Full Text of HB3393 101st General Assembly
HB3393sam001 101ST GENERAL ASSEMBLY | Sen. Sara Feigenholtz Filed: 1/12/2021
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| 1 | | AMENDMENT TO HOUSE BILL 3393
| 2 | | AMENDMENT NO. ______. Amend House Bill 3393 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Article 1. | 5 | | Section 1-1. This Act may be referred to as the COVID-19 | 6 | | Pandemic Hospitality Recovery Act. | 7 | | Section 1-5. The Liquor Control Act of 1934 is amended by | 8 | | changing Sections 6-5 and 6-28.8 and by adding Section 6-6.65 | 9 | | as follows:
| 10 | | (235 ILCS 5/6-5) (from Ch. 43, par. 122)
| 11 | | Sec. 6-5.
Except as otherwise provided in this Section, it | 12 | | is unlawful
for any person having a retailer's license or
any | 13 | | officer, associate, member, representative or agent of such | 14 | | licensee
to accept, receive or borrow money, or anything else |
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| 1 | | of value, or accept
or receive credit (other than merchandising | 2 | | credit in the ordinary
course of business for a period not to | 3 | | exceed 30 days) directly or
indirectly from any manufacturer, | 4 | | importing distributor or distributor
of alcoholic liquor, or | 5 | | from any person connected with or in any way
representing, or | 6 | | from any member of the family of, such manufacturer,
importing | 7 | | distributor, distributor or wholesaler, or from any
| 8 | | stockholders in any corporation engaged in manufacturing, | 9 | | distributing
or wholesaling of such liquor, or from any | 10 | | officer, manager, agent or
representative of said | 11 | | manufacturer. Except as provided below, it is
unlawful for any | 12 | | manufacturer
or distributor or importing distributor to give or | 13 | | lend money or
anything of value, or otherwise loan or extend | 14 | | credit (except such
merchandising credit) directly or | 15 | | indirectly to any retail licensee or
to the manager, | 16 | | representative, agent, officer or director of such
licensee. A | 17 | | manufacturer, distributor or importing distributor may furnish
| 18 | | free advertising, posters,
signs, brochures, hand-outs, or | 19 | | other promotional devices or materials to
any unit of | 20 | | government owning or operating any auditorium, exhibition | 21 | | hall,
recreation facility or other similar facility holding a | 22 | | retailer's license,
provided that the primary purpose of such | 23 | | promotional devices or materials
is to promote public events | 24 | | being held at such facility. A unit of government
owning or | 25 | | operating such a facility holding a retailer's license may | 26 | | accept
such promotional devices or materials designed |
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| 1 | | primarily to promote public
events held at the facility. No | 2 | | retail licensee delinquent beyond the
30 day period specified | 3 | | in this Section shall
solicit, accept or receive credit, | 4 | | purchase or acquire alcoholic
liquors, directly or indirectly | 5 | | from any other licensee, and no
manufacturer, distributor or | 6 | | importing distributor shall knowingly grant
or extend credit, | 7 | | sell, furnish or supply alcoholic liquors to any such
| 8 | | delinquent retail licensee; provided that the purchase price of | 9 | | all beer
sold to a retail licensee shall be paid by the retail | 10 | | licensee in cash
on or before delivery of the beer, and unless | 11 | | the purchase price payable
by a retail licensee for beer sold | 12 | | to him in returnable bottles shall
expressly include a charge | 13 | | for the bottles and cases, the retail
licensee shall, on or | 14 | | before delivery of such beer, pay the seller in
cash a deposit | 15 | | in an amount not less than the deposit required to be
paid by | 16 | | the distributor to the brewer; but where the brewer sells | 17 | | direct
to the retailer, the deposit shall be an amount no less | 18 | | than that
required by the brewer from his own distributors; and | 19 | | provided further,
that in no instance shall this deposit be | 20 | | less than 50 cents for each
case of beer in pint or smaller | 21 | | bottles and 60 cents for each case of
beer in quart or | 22 | | half-gallon bottles; and provided further, that the
purchase | 23 | | price of all beer sold to an importing distributor or
| 24 | | distributor shall be paid by such importing distributor or | 25 | | distributor
in cash on or before the 15th day (Sundays and | 26 | | holidays excepted) after
delivery of such beer to such |
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| 1 | | purchaser; and unless the purchase price
payable by such | 2 | | importing distributor or distributor for beer sold in
| 3 | | returnable bottles and cases shall expressly include a charge | 4 | | for the
bottles and cases, such importing distributor or | 5 | | distributor shall, on
or before the 15th day (Sundays and | 6 | | holidays excepted) after delivery of
such beer to such | 7 | | purchaser, pay the seller in cash a required amount as
a | 8 | | deposit to assure the return of such bottles and cases. Nothing | 9 | | herein
contained shall prohibit any licensee from crediting or | 10 | | refunding to a
purchaser the actual amount of money paid for | 11 | | bottles, cases, kegs or
barrels returned by the purchaser to | 12 | | the seller or paid by the purchaser
as a deposit on bottles, | 13 | | cases, kegs or barrels, when such containers or
packages are | 14 | | returned to the seller. Nothing herein contained shall
prohibit | 15 | | any manufacturer, importing distributor or distributor from
| 16 | | extending usual and customary credit for alcoholic liquor sold | 17 | | to
customers or purchasers who live in or maintain places of | 18 | | business
outside of this State when such alcoholic liquor is | 19 | | actually transported
and delivered to such points outside of | 20 | | this State.
| 21 | | A manufacturer, distributor, or importing distributor may | 22 | | furnish free social media advertising to a retail licensee if | 23 | | the social media advertisement does not contain the retail | 24 | | price of any alcoholic liquor and the social media | 25 | | advertisement complies with any applicable rules or | 26 | | regulations issued by the Alcohol and Tobacco Tax and Trade |
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| 1 | | Bureau of the United States Department of the Treasury. A | 2 | | manufacturer, distributor, or importing distributor may list | 3 | | the names of one or more unaffiliated retailers in the | 4 | | advertisement of alcoholic liquor through social media. | 5 | | Nothing in this Section shall prohibit a retailer from | 6 | | communicating with a manufacturer, distributor, or importing | 7 | | distributor on social media or sharing media on the social | 8 | | media of a manufacturer, distributor, or importing | 9 | | distributor. A retailer may request free social media | 10 | | advertising from a manufacturer, distributor, or importing | 11 | | distributor. Nothing in this Section shall prohibit a | 12 | | manufacturer, distributor, or importing distributor from | 13 | | sharing, reposting, or otherwise forwarding a social media post | 14 | | by a retail licensee, so long as the sharing, reposting, or | 15 | | forwarding of the social media post does not contain the retail | 16 | | price of any alcoholic liquor. No manufacturer, distributor, or | 17 | | importing distributor shall pay or reimburse a retailer, | 18 | | directly or indirectly, for any social media advertising | 19 | | services, except as specifically permitted in this Act. No | 20 | | retailer shall accept any payment or reimbursement, directly or | 21 | | indirectly, for any social media advertising services offered | 22 | | by a manufacturer, distributor, or importing distributor, | 23 | | except as specifically permitted in this Act. For the purposes | 24 | | of this Section, "social media" means a service, platform, or | 25 | | site where users communicate with one another and share media, | 26 | | such as pictures, videos, music, and blogs, with other users |
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| 1 | | free of charge. | 2 | | No right of action shall exist for the collection of any | 3 | | claim based
upon credit extended to a distributor, importing | 4 | | distributor or retail
licensee contrary to the provisions of | 5 | | this Section.
| 6 | | Every manufacturer, importing distributor and distributor | 7 | | shall
submit or cause to be submitted, to the State Commission, | 8 | | in triplicate,
not later than Thursday of each calendar week, a | 9 | | verified written list
of the names and respective addresses of | 10 | | each retail licensee purchasing
spirits or wine from such | 11 | | manufacturer, importing distributor or
distributor who, on the | 12 | | first business day of that calendar week, was
delinquent beyond | 13 | | the above mentioned permissible merchandising credit
period of | 14 | | 30 days; or, if such is the fact, a verified written statement
| 15 | | that no retail licensee purchasing spirits or wine was then | 16 | | delinquent
beyond such permissible merchandising credit period | 17 | | of 30 days.
| 18 | | Every manufacturer, importing distributor and distributor | 19 | | shall
submit or cause to be submitted, to the State Commission, | 20 | | in triplicate,
a verified written list of the names and | 21 | | respective addresses of each
previously reported delinquent | 22 | | retail licensee who has cured such
delinquency by payment, | 23 | | which list shall be submitted not later than the
close of the | 24 | | second full business day following the day such delinquency
was | 25 | | so cured.
| 26 | | Such written verified reports required to be submitted by |
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| 1 | | this
Section shall be posted by the State Commission in each of | 2 | | its offices
in places available for public inspection not later | 3 | | than the day
following receipt thereof by the Commission. The | 4 | | reports so posted shall
constitute notice to every | 5 | | manufacturer, importing distributor and
distributor of the | 6 | | information contained therein. Actual notice to
manufacturers, | 7 | | importing distributors and distributors of the
information | 8 | | contained in any such posted reports, however received,
shall | 9 | | also constitute notice of such information.
| 10 | | The 30 day merchandising credit period allowed by this | 11 | | Section shall
commence with the day immediately following the | 12 | | date of invoice and
shall include all successive days including | 13 | | Sundays and holidays to and
including the 30th successive day.
| 14 | | In addition to other methods allowed by law, payment by | 15 | | check or credit card during
the period for which merchandising | 16 | | credit may be extended under the
provisions of this Section | 17 | | shall be considered payment. All checks
received in payment for | 18 | | alcoholic liquor shall be promptly deposited for
collection. A | 19 | | post dated check or a check dishonored on presentation for
| 20 | | payment shall not be deemed payment.
| 21 | | A credit card payment in dispute by a retailer shall not be | 22 | | deemed payment, and the debt uncured for merchandising credit | 23 | | shall be reported as delinquent. Nothing in this Section shall | 24 | | prevent a distributor, self-distributing manufacturer, or | 25 | | importing distributor from assessing a usual and customary | 26 | | transaction fee representative of the actual finance charges |
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| 1 | | incurred for processing a credit card payment. This transaction | 2 | | fee shall be disclosed on the invoice. It shall be considered | 3 | | unlawful for a distributor, importing distributor, or | 4 | | self-distributing manufacturer to waive finance charges for | 5 | | retailers. | 6 | | A retail licensee shall not be deemed to be delinquent in | 7 | | payment for
any alleged sale to him of alcoholic liquor when | 8 | | there exists a bona fide
dispute between such retailer and a | 9 | | manufacturer, importing distributor
or distributor with | 10 | | respect to the amount of indebtedness existing
because of such | 11 | | alleged sale. A retail licensee shall not be deemed to be | 12 | | delinquent under this provision and 11 Ill. Adm. Code 100.90 | 13 | | until 30 days after the date on which the region in which the | 14 | | retail licensee is located enters Phase 4 of the Governor's | 15 | | Restore Illinois Plan as issued on May 5, 2020. | 16 | | A delinquent retail licensee who engages in the retail | 17 | | liquor
business at 2 or more locations shall be deemed to be | 18 | | delinquent with
respect to each such location.
| 19 | | The license of any person who violates any provision of | 20 | | this Section
shall be subject to suspension or revocation in | 21 | | the manner provided by
this Act.
| 22 | | If any part or provision of this Article or the application | 23 | | thereof
to any person or circumstances shall be adjudged | 24 | | invalid by a court of
competent jurisdiction, such judgment | 25 | | shall be confined by its operation
to the controversy in which | 26 | | it was mentioned and shall not affect or
invalidate the |
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| 1 | | remainder of this Article or the application thereof to
any | 2 | | other person or circumstance and to this and the provisions of | 3 | | this
Article are declared severable.
| 4 | | (Source: P.A. 101-631, eff. 6-2-20.)
| 5 | | (235 ILCS 5/6-6.65 new) | 6 | | Sec. 6-6.65. Items of value; permitted, limited. The | 7 | | General Assembly understands that Illinois restaurants and | 8 | | on-premise retail licensees have been hard hit by the COVID-19 | 9 | | pandemic and are in dire need of assistance to adjust their | 10 | | operations to the impacts of COVID-19 and adherence to | 11 | | Illinois' public health and safety measures during the | 12 | | challenging months ahead while indoor dining is suspended and | 13 | | outdoor dining is substantially inhibited by the environmental | 14 | | factors beyond human control. This Section 6-6.5 is a limited | 15 | | exception to the otherwise prohibited giving or furnishing of | 16 | | money, items or things of value to retail license holders as | 17 | | contained in Sections 6-5 and 6-6 of this Act and such activity | 18 | | is limited to this temporary and emergency assistance to retail | 19 | | licensees during this COVID-19 pandemic until December 31, | 20 | | 2021. | 21 | | (a) Manufacturers, non-resident dealers, foreign | 22 | | importers, distributors, or importing distributors may donate | 23 | | money or COVID-19-related improvements, fixtures, and | 24 | | equipment to an entity exempt from federal income taxes under | 25 | | Section 501 of the Internal Revenue Code with the intent that |
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| 1 | | eligible restaurants or retail licensees will apply for and | 2 | | acquire these COVID-19-related improvements, fixtures, and | 3 | | equipment for their use in their operations during the current | 4 | | COVID-19 pandemic. COVID-19-related improvements, fixtures, | 5 | | and equipment shall be limited to the equipment and fixtures | 6 | | that allow a retail license holder to comply with social | 7 | | distancing guidelines, expand take-out/delivery operations, or | 8 | | accommodate outdoor dining, such as plexiglass barriers or | 9 | | partitions, signage promoting social distancing and hygiene | 10 | | protocols, heaters, heat lamps, weatherization upgrades, and | 11 | | insulated delivery bags; improvements that allow restaurants | 12 | | to continue operating, such as food heaters for to-go orders, | 13 | | and purchasing personal protective equipment and sanitation | 14 | | supplies necessitated by the pandemic in order that retail | 15 | | licensees can continue operating; and COVID-19-related | 16 | | business improvements like patio heaters or contactless | 17 | | technology. | 18 | | (b) Retail license holders may accept temporary donations, | 19 | | pursuant to subsection (g), of COVID-19-related improvements, | 20 | | fixtures, and equipment from an entity exempt from federal | 21 | | income taxes under Section 501 of the Internal Revenue Code | 22 | | donated to the entity by Illinois licensed manufacturers, | 23 | | non-resident dealers, foreign importers, distributors, or | 24 | | importing distributors under this Section in order to continue | 25 | | to operate safely and stay in business during this | 26 | | unprecedented time, provided the retail licensee meets the |
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| 1 | | eligibility requirement of this Act. Eligible businesses | 2 | | consist of Illinois restaurants and on-premise retail license | 3 | | holders that: (i) are engaged in providing food or beverage | 4 | | services and wherein meals or beverages are prepared | 5 | | on-premises to patrons who traditionally order and are served | 6 | | while seated; (ii) meet the definition of a "retailer" as | 7 | | defined in Section 1-3.17, including "hotels" as defined in | 8 | | Section 1-3.25; and (iii) can demonstrate through an | 9 | | application process to the entity exempt from federal income | 10 | | taxes under Section 501 of the Internal Revenue Code they have | 11 | | experienced financial hardship due to COVID-19. | 12 | | (c) Nothing in this Section permits a manufacturer, | 13 | | non-resident dealer, foreign importer, distributor, or | 14 | | importing distributor to make a direct loan or sale of | 15 | | furniture, fixtures or equipment to any retailer not otherwise | 16 | | permitted in this Act. No retailer shall accept any donation, | 17 | | loan or sale of furniture, or fixture or equipment from any | 18 | | manufacturer, non-resident dealer, foreign importer, | 19 | | distributor, or importing distributor, not otherwise | 20 | | specifically authorized in this Act. | 21 | | (d) Any entity exempt from federal income taxes under | 22 | | Section 501 of the Internal Revenue Code, including, without | 23 | | limitation, charities, government entities, advocacy groups, | 24 | | business leagues, or chambers of commerce and nonprofit | 25 | | organizations that promote social welfare may accept monetary | 26 | | donations or COVID-19-related improvements, fixtures, and |
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| 1 | | equipment to eligible retail licensees in accordance with this | 2 | | Section. The entity exempt from federal income taxes under | 3 | | Section 501 of the Internal Revenue Code shall not give cash | 4 | | grants or cash donations to license holders. | 5 | | (e) No officer, director, or owner of a license holder or | 6 | | member of the restaurant, beverage, or liquor industry may | 7 | | serve on the board of directors of the entity exempt from | 8 | | federal income taxes under Section 501 of the Internal Revenue | 9 | | Code. | 10 | | (f) Any manufacturer, non-resident dealer, foreign | 11 | | importer, distributor, or importing distributor and their | 12 | | agents that donate to an entity exempt from federal income | 13 | | taxes under Section 501 of the Internal Revenue Code with the | 14 | | intent that the entity will provide COVID-19 mitigation relief | 15 | | hereunder shall be solely responsible to maintain accurate | 16 | | books and records of all donations made pursuant to this | 17 | | Section. The manufacturer, non-resident dealer, foreign | 18 | | importer, distributor, or importing distributor, or their | 19 | | agents, must submit those books and records upon request for | 20 | | inspection by the State Commission. Failure to keep such | 21 | | records shall render the manufacturer, non-resident dealer, | 22 | | foreign importer, distributor, or importing distributor | 23 | | ineligible for the privileges contained within this Section. | 24 | | All such records shall be maintained for a period of 3 years. | 25 | | (g) Nothing in this Section shall permit the restaurant | 26 | | business to accept or retain any donated COVID-19-related |
