Illinois General Assembly - Full Text of HB3642
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Full Text of HB3642  98th General Assembly

HB3642 98TH GENERAL ASSEMBLY


 


 
98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB3642

 

Introduced , by Rep. Bill Mitchell

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 330/2  from Ch. 127, par. 652
30 ILCS 330/7.8 new
30 ILCS 330/12  from Ch. 127, par. 662
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the General Obligation Bond Act. Requires the issuance of general obligation bonds in the amount of $4,000,000,000 for the purposes of school construction, transportation, and pollution control. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Requires the Department of Revenue to deposit 100% of the net revenue realized from the 6.25% general rate on the selling price of motor fuel and gasohol into the General Obligation Bond Retirement and Interest Fund until a sufficient amount has been deposited to pay the costs to retire the bonds. Effective immediately.


LRB098 12503 HLH 46917 b

 

 

A BILL FOR

 

HB3642LRB098 12503 HLH 46917 b

1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 10. The General Obligation Bond Act is amended by
5changing Sections 2 and 12 and by adding Section 7.8 as
6follows:
 
7    (30 ILCS 330/2)  (from Ch. 127, par. 652)
8    Sec. 2. Authorization for Bonds. The State of Illinois is
9authorized to issue, sell and provide for the retirement of
10General Obligation Bonds of the State of Illinois for the
11categories and specific purposes expressed in Sections 2
12through 8 of this Act, in the total amount of $51,092,925,743
13$47,092,925,743 $45,476,125,743.
14    The bonds authorized in this Section 2 and in Section 16 of
15this Act are herein called "Bonds".
16    Of the total amount of Bonds authorized in this Act, up to
17$2,200,000,000 in aggregate original principal amount may be
18issued and sold in accordance with the Baccalaureate Savings
19Act in the form of General Obligation College Savings Bonds.
20    Of the total amount of Bonds authorized in this Act, up to
21$300,000,000 in aggregate original principal amount may be
22issued and sold in accordance with the Retirement Savings Act
23in the form of General Obligation Retirement Savings Bonds.

 

 

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1    Of the total amount of Bonds authorized in this Act, the
2additional $10,000,000,000 authorized by Public Act 93-2, the
3$3,466,000,000 authorized by Public Act 96-43, and the
4$4,096,348,300 authorized by Public Act 96-1497 shall be used
5solely as provided in Section 7.2.
6    The issuance and sale of Bonds pursuant to the General
7Obligation Bond Act is an economical and efficient method of
8financing the long-term capital needs of the State. This Act
9will permit the issuance of a multi-purpose General Obligation
10Bond with uniform terms and features. This will not only lower
11the cost of registration but also reduce the overall cost of
12issuing debt by improving the marketability of Illinois General
13Obligation Bonds.
14(Source: P.A. 96-5, eff. 4-3-09; 96-36, eff. 7-13-09; 96-43,
15eff. 7-15-09; 96-885, eff. 3-11-10; 96-1000, eff. 7-2-10;
1696-1497, eff. 1-14-11; 96-1554, eff. 3-18-11; 97-333, eff.
178-12-11; 97-771, eff. 7-10-12; 97-813, eff. 7-13-12; revised
187-23-12.)
 
19    (30 ILCS 330/7.8 new)
20    Sec. 7.8. Excess motor fuel revenues Bonds.
21    (a) Within 3 months after the effective date of this
22amendatory Act of the 98th General Assembly, the State of
23Illinois must issue, sell, and provide for the retirement of
24General Obligation Bonds of the State of Illinois in the total
25amount of $4,000,000,000 for the categories and specific

 

 

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1purposes set forth in this Section.
2    (b) The proceeds of the Bonds required under this Section
3must be used for the following purposes and in the following
4amounts:
5        (1) $2,800,000,000 for use by the Department of
6    Transportation for transportation purposes that are
7    consistent the purposes set forth under item (1) of
8    subsection (a) of Section 4;
9        (2) $1,000,000,000 to be available for school
10    construction purposes that are consistent with the
11    purposes set forth under Section 5; and
12        (3) $200,000,000 for allocation by the Environmental
13    Protection Agency for the Site Investigation and Remedial
14    Activities Program established under Title XVII of the
15    Environmental Protection Act.
16    (c) Upon the issuance of the Bonds required under this
17Section, the Governor's Office of Management and Budget must
18certify to the Department of Revenue the total cost to retire
19the bonds, including the costs of issuance and the amount of
20principal of, interest on, and premium, if any, due on those
21bonds.
 
22    (30 ILCS 330/12)  (from Ch. 127, par. 662)
23    Sec. 12. Allocation of Proceeds from Sale of Bonds.
24    (a) Proceeds from the sale of Bonds, authorized by Section
253 of this Act, shall be deposited in the separate fund known as

 

 

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1the Capital Development Fund.
2    (b) Proceeds from the sale of Bonds, authorized by
3paragraph (a) of Section 4 and by item (1) of subsection (b) of
4Section 7.8 of this Act, shall be deposited in the separate
5fund known as the Transportation Bond, Series A Fund.
6    (c) Proceeds from the sale of Bonds, authorized by
7paragraphs (b) and (c) of Section 4 of this Act, shall be
8deposited in the separate fund known as the Transportation
9Bond, Series B Fund.
10    (c-1) Proceeds from the sale of Bonds, authorized by
11paragraph (d) of Section 4 of this Act, shall be deposited into
12the Transportation Bond Series D Fund, which is hereby created.
13    (d) Proceeds from the sale of Bonds, authorized by Section
145 and by item (2) of subsection (b) of Section 7.8 of this Act,
15shall be deposited in the separate fund known as the School
16Construction Fund.
17    (e) Proceeds from the sale of Bonds, authorized by Section
186 of this Act, shall be deposited in the separate fund known as
19the Anti-Pollution Fund.
20    (e-5) Proceeds from the sale of Bonds authorized by item
21(3) of subsection (b) of Section 7.8 of this Act shall be
22deposited in the separate fund known as the Brownfields
23Redevelopment Fund.
24    (f) Proceeds from the sale of Bonds, authorized by Section
257 of this Act, shall be deposited in the separate fund known as
26the Coal Development Fund.

 

 

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1    (f-2) Proceeds from the sale of Bonds, authorized by
2Section 7.2 of this Act, shall be deposited as set forth in
3Section 7.2.
4    (f-5) Proceeds from the sale of Bonds, authorized by
5Section 7.5 of this Act, shall be deposited as set forth in
6Section 7.5.
7    (g) Proceeds from the sale of Bonds, authorized by Section
88 of this Act, shall be deposited in the Capital Development
9Fund.
10    (h) Subsequent to the issuance of any Bonds for the
11purposes described in Sections 2 through 8 of this Act, the
12Governor and the Director of the Governor's Office of
13Management and Budget may provide for the reallocation of
14unspent proceeds of such Bonds to any other purposes authorized
15under said Sections of this Act, subject to the limitations on
16aggregate principal amounts contained therein. Upon any such
17reallocation, such unspent proceeds shall be transferred to the
18appropriate funds as determined by reference to paragraphs (a)
19through (g) of this Section.
20(Source: P.A. 96-36, eff. 7-13-09.)
 
