
9    A person whose license to act as supplier of special fuel
10has been revoked shall, at the time of making a return, also
11pay to the Department an amount equal to the amount that would
12be collectible as a tax in the event of a sale thereof on all
13special fuel, which he is required by the 1st paragraph of
14Section 5a to report to the Department in making a return.
15    A supplier may make tax-free sales of special fuel, with
16respect to which he is otherwise required to collect the tax,
17only as specified in the following items 1 through 7.
18        1. When the sale is made to the federal government or
19    its instrumentalities.
20        2. When the sale is made to a municipal corporation
21    owning and operating a local transportation system for
22    public service in this State when an official certificate
23    of exemption is obtained in lieu of the tax.
24        3. When the sale is made to a privately owned public
25    utility owning and operating 2 axle vehicles designed and
26    used for transporting more than 7 passengers, which

 

 

SB3685 Enrolled- 87 -LRB102 21412 HLH 30528 b

1    vehicles are used as common carriers in general
2    transportation of passengers, are not devoted to any
3    specialized purpose and are operated entirely within the
4    territorial limits of a single municipality or of any
5    group of contiguous municipalities, or in a close radius
6    thereof, and the operations of which are subject to the
7    regulations of the Illinois Commerce Commission, when an
8    official certificate of exemption is obtained in lieu of
9    the tax.
10        4. When a sale is made to a person holding a valid
11    unrevoked license as a supplier or a distributor by making
12    a specific notation thereof on invoice or sales slip
13    covering each such sale.
14        5. When a sale of dyed diesel fuel is made by the
15    licensed supplier to the end user of the fuel who is not
16    someone other than a licensed distributor or licensed
17    supplier for non-highway purposes and the fuel is (i)
18    delivered from a vehicle designed for the specific purpose
19    of such sales and delivered directly into a stationary
20    bulk storage tank that displays the notice required by
21    Section 4f of this Act, (ii) delivered from a vehicle
22    designed for the specific purpose of such sales and
23    delivered directly into the fuel supply tanks of
24    non-highway vehicles that are not required to be
25    registered for highway use, or (iii) dispensed from a dyed
26    diesel fuel dispensing facility that has withdrawal

 

 

SB3685 Enrolled- 88 -LRB102 21412 HLH 30528 b

1    facilities that are not readily accessible to and are not
2    capable of dispensing dyed diesel fuel into the fuel
3    supply tank of a motor vehicle.
4        A specific notation is required on the invoice or
5    sales slip covering such sales, and any supporting
6    documentation that may be required by the Department must
7    be obtained by the supplier. The supplier shall obtain and
8    keep the supporting documentation in such form as the
9    Department may require by rule.
10        For purposes of this item 5, a dyed diesel fuel
11    dispensing facility is considered to have withdrawal
12    facilities that are "not readily accessible to and not
13    capable of dispensing dyed diesel fuel into the fuel
14    supply tank of a motor vehicle" only if the dyed diesel
15    fuel is delivered from: (i) a dispenser hose that is short
16    enough so that it will not reach the fuel supply tank of a
17    motor vehicle or (ii) a dispenser that is enclosed by a
18    fence or other physical barrier so that a vehicle cannot
19    pull alongside the dispenser to permit fueling.
20        6. (Blank).
21        7. When a sale of special fuel is made to a person
22    where delivery is made outside of this State.
23    All special fuel sold or used for non-highway purposes
24must have a dye added in accordance with Section 4d of this
25Law.
26    All suits or other proceedings brought for the purpose of

 

 

SB3685 Enrolled- 89 -LRB102 21412 HLH 30528 b

1recovering any taxes, interest or penalties due the State of
2Illinois under this Act may be maintained in the name of the
3Department.
4(Source: P.A. 96-1384, eff. 7-29-10.)
 
5    Section 99. Effective date. This Act takes effect January
61, 2023, except that Section 20 and this Section take effect
7upon becoming law.