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| 1 | | improvements, fixtures, and equipment hereunder later than | 2 | | December 31, 2021. It shall be the sole responsibility of the | 3 | | retail licensee or its agent to return any donated | 4 | | COVID-19-related improvements, fixtures, and equipment to the | 5 | | entity exempt from federal income taxes under Section 501 of | 6 | | the Internal Revenue Code on or before December 31, 2021. | 7 | | (h) The entity exempt from federal income taxes under | 8 | | Section 501 of the Internal Revenue Code is permitted to sell | 9 | | the COVID-19-related improvements, fixtures, and equipment to | 10 | | retail licensee only if: (i) the COVID-19-related | 11 | | improvements, fixtures, and equipment are purchased from the | 12 | | entity exempt from federal income taxes under Section 501 of | 13 | | the Internal Revenue Code at fair market value; (ii) full | 14 | | payment is made by the retail licensee to the entity exempt | 15 | | from federal income taxes under Section 501 of the Internal | 16 | | Revenue Code no later than December 31, 2021; and (iii) proper | 17 | | books and records of the transaction are maintained by the | 18 | | licensee, or its agent, and are available for inspection upon | 19 | | request by the State Commission. All such records shall be | 20 | | maintained by the license holder, or their agent, for a period | 21 | | of 3 years. | 22 | | (i) A manufacturer of beer, wine, or spirits that enters | 23 | | into an agreement with a non-profit organization for purposes | 24 | | of this Section shall not: (i) require a distributor or | 25 | | importing distributor of beer, wine, or spirits to contribute | 26 | | marketing, advertising, or other funds or COVID-19-related |
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| 1 | | improvements, fixtures, or equipment, for control or | 2 | | expenditure by the manufacturer, unless the distributor or | 3 | | importing distributor has agreed, in writing and in advance, to | 4 | | spend or contribute the distributor's or importing | 5 | | distributor's funds or provide COVID-19-related improvements, | 6 | | fixtures, or equipment for a specified marketing, charitable | 7 | | contribution, or any similar contribution, including | 8 | | COVID-19-related improvements, fixtures, and equipment; or | 9 | | (ii) require a distributor or importing distributor of beer, | 10 | | wine, or spirits to deliver or pick up from any retail | 11 | | licensee, their agent, or non-profit organization any items, | 12 | | including COVID-19-related improvements, fixtures, equipment, | 13 | | or any other items, the giving, sale, leasing, or otherwise | 14 | | furnishing of which is an item of value pursuant to Section 6-5 | 15 | | or 6-6 of this Act. | 16 | | A manufacturer of beer, wine, or spirits that receives | 17 | | consent pursuant to this subsection shall maintain for 3 years | 18 | | sufficient books and records regarding the expenditure of any | 19 | | funds that reflect the manufacturer's expenditure of any | 20 | | marketing or charitable contribution, including | 21 | | COVID-19-related improvements, fixtures, or equipment, or any | 22 | | similar contribution. | 23 | | (j) It shall be the sole obligation of the retail licensee | 24 | | to return and deliver any equipment the retailer temporarily | 25 | | receives pursuant to this Section. Failure to comply with this | 26 | | Section shall result in a fine against the retail licensee or |
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| 1 | | the suspension or revocation of the retail license as | 2 | | determined by the State Commission. Any fines or penalties for | 3 | | failure to return or purchase donated improvements, fixtures, | 4 | | or equipment on or before December 31, 2021 shall be assessed | 5 | | against the license holder by the State Commission. | 6 | | (k) For purposes of this Section, branding on donated | 7 | | improvements, fixtures, merchandise, and equipment is | 8 | | prohibited. | 9 | | (235 ILCS 5/6-28.8) | 10 | | (Section scheduled to be repealed on June 2, 2021) | 11 | | Sec. 6-28.8. Delivery and carry out of mixed drinks | 12 | | permitted. | 13 | | (a) In this Section: | 14 | | "Cocktail" or "mixed drink" means any beverage obtained by | 15 | | combining ingredients alcoholic in nature, whether brewed, | 16 | | fermented, or distilled, with ingredients non-alcoholic in | 17 | | nature, such as fruit juice, lemonade, cream, or a carbonated | 18 | | beverage. | 19 | | "Original container" means, for the purposes of this | 20 | | Section only, a container that is filled, sealed, and secured | 21 | | by a retail licensee's employee at the retail licensee's | 22 | | location with a tamper-evident lid or cap. | 23 | | "Sealed container" means a rigid container that contains a | 24 | | mixed drink or a single serving of wine , is new, has never been | 25 | | used, has a secured lid or cap designed to prevent consumption |
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| 1 | | without removal of the lid or cap, and is tamper-evident. | 2 | | "Sealed container" does not include a container with a lid with | 3 | | sipping holes or openings for straws or a container made of | 4 | | plastic, paper, or polystyrene foam. | 5 | | "Tamper-evident" means a lid or cap that has been sealed | 6 | | with tamper-evident covers, including, but not limited to, wax | 7 | | dip or heat shrink wrap. | 8 | | (b) A cocktail , or mixed drink , or single serving of wine | 9 | | placed in a sealed container by a retail licensee at the retail | 10 | | licensee's location may be transferred and sold for | 11 | | off-premises consumption if the following requirements are | 12 | | met: | 13 | | (1) the cocktail is transferred within the licensed | 14 | | premises, by a curbside pickup, or by delivery by an | 15 | | employee of the retail licensee who: | 16 | | (A) has been trained in accordance with Section | 17 | | 6-27.1 at the time of the sale; | 18 | | (B) is at least 21 years of age; and | 19 | | (C) upon delivery, verifies the age of the person | 20 | | to whom the cocktail or single serving of wine is being | 21 | | delivered; | 22 | | (2) if the employee delivering the cocktail or single | 23 | | serving of wine is not able to safely verify
a person's age | 24 | | or level of intoxication upon delivery, the employee shall | 25 | | cancel the sale of alcohol and return the product to the | 26 | | retail license holder; |
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| 1 | | (3) the sealed container is placed in the trunk of the | 2 | | vehicle or if there is no trunk, in the vehicle's rear | 3 | | compartment that is not readily accessible to the passenger | 4 | | area; | 5 | | (4) the sealed container shall be affixed with a label | 6 | | or tag that contains the following information: | 7 | | (A) the cocktail or mixed drink ingredients, type, | 8 | | and name of the alcohol; | 9 | | (B) the name, license number, and address of the | 10 | | retail licensee that filled the original container and | 11 | | sold the product; | 12 | | (C) the volume of the cocktail , or mixed drink , or | 13 | | single serving of wine in the sealed container; and | 14 | | (D) the sealed container was filled less than 7 | 15 | | days before the date of sale. | 16 | | (c) Third-party delivery services are not permitted to | 17 | | deliver cocktails and mixed drinks under this Section. | 18 | | (d) If there is an executive order of the Governor in | 19 | | effect during a disaster, the employee delivering the mixed | 20 | | drink , or cocktail , or single serving of wine must comply with | 21 | | any requirements of that executive order, including, but not | 22 | | limited to, wearing gloves and a mask and maintaining | 23 | | distancing requirements when interacting with the public. | 24 | | (e) Delivery or carry out of a cocktail , or mixed drink , or | 25 | | single serving of wine is prohibited if: | 26 | | (1) a third party delivers the cocktail or mixed drink; |
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| 1 | | (2) a container of a mixed drink , or cocktail , or | 2 | | single serving of wine is not tamper-evident and sealed; | 3 | | (3) a container of a mixed drink , or cocktail , or | 4 | | single serving of wine is transported in the passenger area | 5 | | of a vehicle; | 6 | | (4) a mixed drink , or cocktail , or single serving of | 7 | | wine is delivered by a person or to a person who is under | 8 | | the age of 21; or | 9 | | (5) the person delivering a mixed drink , or cocktail , | 10 | | or single serving of wine fails to verify the age of the | 11 | | person to whom the mixed drink or cocktail is being | 12 | | delivered. | 13 | | (f) Violations of this Section shall be subject to any | 14 | | applicable penalties, including, but not limited to, the | 15 | | penalties specified under Section 11-502 of the Illinois | 16 | | Vehicle Code. | 17 | | (f-5) This Section is not intended to prohibit or preempt | 18 | | the ability of a brew pub, tap room, or distilling pub to | 19 | | continue to temporarily deliver alcoholic liquor pursuant to | 20 | | guidance issued by the State Commission on March 19, 2020 | 21 | | entitled "Illinois Liquor Control Commission, COVID-19 Related | 22 | | Actions, Guidance on Temporary Delivery of Alcoholic Liquor". | 23 | | This Section shall only grant authorization to holders of State | 24 | | of Illinois retail liquor licenses but not to licensees that | 25 | | simultaneously hold any licensure or privilege to manufacture | 26 | | alcoholic liquors within or outside of the State of Illinois. |
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| 1 | | (g) This Section is not a denial or limitation of home rule | 2 | | powers and functions under Section 6 of Article VII of the | 3 | | Illinois Constitution. | 4 | | (h) This Section is repealed on January 1, 2024 one year | 5 | | after the effective date of this amendatory Act of the 101st | 6 | | General Assembly .
| 7 | | (Source: P.A. 101-631, eff. 6-2-20.) | 8 | | Article 5. | 9 | | Section 5-5. The Use Tax Act is amended by changing Section | 10 | | 9 as follows:
| 11 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| 12 | | Sec. 9. Returns; distribution of proceeds. | 13 | | (a) Except as to motor vehicles, watercraft, aircraft, and
| 14 | | trailers that are required to be registered with an agency of | 15 | | this State,
each retailer
required or authorized to collect the | 16 | | tax imposed by this Act shall pay
to the Department the amount | 17 | | of such tax (except as otherwise provided)
at the time when he | 18 | | is required to file his return for the period during
which such | 19 | | tax was collected, less a discount of 2.1% prior to
January 1, | 20 | | 1990, and 1.75% on and after January 1, 1990, or $5 per | 21 | | calendar
year, whichever is greater, which is allowed to | 22 | | reimburse the retailer
for expenses incurred in collecting the | 23 | | tax, keeping records, preparing
and filing returns, remitting |
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| 1 | | the tax and supplying data to the
Department on request. The | 2 | | discount under this Section is not allowed for the 1.25% | 3 | | portion of taxes paid on aviation fuel that is subject to the | 4 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | 5 | | 47133. In the case of retailers who report and pay the
tax on a | 6 | | transaction by transaction basis, as provided in this Section,
| 7 | | such discount shall be taken with each such tax remittance | 8 | | instead of
when such retailer files his periodic return. The | 9 | | discount allowed under this Section is allowed only for returns | 10 | | that are filed in the manner required by this Act. The | 11 | | Department may disallow the discount for retailers whose | 12 | | certificate of registration is revoked at the time the return | 13 | | is filed, but only if the Department's decision to revoke the | 14 | | certificate of registration has become final. A retailer need | 15 | | not remit
that part of any tax collected by him to the extent | 16 | | that he is required
to remit and does remit the tax imposed by | 17 | | the Retailers' Occupation
Tax Act, with respect to the sale of | 18 | | the same property. | 19 | | (b) Where such tangible personal property is sold under a | 20 | | conditional
sales contract, or under any other form of sale | 21 | | wherein the payment of
the principal sum, or a part thereof, is | 22 | | extended beyond the close of
the period for which the return is | 23 | | filed, the retailer, in collecting
the tax (except as to motor | 24 | | vehicles, watercraft, aircraft, and
trailers that are required | 25 | | to be registered with an agency of this State),
may collect for | 26 | | each
tax return period, only the tax applicable to that part of |
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| 1 | | the selling
price actually received during such tax return | 2 | | period. | 3 | | (c) Except as provided in this Section, on or before the | 4 | | twentieth day of each
calendar month, such retailer shall file | 5 | | a return for the preceding
calendar month. Such return shall be | 6 | | filed on forms prescribed by the
Department and shall furnish | 7 | | such information as the Department may
reasonably require. On | 8 | | and after January 1, 2018, except for returns for motor | 9 | | vehicles, watercraft, aircraft, and trailers that are required | 10 | | to be registered with an agency of this State, with respect to | 11 | | retailers whose annual gross receipts average $20,000 or more, | 12 | | all returns required to be filed pursuant to this Act shall be | 13 | | filed electronically. Retailers who demonstrate that they do | 14 | | not have access to the Internet or demonstrate hardship in | 15 | | filing electronically may petition the Department to waive the | 16 | | electronic filing requirement. | 17 | | The Department may require returns to be filed on a | 18 | | quarterly basis.
If so required, a return for each calendar | 19 | | quarter shall be filed on or
before the twentieth day of the | 20 | | calendar month following the end of such
calendar quarter. The | 21 | | taxpayer shall also file a return with the
Department for each | 22 | | of the first two months of each calendar quarter, on or
before | 23 | | the twentieth day of the following calendar month, stating: | 24 | | 1. The name of the seller; | 25 | | 2. The address of the principal place of business from | 26 | | which he engages
in the business of selling tangible |
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| 1 | | personal property at retail in this State; | 2 | | 3. The total amount of taxable receipts received by him | 3 | | during the
preceding calendar month from sales of tangible | 4 | | personal property by him
during such preceding calendar | 5 | | month, including receipts from charge and
time sales, but | 6 | | less all deductions allowed by law; | 7 | | 4. The amount of credit provided in Section 2d of this | 8 | | Act; | 9 | | 5. The amount of tax due; | 10 | | 5-5. The signature of the taxpayer; and | 11 | | 6. Such other reasonable information as the Department | 12 | | may
require. | 13 | | (d) Each retailer required or authorized to collect the tax | 14 | | imposed by this Act on aviation fuel sold at retail in this | 15 | | State during the preceding calendar month shall, instead of | 16 | | reporting and paying tax on aviation fuel as otherwise required | 17 | | by this Section, report and pay such tax on a separate aviation | 18 | | fuel tax return. The requirements related to the return shall | 19 | | be as otherwise provided in this Section. Notwithstanding any | 20 | | other provisions of this Act to the contrary, retailers | 21 | | collecting tax on aviation fuel shall file all aviation fuel | 22 | | tax returns and shall make all aviation fuel tax payments by | 23 | | electronic means in the manner and form required by the | 24 | | Department. For purposes of this Section, "aviation fuel" means | 25 | | jet fuel and aviation gasoline. | 26 | | (e) If a taxpayer fails to sign a return within 30 days |
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| 1 | | after the proper notice
and demand for signature by the | 2 | | Department, the return shall be considered
valid and any amount | 3 | | shown to be due on the return shall be deemed assessed. | 4 | | (f) Notwithstanding any other provision of this Act to the | 5 | | contrary, retailers subject to tax on cannabis shall file all | 6 | | cannabis tax returns and shall make all cannabis tax payments | 7 | | by electronic means in the manner and form required by the | 8 | | Department. | 9 | | (g) Beginning October 1, 1993, a taxpayer who has an | 10 | | average monthly tax
liability of $150,000 or more shall make | 11 | | all payments required by rules of the
Department by electronic | 12 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has | 13 | | an average monthly tax liability of $100,000 or more shall make | 14 | | all
payments required by rules of the Department by electronic | 15 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has | 16 | | an average monthly tax liability
of $50,000 or more shall make | 17 | | all payments required by rules of the Department
by electronic | 18 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
| 19 | | an annual tax liability of $200,000 or more shall make all | 20 | | payments required by
rules of the Department by electronic | 21 | | funds transfer. The term "annual tax
liability" shall be the | 22 | | sum of the taxpayer's liabilities under this Act, and
under all | 23 | | other State and local occupation and use tax laws administered | 24 | | by the
Department, for the immediately preceding calendar year. | 25 | | The term "average
monthly tax liability" means
the sum of the | 26 | | taxpayer's liabilities under this Act, and under all other |
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| 1 | | State
and local occupation and use tax laws administered by the | 2 | | Department, for the
immediately preceding calendar year | 3 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 4 | | a tax liability in the
amount set forth in subsection (b) of | 5 | | Section 2505-210 of the Department of
Revenue Law shall make | 6 | | all payments required by rules of the Department by
electronic | 7 | | funds transfer. | 8 | | Before August 1 of each year beginning in 1993, the | 9 | | Department shall notify
all taxpayers required to make payments | 10 | | by electronic funds transfer. All
taxpayers required to make | 11 | | payments by electronic funds transfer shall make
those payments | 12 | | for a minimum of one year beginning on October 1. | 13 | | Any taxpayer not required to make payments by electronic | 14 | | funds transfer may
make payments by electronic funds transfer | 15 | | with the permission of the
Department. | 16 | | All taxpayers required to make payment by electronic funds | 17 | | transfer and any
taxpayers authorized to voluntarily make | 18 | | payments by electronic funds transfer
shall make those payments | 19 | | in the manner authorized by the Department. | 20 | | The Department shall adopt such rules as are necessary to | 21 | | effectuate a
program of electronic funds transfer and the | 22 | | requirements of this Section. | 23 | | (h) Before October 1, 2000, if the taxpayer's average | 24 | | monthly tax liability
to the Department
under this Act, the | 25 | | Retailers' Occupation Tax Act, the Service
Occupation Tax Act, | 26 | | the Service Use Tax Act was $10,000 or more
during
the |
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| 1 | | preceding 4 complete calendar quarters, he shall file a return | 2 | | with the
Department each month by the 20th day of the month | 3 | | next following the month
during which such tax liability is | 4 | | incurred and shall make payments to the
Department on or before | 5 | | the 7th, 15th, 22nd and last day of the month
during which such | 6 | | liability is incurred.