21    Section 15. The Use Tax Act is amended by changing Section
229 as follows:
 
23    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
24    Sec. 9. Except as to motor vehicles, watercraft, aircraft,

 

 

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1and trailers that are required to be registered with an agency
2of this State, each retailer required or authorized to collect
3the tax imposed by this Act shall pay to the Department the
4amount of such tax (except as otherwise provided) at the time
5when he is required to file his return for the period during
6which such tax was collected, less a discount of 2.1% prior to
7January 1, 1990, and 1.75% on and after January 1, 1990, or $5
8per calendar year, whichever is greater, which is allowed to
9reimburse the retailer for expenses incurred in collecting the
10tax, keeping records, preparing and filing returns, remitting
11the tax and supplying data to the Department on request. In the
12case of retailers who report and pay the tax on a transaction
13by transaction basis, as provided in this Section, such
14discount shall be taken with each such tax remittance instead
15of when such retailer files his periodic return. A retailer
16need not remit that part of any tax collected by him to the
17extent that he is required to remit and does remit the tax
18imposed by the Retailers' Occupation Tax Act, with respect to
19the sale of the same property.
20    Where such tangible personal property is sold under a
21conditional sales contract, or under any other form of sale
22wherein the payment of the principal sum, or a part thereof, is
23extended beyond the close of the period for which the return is
24filed, the retailer, in collecting the tax (except as to motor
25vehicles, watercraft, aircraft, and trailers that are required
26to be registered with an agency of this State), may collect for

 

 

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

 

 

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1        5. The amount of tax due;
2        5-5. The signature of the taxpayer; and
3        6. Such other reasonable information as the Department
4    may require.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

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1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Before October 1, 2000, if the taxpayer's average monthly
24tax liability to the Department under this Act, the Retailers'
25Occupation Tax Act, the Service Occupation Tax Act, the Service
26Use Tax Act was $10,000 or more during the preceding 4 complete

 

 

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1calendar quarters, he shall file a return with the Department
2each month by the 20th day of the month next following the
3month during which such tax liability is incurred and shall
4make payments to the Department on or before the 7th, 15th,
522nd and last day of the month during which such liability is
6incurred. On and after October 1, 2000, if the taxpayer's
7average monthly tax liability to the Department under this Act,
8the Retailers' Occupation Tax Act, the Service Occupation Tax
9Act, and the Service Use Tax Act was $20,000 or more during the
10preceding 4 complete calendar quarters, he shall file a return
11with the Department each month by the 20th day of the month
12next following the month during which such tax liability is
13incurred and shall make payment to the Department on or before
14the 7th, 15th, 22nd and last day of the month during which such
15liability is incurred. If the month during which such tax
16liability is incurred began prior to January 1, 1985, each
17payment shall be in an amount equal to 1/4 of the taxpayer's
18actual liability for the month or an amount set by the
19Department not to exceed 1/4 of the average monthly liability
20of the taxpayer to the Department for the preceding 4 complete
21calendar quarters (excluding the month of highest liability and
22the month of lowest liability in such 4 quarter period). If the
23month during which such tax liability is incurred begins on or
24after January 1, 1985, and prior to January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 27.5% of the taxpayer's

 

 

HB3642- 11 -LRB098 12503 HLH 46917 b

1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1987, and prior to January 1, 1988, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 26.25% of the taxpayer's
6liability for the same calendar month of the preceding year. If
7the month during which such tax liability is incurred begins on
8or after January 1, 1988, and prior to January 1, 1989, or
9begins on or after January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year. If the month during which
13such tax liability is incurred begins on or after January 1,
141989, and prior to January 1, 1996, each payment shall be in an
15amount equal to 22.5% of the taxpayer's actual liability for
16the month or 25% of the taxpayer's liability for the same
17calendar month of the preceding year or 100% of the taxpayer's
18actual liability for the quarter monthly reporting period. The
19amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month. Before October 1, 2000, once applicable, the
22requirement of the making of quarter monthly payments to the
23Department shall continue until such taxpayer's average
24monthly liability to the Department during the preceding 4
25complete calendar quarters (excluding the month of highest
26liability and the month of lowest liability) is less than

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1vehicles, or trailers transfers more than one aircraft,
2watercraft, motor vehicle, or trailer to a purchaser for use as
3a qualifying rolling stock as provided in Section 3-55 of this
4Act, then that seller may report the transfer of all the
5aircraft, watercraft, motor vehicles or trailers involved in
6that transaction to the Department on the same uniform
7invoice-transaction reporting return form. For purposes of
8this Section, "watercraft" means a Class 2, Class 3, or Class 4
9watercraft as defined in Section 3-2 of the Boat Registration
10and Safety Act, a personal watercraft, or any boat equipped
11with an inboard motor.
12    The transaction reporting return in the case of motor
13vehicles or trailers that are required to be registered with an
14agency of this State, shall be the same document as the Uniform
15Invoice referred to in Section 5-402 of the Illinois Vehicle
16Code and must show the name and address of the seller; the name
17and address of the purchaser; the amount of the selling price
18including the amount allowed by the retailer for traded-in
19property, if any; the amount allowed by the retailer for the
20traded-in tangible personal property, if any, to the extent to
21which Section 2 of this Act allows an exemption for the value
22of traded-in property; the balance payable after deducting such
23trade-in allowance from the total selling price; the amount of
24tax due from the retailer with respect to such transaction; the
25amount of tax collected from the purchaser by the retailer on
26such transaction (or satisfactory evidence that such tax is not

 

 

HB3642- 17 -LRB098 12503 HLH 46917 b

1due in that particular instance, if that is claimed to be the
2fact); the place and date of the sale; a sufficient
3identification of the property sold; such other information as
4is required in Section 5-402 of the Illinois Vehicle Code, and
5such other information as the Department may reasonably
6require.
7    The transaction reporting return in the case of watercraft
8and aircraft must show the name and address of the seller; the
9name and address of the purchaser; the amount of the selling
10price 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 price;
16the amount of tax due from the retailer with respect to such
17transaction; the amount of tax collected from the purchaser by
18the retailer on such transaction (or satisfactory evidence that
19such tax is not due in that particular instance, if that is
20claimed to be the fact); the place and date of the sale, a
21sufficient identification of the property sold, and such other
22information as the Department may reasonably require.
23    Such transaction reporting return shall be filed not later
24than 20 days after the date of delivery of the item that is
25being sold, but may be filed by the retailer at any time sooner
26than that if he chooses to do so. The transaction reporting

 

 

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

 

 

HB3642- 19 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 20 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 21 -LRB098 12503 HLH 46917 b

1with the Department under separate registration under this Act,
2such retailer may not file each return that is due as a single
3return covering all such registered businesses, but shall file
4separate returns for each such registered business.
5    Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund, a special
7fund in the State Treasury which is hereby created, the net
8revenue realized for the preceding month from the 1% tax on
9sales of food for human consumption which is to be consumed off
10the premises where it is sold (other than alcoholic beverages,
11soft drinks and food which has been prepared for immediate
12consumption) and prescription and nonprescription medicines,
13drugs, medical appliances and insulin, urine testing
14materials, syringes and needles used by diabetics.
15    Beginning on the effective date of this amendatory Act of
16the 98th General Assembly, each month the Department shall pay
17into the General Obligation Bond Retirement and Interest Fund
18100% of the net revenue realized for the preceding month from
19the 6.25% general rate on the selling price of motor fuel and
20gasohol. These payments must continue until the aggregate
21amount paid into the General Obligation Bond Retirement and
22Interest Fund from the net revenue realized from the 6.25%
23general rate on transfers of motor fuel and gasohol under this
24Act, the Service Use Tax Act, the Service Occupation Tax Act,
25and the Retailers' Occupation Tax Act is equal to the amount
26certified to the Department under subsection (c) of Section 7.8

 

 

HB3642- 22 -LRB098 12503 HLH 46917 b

1of the General Obligation Bond Act.
2    Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund 4% of the
4net revenue realized for the preceding month from the 6.25%
5general rate on the selling price of tangible personal property
6which is purchased outside Illinois at retail from a retailer
7and which is titled or registered by an agency of this State's
8government.
9    Except as otherwise provided with respect to motor fuel and
10gasohol, beginning Beginning January 1, 1990, each month the
11Department shall pay into the State and Local Sales Tax Reform
12Fund, a special fund in the State Treasury, 20% of the net
13revenue realized for the preceding month from the 6.25% general
14rate on the selling price of tangible personal property, other
15than tangible personal property which is purchased outside
16Illinois at retail from a retailer and which is titled or
17registered by an agency of this State's government.
18    Beginning August 1, 2000, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund 100% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol. Beginning
22September 1, 2010, each month the Department shall pay into the
23State and Local Sales Tax Reform Fund 100% of the net revenue
24realized for the preceding month from the 1.25% rate on the
25selling price of sales tax holiday items.
26    Beginning January 1, 1990, each month the Department shall

 

 

HB3642- 23 -LRB098 12503 HLH 46917 b

1pay into the Local Government Tax Fund 16% of the net revenue
2realized for the preceding month from the 6.25% general rate on
3the selling price of tangible personal property which is
4purchased outside Illinois at retail from a retailer and which
5is titled or registered by an agency of this State's
6government.
7    Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13is now taxed at 6.25%.
14    Beginning July 1, 2011, each month the Department shall pay
15into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of sorbents used in Illinois in the process
18of sorbent injection as used to comply with the Environmental
19Protection Act or the federal Clean Air Act, but the total
20payment into the Clean Air Act (CAA) Permit Fund under this Act
21and the Retailers' Occupation Tax Act shall not exceed
22$2,000,000 in any fiscal year.
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