On and after October 1, 2000, if the | 7 | | taxpayer's average monthly tax liability
to the Department | 8 | | under this Act, the Retailers' Occupation Tax Act,
the
Service | 9 | | Occupation Tax Act, and the Service Use Tax Act was $20,000 or | 10 | | more
during the preceding 4 complete calendar quarters, he | 11 | | shall file a return with
the Department each month by the 20th | 12 | | day of the month next following the month
during which such tax | 13 | | liability is incurred and shall make payment to the
Department | 14 | | on or before the 7th, 15th, 22nd and last day of the
month | 15 | | during
which such liability is incurred.
If the month during | 16 | | which such tax
liability is incurred began prior to January 1, | 17 | | 1985, each payment shall be
in an amount equal to 1/4 of the | 18 | | taxpayer's
actual liability for the month or an amount set by | 19 | | the Department not to
exceed 1/4 of the average monthly | 20 | | liability of the taxpayer to the
Department for the preceding 4 | 21 | | complete calendar quarters (excluding the
month of highest | 22 | | liability and the month of lowest liability in such 4
quarter | 23 | | period). If the month during which such tax liability is | 24 | | incurred
begins on or after January 1, 1985, and prior to | 25 | | January 1, 1987, each
payment shall be in an amount equal to | 26 | | 22.5% of the taxpayer's actual liability
for the month or 27.5% |
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| 1 | | of the taxpayer's liability for the same calendar
month of the | 2 | | preceding year. If the month during which such tax liability
is | 3 | | incurred begins on or after January 1, 1987, and prior to | 4 | | January 1,
1988, each payment shall be in an amount equal to | 5 | | 22.5% of the taxpayer's
actual liability for the month or | 6 | | 26.25% of the taxpayer's liability for
the same calendar month | 7 | | of the preceding year. If the month during which such
tax | 8 | | liability is incurred begins on or after January 1, 1988, and | 9 | | prior to
January 1, 1989,
or begins on or after January 1, | 10 | | 1996, each payment shall be in an amount equal
to 22.5% of the | 11 | | taxpayer's actual liability for the month or 25% of the
| 12 | | taxpayer's liability for the same calendar month of the | 13 | | preceding year. If the
month during which such tax liability is | 14 | | incurred begins on or after January 1,
1989,
and prior to | 15 | | January 1, 1996, each payment shall be in an amount equal to | 16 | | 22.5%
of the taxpayer's actual liability for the month or 25% | 17 | | of the taxpayer's
liability for the same calendar month of the | 18 | | preceding year or 100% of the
taxpayer's actual liability for | 19 | | the quarter monthly reporting period. The
amount of such | 20 | | quarter monthly payments shall be credited against the final | 21 | | tax
liability
of the taxpayer's return for that month. Before | 22 | | October 1, 2000, once
applicable, the requirement
of the making | 23 | | of quarter monthly payments to the Department shall continue
| 24 | | until such taxpayer's average monthly liability to the | 25 | | Department during
the preceding 4 complete calendar quarters | 26 | | (excluding the month of highest
liability and the month of |
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| 1 | | lowest liability) is less than
$9,000, or until
such taxpayer's | 2 | | average monthly liability to the Department as computed for
| 3 | | each calendar quarter of the 4 preceding complete calendar | 4 | | quarter period
is less than $10,000. However, if a taxpayer can | 5 | | show the
Department that
a substantial change in the taxpayer's | 6 | | business has occurred which causes
the taxpayer to anticipate | 7 | | that his average monthly tax liability for the
reasonably | 8 | | foreseeable future will fall below the $10,000 threshold
stated | 9 | | above, then
such taxpayer
may petition the Department for | 10 | | change in such taxpayer's reporting status.
On and after | 11 | | October 1, 2000, once applicable, the requirement of the making
| 12 | | of quarter monthly payments to the Department shall continue | 13 | | until such
taxpayer's average monthly liability to the | 14 | | Department during the preceding 4
complete calendar quarters | 15 | | (excluding the month of highest liability and the
month of | 16 | | lowest liability) is less than $19,000 or until such taxpayer's
| 17 | | average monthly liability to the Department as computed for | 18 | | each calendar
quarter of the 4 preceding complete calendar | 19 | | quarter period is less than
$20,000. However, if a taxpayer can | 20 | | show the Department that a substantial
change in the taxpayer's | 21 | | business has occurred which causes the taxpayer to
anticipate | 22 | | that his average monthly tax liability for the reasonably
| 23 | | foreseeable future will fall below the $20,000 threshold stated | 24 | | above, then
such taxpayer may petition the Department for a | 25 | | change in such taxpayer's
reporting status.
The Department | 26 | | shall change such taxpayer's reporting status unless it
finds |
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| 1 | | that such change is seasonal in nature and not likely to be | 2 | | long
term. If any such quarter monthly payment is not paid at | 3 | | the time or in
the amount required by this Section, then the | 4 | | taxpayer shall be liable for
penalties and interest on
the | 5 | | difference between the minimum amount due and the amount of | 6 | | such
quarter monthly payment actually and timely paid, except | 7 | | insofar as the
taxpayer has previously made payments for that | 8 | | month to the Department in
excess of the minimum payments | 9 | | previously due as provided in this Section.
The Department | 10 | | shall make reasonable rules and regulations to govern the
| 11 | | quarter monthly payment amount and quarter monthly payment | 12 | | dates for
taxpayers who file on other than a calendar monthly | 13 | | basis. | 14 | | (i) Notwithstanding any other provision of law, if the | 15 | | taxpayer is engaged in business in the industry identified | 16 | | under Subsector 722 of the North American Industry | 17 | | Classification System (NAICS) entitled "Food Services and | 18 | | Drinking Places" (i.e., businesses with a NAICS Code of 722), | 19 | | then, beginning on February 1, 2021 and continuing through June | 20 | | 31, 2021, the obligation to make payments on or before the 7th, | 21 | | 15th, 22nd and last day of the month as provided in subsection | 22 | | (h) shall be suspended, and the taxpayer may choose instead to | 23 | | make payments on or before the 20th day of each calendar month | 24 | | as provided in subsection (c). | 25 | | (j) If any such payment provided for in this Section | 26 | | exceeds the taxpayer's
liabilities under this Act, the |
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| 1 | | Retailers' Occupation Tax Act, the Service
Occupation Tax Act | 2 | | and the Service Use Tax Act, as shown by an original
monthly | 3 | | return, the Department shall issue to the taxpayer a credit
| 4 | | memorandum no later than 30 days after the date of payment, | 5 | | which
memorandum may be submitted by the taxpayer to the | 6 | | Department in payment of
tax liability subsequently to be | 7 | | remitted by the taxpayer to the Department
or be assigned by | 8 | | the taxpayer to a similar taxpayer under this Act, the
| 9 | | Retailers' Occupation Tax Act, the Service Occupation Tax Act | 10 | | or the
Service Use Tax Act, in accordance with reasonable rules | 11 | | and regulations to
be prescribed by the Department, except that | 12 | | if such excess payment is
shown on an original monthly return | 13 | | and is made after December 31, 1986, no
credit memorandum shall | 14 | | be issued, unless requested by the taxpayer. If no
such request | 15 | | is made, the taxpayer may credit such excess payment against
| 16 | | tax liability subsequently to be remitted by the taxpayer to | 17 | | the Department
under this Act, the Retailers' Occupation Tax | 18 | | Act, the Service Occupation
Tax Act or the Service Use Tax Act, | 19 | | in accordance with reasonable rules and
regulations prescribed | 20 | | by the Department. If the Department subsequently
determines | 21 | | that all or any part of the credit taken was not actually due | 22 | | to
the taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount | 23 | | shall be
reduced by 2.1% or 1.75% of the difference between the | 24 | | credit taken and
that actually due, and the taxpayer shall be | 25 | | liable for penalties and
interest on such difference. | 26 | | (k) If the retailer is otherwise required to file a monthly |
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| 1 | | return and if the
retailer's average monthly tax liability to | 2 | | the Department
does not exceed $200, the Department may | 3 | | authorize his returns to be
filed on a quarter annual basis, | 4 | | with the return for January, February,
and March of a given | 5 | | year being due by April 20 of such year; with the
return for | 6 | | April, May and June of a given year being due by July 20 of
such | 7 | | year; with the return for July, August and September of a given
| 8 | | year being due by October 20 of such year, and with the return | 9 | | for
October, November and December of a given year being due by | 10 | | January 20
of the following year. | 11 | | (l) If the retailer is otherwise required to file a monthly | 12 | | or quarterly
return and if the retailer's average monthly tax | 13 | | liability to the
Department does not exceed $50, the Department | 14 | | may authorize his returns to
be filed on an annual basis, with | 15 | | the return for a given year being due by
January 20 of the | 16 | | following year. | 17 | | (m) Such quarter annual and annual returns, as to form and | 18 | | substance,
shall be subject to the same requirements as monthly | 19 | | returns. | 20 | | (n) Notwithstanding any other provision in this Act | 21 | | concerning the time
within which a retailer may file his | 22 | | return, in the case of any retailer
who ceases to engage in a | 23 | | kind of business which makes him responsible
for filing returns | 24 | | under this Act, such retailer shall file a final
return under | 25 | | this Act with the Department not more than one month after
| 26 | | discontinuing such business. |
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| 1 | | (o) In addition, with respect to motor vehicles, | 2 | | watercraft,
aircraft, and trailers that are required to be | 3 | | registered with an agency of
this State, except as otherwise | 4 | | provided in this Section, every
retailer selling this kind of | 5 | | tangible personal property shall file,
with the Department, | 6 | | upon a form to be prescribed and supplied by the
Department, a | 7 | | separate return for each such item of tangible personal
| 8 | | property which the retailer sells, except that if, in the same
| 9 | | transaction, (i) a retailer of aircraft, watercraft, motor | 10 | | vehicles or
trailers transfers more than
one aircraft, | 11 | | watercraft, motor
vehicle or trailer to another aircraft, | 12 | | watercraft, motor vehicle or
trailer retailer for the purpose | 13 | | of resale
or (ii) a retailer of aircraft, watercraft, motor | 14 | | vehicles, or trailers
transfers more than one aircraft, | 15 | | watercraft, motor vehicle, or trailer to a
purchaser for use as | 16 | | a qualifying rolling stock as provided in Section 3-55 of
this | 17 | | Act, then
that seller may report the transfer of all the
| 18 | | aircraft, watercraft, motor
vehicles
or trailers involved in | 19 | | that transaction to the Department on the same
uniform
| 20 | | invoice-transaction reporting return form.
For purposes of | 21 | | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | 22 | | watercraft as defined in Section 3-2 of the Boat Registration | 23 | | and Safety Act,
a
personal watercraft, or any boat equipped | 24 | | with an inboard motor. | 25 | | In addition, with respect to motor vehicles, watercraft, | 26 | | aircraft, and trailers that are required to be registered with |
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| 1 | | an agency of this State, every person who is engaged in the | 2 | | business of leasing or renting such items and who, in | 3 | | connection with such business, sells any such item to a | 4 | | retailer for the purpose of resale is, notwithstanding any | 5 | | other provision of this Section to the contrary, authorized to | 6 | | meet the return-filing requirement of this Act by reporting the | 7 | | transfer of all the aircraft, watercraft, motor vehicles, or | 8 | | trailers transferred for resale during a month to the | 9 | | Department on the same uniform invoice-transaction reporting | 10 | | return form on or before the 20th of the month following the | 11 | | month in which the transfer takes place. Notwithstanding any | 12 | | other provision of this Act to the contrary, all returns filed | 13 | | under this paragraph must be filed by electronic means in the | 14 | | manner and form as required by the Department. | 15 | | The transaction reporting return in the case of motor | 16 | | vehicles
or trailers that are required to be registered with an | 17 | | agency of this
State, shall
be the same document as the Uniform | 18 | | Invoice referred to in Section 5-402
of the Illinois Vehicle | 19 | | Code and must show the name and address of the
seller; the name | 20 | | and address of the purchaser; the amount of the selling
price | 21 | | including the amount allowed by the retailer for traded-in
| 22 | | property, if any; the amount allowed by the retailer for the | 23 | | traded-in
tangible personal property, if any, to the extent to | 24 | | which Section 2 of
this Act allows an exemption for the value | 25 | | of traded-in property; the
balance payable after deducting such | 26 | | trade-in allowance from the total
selling price; the amount of |
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| 1 | | tax due from the retailer with respect to
such transaction; the | 2 | | amount of tax collected from the purchaser by the
retailer on | 3 | | such transaction (or satisfactory evidence that such tax is
not | 4 | | due in that particular instance, if that is claimed to be the | 5 | | fact);
the place and date of the sale; a sufficient | 6 | | identification of the
property sold; such other information as | 7 | | is required in Section 5-402 of
the Illinois Vehicle Code, and | 8 | | such other information as the Department
may reasonably | 9 | | require. | 10 | | The transaction reporting return in the case of watercraft
| 11 | | and aircraft must show
the name and address of the seller; the | 12 | | name and address of the
purchaser; the amount of the selling | 13 | | price including the amount allowed
by the retailer for | 14 | | traded-in property, if any; the amount allowed by
the retailer | 15 | | for the traded-in tangible personal property, if any, to
the | 16 | | extent to which Section 2 of this Act allows an exemption for | 17 | | the
value of traded-in property; the balance payable after | 18 | | deducting such
trade-in allowance from the total selling price; | 19 | | the amount of tax due
from the retailer with respect to such | 20 | | transaction; the amount of tax
collected from the purchaser by | 21 | | the retailer on such transaction (or
satisfactory evidence that | 22 | | such tax is not due in that particular
instance, if that is | 23 | | claimed to be the fact); the place and date of the
sale, a | 24 | | sufficient identification of the property sold, and such other
| 25 | | information as the Department may reasonably require. | 26 | | Such transaction reporting return shall be filed not later |
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| 1 | | than 20
days after the date of delivery of the item that is | 2 | | being sold, but may
be filed by the retailer at any time sooner | 3 | | than that if he chooses to
do so. The transaction reporting | 4 | | return and tax remittance or proof of
exemption from the tax | 5 | | that is imposed by this Act may be transmitted to
the | 6 | | Department by way of the State agency with which, or State | 7 | | officer
with whom, the tangible personal property must be | 8 | | titled or registered
(if titling or registration is required) | 9 | | if the Department and such
agency or State officer determine | 10 | | that this procedure will expedite the
processing of | 11 | | applications for title or registration. | 12 | | With each such transaction reporting return, the retailer | 13 | | shall remit
the proper amount of tax due (or shall submit | 14 | | satisfactory evidence that
the sale is not taxable if that is | 15 | | the case), to the Department or its
agents, whereupon the | 16 | | Department shall issue, in the purchaser's name, a
tax receipt | 17 | | (or a certificate of exemption if the Department is
satisfied | 18 | | that the particular sale is tax exempt) which such purchaser
| 19 | | may submit to the agency with which, or State officer with | 20 | | whom, he must
title or register the tangible personal property | 21 | | that is involved (if
titling or registration is required) in | 22 | | support of such purchaser's
application for an Illinois | 23 | | certificate or other evidence of title or
registration to such | 24 | | tangible personal property. | 25 | | (p) No retailer's failure or refusal to remit tax under | 26 | | this Act
precludes a user, who has paid the proper tax to the |
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| 1 | | retailer, from
obtaining his certificate of title or other | 2 | | evidence of title or
registration (if titling or registration | 3 | | is required) upon satisfying
the Department that such user has | 4 | | paid the proper tax (if tax is due) to
the retailer. The | 5 | | Department shall adopt appropriate rules to carry out
the | 6 | | mandate of this paragraph. | 7 | | If the user who would otherwise pay tax to the retailer | 8 | | wants the
transaction reporting return filed and the payment of | 9 | | tax or proof of
exemption made to the Department before the | 10 | | retailer is willing to take
these actions and such user has not | 11 | | paid the tax to the retailer, such
user may certify to the fact | 12 | | of such delay by the retailer, and may
(upon the Department | 13 | | being satisfied of the truth of such certification)
transmit | 14 | | the information required by the transaction reporting return
| 15 | | and the remittance for tax or proof of exemption directly to | 16 | | the
Department and obtain his tax receipt or exemption | 17 | | determination, in
which event the transaction reporting return | 18 | | and tax remittance (if a
tax payment was required) shall be | 19 | | credited by the Department to the
proper retailer's account | 20 | | with the Department, but without the 2.1% or 1.75%
discount | 21 | | provided for in this Section being allowed. When the user pays
| 22 | | the tax directly to the Department, he shall pay the tax in the | 23 | | same
amount and in the same form in which it would be remitted | 24 | | if the tax had
been remitted to the Department by the retailer. | 25 | | (q) Where a retailer collects the tax with respect to the | 26 | | selling price
of tangible personal property which he sells and |
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| 1 | | the purchaser
thereafter returns such tangible personal | 2 | | property and the retailer
refunds the selling price thereof to | 3 | | the purchaser, such retailer shall
also refund, to the | 4 | | purchaser, the tax so collected from the purchaser.