 

 

HB3642- 24 -LRB098 12503 HLH 46917 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 Section 3
5of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
6Act, Section 9 of the Service Use Tax Act, and Section 9 of the
7Service Occupation Tax Act, such Acts being hereinafter called
8the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
9may be, of moneys being hereinafter called the "Tax Act
10Amount", and (2) the amount transferred to the Build Illinois
11Fund from the State and Local Sales Tax Reform Fund shall be
12less than the Annual Specified Amount (as defined in Section 3
13of the Retailers' Occupation Tax Act), an amount equal to the
14difference shall be immediately paid into the Build Illinois
15Fund from other moneys received by the Department pursuant to
16the Tax Acts; and further provided, that if on the last
17business day of any month the sum of (1) the Tax Act Amount
18required to be deposited into the Build Illinois Bond Account
19in the Build Illinois Fund during such month and (2) the amount
20transferred during such month to the Build Illinois Fund from
21the State and Local Sales Tax Reform Fund shall have been less
22than 1/12 of the Annual Specified Amount, an amount equal to
23the difference shall be immediately paid into the Build
24Illinois Fund from other moneys received by the Department
25pursuant to the Tax Acts; and, further provided, that in no
26event shall the payments required under the preceding proviso

 

 

HB3642- 25 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 26 -LRB098 12503 HLH 46917 b

1provided, however, that any amounts paid to the Build Illinois
2Fund in any fiscal year pursuant to this sentence shall be
3deemed to constitute payments pursuant to clause (b) of the
4preceding sentence and shall reduce the amount otherwise
5payable for such fiscal year pursuant to clause (b) of the
6preceding sentence. The moneys received by the Department
7pursuant to this Act and required to be deposited into the
8Build Illinois Fund are subject to the pledge, claim and charge
9set forth in Section 12 of the Build Illinois Bond Act.
10    Subject to payment of amounts into the Build Illinois Fund
11as provided in the preceding paragraph or in any amendment
12thereto hereafter enacted, the following specified monthly
13installment of the amount requested in the certificate of the
14Chairman of the Metropolitan Pier and Exposition Authority
15provided under Section 8.25f of the State Finance Act, but not
16in excess of the sums designated as "Total Deposit", shall be
17deposited in the aggregate from collections under Section 9 of
18the Use Tax Act, Section 9 of the Service Use Tax Act, Section
199 of the Service Occupation Tax Act, and Section 3 of the
20Retailers' Occupation Tax Act into the McCormick Place
21Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit
231993         $0
241994 53,000,000
251995 58,000,000
261996 61,000,000

 

 

HB3642- 27 -LRB098 12503 HLH 46917 b

11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021246,000,000
262022260,000,000

 

 

HB3642- 28 -LRB098 12503 HLH 46917 b

12023275,000,000
22024 275,000,000
32025 275,000,000
42026 279,000,000
52027 292,000,000
62028 307,000,000
72029 322,000,000
82030 338,000,000
92031 350,000,000
102032 350,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

HB3642- 29 -LRB098 12503 HLH 46917 b

1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total Deposit",
5has been deposited.
6    Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993, the Department shall each
10month pay into the Illinois Tax Increment Fund 0.27% of 80% of
11the net revenue realized for the preceding month from the 6.25%
12general rate on the selling price of tangible personal
13property.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a 25-year
19period, the Department shall each month pay into the Energy
20Infrastructure Fund 80% of the net revenue realized from the
216.25% general rate on the selling price of Illinois-mined coal
22that was sold to an eligible business. For purposes of this
23paragraph, the term "eligible business" means a new electric
24generating facility certified pursuant to Section 605-332 of
25the Department of Commerce and Economic Opportunity Law of the
26Civil Administrative Code of Illinois.

 

 

HB3642- 30 -LRB098 12503 HLH 46917 b

1    Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% thereof shall be paid into the State
3Treasury and 25% shall be reserved in a special account and
4used only for the transfer to the Common School Fund as part of
5the monthly transfer from the General Revenue Fund in
6accordance with Section 8a of the State Finance Act.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18    For greater simplicity of administration, manufacturers,
19importers and wholesalers whose products are sold at retail in
20Illinois by numerous retailers, and who wish to do so, may
21assume the responsibility for accounting and paying to the
22Department all tax accruing under this Act with respect to such
23sales, if the retailers who are affected do not make written
24objection to the Department to this arrangement.
25(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
26eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;

 

 

HB3642- 31 -LRB098 12503 HLH 46917 b

197-333, eff. 8-12-11.)
 
2    Section 20. The Service Use Tax Act is amended by changing
3Section 9 as follows:
 
4    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
5    Sec. 9. Each serviceman required or authorized to collect
6the tax herein imposed shall pay to the Department the amount
7of such tax (except as otherwise provided) at the time when he
8is required to file his return for the period during which such
9tax was collected, less a discount of 2.1% prior to January 1,
101990 and 1.75% on and after January 1, 1990, or $5 per calendar
11year, whichever is greater, which is allowed to reimburse the
12serviceman for expenses incurred in collecting the tax, keeping
13records, preparing and filing returns, remitting the tax and
14supplying data to the Department on request. A serviceman need
15not remit that part of any tax collected by him to the extent
16that he is required to pay and does pay the tax imposed by the
17Service Occupation Tax Act with respect to his sale of service
18involving the incidental transfer by him of the same property.
19    Except as provided hereinafter in this Section, on or
20before the twentieth day of each calendar month, such
21serviceman shall file a return for the preceding calendar month
22in accordance with reasonable Rules and Regulations to be
23promulgated by the Department. Such return shall be filed on a
24form prescribed by the Department and shall contain such

 

 

HB3642- 32 -LRB098 12503 HLH 46917 b

1information as the Department may reasonably require.
2    The Department may require returns to be filed on a
3quarterly basis. If so required, a return for each calendar
4quarter shall be filed on or before the twentieth day of the
5calendar month following the end of such calendar quarter. The
6taxpayer shall also file a return with the Department for each
7of the first two months of each calendar quarter, on or before
8the twentieth day of the following calendar month, stating:
9        1. The name of the seller;
10        2. The address of the principal place of business from
11    which he engages in business as a serviceman in this State;
12        3. The total amount of taxable receipts received by him
13    during the preceding calendar month, including receipts
14    from charge and time sales, but less all deductions allowed
15    by law;
16        4. The amount of credit provided in Section 2d of this
17    Act;
18        5. The amount of tax due;
19        5-5. The signature of the taxpayer; and
20        6. Such other reasonable information as the Department
21    may require.
22    If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26    Beginning October 1, 1993, a taxpayer who has an average

 

 

HB3642- 33 -LRB098 12503 HLH 46917 b

1monthly tax liability of $150,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. Beginning October 1, 1994, a taxpayer who has
4an average monthly tax liability of $100,000 or more shall make
5all payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1995, a taxpayer who has
7an average monthly tax liability of $50,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 2000, a taxpayer who has
10an annual tax liability of $200,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. The term "annual tax liability" shall be the
13sum of the taxpayer's liabilities under this Act, and under all
14other State and local occupation and use tax laws administered
15by the Department, for the immediately preceding calendar year.
16The term "average monthly tax liability" means the sum of the
17taxpayer's liabilities under this Act, and under all other
18State and local occupation and use tax laws administered by the
19Department, for the immediately preceding calendar year
20divided by 12. Beginning on October 1, 2002, a taxpayer who has
21a tax liability in the amount set forth in subsection (b) of
22Section 2505-210 of the Department of Revenue Law shall make
23all payments required by rules of the Department by electronic
24funds transfer.
25    Before August 1 of each year beginning in 1993, the
26Department shall notify all taxpayers required to make payments

 

 

HB3642- 34 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 35 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 36 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 37 -LRB098 12503 HLH 46917 b