When filing | 5 | | his return for the period in which he refunds such tax to
the | 6 | | purchaser, the retailer may deduct the amount of the tax so | 7 | | refunded
by him to the purchaser from any other use tax which | 8 | | such retailer may
be required to pay or remit to the | 9 | | Department, as shown by such return,
if the amount of the tax | 10 | | to be deducted was previously remitted to the
Department by | 11 | | such retailer. If the retailer has not previously
remitted the | 12 | | amount of such tax to the Department, he is entitled to no
| 13 | | deduction under this Act upon refunding such tax to the | 14 | | purchaser. | 15 | | (r) Any retailer filing a return under this Section shall | 16 | | also include
(for the purpose of paying tax thereon) the total | 17 | | tax covered by such
return upon the selling price of tangible | 18 | | personal property purchased by
him at retail from a retailer, | 19 | | but as to which the tax imposed by this
Act was not collected | 20 | | from the retailer filing such return, and such
retailer shall | 21 | | remit the amount of such tax to the Department when
filing such | 22 | | return. | 23 | | (s) If experience indicates such action to be practicable, | 24 | | the Department
may prescribe and furnish a combination or joint | 25 | | return which will
enable retailers, who are required to file | 26 | | returns hereunder and also
under the Retailers' Occupation Tax |
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| 1 | | Act, to furnish all the return
information required by both | 2 | | Acts on the one form. | 3 | | (t) Where the retailer has more than one business | 4 | | registered with the
Department under separate registration | 5 | | under this Act, such retailer may
not file each return that is | 6 | | due as a single return covering all such
registered businesses, | 7 | | but shall file separate returns for each such
registered | 8 | | business. | 9 | | (u) Beginning January 1, 1990, each month the Department | 10 | | shall pay into the
State and Local Sales Tax Reform Fund, a | 11 | | special fund in the State Treasury
which is hereby created, the | 12 | | net revenue realized for the preceding month
from the 1% tax | 13 | | imposed under this Act. | 14 | | Beginning January 1, 1990, each month the Department shall | 15 | | pay into
the County and Mass Transit District Fund 4% of the | 16 | | net revenue realized
for the preceding month from the 6.25% | 17 | | general rate
on the selling price of tangible personal property | 18 | | which is purchased
outside Illinois at retail from a retailer | 19 | | and which is titled or
registered by an agency of this State's | 20 | | government. | 21 | | Beginning January 1, 1990, each month the Department shall | 22 | | pay into
the State and Local Sales Tax Reform Fund, a special | 23 | | fund in the State
Treasury, 20% of the net revenue realized
for | 24 | | the preceding month from the 6.25% general rate on the selling
| 25 | | price of tangible personal property, other than (i) tangible | 26 | | personal property
which is purchased outside Illinois at retail |
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| 1 | | from a retailer and which is
titled or registered by an agency | 2 | | of this State's government and (ii) aviation fuel sold on or | 3 | | after December 1, 2019. This exception for aviation fuel only | 4 | | applies for so long as the revenue use requirements of 49 | 5 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | 6 | | For aviation fuel sold on or after December 1, 2019, each | 7 | | month the Department shall pay into the State Aviation Program | 8 | | Fund 20% of the net revenue realized for the preceding month | 9 | | from the 6.25% general rate on the selling price of aviation | 10 | | fuel, less an amount estimated by the Department to be required | 11 | | for refunds of the 20% portion of the tax on aviation fuel | 12 | | under this Act, which amount shall be deposited into the | 13 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only | 14 | | pay moneys into the State Aviation Program Fund and the | 15 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long | 16 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 17 | | U.S.C. 47133 are binding on the State. | 18 | | Beginning August 1, 2000, each
month the Department shall | 19 | | pay into the
State and Local Sales Tax Reform Fund 100% of the | 20 | | net revenue realized for the
preceding month from the 1.25% | 21 | | rate on the selling price of motor fuel and
gasohol. Beginning | 22 | | September 1, 2010, each
month the Department shall pay into the
| 23 | | State and Local Sales Tax Reform Fund 100% of the net revenue | 24 | | realized for the
preceding month from the 1.25% rate on the | 25 | | selling price of sales tax holiday items. | 26 | | Beginning January 1, 1990, each month the Department shall |
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| 1 | | pay into
the Local Government Tax Fund 16% of the net revenue | 2 | | realized for the
preceding month from the 6.25% general rate on | 3 | | the selling price of
tangible personal property which is | 4 | | purchased outside Illinois at retail
from a retailer and which | 5 | | is titled or registered by an agency of this
State's | 6 | | government. | 7 | | Beginning October 1, 2009, each month the Department shall | 8 | | pay into the Capital Projects Fund an amount that is equal to | 9 | | an amount estimated by the Department to represent 80% of the | 10 | | net revenue realized for the preceding month from the sale of | 11 | | candy, grooming and hygiene products, and soft drinks that had | 12 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 13 | | are now taxed at 6.25%. | 14 | | Beginning July 1, 2011, each
month the Department shall pay | 15 | | into the Clean Air Act Permit Fund 80% of the net revenue | 16 | | realized for the
preceding month from the 6.25% general rate on | 17 | | the selling price of sorbents used in Illinois in the process | 18 | | of sorbent injection as used to comply with the Environmental | 19 | | Protection Act or the federal Clean Air Act, but the total | 20 | | payment into the Clean Air Act Permit Fund under this Act and | 21 | | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | 22 | | in any fiscal year. | 23 | | Beginning July 1, 2013, each month the Department shall pay | 24 | | into the Underground Storage Tank Fund from the proceeds | 25 | | collected under this Act, the Service Use Tax Act, the Service | 26 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
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| 1 | | amount equal to the average monthly deficit in the Underground | 2 | | Storage Tank Fund during the prior year, as certified annually | 3 | | by the Illinois Environmental Protection Agency, but the total | 4 | | payment into the Underground Storage Tank Fund under this Act, | 5 | | the Service Use Tax Act, the Service Occupation Tax Act, and | 6 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | 7 | | in any State fiscal year. As used in this paragraph, the | 8 | | "average monthly deficit" shall be equal to the difference | 9 | | between the average monthly claims for payment by the fund and | 10 | | the average monthly revenues deposited into the fund, excluding | 11 | | payments made pursuant to this paragraph. | 12 | | Beginning July 1, 2015, of the remainder of the moneys | 13 | | received by the Department under this Act, the Service Use Tax | 14 | | Act, the Service Occupation Tax Act, and the Retailers' | 15 | | Occupation Tax Act, each month the Department shall deposit | 16 | | $500,000 into the State Crime Laboratory Fund. | 17 | | Of the remainder of the moneys received by the Department | 18 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | 19 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | 20 | | and after July 1, 1989, 3.8% thereof shall be paid into the
| 21 | | Build Illinois Fund; provided, however, that if in any fiscal | 22 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | 23 | | may be, of the
moneys received by the Department and required | 24 | | to be paid into the Build
Illinois Fund pursuant to Section 3 | 25 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | 26 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
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| 1 | | Service Occupation Tax Act, such Acts being
hereinafter called | 2 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | 3 | | may be, of moneys being hereinafter called the "Tax Act | 4 | | Amount",
and (2) the amount transferred to the Build Illinois | 5 | | Fund from the State
and Local Sales Tax Reform Fund shall be | 6 | | less than the Annual Specified
Amount (as defined in Section 3 | 7 | | of the Retailers' Occupation Tax Act), an
amount equal to the | 8 | | difference shall be immediately paid into the Build
Illinois | 9 | | Fund from other moneys received by the Department pursuant to | 10 | | the
Tax Acts; and further provided, that if on the last | 11 | | business day of any
month the sum of (1) the Tax Act Amount | 12 | | required to be deposited into the
Build Illinois Bond Account | 13 | | in the Build Illinois Fund during such month
and (2) the amount | 14 | | transferred during such month to the Build Illinois Fund
from | 15 | | the State and Local Sales Tax Reform Fund shall have been less | 16 | | than
1/12 of the Annual Specified Amount, an amount equal to | 17 | | the difference
shall be immediately paid into the Build | 18 | | Illinois Fund from other moneys
received by the Department | 19 | | pursuant to the Tax Acts; and,
further provided, that in no | 20 | | event shall the payments required under the
preceding proviso | 21 | | result in aggregate payments into the Build Illinois Fund
| 22 | | pursuant to this clause (b) for any fiscal year in excess of | 23 | | the greater
of (i) the Tax Act Amount or (ii) the Annual | 24 | | Specified Amount for such
fiscal year; and, further provided, | 25 | | that the amounts payable into the Build
Illinois Fund under | 26 | | this clause (b) shall be payable only until such time
as the |
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| 1 | | aggregate amount on deposit under each trust
indenture securing | 2 | | Bonds issued and outstanding pursuant to the Build
Illinois | 3 | | Bond Act is sufficient, taking into account any future | 4 | | investment
income, to fully provide, in accordance with such | 5 | | indenture, for the
defeasance of or the payment of the | 6 | | principal of, premium, if any, and
interest on the Bonds | 7 | | secured by such indenture and on any Bonds expected
to be | 8 | | issued thereafter and all fees and costs payable with respect | 9 | | thereto,
all as certified by the Director of the
Bureau of the | 10 | | Budget (now Governor's Office of Management and Budget). If
on | 11 | | the last
business day of any month in which Bonds are | 12 | | outstanding pursuant to the
Build Illinois Bond Act, the | 13 | | aggregate of the moneys deposited
in the Build Illinois Bond | 14 | | Account in the Build Illinois Fund in such month
shall be less | 15 | | than the amount required to be transferred in such month from
| 16 | | the Build Illinois Bond Account to the Build Illinois Bond | 17 | | Retirement and
Interest Fund pursuant to Section 13 of the | 18 | | Build Illinois Bond Act, an
amount equal to such deficiency | 19 | | shall be immediately paid
from other moneys received by the | 20 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; | 21 | | provided, however, that any amounts paid to the
Build Illinois | 22 | | Fund in any fiscal year pursuant to this sentence shall be
| 23 | | deemed to constitute payments pursuant to clause (b) of the | 24 | | preceding
sentence and shall reduce the amount otherwise | 25 | | payable for such fiscal year
pursuant to clause (b) of the | 26 | | preceding sentence. The moneys received by
the Department |
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| 1 | | pursuant to this Act and required to be deposited into the
| 2 | | Build Illinois Fund are subject to the pledge, claim and charge | 3 | | set forth
in Section 12 of the Build Illinois Bond Act. | 4 | | Subject to payment of amounts into the Build Illinois Fund | 5 | | as provided in
the preceding paragraph or in any amendment | 6 | | thereto hereafter enacted, the
following specified monthly | 7 | | installment of the amount requested in the
certificate of the | 8 | | Chairman of the Metropolitan Pier and Exposition
Authority | 9 | | provided under Section 8.25f of the State Finance Act, but not | 10 | | in
excess of the sums designated as "Total Deposit", shall be
| 11 | | deposited in the aggregate from collections under Section 9 of | 12 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | 13 | | 9 of the Service
Occupation Tax Act, and Section 3 of the | 14 | | Retailers' Occupation Tax Act into
the McCormick Place | 15 | | Expansion Project Fund in the specified fiscal years. | |
16 | | Fiscal Year | | Total Deposit | |
17 | | 1993 | | $0 | |
18 | | 1994 | | 53,000,000 | |
19 | | 1995 | | 58,000,000 | |
20 | | 1996 | | 61,000,000 | |
21 | | 1997 | | 64,000,000 | |
22 | | 1998 | | 68,000,000 | |
23 | | 1999 | | 71,000,000 | |
24 | | 2000 | | 75,000,000 | |
25 | | 2001 | | 80,000,000 | |
26 | | 2002 | | 93,000,000 | |
|
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| 1 | | 2003 | | 99,000,000 | |
2 | | 2004 | | 103,000,000 | |
3 | | 2005 | | 108,000,000 | |
4 | | 2006 | | 113,000,000 | |
5 | | 2007 | | 119,000,000 | |
6 | | 2008 | | 126,000,000 | |
7 | | 2009 | | 132,000,000 | |
8 | | 2010 | | 139,000,000 | |
9 | | 2011 | | 146,000,000 | |
10 | | 2012 | | 153,000,000 | |
11 | | 2013 | | 161,000,000 | |
12 | | 2014 | | 170,000,000 | |
13 | | 2015 | | 179,000,000 | |
14 | | 2016 | | 189,000,000 | |
15 | | 2017 | | 199,000,000 | |
16 | | 2018 | | 210,000,000 | |
17 | | 2019 | | 221,000,000 | |
18 | | 2020 | | 233,000,000 | |
19 | | 2021 | | 300,000,000 | |
20 | | 2022 | | 300,000,000 | |
21 | | 2023 | | 300,000,000 | |
22 | | 2024 | | 300,000,000 | |
23 | | 2025 | | 300,000,000 | |
24 | | 2026 | | 300,000,000 | |
25 | | 2027 | | 375,000,000 | |
26 | | 2028 | | 375,000,000 | |
|
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| 1 | | 2029 | | 375,000,000 | |
2 | | 2030 | | 375,000,000 | |
3 | | 2031 | | 375,000,000 | |
4 | | 2032 | | 375,000,000 | |
5 | | 2033 | | 375,000,000 | |
6 | | 2034 | | 375,000,000 | |
7 | | 2035 | | 375,000,000 | |
8 | | 2036 | | 450,000,000 | |
9 | | and | | |
|
10 | | each fiscal year | | |
|
11 | | thereafter that bonds | | |
|
12 | | are outstanding under | | |
|
13 | | Section 13.2 of the | | |
|
14 | | Metropolitan Pier and | | |
|
15 | | Exposition Authority Act, | | |
|
16 | | but not after fiscal year 2060. | | |
| 17 | | Beginning July 20, 1993 and in each month of each fiscal | 18 | | year thereafter,
one-eighth of the amount requested in the | 19 | | certificate of the Chairman of
the Metropolitan Pier and | 20 | | Exposition Authority for that fiscal year, less
the amount | 21 | | deposited into the McCormick Place Expansion Project Fund by | 22 | | the
State Treasurer in the respective month under subsection | 23 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 24 | | Authority Act, plus cumulative
deficiencies in the deposits | 25 | | required under this Section for previous
months and years, | 26 | | shall be deposited into the McCormick Place Expansion
Project |
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| 1 | | Fund, until the full amount requested for the fiscal year, but | 2 | | not
in excess of the amount specified above as "Total Deposit", | 3 | | has been deposited. | 4 | | Subject to payment of amounts into the Capital Projects | 5 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | 6 | | and the McCormick Place Expansion Project Fund pursuant to the | 7 | | preceding paragraphs or in any amendments thereto hereafter | 8 | | enacted, for aviation fuel sold on or after December 1, 2019, | 9 | | the Department shall each month deposit into the Aviation Fuel | 10 | | Sales Tax Refund Fund an amount estimated by the Department to | 11 | | be required for refunds of the 80% portion of the tax on | 12 | | aviation fuel under this Act. The Department shall only deposit | 13 | | moneys into the Aviation Fuel Sales Tax Refund Fund under this | 14 | | paragraph for so long as the revenue use requirements of 49 | 15 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | 16 | | Subject to payment of amounts into the Build Illinois Fund | 17 | | and the
McCormick Place Expansion Project Fund pursuant to the | 18 | | preceding paragraphs or
in any amendments thereto
hereafter | 19 | | enacted,
beginning July 1, 1993 and ending on September 30, | 20 | | 2013, the Department shall each month pay into the Illinois
Tax | 21 | | Increment Fund 0.27% of 80% of the net revenue realized for the | 22 | | preceding
month from the 6.25% general rate on the selling | 23 | | price of tangible personal
property. | 24 | | Subject to payment of amounts into the Build Illinois Fund | 25 | | and the
McCormick Place Expansion Project Fund pursuant to the | 26 | | preceding paragraphs or in any
amendments thereto hereafter |
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| 1 | | enacted, beginning with the receipt of the first
report of | 2 | | taxes paid by an eligible business and continuing for a 25-year
| 3 | | period, the Department shall each month pay into the Energy | 4 | | Infrastructure
Fund 80% of the net revenue realized from the | 5 | | 6.25% general rate on the
selling price of Illinois-mined coal | 6 | | that was sold to an eligible business.