1(other than alcoholic beverages, soft drinks and food which has
2been prepared for immediate consumption) and prescription and
3nonprescription medicines, drugs, medical appliances and
4insulin, urine testing materials, syringes and needles used by
5diabetics.
6    Beginning on the effective date of this amendatory Act of
7the 98th General Assembly, each month the Department shall pay
8into the General Obligation Bond Retirement and Interest Fund
9100% of the net revenue realized for the preceding month from
10the 6.25% general rate on transfers of motor fuel and gasohol.
11These payments must continue until the aggregate amount paid
12into the General Obligation Bond Retirement and Interest Fund
13from the net revenue realized from the 6.25% general rate on
14the selling price of motor fuel and gasohol under this Act, the
15Use Tax Act, the Service Occupation Tax Act, and the Retailers'
16Occupation Tax Act is equal to the amount certified to the
17Department under subsection (c) of Section 7.8 of the General
18Obligation Bond Act.
19    Except as otherwise provided with respect to motor fuel and
20gasohol, beginning Beginning January 1, 1990, each month the
21Department shall pay into the State and Local Sales Tax Reform
22Fund 20% of the net revenue realized for the preceding month
23from the 6.25% general rate on transfers of tangible personal
24property, other than tangible personal property which is
25purchased outside Illinois at retail from a retailer and which
26is titled or registered by an agency of this State's

 

 

HB3642- 38 -LRB098 12503 HLH 46917 b

1government.
2    Beginning August 1, 2000, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 100% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol.
6    Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12is now taxed at 6.25%.
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to Section 3
21of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23Service Occupation Tax Act, such Acts being hereinafter called
24the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25may be, of moneys being hereinafter called the "Tax Act
26Amount", and (2) the amount transferred to the Build Illinois

 

 

HB3642- 39 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 40 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 41 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 42 -LRB098 12503 HLH 46917 b

12006113,000,000
22007119,000,000
32008126,000,000
42009132,000,000
52010139,000,000
62011146,000,000
72012153,000,000
82013161,000,000
92014170,000,000
102015179,000,000
112016189,000,000
122017199,000,000
132018210,000,000
142019221,000,000
152020233,000,000
162021246,000,000
172022260,000,000
182023275,000,000
192024 275,000,000
202025 275,000,000
212026 279,000,000
222027 292,000,000
232028 307,000,000
242029 322,000,000
252030 338,000,000
262031 350,000,000

 

 

HB3642- 43 -LRB098 12503 HLH 46917 b

12032 350,000,000
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 Deposit",
22has been deposited.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993, the Department shall each

 

 

HB3642- 44 -LRB098 12503 HLH 46917 b

1month pay into the Illinois Tax Increment Fund 0.27% of 80% of
2the net revenue realized for the preceding month from the 6.25%
3general rate on the selling price of tangible personal
4property.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a 25-year
10period, the Department shall each month pay into the Energy
11Infrastructure Fund 80% of the net revenue realized from the
126.25% general rate on the selling price of Illinois-mined coal
13that was sold to an eligible business. For purposes of this
14paragraph, the term "eligible business" means a new electric
15generating facility certified pursuant to Section 605-332 of
16the Department of Commerce and Economic Opportunity Law of the
17Civil Administrative Code of Illinois.
18    All remaining moneys received by the Department pursuant to
19this Act shall be paid into the General Revenue Fund of the
20State Treasury.
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

 

 

HB3642- 45 -LRB098 12503 HLH 46917 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(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
7eff. 5-27-10.)
 
8    Section 25. The Service Occupation Tax Act is amended by
9changing Section 9 as follows:
 
10    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
11    Sec. 9. Each serviceman required or authorized to collect
12the tax herein imposed shall pay to the Department the amount
13of such tax at the time when he is required to file his return
14for the period during which such tax was collectible, less a
15discount of 2.1% prior to January 1, 1990, and 1.75% on and
16after January 1, 1990, or $5 per calendar year, whichever is
17greater, which is allowed to reimburse the serviceman for
18expenses incurred in collecting the tax, keeping records,
19preparing and filing returns, remitting the tax and supplying
20data to the Department on request.
21    Where such tangible personal property is sold under a
22conditional sales contract, or under any other form of sale
23wherein the payment of the principal sum, or a part thereof, is
24extended beyond the close of the period for which the return is

 

 

HB3642- 46 -LRB098 12503 HLH 46917 b

1filed, the serviceman, in collecting the tax may collect, for
2each tax return period, only the tax applicable to the part of
3the selling price actually received during such tax return
4period.
5    Except as provided hereinafter in this Section, on or
6before the twentieth day of each calendar month, such
7serviceman shall file a return for the preceding calendar month
8in accordance with reasonable rules and regulations to be
9promulgated by the Department of Revenue. Such return shall be
10filed on a form prescribed by the Department and shall contain
11such information as the Department may reasonably require.
12    The Department may require returns to be filed on a
13quarterly basis. If so required, a return for each calendar
14quarter shall be filed on or before the twentieth day of the
15calendar month following the end of such calendar quarter. The
16taxpayer shall also file a return with the Department for each
17of the first two months of each calendar quarter, on or before
18the twentieth day of the following calendar month, stating:
19        1. The name of the seller;
20        2. The address of the principal place of business from
21    which he engages in business as a serviceman in this State;
22        3. The total amount of taxable receipts received by him
23    during the preceding calendar month, including receipts
24    from charge and time sales, but less all deductions allowed
25    by law;
26        4. The amount of credit provided in Section 2d of this

 

 

HB3642- 47 -LRB098 12503 HLH 46917 b

1    Act;
2        5. The amount of tax due;
3        5-5. The signature of the taxpayer; and
4        6. Such other reasonable information as the Department
5    may require.
6    If a taxpayer fails to sign a return within 30 days after
7the proper notice and demand for signature by the Department,
8the return shall be considered valid and any amount shown to be
9due on the return shall be deemed assessed.
10    Prior to October 1, 2003, and on and after September 1,
112004 a serviceman may accept a Manufacturer's Purchase Credit
12certification from a purchaser in satisfaction of Service Use
13Tax as provided in Section 3-70 of the Service Use Tax Act if
14the purchaser provides the appropriate documentation as
15required by Section 3-70 of the Service Use Tax Act. A
16Manufacturer's Purchase Credit certification, accepted prior
17to October 1, 2003 or on or after September 1, 2004 by a
18serviceman as provided in Section 3-70 of the Service Use Tax
19Act, may be used by that serviceman to satisfy Service
20Occupation Tax liability in the amount claimed in the
21certification, not to exceed 6.25% of the receipts subject to
22tax from a qualifying purchase. A Manufacturer's Purchase
23Credit reported on any original or amended return filed under
24this Act after October 20, 2003 for reporting periods prior to
25September 1, 2004 shall be disallowed. Manufacturer's Purchase
26Credit reported on annual returns due on or after January 1,

 

 

HB3642- 48 -LRB098 12503 HLH 46917 b

12005 will be disallowed for periods prior to September 1, 2004.
2No Manufacturer's Purchase Credit may be used after September
330, 2003 through August 31, 2004 to satisfy any tax liability
4imposed under this Act, including any audit liability.
5    If the serviceman's average monthly tax liability to the
6Department does not exceed $200, the Department may authorize
7his returns to be filed on a quarter annual basis, with the
8return for January, February and March of a given year being
9due by April 20 of such year; with the return for April, May
10and June of a given year being due by July 20 of such year; with
11the return for July, August and September of a given year being
12due by October 20 of such year, and with the return for
13October, November and December of a given year being due by
14January 20 of the following year.
15    If the serviceman's average monthly tax liability to the
16Department does not exceed $50, the Department may authorize
17his returns to be filed on an annual basis, with the return for
18a given year being due by January 20 of the following year.
19    Such quarter annual and annual returns, as to form and
20substance, shall be subject to the same requirements as monthly
21returns.
22    Notwithstanding any other provision in this Act concerning
23the time within which a serviceman may file his return, in the
24case of any serviceman who ceases to engage in a kind of
25business which makes him responsible for filing returns under
26this Act, such serviceman shall file a final return under this

 

 