For purposes of this | 7 | | paragraph, the term "eligible business" means a new
electric | 8 | | generating facility certified pursuant to Section 605-332 of | 9 | | the
Department of Commerce and
Economic Opportunity Law of the | 10 | | Civil Administrative
Code of Illinois. | 11 | | Subject to payment of amounts into the Build Illinois Fund, | 12 | | the McCormick Place Expansion Project Fund, the Illinois Tax | 13 | | Increment Fund, and the Energy Infrastructure Fund pursuant to | 14 | | the preceding paragraphs or in any amendments to this Section | 15 | | hereafter enacted, beginning on the first day of the first | 16 | | calendar month to occur on or after August 26, 2014 (the | 17 | | effective date of Public Act 98-1098), each month, from the | 18 | | collections made under Section 9 of the Use Tax Act, Section 9 | 19 | | of the Service Use Tax Act, Section 9 of the Service Occupation | 20 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | 21 | | the Department shall pay into the Tax Compliance and | 22 | | Administration Fund, to be used, subject to appropriation, to | 23 | | fund additional auditors and compliance personnel at the | 24 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | 25 | | the cash receipts collected during the preceding fiscal year by | 26 | | the Audit Bureau of the Department under the Use Tax Act, the |
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| 1 | | Service Use Tax Act, the Service Occupation Tax Act, the | 2 | | Retailers' Occupation Tax Act, and associated local occupation | 3 | | and use taxes administered by the Department. | 4 | | Subject to payments of amounts into the Build Illinois | 5 | | Fund, the McCormick Place Expansion Project Fund, the Illinois | 6 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | 7 | | Compliance and Administration Fund as provided in this Section, | 8 | | beginning on July 1, 2018 the Department shall pay each month | 9 | | into the Downstate Public Transportation Fund the moneys | 10 | | required to be so paid under Section 2-3 of the Downstate | 11 | | Public Transportation Act. | 12 | | Subject to successful execution and delivery of a | 13 | | public-private agreement between the public agency and private | 14 | | entity and completion of the civic build, beginning on July 1, | 15 | | 2023, of the remainder of the moneys received by the Department | 16 | | under the Use Tax Act, the Service Use Tax Act, the Service | 17 | | Occupation Tax Act, and this Act, the Department shall deposit | 18 | | the following specified deposits in the aggregate from | 19 | | collections under the Use Tax Act, the Service Use Tax Act, the | 20 | | Service Occupation Tax Act, and the Retailers' Occupation Tax | 21 | | Act, as required under Section 8.25g of the State Finance Act | 22 | | for distribution consistent with the Public-Private | 23 | | Partnership for Civic and Transit Infrastructure Project Act. | 24 | | The moneys received by the Department pursuant to this Act and | 25 | | required to be deposited into the Civic and Transit | 26 | | Infrastructure Fund are subject to the pledge, claim, and |
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| 1 | | charge set forth in Section 25-55 of the Public-Private | 2 | | Partnership for Civic and Transit Infrastructure Project Act. | 3 | | As used in this paragraph, "civic build", "private entity", | 4 | | "public-private agreement", and "public agency" have the | 5 | | meanings provided in Section 25-10 of the Public-Private | 6 | | Partnership for Civic and Transit Infrastructure Project Act. | 7 | | Fiscal Year ............................Total Deposit | 8 | | 2024 ....................................$200,000,000 | 9 | | 2025 ....................................$206,000,000 | 10 | | 2026 ....................................$212,200,000 | 11 | | 2027 ....................................$218,500,000 | 12 | | 2028 ....................................$225,100,000 | 13 | | 2029 ....................................$288,700,000 | 14 | | 2030 ....................................$298,900,000 | 15 | | 2031 ....................................$309,300,000 | 16 | | 2032 ....................................$320,100,000 | 17 | | 2033 ....................................$331,200,000 | 18 | | 2034 ....................................$341,200,000 | 19 | | 2035 ....................................$351,400,000 | 20 | | 2036 ....................................$361,900,000 | 21 | | 2037 ....................................$372,800,000 | 22 | | 2038 ....................................$384,000,000 | 23 | | 2039 ....................................$395,500,000 | 24 | | 2040 ....................................$407,400,000 | 25 | | 2041 ....................................$419,600,000 | 26 | | 2042 ....................................$432,200,000 |
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| 1 | | 2043 ....................................$445,100,000 | 2 | | Beginning July 1, 2021 and until July 1, 2022, subject to | 3 | | the payment of amounts into the State and Local Sales Tax | 4 | | Reform Fund, the Build Illinois Fund, the McCormick Place | 5 | | Expansion Project Fund, the Illinois Tax Increment Fund, the | 6 | | Energy Infrastructure Fund, and the Tax Compliance and | 7 | | Administration Fund as provided in this Section, the Department | 8 | | shall pay each month into the Road Fund the amount estimated to | 9 | | represent 16% of the net revenue realized from the taxes | 10 | | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | 11 | | until July 1, 2023, subject to the payment of amounts into the | 12 | | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | 13 | | the McCormick Place Expansion Project Fund, the Illinois Tax | 14 | | Increment Fund, the Energy Infrastructure Fund, and the Tax | 15 | | Compliance and Administration Fund as provided in this Section, | 16 | | the Department shall pay each month into the Road Fund the | 17 | | amount estimated to represent 32% of the net revenue realized | 18 | | from the taxes imposed on motor fuel and gasohol. Beginning | 19 | | July 1, 2023 and until July 1, 2024, subject to the payment of | 20 | | amounts into the State and Local Sales Tax Reform Fund, the | 21 | | Build Illinois Fund, the McCormick Place Expansion Project | 22 | | Fund, the Illinois Tax Increment Fund, the Energy | 23 | | Infrastructure Fund, and the Tax Compliance and Administration | 24 | | Fund as provided in this Section, the Department shall pay each | 25 | | month into the Road Fund the amount estimated to represent 48% | 26 | | of the net revenue realized from the taxes imposed on motor |
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| 1 | | fuel and gasohol. Beginning July 1, 2024 and until July 1, | 2 | | 2025, subject to the payment of amounts into the State and | 3 | | Local Sales Tax Reform Fund, the Build Illinois Fund, the | 4 | | McCormick Place Expansion Project Fund, the Illinois Tax | 5 | | Increment Fund, the Energy Infrastructure Fund, and the Tax | 6 | | Compliance and Administration Fund as provided in this Section, | 7 | | the Department shall pay each month into the Road Fund the | 8 | | amount estimated to represent 64% of the net revenue realized | 9 | | from the taxes imposed on motor fuel and gasohol. Beginning on | 10 | | July 1, 2025, subject to the payment of amounts into the State | 11 | | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | 12 | | McCormick Place Expansion Project Fund, the Illinois Tax | 13 | | Increment Fund, the Energy Infrastructure Fund, and the Tax | 14 | | Compliance and Administration Fund as provided in this Section, | 15 | | the Department shall pay each month into the Road Fund the | 16 | | amount estimated to represent 80% of the net revenue realized | 17 | | from the taxes imposed on motor fuel and gasohol. As used in | 18 | | this paragraph "motor fuel" has the meaning given to that term | 19 | | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | 20 | | meaning given to that term in Section 3-40 of this Act. | 21 | | Of the remainder of the moneys received by the Department | 22 | | pursuant
to this Act, 75% thereof shall be paid into the State | 23 | | Treasury and 25%
shall be reserved in a special account and | 24 | | used only for the transfer to
the Common School Fund as part of | 25 | | the monthly transfer from the General
Revenue Fund in | 26 | | accordance with Section 8a of the State
Finance Act. |
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| 1 | | As soon as possible after the first day of each month, upon | 2 | | certification
of the Department of Revenue, the Comptroller | 3 | | shall order transferred and
the Treasurer shall transfer from | 4 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 5 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 6 | | for the second preceding month.
Beginning April 1, 2000, this | 7 | | transfer is no longer required
and shall not be made. | 8 | | Net revenue realized for a month shall be the revenue | 9 | | collected
by the State pursuant to this Act, less the amount | 10 | | paid out during that
month as refunds to taxpayers for | 11 | | overpayment of liability. | 12 | | For greater simplicity of administration, manufacturers, | 13 | | importers
and wholesalers whose products are sold at retail in | 14 | | Illinois by
numerous retailers, and who wish to do so, may | 15 | | assume the responsibility
for accounting and paying to the | 16 | | Department all tax accruing under this
Act with respect to such | 17 | | sales, if the retailers who are affected do not
make written | 18 | | objection to the Department to this arrangement. | 19 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | 20 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | 21 | | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | 22 | | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | 23 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) | 24 | | Section 5-10. The Retailers' Occupation Tax Act is amended | 25 | | by changing Section 3 as follows:
|
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| 1 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
| 2 | | Sec. 3. Returns; distribution of proceeds. | 3 | | (a) Except as provided in this Section, on or before the | 4 | | twentieth
day of each calendar month, every person engaged in | 5 | | the business of
selling tangible personal property at retail in | 6 | | this State during the
preceding calendar month shall file a | 7 | | return with the Department, stating: | 8 | | 1. The name of the seller; | 9 | | 2. His residence address and the address of his | 10 | | principal place of
business and the address of the | 11 | | principal place of business (if that is
a different | 12 | | address) from which he engages in the business of selling
| 13 | | tangible personal property at retail in this State; | 14 | | 3. Total amount of receipts received by him during the | 15 | | preceding
calendar month or quarter, as the case may be, | 16 | | from sales of tangible
personal property, and from services | 17 | | furnished, by him during such
preceding calendar month or | 18 | | quarter; | 19 | | 4. Total amount received by him during the preceding | 20 | | calendar month or
quarter on charge and time sales of | 21 | | tangible personal property, and from
services furnished, | 22 | | by him prior to the month or quarter for which the return
| 23 | | is filed; | 24 | | 5. Deductions allowed by law; | 25 | | 6. Gross receipts which were received by him during the |
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| 1 | | preceding
calendar month or quarter and upon the basis of | 2 | | which the tax is imposed; | 3 | | 7. The amount of credit provided in Section 2d of this | 4 | | Act; | 5 | | 8. The amount of tax due; | 6 | | 9. The signature of the taxpayer; and | 7 | | 10. Such other reasonable information as the | 8 | | Department may require. | 9 | | On and after January 1, 2018, except for returns for motor | 10 | | vehicles, watercraft, aircraft, and trailers that are required | 11 | | to be registered with an agency of this State, with respect to | 12 | | retailers whose annual gross receipts average $20,000 or more, | 13 | | all returns required to be filed pursuant to this Act shall be | 14 | | filed electronically. Retailers who demonstrate that they do | 15 | | not have access to the Internet or demonstrate hardship in | 16 | | filing electronically may petition the Department to waive the | 17 | | electronic filing requirement. | 18 | | If a taxpayer fails to sign a return within 30 days after | 19 | | the proper notice
and demand for signature by the Department, | 20 | | the return shall be considered
valid and any amount shown to be | 21 | | due on the return shall be deemed assessed. | 22 | | Each return shall be accompanied by the statement of | 23 | | prepaid tax issued
pursuant to Section 2e for which credit is | 24 | | claimed. | 25 | | Prior to October 1, 2003, and on and after September 1, | 26 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
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| 1 | | certification from a purchaser in satisfaction of Use Tax
as | 2 | | provided in Section 3-85 of the Use Tax Act if the purchaser | 3 | | provides the
appropriate documentation as required by Section | 4 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| 5 | | certification, accepted by a retailer prior to October 1, 2003 | 6 | | and on and after September 1, 2004 as provided
in
Section 3-85 | 7 | | of the Use Tax Act, may be used by that retailer to
satisfy | 8 | | Retailers' Occupation Tax liability in the amount claimed in
| 9 | | the certification, not to exceed 6.25% of the receipts
subject | 10 | | to tax from a qualifying purchase. A Manufacturer's Purchase | 11 | | Credit
reported on any original or amended return
filed under
| 12 | | this Act after October 20, 2003 for reporting periods prior to | 13 | | September 1, 2004 shall be disallowed. Manufacturer's | 14 | | Purchaser Credit reported on annual returns due on or after | 15 | | January 1, 2005 will be disallowed for periods prior to | 16 | | September 1, 2004. No Manufacturer's
Purchase Credit may be | 17 | | used after September 30, 2003 through August 31, 2004 to
| 18 | | satisfy any
tax liability imposed under this Act, including any | 19 | | audit liability. | 20 | | (b) The Department may require returns to be filed on a | 21 | | quarterly basis.
If so required, a return for each calendar | 22 | | quarter shall be filed on or
before the twentieth day of the | 23 | | calendar month following the end of such
calendar quarter. The | 24 | | taxpayer shall also file a return with the
Department for each | 25 | | of the first two months of each calendar quarter, on or
before | 26 | | the twentieth day of the following calendar month, stating: |
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| 1 | | 1. The name of the seller; | 2 | | 2. The address of the principal place of business from | 3 | | which he engages
in the business of selling tangible | 4 | | personal property at retail in this State; | 5 | | 3. The total amount of taxable receipts received by him | 6 | | during the
preceding calendar month from sales of tangible | 7 | | personal property by him
during such preceding calendar | 8 | | month, including receipts from charge and
time sales, but | 9 | | less all deductions allowed by law; | 10 | | 4. The amount of credit provided in Section 2d of this | 11 | | Act; | 12 | | 5. The amount of tax due; and | 13 | | 6. Such other reasonable information as the Department | 14 | | may
require. | 15 | | Every person engaged in the business of selling aviation | 16 | | fuel at retail in this State during the preceding calendar | 17 | | month shall, instead of reporting and paying tax as otherwise | 18 | | required by this Section, report and pay such tax on a separate | 19 | | aviation fuel tax return. The requirements related to the | 20 | | return shall be as otherwise provided in this Section. | 21 | | Notwithstanding any other provisions of this Act to the | 22 | | contrary, retailers selling aviation fuel shall file all | 23 | | aviation fuel tax returns and shall make all aviation fuel tax | 24 | | payments by electronic means in the manner and form required by | 25 | | the Department. For purposes of this Section, "aviation fuel" | 26 | | means jet fuel and aviation gasoline. |
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| 1 | | (c) Beginning on October 1, 2003, any person who is not a | 2 | | licensed
distributor, importing distributor, or manufacturer, | 3 | | as defined in the Liquor
Control Act of 1934, but is engaged in | 4 | | the business of
selling, at retail, alcoholic liquor
shall file | 5 | | a statement with the Department of Revenue, in a format
and at | 6 | | a time prescribed by the Department, showing the total amount | 7 | | paid for
alcoholic liquor purchased during the preceding month | 8 | | and such other
information as is reasonably required by the | 9 | | Department.
The Department may adopt rules to require
that this | 10 | | statement be filed in an electronic or telephonic format. Such | 11 | | rules
may provide for exceptions from the filing requirements | 12 | | of this paragraph. For
the
purposes of this
paragraph, the term | 13 | | "alcoholic liquor" shall have the meaning prescribed in the
| 14 | | Liquor Control Act of 1934. | 15 | | Beginning on October 1, 2003, every distributor, importing | 16 | | distributor, and
manufacturer of alcoholic liquor as defined in | 17 | | the Liquor Control Act of 1934,
shall file a
statement with the | 18 | | Department of Revenue, no later than the 10th day of the
month | 19 | | for the
preceding month during which transactions occurred, by | 20 | | electronic means,
showing the
total amount of gross receipts | 21 | | from the sale of alcoholic liquor sold or
distributed during
| 22 | | the preceding month to purchasers; identifying the purchaser to | 23 | | whom it was
sold or
distributed; the purchaser's tax | 24 | | registration number; and such other
information
reasonably | 25 | | required by the Department. A distributor, importing | 26 | | distributor, or manufacturer of alcoholic liquor must |
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| 1 | | personally deliver, mail, or provide by electronic means to | 2 | | each retailer listed on the monthly statement a report | 3 | | containing a cumulative total of that distributor's, importing | 4 | | distributor's, or manufacturer's total sales of alcoholic | 5 | | liquor to that retailer no later than the 10th day of the month | 6 | | for the preceding month during which the transaction occurred. | 7 | | The distributor, importing distributor, or manufacturer shall | 8 | | notify the retailer as to the method by which the distributor, | 9 | | importing distributor, or manufacturer will provide the sales | 10 | | information. If the retailer is unable to receive the sales | 11 | | information by electronic means, the distributor, importing | 12 | | distributor, or manufacturer shall furnish the sales | 13 | | information by personal delivery or by mail. For purposes of | 14 | | this paragraph, the term "electronic means" includes, but is | 15 | | not limited to, the use of a secure Internet website, e-mail, | 16 | | or facsimile. | 17 | | (d) If a total amount of less than $1 is payable, | 18 | | refundable or creditable,
such amount shall be disregarded if | 19 | | it is less than 50 cents and shall be
increased to $1 if it is | 20 | | 50 cents or more. | 21 | | (e) Notwithstanding any other provision of this Act to the | 22 | | contrary, retailers subject to tax on cannabis shall file all | 23 | | cannabis tax returns and shall make all cannabis tax payments | 24 | | by electronic means in the manner and form required by the | 25 | | Department. | 26 | | (f) Beginning October 1, 1993,
a taxpayer who has an |
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| 1 | | average monthly tax liability of $150,000 or more shall
make | 2 | | all payments required by rules of the
Department by electronic | 3 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has | 4 | | an average monthly tax liability of $100,000 or more shall make | 5 | | all
payments required by rules of the Department by electronic | 6 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has | 7 | | an average monthly tax liability
of $50,000 or more shall make | 8 | | all
payments required by rules of the Department by electronic | 9 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has | 10 | | an annual tax liability of
$200,000 or more shall make all | 11 | | payments required by rules of the Department by
electronic | 12 | | funds transfer. The term "annual tax liability" shall be the | 13 | | sum of
the taxpayer's liabilities under this Act, and under all | 14 | | other State and local
occupation and use tax laws administered | 15 | | by the Department, for the immediately
preceding calendar year.