HB3642- 49 -LRB098 12503 HLH 46917 b

1Act with the Department not more than 1 month after
2discontinuing such business.
3    Beginning October 1, 1993, a taxpayer who has an average
4monthly tax liability of $150,000 or more shall make all
5payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1994, a taxpayer who has
7an average monthly tax liability of $100,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1995, a taxpayer who has
10an average monthly tax liability of $50,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 2000, a taxpayer who has
13an annual tax liability of $200,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. The term "annual tax liability" shall be the
16sum of the taxpayer's liabilities under this Act, and under all
17other State and local occupation and use tax laws administered
18by the Department, for the immediately preceding calendar year.
19The term "average monthly tax liability" means the sum of the
20taxpayer's liabilities under this Act, and under all other
21State and local occupation and use tax laws administered by the
22Department, for the immediately preceding calendar year
23divided by 12. Beginning on October 1, 2002, a taxpayer who has
24a tax liability in the amount set forth in subsection (b) of
25Section 2505-210 of the Department of Revenue Law shall make
26all payments required by rules of the Department by electronic

 

 

HB3642- 50 -LRB098 12503 HLH 46917 b

1funds transfer.
2    Before August 1 of each year beginning in 1993, the
3Department shall notify all taxpayers required to make payments
4by electronic funds transfer. All taxpayers required to make
5payments by electronic funds transfer shall make those payments
6for a minimum of one year beginning on October 1.
7    Any taxpayer not required to make payments by electronic
8funds transfer may make payments by electronic funds transfer
9with the permission of the Department.
10    All taxpayers required to make payment by electronic funds
11transfer and any taxpayers authorized to voluntarily make
12payments by electronic funds transfer shall make those payments
13in the manner authorized by the Department.
14    The Department shall adopt such rules as are necessary to
15effectuate a program of electronic funds transfer and the
16requirements of this Section.
17    Where a serviceman collects the tax with respect to the
18selling price of tangible personal property which he sells and
19the purchaser thereafter returns such tangible personal
20property and the serviceman refunds the selling price thereof
21to the purchaser, such serviceman shall also refund, to the
22purchaser, the tax so collected from the purchaser. When filing
23his return for the period in which he refunds such tax to the
24purchaser, the serviceman may deduct the amount of the tax so
25refunded by him to the purchaser from any other Service
26Occupation Tax, Service Use Tax, Retailers' Occupation Tax or

 

 

HB3642- 51 -LRB098 12503 HLH 46917 b

1Use Tax which such serviceman may be required to pay or remit
2to the Department, as shown by such return, provided that the
3amount of the tax to be deducted shall previously have been
4remitted to the Department by such serviceman. If the
5serviceman shall not previously have remitted the amount of
6such tax to the Department, he shall be entitled to no
7deduction hereunder upon refunding such tax to the purchaser.
8    If experience indicates such action to be practicable, the
9Department may prescribe and furnish a combination or joint
10return which will enable servicemen, who are required to file
11returns hereunder and also under the Retailers' Occupation Tax
12Act, the Use Tax Act or the Service Use Tax Act, to furnish all
13the return information required by all said Acts on the one
14form.
15    Where the serviceman has more than one business registered
16with the Department under separate registrations hereunder,
17such serviceman shall file separate returns for each registered
18business.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund the revenue realized for
21the preceding month from the 1% tax on sales of food for human
22consumption which is to be consumed off the premises where it
23is sold (other than alcoholic beverages, soft drinks and food
24which has been prepared for immediate consumption) and
25prescription and nonprescription medicines, drugs, medical
26appliances and insulin, urine testing materials, syringes and

 

 

HB3642- 52 -LRB098 12503 HLH 46917 b

1needles used by diabetics.
2    Beginning on the effective date of this amendatory Act of
3the 98th General Assembly, each month the Department shall pay
4into the General Obligation Bond Retirement and Interest Fund
5100% of the net revenue realized for the preceding month from
6the 6.25% general rate on transfers of motor fuel and gasohol.
7These payments must continue until the aggregate amount paid
8into the General Obligation Bond Retirement and Interest Fund
9from the net revenue realized from the 6.25% general rate on
10transfers of motor fuel and gasohol under this Act, the Use Tax
11Act, the Service Use Tax Act, and the Retailers' Occupation Tax
12Act is equal to the amount certified to the Department under
13subsection (c) of Section 7.8 of the General Obligation Bond
14Act.
15    Except as otherwise provided with respect to motor fuel and
16gasohol, beginning Beginning January 1, 1990, each month the
17Department shall pay into the County and Mass Transit District
18Fund 4% of the revenue realized for the preceding month from
19the 6.25% general rate.
20    Beginning August 1, 2000, each month the Department shall
21pay into the County and Mass Transit District Fund 20% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol.
24    Beginning January 1, 1990, each month the Department shall
25pay into the Local Government Tax Fund 16% of the revenue
26realized for the preceding month from the 6.25% general rate on

 

 

HB3642- 53 -LRB098 12503 HLH 46917 b

1transfers of tangible personal property.
2    Beginning August 1, 2000, each month the Department shall
3pay into the Local Government Tax Fund 80% of the net revenue
4realized for the preceding month from the 1.25% rate on the
5selling price of motor fuel and gasohol.
6    Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12is now taxed at 6.25%.
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, (a) 1.75% thereof shall be paid into the
15Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16and after July 1, 1989, 3.8% thereof shall be paid into the
17Build Illinois Fund; provided, however, that if in any fiscal
18year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19may be, of the moneys received by the Department and required
20to be paid into the Build Illinois Fund pursuant to Section 3
21of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23Service Occupation Tax Act, such Acts being hereinafter called
24the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25may be, of moneys being hereinafter called the "Tax Act
26Amount", and (2) the amount transferred to the Build Illinois

 

 

HB3642- 54 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 55 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 56 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 57 -LRB098 12503 HLH 46917 b

12006113,000,000
22007119,000,000
32008126,000,000
42009132,000,000
52010139,000,000
62011146,000,000
72012153,000,000
82013161,000,000
92014170,000,000
102015179,000,000
112016189,000,000
122017199,000,000
132018210,000,000
142019221,000,000
152020233,000,000
162021246,000,000
172022260,000,000
182023275,000,000
192024 275,000,000
202025 275,000,000
212026 279,000,000
222027 292,000,000
232028 307,000,000
242029 322,000,000
252030 338,000,000
262031 350,000,000

 

 

HB3642- 58 -LRB098 12503 HLH 46917 b

12032 350,000,000
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 Deposit",
22has been deposited.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning July 1, 1993, the Department shall each

 

 

HB3642- 59 -LRB098 12503 HLH 46917 b

1month pay into the Illinois Tax Increment Fund 0.27% of 80% of
2the net revenue realized for the preceding month from the 6.25%
3general rate on the selling price of tangible personal
4property.
5    Subject to payment of amounts into the Build Illinois Fund
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, beginning with the receipt of the first report of
9taxes paid by an eligible business and continuing for a 25-year
10period, the Department shall each month pay into the Energy
11Infrastructure Fund 80% of the net revenue realized from the
126.25% general rate on the selling price of Illinois-mined coal
13that was sold to an eligible business. For purposes of this
14paragraph, the term "eligible business" means a new electric
15generating facility certified pursuant to Section 605-332 of
16the Department of Commerce and Economic Opportunity Law of the
17Civil Administrative Code of Illinois.
18    Remaining moneys received by the Department pursuant to
19this Act shall be paid into the General Revenue Fund of the
20State Treasury.
21    The Department may, upon separate written notice to a
22taxpayer, require the taxpayer to prepare and file with the
23Department on a form prescribed by the Department within not
24less than 60 days after receipt of the notice an annual
25information return for the tax year specified in the notice.
26Such annual return to the Department shall include a statement

 

 

HB3642- 60 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 61 -LRB098 12503 HLH 46917 b

1    penalty provided for in this Act.
2        (ii) On and after January 1, 1994, the taxpayer shall
3    be liable for a penalty as described in Section 3-4 of the
4    Uniform Penalty and Interest Act.
5    The chief executive officer, proprietor, owner or highest
6ranking manager shall sign the annual return to certify the
7accuracy of the information contained therein. Any person who
8willfully signs the annual return containing false or
9inaccurate information shall be guilty of perjury and punished
10accordingly. The annual return form prescribed by the
11Department shall include a warning that the person signing the
12return may be liable for perjury.
13    The foregoing portion of this Section concerning the filing
14of an annual information return shall not apply to a serviceman
15who is not required to file an income tax return with the
16United States Government.
17    As soon as possible after the first day of each month, upon
18certification of the Department of Revenue, the Comptroller
19shall order transferred and the Treasurer shall transfer from
20the General Revenue Fund to the Motor Fuel Tax Fund an amount
21equal to 1.7% of 80% of the net revenue realized under this Act
22for the second preceding month. Beginning April 1, 2000, this
23transfer is no longer required and shall not be made.
24    Net revenue realized for a month shall be the revenue
25collected by the State pursuant to this Act, less the amount
26paid out during that month as refunds to taxpayers for

 

 

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1overpayment of liability.
2    For greater simplicity of administration, it shall be
3permissible for manufacturers, importers and wholesalers whose
4products are sold by numerous servicemen in Illinois, and who
5wish to do so, to assume the responsibility for accounting and
6paying to the Department all tax accruing under this Act with
7respect to such sales, if the servicemen who are affected do
8not make written objection to the Department to this
9arrangement.
10(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
11eff. 5-27-10.)
 
12    Section 30. The Retailers' Occupation Tax Act is amended by
13changing Section 3 as follows:
 
14    (35 ILCS 120/3)  (from Ch. 120, par. 442)
15    Sec. 3. Except as provided in this Section, on or before
16the twentieth day of each calendar month, every person engaged
17in the business of selling tangible personal property at retail
18in this State during the preceding calendar month shall file a
19return with the Department, stating:
20        1. The name of the seller;
21        2. His residence address and the address of his
22    principal place of business and the address of the
23    principal place of business (if that is a different
24    address) from which he engages in the business of selling

 

 

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1    tangible personal property at retail in this State;
2        3. Total amount of receipts received by him during the
3    preceding calendar month or quarter, as the case may be,
4    from sales of tangible personal property, and from services
5    furnished, by him during such preceding calendar month or
6    quarter;
7        4. Total amount received by him during the preceding
8    calendar month or quarter on charge and time sales of
9    tangible personal property, and from services furnished,
10    by him prior to the month or quarter for which the return
11    is filed;
12        5. Deductions allowed by law;
13        6. Gross receipts which were received by him during the
14    preceding calendar month or quarter and upon the basis of
15    which the tax is imposed;
16        7. The amount of credit provided in Section 2d of this
17    Act;
18        8. The amount of tax due;
19        9. The signature of the taxpayer; and
20        10. Such other reasonable information as the
21    Department may require.
22    If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26    Each return shall be accompanied by the statement of

 

 

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1prepaid tax issued pursuant to Section 2e for which credit is
2claimed.
3    Prior to October 1, 2003, and on and after September 1,
42004 a retailer may accept a Manufacturer's Purchase Credit
5certification from a purchaser in satisfaction of Use Tax as
6provided in Section 3-85 of the Use Tax Act if the purchaser
7provides the appropriate documentation as required by Section
83-85 of the Use Tax Act. A Manufacturer's Purchase Credit
9certification, accepted by a retailer prior to October 1, 2003
10and on and after September 1, 2004 as provided in Section 3-85
11of the Use Tax Act, may be used by that retailer to satisfy
12Retailers' Occupation Tax liability in the amount claimed in
13the certification, not to exceed 6.25% of the receipts subject
14to tax from a qualifying purchase. A Manufacturer's Purchase
15Credit reported on any original or amended return filed under
16this Act after October 20, 2003 for reporting periods prior to
17September 1, 2004 shall be disallowed. Manufacturer's
18Purchaser Credit reported on annual returns due on or after
19January 1, 2005 will be disallowed for periods prior to
20September 1, 2004. No Manufacturer's Purchase Credit may be
21used after September 30, 2003 through August 31, 2004 to
22satisfy any tax liability imposed under this Act, including any
23audit liability.
24    The Department may require returns to be filed on a
25quarterly basis. If so required, a return for each calendar
26quarter shall be filed on or before the twentieth day of the

 

 

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1calendar month following the end of such calendar quarter. The
2taxpayer shall also file a return with the Department for each
3of the first two months of each calendar quarter, on or before
4the twentieth day of the following calendar month, stating:
5        1. The name of the seller;
6        2. The address of the principal place of business from
7    which he engages in the business of selling tangible
8    personal property at retail in this State;
9        3. The total amount of taxable receipts received by him
10    during the preceding calendar month from sales of tangible
11    personal property by him during such preceding calendar
12    month, including receipts from charge and time sales, but
13    less all deductions allowed by law;
14        4. The amount of credit provided in Section 2d of this
15    Act;
16        5. The amount of tax due; and
17        6. Such other reasonable information as the Department
18    may require.
19    Beginning on October 1, 2003, any person who is not a
20licensed distributor, importing distributor, or manufacturer,
21as defined in the Liquor Control Act of 1934, but is engaged in
22the business of selling, at retail, alcoholic liquor shall file
23a statement with the Department of Revenue, in a format and at
24a time prescribed by the Department, showing the total amount
25paid for alcoholic liquor purchased during the preceding month
26and such other information as is reasonably required by the

 

 

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

 

 

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1importing distributor, or manufacturer will provide the sales
2information. If the retailer is unable to receive the sales
3information by electronic means, the distributor, importing
4distributor, or manufacturer shall furnish the sales
5information by personal delivery or by mail. For purposes of
6this paragraph, the term "electronic means" includes, but is
7not limited to, the use of a secure Internet website, e-mail,
8or facsimile.
9    If a total amount of less than $1 is payable, refundable or
10creditable, such amount shall be disregarded if it is less than
1150 cents and shall be increased to $1 if it is 50 cents or more.
12    Beginning October 1, 1993, a taxpayer who has an average
13monthly tax liability of $150,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1994, a taxpayer who has
16an average monthly tax liability of $100,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1995, a taxpayer who has
19an average monthly tax liability of $50,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 2000, a taxpayer who has
22an annual tax liability of $200,000 or more shall make all
23payments required by rules of the Department by electronic
24funds transfer. The term "annual tax liability" shall be the
25sum of the taxpayer's liabilities under this Act, and under all
26other State and local occupation and use tax laws administered

 

 

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

 

 

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1return or other document under this Act shall, if such amount
2is not a whole-dollar amount, be increased to the nearest
3whole-dollar amount in any case where the fractional part of a
4dollar is 50 cents or more, and decreased to the nearest
5whole-dollar amount where the fractional part of a dollar is
6less than 50 cents.
7    If the retailer is otherwise required to file a monthly
8return and if the retailer's average monthly tax liability to
9the Department does not exceed $200, the Department may
10authorize his returns to be filed on a quarter annual basis,
11with the return for January, February and March of a given year
12being due by April 20 of such year; with the return for April,
13May and June of a given year being due by July 20 of such year;
14with the return for July, August and September of a given year
15being due by October 20 of such year, and with the return for
16October, November and December of a given year being due by
17January 20 of the following year.
18    If the retailer is otherwise required to file a monthly or
19quarterly return and if the retailer's average monthly tax
20liability with the Department does not exceed $50, the
21Department may authorize his returns to be filed on an annual
22basis, with the return for a given year being due by January 20
23of the following year.
24    Such quarter annual and annual returns, as to form and
25substance, shall be subject to the same requirements as monthly
26returns.