| 16 | | The term "average monthly tax liability" shall be the sum of | 17 | | the
taxpayer's liabilities under this
Act, and under all other | 18 | | State and local occupation and use tax
laws administered by the | 19 | | Department, for the immediately preceding calendar
year | 20 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 21 | | a tax liability in the
amount set forth in subsection (b) of | 22 | | Section 2505-210 of the Department of
Revenue Law shall make | 23 | | all payments required by rules of the Department by
electronic | 24 | | funds transfer. | 25 | | Before August 1 of each year beginning in 1993, the | 26 | | Department shall
notify all taxpayers required to make payments |
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| 1 | | by electronic funds
transfer. All taxpayers
required to make | 2 | | payments by electronic funds transfer shall make those
payments | 3 | | for
a minimum of one year beginning on October 1. | 4 | | Any taxpayer not required to make payments by electronic | 5 | | funds transfer may
make payments by electronic funds transfer | 6 | | with
the permission of the Department. | 7 | | All taxpayers required to make payment by electronic funds | 8 | | transfer and
any taxpayers authorized to voluntarily make | 9 | | payments by electronic funds
transfer shall make those payments | 10 | | in the manner authorized by the Department. | 11 | | The Department shall adopt such rules as are necessary to | 12 | | effectuate a
program of electronic funds transfer and the | 13 | | requirements of this Section. | 14 | | Any amount which is required to be shown or reported on any | 15 | | return or
other document under this Act shall, if such amount | 16 | | is not a whole-dollar
amount, be increased to the nearest | 17 | | whole-dollar amount in any case where
the fractional part of a | 18 | | dollar is 50 cents or more, and decreased to the
nearest | 19 | | whole-dollar amount where the fractional part of a dollar is | 20 | | less
than 50 cents. | 21 | | (g) If the retailer is otherwise required to file a monthly | 22 | | return and if the
retailer's average monthly tax liability to | 23 | | the Department does not exceed
$200, the Department may | 24 | | authorize his returns to be filed on a quarter
annual basis, | 25 | | with the return for January, February and March of a given
year | 26 | | being due by April 20 of such year; with the return for April, |
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| 1 | | May and
June of a given year being due by July 20 of such year; | 2 | | with the return for
July, August and September of a given year | 3 | | being due by October 20 of such
year, and with the return for | 4 | | October, November and December of a given
year being due by | 5 | | January 20 of the following year. | 6 | | If the retailer is otherwise required to file a monthly or | 7 | | quarterly
return and if the retailer's average monthly tax | 8 | | liability with the
Department does not exceed $50, the | 9 | | Department may authorize his returns to
be filed on an annual | 10 | | basis, with the return for a given year being due by
January 20 | 11 | | of the following year. | 12 | | Such quarter annual and annual returns, as to form and | 13 | | substance,
shall be subject to the same requirements as monthly | 14 | | returns. | 15 | | Notwithstanding any other provision in this Act concerning | 16 | | the time
within which a retailer may file his return, in the | 17 | | case of any retailer
who ceases to engage in a kind of business | 18 | | which makes him responsible
for filing returns under this Act, | 19 | | such retailer shall file a final
return under this Act with the | 20 | | Department not more than one month after
discontinuing such | 21 | | business. | 22 | | Where the same person has more than one business registered | 23 | | with the
Department under separate registrations under this | 24 | | Act, such person may
not file each return that is due as a | 25 | | single return covering all such
registered businesses, but | 26 | | shall file separate returns for each such
registered business. |
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| 1 | | (h) In addition, with respect to motor vehicles, | 2 | | watercraft,
aircraft, and trailers that are required to be | 3 | | registered with an agency of
this State, except as otherwise | 4 | | provided in this Section, every
retailer selling this kind of | 5 | | tangible personal property shall file,
with the Department, | 6 | | upon a form to be prescribed and supplied by the
Department, a | 7 | | separate return for each such item of tangible personal
| 8 | | property which the retailer sells, except that if, in the same
| 9 | | transaction, (i) a retailer of aircraft, watercraft, motor | 10 | | vehicles or
trailers transfers more than one aircraft, | 11 | | watercraft, motor
vehicle or trailer to another aircraft, | 12 | | watercraft, motor vehicle
retailer or trailer retailer for the | 13 | | purpose of resale
or (ii) a retailer of aircraft, watercraft, | 14 | | motor vehicles, or trailers
transfers more than one aircraft, | 15 | | watercraft, motor vehicle, or trailer to a
purchaser for use as | 16 | | a qualifying rolling stock as provided in Section 2-5 of
this | 17 | | Act, then
that seller may report the transfer of all aircraft,
| 18 | | watercraft, motor vehicles or trailers involved in that | 19 | | transaction to the
Department on the same uniform | 20 | | invoice-transaction reporting return form. For
purposes of | 21 | | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| 22 | | watercraft as defined in Section 3-2 of the Boat Registration | 23 | | and Safety Act, a
personal watercraft, or any boat equipped | 24 | | with an inboard motor. | 25 | | In addition, with respect to motor vehicles, watercraft, | 26 | | aircraft, and trailers that are required to be registered with |
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| 1 | | an agency of this State, every person who is engaged in the | 2 | | business of leasing or renting such items and who, in | 3 | | connection with such business, sells any such item to a | 4 | | retailer for the purpose of resale is, notwithstanding any | 5 | | other provision of this Section to the contrary, authorized to | 6 | | meet the return-filing requirement of this Act by reporting the | 7 | | transfer of all the aircraft, watercraft, motor vehicles, or | 8 | | trailers transferred for resale during a month to the | 9 | | Department on the same uniform invoice-transaction reporting | 10 | | return form on or before the 20th of the month following the | 11 | | month in which the transfer takes place. Notwithstanding any | 12 | | other provision of this Act to the contrary, all returns filed | 13 | | under this paragraph must be filed by electronic means in the | 14 | | manner and form as required by the Department. | 15 | | Any retailer who sells only motor vehicles, watercraft,
| 16 | | aircraft, or trailers that are required to be registered with | 17 | | an agency of
this State, so that all
retailers' occupation tax | 18 | | liability is required to be reported, and is
reported, on such | 19 | | transaction reporting returns and who is not otherwise
required | 20 | | to file monthly or quarterly returns, need not file monthly or
| 21 | | quarterly returns. However, those retailers shall be required | 22 | | to
file returns on an annual basis. | 23 | | The transaction reporting return, in the case of motor | 24 | | vehicles
or trailers that are required to be registered with an | 25 | | agency of this
State, shall
be the same document as the Uniform | 26 | | Invoice referred to in Section 5-402
of the Illinois Vehicle |
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| 1 | | Code and must show the name and address of the
seller; the name | 2 | | and address of the purchaser; the amount of the selling
price | 3 | | including the amount allowed by the retailer for traded-in
| 4 | | property, if any; the amount allowed by the retailer for the | 5 | | traded-in
tangible personal property, if any, to the extent to | 6 | | which Section 1 of
this Act allows an exemption for the value | 7 | | of traded-in property; the
balance payable after deducting such | 8 | | trade-in allowance from the total
selling price; the amount of | 9 | | tax due from the retailer with respect to
such transaction; the | 10 | | amount of tax collected from the purchaser by the
retailer on | 11 | | such transaction (or satisfactory evidence that such tax is
not | 12 | | due in that particular instance, if that is claimed to be the | 13 | | fact);
the place and date of the sale; a sufficient | 14 | | identification of the
property sold; such other information as | 15 | | is required in Section 5-402 of
the Illinois Vehicle Code, and | 16 | | such other information as the Department
may reasonably | 17 | | require. | 18 | | The transaction reporting return in the case of watercraft
| 19 | | or aircraft must show
the name and address of the seller; the | 20 | | name and address of the
purchaser; the amount of the selling | 21 | | price including the amount allowed
by the retailer for | 22 | | traded-in property, if any; the amount allowed by
the retailer | 23 | | for the traded-in tangible personal property, if any, to
the | 24 | | extent to which Section 1 of this Act allows an exemption for | 25 | | the
value of traded-in property; the balance payable after | 26 | | deducting such
trade-in allowance from the total selling price; |
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| 1 | | the amount of tax due
from the retailer with respect to such | 2 | | transaction; the amount of tax
collected from the purchaser by | 3 | | the retailer on such transaction (or
satisfactory evidence that | 4 | | such tax is not due in that particular
instance, if that is | 5 | | claimed to be the fact); the place and date of the
sale, a | 6 | | sufficient identification of the property sold, and such other
| 7 | | information as the Department may reasonably require. | 8 | | Such transaction reporting return shall be filed not later | 9 | | than 20
days after the day of delivery of the item that is | 10 | | being sold, but may
be filed by the retailer at any time sooner | 11 | | than that if he chooses to
do so. The transaction reporting | 12 | | return and tax remittance or proof of
exemption from the | 13 | | Illinois use tax may be transmitted to the Department
by way of | 14 | | the State agency with which, or State officer with whom the
| 15 | | tangible personal property must be titled or registered (if | 16 | | titling or
registration is required) if the Department and such | 17 | | agency or State
officer determine that this procedure will | 18 | | expedite the processing of
applications for title or | 19 | | registration. | 20 | | With each such transaction reporting return, the retailer | 21 | | shall remit
the proper amount of tax due (or shall submit | 22 | | satisfactory evidence that
the sale is not taxable if that is | 23 | | the case), to the Department or its
agents, whereupon the | 24 | | Department shall issue, in the purchaser's name, a
use tax | 25 | | receipt (or a certificate of exemption if the Department is
| 26 | | satisfied that the particular sale is tax exempt) which such |
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| 1 | | purchaser
may submit to the agency with which, or State officer | 2 | | with whom, he must
title or register the tangible personal | 3 | | property that is involved (if
titling or registration is | 4 | | required) in support of such purchaser's
application for an | 5 | | Illinois certificate or other evidence of title or
registration | 6 | | to such tangible personal property. | 7 | | No retailer's failure or refusal to remit tax under this | 8 | | Act
precludes a user, who has paid the proper tax to the | 9 | | retailer, from
obtaining his certificate of title or other | 10 | | evidence of title or
registration (if titling or registration | 11 | | is required) upon satisfying
the Department that such user has | 12 | | paid the proper tax (if tax is due) to
the retailer. The | 13 | | Department shall adopt appropriate rules to carry out
the | 14 | | mandate of this paragraph. | 15 | | If the user who would otherwise pay tax to the retailer | 16 | | wants the
transaction reporting return filed and the payment of | 17 | | the tax or proof
of exemption made to the Department before the | 18 | | retailer is willing to
take these actions and such user has not | 19 | | paid the tax to the retailer,
such user may certify to the fact | 20 | | of such delay by the retailer and may
(upon the Department | 21 | | being satisfied of the truth of such certification)
transmit | 22 | | the information required by the transaction reporting return
| 23 | | and the remittance for tax or proof of exemption directly to | 24 | | the
Department and obtain his tax receipt or exemption | 25 | | determination, in
which event the transaction reporting return | 26 | | and tax remittance (if a
tax payment was required) shall be |
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| 1 | | credited by the Department to the
proper retailer's account | 2 | | with the Department, but without the 2.1% or 1.75%
discount | 3 | | provided for in this Section being allowed. When the user pays
| 4 | | the tax directly to the Department, he shall pay the tax in the | 5 | | same
amount and in the same form in which it would be remitted | 6 | | if the tax had
been remitted to the Department by the retailer. | 7 | | Refunds made by the seller during the preceding return | 8 | | period to
purchasers, on account of tangible personal property | 9 | | returned to the
seller, shall be allowed as a deduction under | 10 | | subdivision 5 of his monthly
or quarterly return, as the case | 11 | | may be, in case the
seller had theretofore included the | 12 | | receipts from the sale of such
tangible personal property in a | 13 | | return filed by him and had paid the tax
imposed by this Act | 14 | | with respect to such receipts. | 15 | | Where the seller is a corporation, the return filed on | 16 | | behalf of such
corporation shall be signed by the president, | 17 | | vice-president, secretary
or treasurer or by the properly | 18 | | accredited agent of such corporation. | 19 | | Where the seller is a limited liability company, the return | 20 | | filed on behalf
of the limited liability company shall be | 21 | | signed by a manager, member, or
properly accredited agent of | 22 | | the limited liability company. | 23 | | (i) Except as provided in this Section, the retailer filing | 24 | | the return
under this Section shall, at the time of filing such | 25 | | return, pay to the
Department the amount of tax imposed by this | 26 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
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| 1 | | on and after January 1, 1990, or $5 per
calendar year, | 2 | | whichever is greater, which is allowed to
reimburse the | 3 | | retailer for the expenses incurred in keeping records,
| 4 | | preparing and filing returns, remitting the tax and supplying | 5 | | data to
the Department on request. The discount under this | 6 | | Section is not allowed for the 1.25% portion of taxes paid on | 7 | | aviation fuel that is subject to the revenue use requirements | 8 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | 9 | | pursuant to Section 2d
of this Act shall be included in the | 10 | | amount on which such
2.1% or 1.75% discount is computed. In the | 11 | | case of retailers who report
and pay the tax on a transaction | 12 | | by transaction basis, as provided in this
Section, such | 13 | | discount shall be taken with each such tax remittance
instead | 14 | | of when such retailer files his periodic return. The discount | 15 | | allowed under this Section is allowed only for returns that are | 16 | | filed in the manner required by this Act. The Department may | 17 | | disallow the discount for retailers whose certificate of | 18 | | registration is revoked at the time the return is filed, but | 19 | | only if the Department's decision to revoke the certificate of | 20 | | registration has become final. | 21 | | (j) Before October 1, 2000, if the taxpayer's average | 22 | | monthly tax liability
to the Department
under this Act, the Use | 23 | | Tax Act, the Service Occupation Tax
Act, and the Service Use | 24 | | Tax Act, excluding any liability for prepaid sales
tax to be | 25 | | remitted in accordance with Section 2d of this Act, was
$10,000
| 26 | | or more during the preceding 4 complete calendar quarters, he |
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| 1 | | shall file a
return with the Department each month by the 20th | 2 | | day of the month next
following the month during which such tax | 3 | | liability is incurred and shall
make payments to the Department | 4 | | on or before the 7th, 15th, 22nd and last
day of the month | 5 | | during which such liability is incurred.
On and after October | 6 | | 1, 2000, if the taxpayer's average monthly tax liability
to the | 7 | | Department under this Act, the Use Tax Act, the Service | 8 | | Occupation Tax
Act, and the Service Use Tax Act, excluding any | 9 | | liability for prepaid sales tax
to be remitted in accordance | 10 | | with Section 2d of this Act, was $20,000 or more
during the | 11 | | preceding 4 complete calendar quarters, he shall file a return | 12 | | with
the Department each month by the 20th day of the month | 13 | | next following the month
during which such tax liability is | 14 | | incurred and shall make payment to the
Department on or before | 15 | | the 7th, 15th, 22nd and last day of the month during
which such | 16 | | liability is incurred.
If the month
during which such tax | 17 | | liability is incurred began prior to January 1, 1985,
each | 18 | | payment shall be in an amount equal to 1/4 of the taxpayer's | 19 | | actual
liability for the month or an amount set by the | 20 | | Department not to exceed
1/4 of the average monthly liability | 21 | | of the taxpayer to the Department for
the preceding 4 complete | 22 | | calendar quarters (excluding the month of highest
liability and | 23 | | the month of lowest liability in such 4 quarter period). If
the | 24 | | month during which such tax liability is incurred begins on or | 25 | | after
January 1, 1985 and prior to January 1, 1987, each | 26 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
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| 1 | | actual liability for the month or
27.5% of the taxpayer's | 2 | | liability for the same calendar
month of the preceding year. If | 3 | | the month during which such tax
liability is incurred begins on | 4 | | or after January 1, 1987 and prior to
January 1, 1988, each | 5 | | payment shall be in an amount equal to 22.5% of the
taxpayer's | 6 | | actual liability for the month or 26.25% of the taxpayer's
| 7 | | liability for the same calendar month of the preceding year. If | 8 | | the month
during which such tax liability is incurred begins on | 9 | | or after January 1,
1988, and prior to January 1, 1989, or | 10 | | begins on or after January 1, 1996, each
payment shall be in an | 11 | | amount
equal to 22.5% of the taxpayer's actual liability for | 12 | | the month or 25% of
the taxpayer's liability for the same | 13 | | calendar month of the preceding year. If
the month during which | 14 | | such tax liability is incurred begins on or after
January 1, | 15 | | 1989, and prior to January 1, 1996, each payment shall be in an
| 16 | | amount equal to 22.5% of the
taxpayer's actual liability for | 17 | | the month or 25% of the taxpayer's
liability for the same | 18 | | calendar month of the preceding year or 100% of the
taxpayer's | 19 | | actual liability for the quarter monthly reporting period. The
| 20 | | amount of such quarter monthly payments shall be credited | 21 | | against
the final tax liability of the taxpayer's return for | 22 | | that month. Before
October 1, 2000, once
applicable, the | 23 | | requirement of the making of quarter monthly payments to
the | 24 | | Department by taxpayers having an average monthly tax liability | 25 | | of
$10,000 or more as determined in the manner provided above
| 26 | | shall continue
until such taxpayer's average monthly liability |
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| 1 | | to the Department during
the preceding 4 complete calendar | 2 | | quarters (excluding the month of highest
liability and the | 3 | | month of lowest liability) is less than
$9,000, or until
such | 4 | | taxpayer's average monthly liability to the Department as | 5 | | computed for
each calendar quarter of the 4 preceding complete | 6 | | calendar quarter period
is less than $10,000. However, if a | 7 | | taxpayer can show the
Department that
a substantial change in | 8 | | the taxpayer's business has occurred which causes
the taxpayer | 9 | | to anticipate that his average monthly tax liability for the
| 10 | | reasonably foreseeable future will fall below the $10,000 | 11 | | threshold
stated above, then
such taxpayer
may petition the | 12 | | Department for a change in such taxpayer's reporting
status. On | 13 | | and after October 1, 2000, once applicable, the requirement of
| 14 | | the making of quarter monthly payments to the Department by | 15 | | taxpayers having an
average monthly tax liability of $20,000 or | 16 | | more as determined in the manner
provided above shall continue | 17 | | until such taxpayer's average monthly liability
to the | 18 | | Department during the preceding 4 complete calendar quarters | 19 | | (excluding
the month of highest liability and the month of | 20 | | lowest liability) is less than
$19,000 or until such taxpayer's | 21 | | average monthly liability to the Department as
computed for | 22 | | each calendar quarter of the 4 preceding complete calendar | 23 | | quarter
period is less than $20,000. However, if a taxpayer can | 24 | | show the Department
that a substantial change in the taxpayer's | 25 | | business has occurred which causes
the taxpayer to anticipate | 26 | | that his average monthly tax liability for the
reasonably |
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| 1 | | foreseeable future will fall below the $20,000 threshold stated
| 2 | | above, then such taxpayer may petition the Department for a | 3 | | change in such
taxpayer's reporting status. The Department | 4 | | shall change such taxpayer's
reporting status
unless it finds | 5 | | that such change is seasonal in nature and not likely to be
| 6 | | long term. If any such quarter monthly payment is not paid at | 7 | | the time or
in the amount required by this Section, then the | 8 | | taxpayer shall be liable for
penalties and interest on the | 9 | | difference
between the minimum amount due as a payment and the | 10 | | amount of such quarter
monthly payment actually and timely | 11 | | paid, except insofar as the
taxpayer has previously made | 12 | | payments for that month to the Department in
excess of the | 13 | | minimum payments previously due as provided in this Section.
| 14 | | The Department shall make reasonable rules and regulations to | 15 | | govern the
quarter monthly payment amount and quarter monthly | 16 | | payment dates for
taxpayers who file on other than a calendar | 17 | | monthly basis. | 18 | | The provisions of this paragraph apply before October 1, | 19 | | 2001.
Without regard to whether a taxpayer is required to make | 20 | | quarter monthly
payments as specified above, any taxpayer who | 21 | | is required by Section 2d
of this Act to collect and remit | 22 | | prepaid taxes and has collected prepaid
taxes which average in | 23 | | excess of $25,000 per month during the preceding
2 complete | 24 | | calendar quarters, shall file a return with the Department as
| 25 | | required by Section 2f and shall make payments to the | 26 | | Department on or before
the 7th, 15th, 22nd and last day of the |
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| 1 | | month during which such liability
is incurred. If the month | 2 | | during which such tax liability is incurred
began prior to | 3 | | September 1, 1985 (the effective date of Public Act 84-221), | 4 | | each
payment shall be in an amount not less than 22.5% of the | 5 | | taxpayer's actual
liability under Section 2d. If the month | 6 | | during which such tax liability
is incurred begins on or after | 7 | | January 1, 1986, each payment shall be in an
amount equal to | 8 | | 22.5% of the taxpayer's actual liability for the month or
27.5% | 9 | | of the taxpayer's liability for the same calendar month of the
| 10 | | preceding calendar year. If the month during which such tax | 11 | | liability is
incurred begins on or after January 1, 1987, each | 12 | | payment shall be in an
amount equal to 22.5% of the taxpayer's | 13 | | actual liability for the month or
26.25% of the taxpayer's | 14 | | liability for the same calendar month of the
preceding year. | 15 | | The amount of such quarter monthly payments shall be
credited | 16 | | against the final tax liability of the taxpayer's return for | 17 | | that
month filed under this Section or Section 2f, as the case | 18 | | may be. Once
applicable, the requirement of the making of | 19 | | quarter monthly payments to
the Department pursuant to this | 20 | | paragraph shall continue until such
taxpayer's average monthly | 21 | | prepaid tax collections during the preceding 2
complete | 22 | | calendar quarters is $25,000 or less. If any such quarter | 23 | | monthly
payment is not paid at the time or in the amount | 24 | | required, the taxpayer
shall be liable for penalties and | 25 | | interest on such difference, except
insofar as the taxpayer has | 26 | | previously made payments for that month in
excess of the |
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| 1 | | minimum payments previously due. | 2 | | The provisions of this paragraph apply on and after October | 3 | | 1, 2001.
Without regard to whether a taxpayer is required to | 4 | | make quarter monthly
payments as specified above, any taxpayer | 5 | | who is required by Section 2d of this
Act to collect and remit | 6 | | prepaid taxes and has collected prepaid taxes that
average in | 7 | | excess of $20,000 per month during the preceding 4 complete | 8 | | calendar
quarters shall file a return with the Department as | 9 | | required by Section 2f
and shall make payments to the | 10 | | Department on or before the 7th, 15th, 22nd and
last day of the | 11 | | month during which the liability is incurred. Each payment
| 12 | | shall be in an amount equal to 22.5% of the taxpayer's actual | 13 | | liability for the
month or 25% of the taxpayer's liability for | 14 | | the same calendar month of the
preceding year. The amount of | 15 | | the quarter monthly payments shall be credited
against the | 16 | | final tax liability of the taxpayer's return for that month | 17 | | filed
under this Section or Section 2f, as the case may be. | 18 | | Once applicable, the
requirement of the making of quarter | 19 | | monthly payments to the Department
pursuant to this paragraph | 20 | | shall continue until the taxpayer's average monthly
prepaid tax | 21 | | collections during the preceding 4 complete calendar quarters
| 22 | | (excluding the month of highest liability and the month of | 23 | | lowest liability) is
less than $19,000 or until such taxpayer's | 24 | | average monthly liability to the
Department as computed for | 25 | | each calendar quarter of the 4 preceding complete
calendar | 26 | | quarters is less than $20,000. If any such quarter monthly |
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| 1 | | payment is
not paid at the time or in the amount required, the | 2 | | taxpayer shall be liable
for penalties and interest on such | 3 | | difference, except insofar as the taxpayer
has previously made | 4 | | payments for that month in excess of the minimum payments
| 5 | | previously due. | 6 | | (k) Notwithstanding any other provision of law, if the | 7 | | taxpayer is engaged in business in the industry identified | 8 | | under Subsector 722 of the North American Industry | 9 | | Classification System (NAICS) entitled "Food Services and | 10 | | Drinking Places" (i.e., businesses with a NAICS Code of 722), | 11 | | then, beginning on February 1, 2021 and continuing through June | 12 | | 31, 2021, the obligation to make payments on or before the 7th, | 13 | | 15th, 22nd and last day of the month as provided in subsection | 14 | | (j) shall be suspended, and the taxpayer may choose instead to | 15 | | make payments on or before the 20th day of each calendar month | 16 | | as provided in subsection (a). | 17 | | (l) If any payment provided for in this Section exceeds
the | 18 | | taxpayer's liabilities under this Act, the Use Tax Act, the | 19 | | Service
Occupation Tax Act and the Service Use Tax Act, as | 20 | | shown on an original
monthly return, the Department shall, if | 21 | | requested by the taxpayer, issue to
the taxpayer a credit | 22 | | memorandum no later than 30 days after the date of
payment. The | 23 | | credit evidenced by such credit memorandum may
be assigned by | 24 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax | 25 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, | 26 | | in
accordance with reasonable rules and regulations to be |
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| 1 | | prescribed by the
Department. If no such request is made, the | 2 | | taxpayer may credit such excess
payment against tax liability | 3 | | subsequently to be remitted to the Department
under this Act, | 4 | | the Use Tax Act, the Service Occupation Tax Act or the
Service | 5 | | Use Tax Act, in accordance with reasonable rules and | 6 | | regulations
prescribed by the Department. If the Department | 7 | | subsequently determined
that all or any part of the credit | 8 | | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | 9 | | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | 10 | | of the difference between the credit taken and that
actually | 11 | | due, and that taxpayer shall be liable for penalties and | 12 | | interest
on such difference. | 13 | | If a retailer of motor fuel is entitled to a credit under | 14 | | Section 2d of
this Act which exceeds the taxpayer's liability | 15 | | to the Department under
this Act for the month which the | 16 | | taxpayer is filing a return, the
Department shall issue the | 17 | | taxpayer a credit memorandum for the excess. | 18 | | (m) Beginning January 1, 1990, each month the Department | 19 | | shall pay into
the Local Government Tax Fund, a special fund in | 20 | | the State treasury which
is hereby created, the net revenue | 21 | | realized for the preceding month from
the 1% tax imposed under | 22 | | this Act. | 23 | | Beginning January 1, 1990, each month the Department shall | 24 | | pay into
the County and Mass Transit District Fund, a special | 25 | | fund in the State
treasury which is hereby created, 4% of the | 26 | | net revenue realized
for the preceding month from the 6.25% |
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| 1 | | general rate other than aviation fuel sold on or after December | 2 | | 1, 2019. This exception for aviation fuel only applies for so | 3 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and | 4 | | 49 U.S.C. 47133 are binding on the State. | 5 | | Beginning August 1, 2000, each
month the Department shall | 6 | | pay into the
County and Mass Transit District Fund 20% of the | 7 | | net revenue realized for the
preceding month from the 1.25% | 8 | | rate on the selling price of motor fuel and
gasohol. Beginning | 9 | | September 1, 2010, each month the Department shall pay into the | 10 | | County and Mass Transit District Fund 20% of the net revenue | 11 | | realized for the preceding month from the 1.25% rate on the | 12 | | selling price of sales tax holiday items. | 13 | | Beginning January 1, 1990, each month the Department shall | 14 | | pay into
the Local Government Tax Fund 16% of the net revenue | 15 | | realized for the
preceding month from the 6.25% general rate on | 16 | | the selling price of
tangible personal property other than | 17 | | aviation fuel sold on or after December 1, 2019. This exception | 18 | | for aviation fuel only applies for so long as the revenue use | 19 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | 20 | | binding on the State. | 21 | | For aviation fuel sold on or after December 1, 2019, each | 22 | | month the Department shall pay into the State Aviation Program | 23 | | Fund 20% of the net revenue realized for the preceding month | 24 | | from the 6.25% general rate on the selling price of aviation | 25 | | fuel, less an amount estimated by the Department to be required | 26 | | for refunds of the 20% portion of the tax on aviation fuel |
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| 1 | | under this Act, which amount shall be deposited into the | 2 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only | 3 | | pay moneys into the State Aviation Program Fund and the | 4 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long | 5 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | 6 | | U.S.C. 47133 are binding on the State. | 7 | | Beginning August 1, 2000, each
month the Department shall | 8 | | pay into the
Local Government Tax Fund 80% of the net revenue | 9 | | realized for the preceding
month from the 1.25% rate on the | 10 | | selling price of motor fuel and gasohol. Beginning September 1, | 11 | | 2010, each month the Department shall pay into the Local | 12 | | Government Tax Fund 80% of the net revenue realized for the | 13 | | preceding month from the 1.25% rate on the selling price of | 14 | | sales tax holiday items. | 15 | | Beginning October 1, 2009, each month the Department shall | 16 | | pay into the Capital Projects Fund an amount that is equal to | 17 | | an amount estimated by the Department to represent 80% of the | 18 | | net revenue realized for the preceding month from the sale of | 19 | | candy, grooming and hygiene products, and soft drinks that had | 20 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 21 | | are now taxed at 6.25%. | 22 | | Beginning July 1, 2011, each
month the Department shall pay | 23 | | into the Clean Air Act Permit Fund 80% of the net revenue | 24 | | realized for the
preceding month from the 6.25% general rate on | 25 | | the selling price of sorbents used in Illinois in the process | 26 | | of sorbent injection as used to comply with the Environmental |
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| 1 | | Protection Act or the federal Clean Air Act, but the total | 2 | | payment into the Clean Air Act Permit Fund under this Act and | 3 | | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | 4 | | Beginning July 1, 2013, each month the Department shall pay | 5 | | into the Underground Storage Tank Fund from the proceeds | 6 | | collected under this Act, the Use Tax Act, the Service Use Tax | 7 | | Act, and the Service Occupation Tax Act an amount equal to the | 8 | | average monthly deficit in the Underground Storage Tank Fund | 9 | | during the prior year, as certified annually by the Illinois | 10 | | Environmental Protection Agency, but the total payment into the | 11 | | Underground Storage Tank Fund under this Act, the Use Tax Act, | 12 | | the Service Use Tax Act, and the Service Occupation Tax Act | 13 | | shall not exceed $18,000,000 in any State fiscal year. As used | 14 | | in this paragraph, the "average monthly deficit" shall be equal | 15 | | to the difference between the average monthly claims for | 16 | | payment by the fund and the average monthly revenues deposited | 17 | | into the fund, excluding payments made pursuant to this | 18 | | paragraph. | 19 | | Beginning July 1, 2015, of the remainder of the moneys | 20 | | received by the Department under the Use Tax Act, the Service | 21 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each | 22 | | month the Department shall deposit $500,000 into the State | 23 | | Crime Laboratory Fund. | 24 | | Of the remainder of the moneys received by the Department | 25 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | 26 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
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| 1 | | and after July 1, 1989,
3.8% thereof shall be paid into the | 2 | | Build Illinois Fund; provided, however,
that if in any fiscal | 3 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | 4 | | may be, of the moneys received by the Department and required | 5 | | to
be paid into the Build Illinois Fund pursuant to this Act, | 6 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | 7 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | 8 | | being hereinafter called the "Tax
Acts" and such aggregate of | 9 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | 10 | | called the "Tax Act Amount", and (2) the amount
transferred to | 11 | | the Build Illinois Fund from the State and Local Sales Tax
| 12 | | Reform Fund shall be less than the Annual Specified Amount (as | 13 | | hereinafter
defined), an amount equal to the difference shall | 14 | | be immediately paid into
the Build Illinois Fund from other | 15 | | moneys received by the Department
pursuant to the Tax Acts; the | 16 | | "Annual Specified Amount" means the amounts
specified below for | 17 | | fiscal years 1986 through 1993: | |
18 | | Fiscal Year | Annual Specified Amount | |
19 | | 1986 | $54,800,000 | |
20 | | 1987 | $76,650,000 | |
21 | | 1988 | $80,480,000 | |
22 | | 1989 | $88,510,000 | |
23 | | 1990 | $115,330,000 | |
24 | | 1991 | $145,470,000 | |
25 | | 1992 | $182,730,000 | |
26 | | 1993 | $206,520,000; |
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| 1 | | and means the Certified Annual Debt Service Requirement (as | 2 | | defined in
Section 13 of the Build Illinois Bond Act) or the | 3 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | 4 | | each fiscal year thereafter; and
further provided, that if on | 5 | | the last business day of any month the sum of
(1) the Tax Act | 6 | | Amount required to be deposited into the Build Illinois
Bond | 7 | | Account in the Build Illinois Fund during such month and (2) | 8 | | the
amount transferred to the Build Illinois Fund from the | 9 | | State and Local
Sales Tax Reform Fund shall have been less than | 10 | | 1/12 of the Annual
Specified Amount, an amount equal to the | 11 | | difference shall be immediately
paid into the Build Illinois | 12 | | Fund from other moneys received by the
Department pursuant to | 13 | | the Tax Acts; and, further provided, that in no
event shall the | 14 | | payments required under the preceding proviso result in
| 15 | | aggregate payments into the Build Illinois Fund pursuant to | 16 | | this clause (b)
for any fiscal year in excess of the greater of | 17 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | 18 | | such fiscal year. The amounts payable
into the Build Illinois | 19 | | Fund under clause (b) of the first sentence in this
paragraph | 20 | | shall be payable only until such time as the aggregate amount | 21 | | on
deposit under each trust indenture securing Bonds issued and | 22 | | outstanding
pursuant to the Build Illinois Bond Act is | 23 | | sufficient, taking into account
any future investment income, | 24 | | to fully provide, in accordance with such
indenture, for the | 25 | | defeasance of or the payment of the principal of,
premium, if | 26 | | any, and interest on the Bonds secured by such indenture and on
|
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| 1 | | any Bonds expected to be issued thereafter and all fees and | 2 | | costs payable
with respect thereto, all as certified by the | 3 | | Director of the Bureau of the
Budget (now Governor's Office of | 4 | | Management and Budget). If on the last
business day of any | 5 | | month in which Bonds are
outstanding pursuant to the Build | 6 | | Illinois Bond Act, the aggregate of
moneys deposited in the | 7 | | Build Illinois Bond Account in the Build Illinois
Fund in such | 8 | | month shall be less than the amount required to be transferred
| 9 | | in such month from the Build Illinois Bond Account to the Build | 10 | | Illinois
Bond Retirement and Interest Fund pursuant to Section | 11 | | 13 of the Build
Illinois Bond Act, an amount equal to such | 12 | | deficiency shall be immediately
paid from other moneys received | 13 | | by the Department pursuant to the Tax Acts
to the Build | 14 | | Illinois Fund; provided, however, that any amounts paid to the
| 15 | | Build Illinois Fund in any fiscal year pursuant to this | 16 | | sentence shall be
deemed to constitute payments pursuant to | 17 | | clause (b) of the first sentence
of this paragraph and shall | 18 | | reduce the amount otherwise payable for such
fiscal year | 19 | | pursuant to that clause (b). The moneys received by the
| 20 | | Department pursuant to this Act and required to be deposited | 21 | | into the Build
Illinois Fund are subject to the pledge, claim | 22 | | and charge set forth in
Section 12 of the Build Illinois Bond | 23 | | Act. | 24 | | Subject to payment of amounts into the Build Illinois Fund | 25 | | as provided in
the preceding paragraph or in any amendment | 26 | | thereto hereafter enacted, the
following specified monthly |
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| 1 | | installment of the amount requested in the
certificate of the | 2 | | Chairman of the Metropolitan Pier and Exposition
Authority | 3 | | provided under Section 8.25f of the State Finance Act, but not | 4 | | in
excess of sums designated as "Total Deposit", shall be | 5 | | deposited in the
aggregate from collections under Section 9 of | 6 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 7 | | 9 of the Service Occupation Tax Act, and
Section 3 of the | 8 | | Retailers' Occupation Tax Act into the McCormick Place
| 9 | | Expansion Project Fund in the specified fiscal years. | |
10 | | Fiscal Year | | Total Deposit | |
11 | | 1993 | | $0 | |
12 | | 1994 | | 53,000,000 | |
13 | | 1995 | | 58,000,000 | |
14 | | 1996 | | 61,000,000 | |
15 | | 1997 | | 64,000,000 | |
16 | | 1998 | | 68,000,000 | |
17 | | 1999 | | 71,000,000 | |
18 | | 2000 | | 75,000,000 | |
19 | | 2001 | | 80,000,000 | |
20 | | 2002 | | 93,000,000 | |
21 | | 2003 | | 99,000,000 | |
22 | | 2004 | | 103,000,000 | |
23 | | 2005 | | 108,000,000 | |
24 | | 2006 | | 113,000,000 | |
25 | | 2007 | | 119,000,000 | |
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| 1 | | 2008 | | 126,000,000 | |
2 | | 2009 | | 132,000,000 | |
3 | | 2010 | | 139,000,000 | |
4 | | 2011 | | 146,000,000 | |
5 | | 2012 | | 153,000,000 | |
6 | | 2013 | | 161,000,000 | |
7 | | 2014 | | 170,000,000 | |
8 | | 2015 | | 179,000,000 | |
9 | | 2016 | | 189,000,000 | |
10 | | 2017 | | 199,000,000 | |
11 | | 2018 | | 210,000,000 | |
12 | | 2019 | | 221,000,000 | |
13 | | 2020 | | 233,000,000 | |
14 | | 2021 | | 300,000,000 | |
15 | | 2022 | | 300,000,000 | |
16 | | 2023 | | 300,000,000 | |
17 | | 2024 | | 300,000,000 | |
18 | | 2025 | | 300,000,000 | |
19 | | 2026 | | 300,000,000 | |
20 | | 2027 | | 375,000,000 | |
21 | | 2028 | | 375,000,000 | |
22 | | 2029 | | 375,000,000 | |
23 | | 2030 | | 375,000,000 | |
24 | | 2031 | | 375,000,000 | |
25 | | 2032 | | 375,000,000 | |
26 | | 2033 | | 375,000,000 | |
|
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| 1 | | 2034 | | 375,000,000 | |
2 | | 2035 | | 375,000,000 | |
3 | | 2036 | | 450,000,000 | |
4 | | and | | |
|
5 | | each fiscal year | | |
|
6 | | thereafter that bonds | | |
|
7 | | are outstanding under | | |
|
8 | | Section 13.2 of the | | |
|
9 | | Metropolitan Pier and | | |
|
10 | | Exposition Authority Act, | | |
|
11 | | but not after fiscal year 2060. | | |
| 12 | | Beginning July 20, 1993 and in each month of each fiscal | 13 | | year thereafter,
one-eighth of the amount requested in the | 14 | | certificate of the Chairman of
the Metropolitan Pier and | 15 | | Exposition Authority for that fiscal year, less
the amount | 16 | | deposited into the McCormick Place Expansion Project Fund by | 17 | | the
State Treasurer in the respective month under subsection | 18 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 19 | | Authority Act, plus cumulative
deficiencies in the deposits | 20 | | required under this Section for previous
months and years, | 21 | | shall be deposited into the McCormick Place Expansion
Project | 22 | | Fund, until the full amount requested for the fiscal year, but | 23 | | not
in excess of the amount specified above as "Total Deposit", | 24 | | has been deposited. | 25 | | Subject to payment of amounts into the Capital Projects | 26 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
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| 1 | | and the McCormick Place Expansion Project Fund pursuant to the | 2 | | preceding paragraphs or in any amendments thereto hereafter | 3 | | enacted, for aviation fuel sold on or after December 1, 2019, | 4 | | the Department shall each month deposit into the Aviation Fuel | 5 | | Sales Tax Refund Fund an amount estimated by the Department to | 6 | | be required for refunds of the 80% portion of the tax on | 7 | | aviation fuel under this Act. The Department shall only deposit | 8 | | moneys into the Aviation Fuel Sales Tax Refund Fund under this | 9 | | paragraph for so long as the revenue use requirements of 49 | 10 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | 11 | | Subject to payment of amounts into the Build Illinois Fund | 12 | | and the
McCormick Place Expansion Project Fund pursuant to the | 13 | | preceding paragraphs
or in any amendments
thereto hereafter | 14 | | enacted, beginning July 1, 1993 and ending on September 30, | 15 | | 2013, the Department shall each
month pay into the Illinois Tax | 16 | | Increment Fund 0.27% of 80% of the net revenue
realized for the | 17 | | preceding month from the 6.25% general rate on the selling
| 18 | | price of tangible personal property. | 19 | | Subject to payment of amounts into the Build Illinois Fund | 20 | | and the
McCormick Place Expansion Project Fund pursuant to the | 21 | | preceding paragraphs or in any
amendments thereto hereafter | 22 | | enacted, beginning with the receipt of the first
report of | 23 | | taxes paid by an eligible business and continuing for a 25-year
| 24 | | period, the Department shall each month pay into the Energy | 25 | | Infrastructure
Fund 80% of the net revenue realized from the | 26 | | 6.25% general rate on the
selling price of Illinois-mined coal |
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| 1 | | that was sold to an eligible business.