 

 

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1    Notwithstanding any other provision in this Act concerning
2the time within which a retailer may file his return, in the
3case of any retailer who ceases to engage in a kind of business
4which makes him responsible for filing returns under this Act,
5such retailer shall file a final return under this Act with the
6Department not more than one month after discontinuing such
7business.
8    Where the same person has more than one business registered
9with the Department under separate registrations under this
10Act, such person may not file each return that is due as a
11single return covering all such registered businesses, but
12shall file separate returns for each such registered business.
13    In addition, with respect to motor vehicles, watercraft,
14aircraft, and trailers that are required to be registered with
15an agency of this State, every retailer selling this kind of
16tangible personal property shall file, with the Department,
17upon a form to be prescribed and supplied by the Department, a
18separate return for each such item of tangible personal
19property which the retailer sells, except that if, in the same
20transaction, (i) a retailer of aircraft, watercraft, motor
21vehicles or trailers transfers more than one aircraft,
22watercraft, motor vehicle or trailer to another aircraft,
23watercraft, motor vehicle retailer or trailer retailer for the
24purpose of resale or (ii) a retailer of aircraft, watercraft,
25motor vehicles, or trailers transfers more than one aircraft,
26watercraft, motor vehicle, or trailer to a purchaser for use as

 

 

HB3642- 71 -LRB098 12503 HLH 46917 b

1a qualifying rolling stock as provided in Section 2-5 of this
2Act, then that seller may report the transfer of all aircraft,
3watercraft, motor vehicles or trailers involved in that
4transaction to the Department on the same uniform
5invoice-transaction reporting return form. For purposes of
6this Section, "watercraft" means a Class 2, Class 3, or Class 4
7watercraft as defined in Section 3-2 of the Boat Registration
8and Safety Act, a personal watercraft, or any boat equipped
9with an inboard motor.
10    Any retailer who sells only motor vehicles, watercraft,
11aircraft, or trailers that are required to be registered with
12an agency of this State, so that all retailers' occupation tax
13liability is required to be reported, and is reported, on such
14transaction reporting returns and who is not otherwise required
15to file monthly or quarterly returns, need not file monthly or
16quarterly returns. However, those retailers shall be required
17to file returns on an annual basis.
18    The transaction reporting return, in the case of motor
19vehicles or trailers that are required to be registered with an
20agency of this State, shall be the same document as the Uniform
21Invoice referred to in Section 5-402 of The Illinois Vehicle
22Code and must show the name and address of the seller; the name
23and address of the purchaser; the amount of the selling price
24including the amount allowed by the retailer for traded-in
25property, if any; the amount allowed by the retailer for the
26traded-in tangible personal property, if any, to the extent to

 

 

HB3642- 72 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 73 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 74 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 75 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 76 -LRB098 12503 HLH 46917 b

1to Section 2d of this Act shall be included in the amount on
2which such 2.1% or 1.75% discount is computed. In the case of
3retailers who report and pay the tax on a transaction by
4transaction basis, as provided in this Section, such discount
5shall be taken with each such tax remittance instead of when
6such retailer files his periodic return.
7    Before October 1, 2000, if the taxpayer's average monthly
8tax liability to the Department under this Act, the Use Tax
9Act, the Service Occupation Tax Act, and the Service Use Tax
10Act, excluding any liability for prepaid sales tax to be
11remitted in accordance with Section 2d of this Act, was $10,000
12or more during the preceding 4 complete calendar quarters, he
13shall file a return with the Department each month by the 20th
14day of the month next following the month during which such tax
15liability is incurred and shall make payments to the Department
16on or before the 7th, 15th, 22nd and last day of the month
17during which such liability is incurred. On and after October
181, 2000, if the taxpayer's average monthly tax liability to the
19Department under this Act, the Use Tax Act, the Service
20Occupation Tax Act, and the Service Use Tax Act, excluding any
21liability for prepaid sales tax to be remitted in accordance
22with Section 2d of this Act, was $20,000 or more during the
23preceding 4 complete calendar quarters, he shall file a return
24with the Department each month by the 20th day of the month
25next following the month during which such tax liability is
26incurred and shall make payment to the Department on or before

 

 

HB3642- 77 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 78 -LRB098 12503 HLH 46917 b

11989, and prior to January 1, 1996, each payment shall be in an
2amount equal to 22.5% of the taxpayer's actual liability for
3the month or 25% of the taxpayer's liability for the same
4calendar month of the preceding year or 100% of the taxpayer's
5actual liability for the quarter monthly reporting period. The
6amount of such quarter monthly payments shall be credited
7against the final tax liability of the taxpayer's return for
8that month. Before October 1, 2000, once applicable, the
9requirement of the making of quarter monthly payments to the
10Department by taxpayers having an average monthly tax liability
11of $10,000 or more as determined in the manner provided above
12shall continue until such taxpayer's average monthly liability
13to the Department during the preceding 4 complete calendar
14quarters (excluding the month of highest liability and the
15month of lowest liability) is less than $9,000, or until such
16taxpayer's average monthly liability to the Department as
17computed for each calendar quarter of the 4 preceding complete
18calendar quarter period is less than $10,000. However, if a
19taxpayer can show the Department that a substantial change in
20the taxpayer's business has occurred which causes the taxpayer
21to anticipate that his average monthly tax liability for the
22reasonably foreseeable future will fall below the $10,000
23threshold stated above, then such taxpayer may petition the
24Department for a change in such taxpayer's reporting status. On
25and after October 1, 2000, once applicable, the requirement of
26the making of quarter monthly payments to the Department by

 

 

HB3642- 79 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 80 -LRB098 12503 HLH 46917 b

1govern the quarter monthly payment amount and quarter monthly
2payment dates for taxpayers who file on other than a calendar
3monthly basis.
4    The provisions of this paragraph apply before October 1,
52001. Without regard to whether a taxpayer is required to make
6quarter monthly payments as specified above, any taxpayer who
7is required by Section 2d of this Act to collect and remit
8prepaid taxes and has collected prepaid taxes which average in
9excess of $25,000 per month during the preceding 2 complete
10calendar quarters, shall file a return with the Department as
11required by Section 2f and shall make payments to the
12Department on or before the 7th, 15th, 22nd and last day of the
13month during which such liability is incurred. If the month
14during which such tax liability is incurred began prior to the
15effective date of this amendatory Act of 1985, each payment
16shall be in an amount not less than 22.5% of the taxpayer's
17actual liability under Section 2d. If the month during which
18such tax liability is incurred begins on or after January 1,
191986, each payment shall be in an amount equal to 22.5% of the
20taxpayer's actual liability for the month or 27.5% of the
21taxpayer's liability for the same calendar month of the
22preceding calendar year. If the month during which such tax
23liability is incurred begins on or after January 1, 1987, each
24payment shall be in an amount equal to 22.5% of the taxpayer's
25actual liability for the month or 26.25% of the taxpayer's
26liability for the same calendar month of the preceding year.

 

 

HB3642- 81 -LRB098 12503 HLH 46917 b

1The amount of such quarter monthly payments shall be credited
2against the final tax liability of the taxpayer's return for
3that month filed under this Section or Section 2f, as the case
4may be. Once applicable, the requirement of the making of
5quarter monthly payments to the Department pursuant to this
6paragraph shall continue until such taxpayer's average monthly
7prepaid tax collections during the preceding 2 complete
8calendar quarters is $25,000 or less. If any such quarter
9monthly payment is not paid at the time or in the amount
10required, the taxpayer shall be liable for penalties and
11interest on such difference, except insofar as the taxpayer has
12previously made payments for that month in excess of the
13minimum payments previously due.
14    The provisions of this paragraph apply on and after October
151, 2001. Without regard to whether a taxpayer is required to
16make quarter monthly payments as specified above, any taxpayer
17who is required by Section 2d of this Act to collect and remit
18prepaid taxes and has collected prepaid taxes that average in
19excess of $20,000 per month during the preceding 4 complete
20calendar quarters shall file a return with the Department as
21required by Section 2f and shall make payments to the
22Department on or before the 7th, 15th, 22nd and last day of the
23month during which the liability is incurred. Each payment
24shall be in an amount equal to 22.5% of the taxpayer's actual
25liability for the month or 25% of the taxpayer's liability for
26the same calendar month of the preceding year. The amount of

 

 

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

 

 

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1in accordance with reasonable rules and regulations to be
2prescribed by the Department. If no such request is made, the
3taxpayer may credit such excess payment against tax liability
4subsequently to be remitted to the Department under this Act,
5the Use Tax Act, the Service Occupation Tax Act or the Service
6Use Tax Act, in accordance with reasonable rules and
7regulations prescribed by the Department. If the Department
8subsequently determined that all or any part of the credit
9taken was not actually due to the taxpayer, the taxpayer's 2.1%
10and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
11of the difference between the credit taken and that actually
12due, and that taxpayer shall be liable for penalties and
13interest on such difference.
14    If a retailer of motor fuel is entitled to a credit under
15Section 2d of this Act which exceeds the taxpayer's liability
16to the Department under this Act for the month which the
17taxpayer is filing a return, the Department shall issue the
18taxpayer a credit memorandum for the excess.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund, a special fund in the
21State treasury which is hereby created, the net revenue
22realized for the preceding month from the 1% tax on sales of
23food for human consumption which is to be consumed off the
24premises where it is sold (other than alcoholic beverages, soft
25drinks and food which has been prepared for immediate
26consumption) and prescription and nonprescription medicines,