For purposes of this | 2 | | paragraph, the term "eligible business" means a new
electric | 3 | | generating facility certified pursuant to Section 605-332 of | 4 | | the
Department of Commerce and Economic Opportunity
Law of the | 5 | | Civil Administrative Code of Illinois. | 6 | | Subject to payment of amounts into the Build Illinois Fund, | 7 | | the McCormick Place Expansion Project Fund, the Illinois Tax | 8 | | Increment Fund, and the Energy Infrastructure Fund pursuant to | 9 | | the preceding paragraphs or in any amendments to this Section | 10 | | hereafter enacted, beginning on the first day of the first | 11 | | calendar month to occur on or after August 26, 2014 (the | 12 | | effective date of Public Act 98-1098), each month, from the | 13 | | collections made under Section 9 of the Use Tax Act, Section 9 | 14 | | of the Service Use Tax Act, Section 9 of the Service Occupation | 15 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | 16 | | the Department shall pay into the Tax Compliance and | 17 | | Administration Fund, to be used, subject to appropriation, to | 18 | | fund additional auditors and compliance personnel at the | 19 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | 20 | | the cash receipts collected during the preceding fiscal year by | 21 | | the Audit Bureau of the Department under the Use Tax Act, the | 22 | | Service Use Tax Act, the Service Occupation Tax Act, the | 23 | | Retailers' Occupation Tax Act, and associated local occupation | 24 | | and use taxes administered by the Department. | 25 | | Subject to payments of amounts into the Build Illinois | 26 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
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| 1 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | 2 | | Compliance and Administration Fund as provided in this Section, | 3 | | beginning on July 1, 2018 the Department shall pay each month | 4 | | into the Downstate Public Transportation Fund the moneys | 5 | | required to be so paid under Section 2-3 of the Downstate | 6 | | Public Transportation Act. | 7 | | Subject to successful execution and delivery of a | 8 | | public-private agreement between the public agency and private | 9 | | entity and completion of the civic build, beginning on July 1, | 10 | | 2023, of the remainder of the moneys received by the Department | 11 | | under the Use Tax Act, the Service Use Tax Act, the Service | 12 | | Occupation Tax Act, and this Act, the Department shall deposit | 13 | | the following specified deposits in the aggregate from | 14 | | collections under the Use Tax Act, the Service Use Tax Act, the | 15 | | Service Occupation Tax Act, and the Retailers' Occupation Tax | 16 | | Act, as required under Section 8.25g of the State Finance Act | 17 | | for distribution consistent with the Public-Private | 18 | | Partnership for Civic and Transit Infrastructure Project Act. | 19 | | The moneys received by the Department pursuant to this Act and | 20 | | required to be deposited into the Civic and Transit | 21 | | Infrastructure Fund are subject to the pledge, claim and charge | 22 | | set forth in Section 25-55 of the Public-Private Partnership | 23 | | for Civic and Transit Infrastructure Project Act. As used in | 24 | | this paragraph, "civic build", "private entity", | 25 | | "public-private agreement", and "public agency" have the | 26 | | meanings provided in Section 25-10 of the Public-Private |
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| 1 | | Partnership for Civic and Transit Infrastructure Project Act. | 2 | | Fiscal Year .............................Total Deposit | 3 | | 2024 .....................................$200,000,000 | 4 | | 2025 ....................................$206,000,000 | 5 | | 2026 ....................................$212,200,000 | 6 | | 2027 ....................................$218,500,000 | 7 | | 2028 ....................................$225,100,000 | 8 | | 2029 ....................................$288,700,000 | 9 | | 2030 ....................................$298,900,000 | 10 | | 2031 ....................................$309,300,000 | 11 | | 2032 ....................................$320,100,000 | 12 | | 2033 ....................................$331,200,000 | 13 | | 2034 ....................................$341,200,000 | 14 | | 2035 ....................................$351,400,000 | 15 | | 2036 ....................................$361,900,000 | 16 | | 2037 ....................................$372,800,000 | 17 | | 2038 ....................................$384,000,000 | 18 | | 2039 ....................................$395,500,000 | 19 | | 2040 ....................................$407,400,000 | 20 | | 2041 ....................................$419,600,000 | 21 | | 2042 ....................................$432,200,000 | 22 | | 2043 ....................................$445,100,000 | 23 | | Beginning July 1, 2021 and until July 1, 2022, subject to | 24 | | the payment of amounts into the County and Mass Transit | 25 | | District Fund, the Local Government Tax Fund, the Build | 26 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
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| 1 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | 2 | | and the Tax Compliance and Administration Fund as provided in | 3 | | this Section, the Department shall pay each month into the Road | 4 | | Fund the amount estimated to represent 16% of the net revenue | 5 | | realized from the taxes imposed on motor fuel and gasohol. | 6 | | Beginning July 1, 2022 and until July 1, 2023, subject to the | 7 | | payment of amounts into the County and Mass Transit District | 8 | | Fund, the Local Government Tax Fund, the Build Illinois Fund, | 9 | | the McCormick Place Expansion Project Fund, the Illinois Tax | 10 | | Increment Fund, the Energy Infrastructure Fund, and the Tax | 11 | | Compliance and Administration Fund as provided in this Section, | 12 | | the Department shall pay each month into the Road Fund the | 13 | | amount estimated to represent 32% of the net revenue realized | 14 | | from the taxes imposed on motor fuel and gasohol. Beginning | 15 | | July 1, 2023 and until July 1, 2024, subject to the payment of | 16 | | amounts into the County and Mass Transit District Fund, the | 17 | | Local Government Tax Fund, the Build Illinois Fund, the | 18 | | McCormick Place Expansion Project Fund, the Illinois Tax | 19 | | Increment Fund, the Energy Infrastructure Fund, and the Tax | 20 | | Compliance and Administration Fund as provided in this Section, | 21 | | the Department shall pay each month into the Road Fund the | 22 | | amount estimated to represent 48% of the net revenue realized | 23 | | from the taxes imposed on motor fuel and gasohol. Beginning | 24 | | July 1, 2024 and until July 1, 2025, subject to the payment of | 25 | | amounts into the County and Mass Transit District Fund, the | 26 | | Local Government Tax Fund, the Build Illinois Fund, the |
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| 1 | | McCormick Place Expansion Project Fund, the Illinois Tax | 2 | | Increment Fund, the Energy Infrastructure Fund, and the Tax | 3 | | Compliance and Administration Fund as provided in this Section, | 4 | | the Department shall pay each month into the Road Fund the | 5 | | amount estimated to represent 64% of the net revenue realized | 6 | | from the taxes imposed on motor fuel and gasohol. Beginning on | 7 | | July 1, 2025, subject to the payment of amounts into the County | 8 | | and Mass Transit District Fund, the Local Government Tax Fund, | 9 | | the Build Illinois Fund, the McCormick Place Expansion Project | 10 | | Fund, the Illinois Tax Increment Fund, the Energy | 11 | | Infrastructure Fund, and the Tax Compliance and Administration | 12 | | Fund as provided in this Section, the Department shall pay each | 13 | | month into the Road Fund the amount estimated to represent 80% | 14 | | of the net revenue realized from the taxes imposed on motor | 15 | | fuel and gasohol. As used in this paragraph "motor fuel" has | 16 | | the meaning given to that term in Section 1.1 of the Motor Fuel | 17 | | Tax Act, and "gasohol" has the meaning given to that term in | 18 | | Section 3-40 of the Use Tax Act. | 19 | | Of the remainder of the moneys received by the Department | 20 | | pursuant to
this Act, 75% thereof shall be paid into the State | 21 | | Treasury and 25% shall
be reserved in a special account and | 22 | | used only for the transfer to the
Common School Fund as part of | 23 | | the monthly transfer from the General Revenue
Fund in | 24 | | accordance with Section 8a of the State Finance Act. | 25 | | The Department may, upon separate written notice to a | 26 | | taxpayer,
require the taxpayer to prepare and file with the |
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| 1 | | Department on a form
prescribed by the Department within not | 2 | | less than 60 days after receipt
of the notice an annual | 3 | | information return for the tax year specified in
the notice. | 4 | | Such annual return to the Department shall include a
statement | 5 | | of gross receipts as shown by the retailer's last Federal | 6 | | income
tax return. If the total receipts of the business as | 7 | | reported in the
Federal income tax return do not agree with the | 8 | | gross receipts reported to
the Department of Revenue for the | 9 | | same period, the retailer shall attach
to his annual return a | 10 | | schedule showing a reconciliation of the 2
amounts and the | 11 | | reasons for the difference. The retailer's annual
return to the | 12 | | Department shall also disclose the cost of goods sold by
the | 13 | | retailer during the year covered by such return, opening and | 14 | | closing
inventories of such goods for such year, costs of goods | 15 | | used from stock
or taken from stock and given away by the | 16 | | retailer during such year,
payroll information of the | 17 | | retailer's business during such year and any
additional | 18 | | reasonable information which the Department deems would be
| 19 | | helpful in determining the accuracy of the monthly, quarterly | 20 | | or annual
returns filed by such retailer as provided for in | 21 | | this Section. | 22 | | If the annual information return required by this Section | 23 | | is not
filed when and as required, the taxpayer shall be liable | 24 | | as follows: | 25 | | (i) Until January 1, 1994, the taxpayer shall be liable
| 26 | | for a penalty equal to 1/6 of 1% of the tax due from such |
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| 1 | | taxpayer under
this Act during the period to be covered by | 2 | | the annual return for each
month or fraction of a month | 3 | | until such return is filed as required, the
penalty to be | 4 | | assessed and collected in the same manner as any other
| 5 | | penalty provided for in this Act. | 6 | | (ii) On and after January 1, 1994, the taxpayer shall | 7 | | be
liable for a penalty as described in Section 3-4 of the | 8 | | Uniform Penalty and
Interest Act. | 9 | | The chief executive officer, proprietor, owner or highest | 10 | | ranking
manager shall sign the annual return to certify the | 11 | | accuracy of the
information contained therein. Any person who | 12 | | willfully signs the
annual return containing false or | 13 | | inaccurate information shall be guilty
of perjury and punished | 14 | | accordingly. The annual return form prescribed
by the | 15 | | Department shall include a warning that the person signing the
| 16 | | return may be liable for perjury. | 17 | | The provisions of this Section concerning the filing of an | 18 | | annual
information return do not apply to a retailer who is not | 19 | | required to
file an income tax return with the United States | 20 | | Government. | 21 | | As soon as possible after the first day of each month, upon | 22 | | certification
of the Department of Revenue, the Comptroller | 23 | | shall order transferred and
the Treasurer shall transfer from | 24 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 25 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 26 | | for the second preceding
month.
Beginning April 1, 2000, this |
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| 1 | | transfer is no longer required
and shall not be made. | 2 | | Net revenue realized for a month shall be the revenue | 3 | | collected by the
State pursuant to this Act, less the amount | 4 | | paid out during that month as
refunds to taxpayers for | 5 | | overpayment of liability. | 6 | | For greater simplicity of administration, manufacturers, | 7 | | importers
and wholesalers whose products are sold at retail in | 8 | | Illinois by
numerous retailers, and who wish to do so, may | 9 | | assume the responsibility
for accounting and paying to the | 10 | | Department all tax accruing under this
Act with respect to such | 11 | | sales, if the retailers who are affected do not
make written | 12 | | objection to the Department to this arrangement. | 13 | | Any person who promotes, organizes, provides retail | 14 | | selling space for
concessionaires or other types of sellers at | 15 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, | 16 | | local fairs, art shows, flea markets and similar
exhibitions or | 17 | | events, including any transient merchant as defined by Section | 18 | | 2
of the Transient Merchant Act of 1987, is required to file a | 19 | | report with the
Department providing the name of the merchant's | 20 | | business, the name of the
person or persons engaged in | 21 | | merchant's business, the permanent address and
Illinois | 22 | | Retailers Occupation Tax Registration Number of the merchant, | 23 | | the
dates and location of the event and other reasonable | 24 | | information that the
Department may require. The report must be | 25 | | filed not later than the 20th day
of the month next following | 26 | | the month during which the event with retail sales
was held. |
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| 1 | | Any person who fails to file a report required by this Section
| 2 | | commits a business offense and is subject to a fine not to | 3 | | exceed $250. | 4 | | Any person engaged in the business of selling tangible | 5 | | personal
property at retail as a concessionaire or other type | 6 | | of seller at the
Illinois State Fair, county fairs, art shows, | 7 | | flea markets and similar
exhibitions or events, or any | 8 | | transient merchants, as defined by Section 2
of the Transient | 9 | | Merchant Act of 1987, may be required to make a daily report
of | 10 | | the amount of such sales to the Department and to make a daily | 11 | | payment of
the full amount of tax due. The Department shall | 12 | | impose this
requirement when it finds that there is a | 13 | | significant risk of loss of
revenue to the State at such an | 14 | | exhibition or event. Such a finding
shall be based on evidence | 15 | | that a substantial number of concessionaires
or other sellers | 16 | | who are not residents of Illinois will be engaging in
the | 17 | | business of selling tangible personal property at retail at the
| 18 | | exhibition or event, or other evidence of a significant risk of | 19 | | loss of revenue
to the State. The Department shall notify | 20 | | concessionaires and other sellers
affected by the imposition of | 21 | | this requirement. In the absence of
notification by the | 22 | | Department, the concessionaires and other sellers
shall file | 23 | | their returns as otherwise required in this Section. | 24 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | 25 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | 26 | | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section |
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| 1 | | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | 2 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) | 3 | | Article 99.
| 4 | | Section 99-99. Effective date. This Act takes effect upon | 5 | | becoming law.".
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