 

 

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1drugs, medical appliances and insulin, urine testing
2materials, syringes and needles used by diabetics.
3    Beginning on the effective date of this amendatory Act of
4the 98th General Assembly, each month the Department shall pay
5into the General Obligation Bond Retirement and Interest Fund
6100% of the net revenue realized for the preceding month from
7the 6.25% general rate on the selling price of motor fuel and
8gasohol. These payments must continue until the aggregate
9amount paid into the General Obligation Bond Retirement and
10Interest Fund from the net revenue realized from the 6.25%
11general rate on transfers of motor fuel and gasohol under this
12Act, the Use Tax Act, the Service Use Tax Act, and the Service
13Occupation Tax Act is equal to the amount certified to the
14Department under subsection (c) of Section 7.8 of the General
15Obligation Bond Act.
16    Except as otherwise provided with respect to motor fuel and
17gasohol, beginning Beginning January 1, 1990, each month the
18Department shall pay into the County and Mass Transit District
19Fund, a special fund in the State treasury which is hereby
20created, 4% of the net revenue realized for the preceding month
21from the 6.25% general rate.
22    Beginning August 1, 2000, each month the Department shall
23pay into the County and Mass Transit District Fund 20% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol. Beginning
26September 1, 2010, each month the Department shall pay into the

 

 

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1County and Mass Transit District Fund 20% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of sales tax holiday items.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the net revenue
6realized for the preceding month from the 6.25% general rate on
7the selling price of tangible personal property.
8    Beginning August 1, 2000, each month the Department shall
9pay into the Local Government Tax Fund 80% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of motor fuel and gasohol. Beginning September 1,
122010, each month the Department shall pay into the Local
13Government Tax Fund 80% of the net revenue realized for the
14preceding month from the 1.25% rate on the selling price of
15sales tax holiday items.
16    Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19net revenue realized for the preceding month from the sale of
20candy, grooming and hygiene products, and soft drinks that had
21been taxed at a rate of 1% prior to September 1, 2009 but that
22is now taxed at 6.25%.
23    Beginning July 1, 2011, each month the Department shall pay
24into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
25realized for the preceding month from the 6.25% general rate on
26the selling price of sorbents used in Illinois in the process

 

 

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1of sorbent injection as used to comply with the Environmental
2Protection Act or the federal Clean Air Act, but the total
3payment into the Clean Air Act (CAA) Permit Fund under this Act
4and the Use Tax Act shall not exceed $2,000,000 in any fiscal
5year.
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 this Act,
14Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
15Act, and Section 9 of the Service Occupation Tax Act, such Acts
16being hereinafter called the "Tax Acts" and such aggregate of
172.2% or 3.8%, as the case may be, of moneys being hereinafter
18called the "Tax Act Amount", and (2) the amount transferred to
19the Build Illinois Fund from the State and Local Sales Tax
20Reform Fund shall be less than the Annual Specified Amount (as
21hereinafter defined), an amount equal to the difference shall
22be immediately paid into the Build Illinois Fund from other
23moneys received by the Department pursuant to the Tax Acts; the
24"Annual Specified Amount" means the amounts specified below for
25fiscal years 1986 through 1993:
26Fiscal YearAnnual Specified Amount

 

 

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11986$54,800,000
21987$76,650,000
31988$80,480,000
41989$88,510,000
51990$115,330,000
61991$145,470,000
71992$182,730,000
81993$206,520,000;
9and means the Certified Annual Debt Service Requirement (as
10defined in Section 13 of the Build Illinois Bond Act) or the
11Tax Act Amount, whichever is greater, for fiscal year 1994 and
12each fiscal year thereafter; and further provided, that if on
13the last business day of any month the sum of (1) the Tax Act
14Amount required to be deposited into the Build Illinois Bond
15Account in the Build Illinois Fund during such month and (2)
16the amount transferred to the Build Illinois Fund from the
17State and Local Sales Tax Reform Fund shall have been less than
181/12 of the Annual Specified Amount, an amount equal to the
19difference shall be immediately paid into the Build Illinois
20Fund from other moneys received by the Department pursuant to
21the Tax Acts; and, further provided, that in no event shall the
22payments required under the preceding proviso result in
23aggregate payments into the Build Illinois Fund pursuant to
24this clause (b) for any fiscal year in excess of the greater of
25(i) the Tax Act Amount or (ii) the Annual Specified Amount for
26such fiscal year. The amounts payable into the Build Illinois

 

 

HB3642- 88 -LRB098 12503 HLH 46917 b

1Fund under clause (b) of the first sentence in this paragraph
2shall be payable only until such time as the aggregate amount
3on deposit under each trust indenture securing Bonds issued and
4outstanding pursuant to the Build Illinois Bond Act is
5sufficient, taking into account any future investment income,
6to fully provide, in accordance with such indenture, for the
7defeasance of or the payment of the principal of, premium, if
8any, and interest on the Bonds secured by such indenture and on
9any Bonds expected to be issued thereafter and all fees and
10costs payable with respect thereto, all as certified by the
11Director of the Bureau of the Budget (now Governor's Office of
12Management and Budget). If on the last business day of any
13month in which Bonds are outstanding pursuant to the Build
14Illinois Bond Act, the aggregate of moneys deposited in the
15Build Illinois Bond Account in the Build Illinois Fund in such
16month shall be less than the amount required to be transferred
17in such month from the Build Illinois Bond Account to the Build
18Illinois Bond Retirement and Interest Fund pursuant to Section
1913 of the Build Illinois Bond Act, an amount equal to such
20deficiency shall be immediately paid from other moneys received
21by the Department pursuant to the Tax Acts to the Build
22Illinois Fund; provided, however, that any amounts paid to the
23Build Illinois Fund in any fiscal year pursuant to this
24sentence shall be deemed to constitute payments pursuant to
25clause (b) of the first sentence of this paragraph and shall
26reduce the amount otherwise payable for such fiscal year

 

 

HB3642- 89 -LRB098 12503 HLH 46917 b

1pursuant to that clause (b). The moneys received by the
2Department pursuant to this Act and required to be deposited
3into the Build Illinois Fund are subject to the pledge, claim
4and charge set forth in Section 12 of the Build Illinois Bond
5Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000

 

 

HB3642- 90 -LRB098 12503 HLH 46917 b

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021246,000,000
232022260,000,000
242023275,000,000
252024 275,000,000
262025 275,000,000

 

 

HB3642- 91 -LRB098 12503 HLH 46917 b

12026 279,000,000
22027 292,000,000
32028 307,000,000
42029 322,000,000
52030 338,000,000
62031 350,000,000
72032 350,000,000
8and
9each fiscal year
10thereafter that bonds
11are outstanding under
12Section 13.2 of the
13Metropolitan Pier and
14Exposition Authority Act,
15but not after fiscal year 2060.
16    Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

 

 

HB3642- 92 -LRB098 12503 HLH 46917 b

1not in excess of the amount specified above as "Total Deposit",
2has been deposited.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993, the Department shall each
7month pay into the Illinois Tax Increment Fund 0.27% of 80% of
8the net revenue realized for the preceding month from the 6.25%
9general rate on the selling price of tangible personal
10property.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a 25-year
16period, the Department shall each month pay into the Energy
17Infrastructure Fund 80% of the net revenue realized from the
186.25% general rate on the selling price of Illinois-mined coal
19that was sold to an eligible business. For purposes of this
20paragraph, the term "eligible business" means a new electric
21generating facility certified pursuant to Section 605-332 of
22the Department of Commerce and Economic Opportunity Law of the
23Civil Administrative Code of Illinois.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the State
26Treasury and 25% shall be reserved in a special account and

 

 

HB3642- 93 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 94 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 95 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 96 -LRB098 12503 HLH 46917 b

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

 

 

HB3642- 97 -LRB098 12503 HLH 46917 b

1Department, the concessionaires and other sellers shall file
2their returns as otherwise required in this Section.
3(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
4eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
597-333, eff. 8-12-11.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.