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Rep. Michael J. Zalewski
Filed: 3/24/2022
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1 | | AMENDMENT TO SENATE BILL 3685
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2 | | AMENDMENT NO. ______. Amend Senate Bill 3685 by replacing |
3 | | everything after the enacting clause with the following:
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4 | | "Section 5. The Use Tax Act is amended by changing Section |
5 | | 9 as follows:
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6 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
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7 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
8 | | and
trailers that are required to be registered with an agency |
9 | | of this State,
each retailer
required or authorized to collect |
10 | | the tax imposed by this Act shall pay
to the Department the |
11 | | amount of such tax (except as otherwise provided)
at the time |
12 | | when he is required to file his return for the period during
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13 | | which such tax was collected, less a discount of 2.1% prior to
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14 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
15 | | per calendar
year, whichever is greater, which is allowed to |
16 | | reimburse the retailer
for expenses incurred in collecting the |
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1 | | tax, keeping records, preparing
and filing returns, remitting |
2 | | the tax and supplying data to the
Department on request. The |
3 | | discount under this Section is not allowed for the 1.25% |
4 | | portion of taxes paid on aviation fuel that is subject to the |
5 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
6 | | 47133. In the case of retailers who report and pay the
tax on a |
7 | | transaction by transaction basis, as provided in this Section,
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8 | | such discount shall be taken with each such tax remittance |
9 | | instead of
when such retailer files his periodic return. The |
10 | | discount allowed under this Section is allowed only for |
11 | | returns that are filed in the manner required by this Act. The |
12 | | Department may disallow the discount for retailers whose |
13 | | certificate of registration is revoked at the time the return |
14 | | is filed, but only if the Department's decision to revoke the |
15 | | certificate of registration has become final. A retailer need |
16 | | not remit
that part of any tax collected by him to the extent |
17 | | that he is required
to remit and does remit the tax imposed by |
18 | | the Retailers' Occupation
Tax Act, with respect to the sale of |
19 | | the same property. |
20 | | Where such tangible personal property is sold under a |
21 | | conditional
sales contract, or under any other form of sale |
22 | | wherein the payment of
the principal sum, or a part thereof, is |
23 | | extended beyond the close of
the period for which the return is |
24 | | filed, the retailer, in collecting
the tax (except as to motor |
25 | | vehicles, watercraft, aircraft, and
trailers that are required |
26 | | to be registered with an agency of this State),
may collect for |
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1 | | each
tax return period, only the tax applicable to that part of |
2 | | the selling
price actually received during such tax return |
3 | | period. |
4 | | Except as provided in this Section, on or before the |
5 | | twentieth day of each
calendar month, such retailer shall file |
6 | | a return for the preceding
calendar month. Such return shall |
7 | | be filed on forms prescribed by the
Department and shall |
8 | | furnish such information as the Department may
reasonably |
9 | | require. On and after January 1, 2018, except for returns |
10 | | required to be filed prior to January 1, 2023 for motor |
11 | | vehicles, watercraft, aircraft, and trailers that are required |
12 | | to be registered with an agency of this State, with respect to |
13 | | retailers whose annual gross receipts average $20,000 or more, |
14 | | all returns required to be filed pursuant to this Act shall be |
15 | | filed electronically. On and after January 1, 2023, with |
16 | | respect to retailers whose annual gross receipts average |
17 | | $20,000 or more, all returns required to be filed pursuant to |
18 | | this Act, including, but not limited to, returns for motor |
19 | | vehicles, watercraft, aircraft, and trailers that are required |
20 | | to be registered with an agency of this State, shall be filed |
21 | | electronically. Retailers who demonstrate that they do not |
22 | | have access to the Internet or demonstrate hardship in filing |
23 | | electronically may petition the Department to waive the |
24 | | electronic filing requirement. |
25 | | The Department may require returns to be filed on a |
26 | | quarterly basis.
If so required, a return for each calendar |
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1 | | quarter shall be filed on or
before the twentieth day of the |
2 | | calendar month following the end of such
calendar quarter. The |
3 | | taxpayer shall also file a return with the
Department for each |
4 | | of the first two months of each calendar quarter, on or
before |
5 | | the twentieth day of the following calendar month, stating: |
6 | | 1. The name of the seller; |
7 | | 2. The address of the principal place of business from |
8 | | which he engages
in the business of selling tangible |
9 | | personal property at retail in this State; |
10 | | 3. The total amount of taxable receipts received by |
11 | | him during the
preceding calendar month from sales of |
12 | | tangible personal property by him
during such preceding |
13 | | calendar month, including receipts from charge and
time |
14 | | sales, but less all deductions allowed by law; |
15 | | 4. The amount of credit provided in Section 2d of this |
16 | | Act; |
17 | | 5. The amount of tax due; |
18 | | 5-5. The signature of the taxpayer; and |
19 | | 6. Such other reasonable information as the Department |
20 | | may
require. |
21 | | Each retailer required or authorized to collect the tax |
22 | | imposed by this Act on aviation fuel sold at retail in this |
23 | | State during the preceding calendar month shall, instead of |
24 | | reporting and paying tax on aviation fuel as otherwise |
25 | | required by this Section, report and pay such tax on a separate |
26 | | aviation fuel tax return. The requirements related to the |
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1 | | return shall be as otherwise provided in this Section. |
2 | | Notwithstanding any other provisions of this Act to the |
3 | | contrary, retailers collecting tax on aviation fuel shall file |
4 | | all aviation fuel tax returns and shall make all aviation fuel |
5 | | tax payments by electronic means in the manner and form |
6 | | required by the Department. For purposes of this Section, |
7 | | "aviation fuel" means jet fuel and aviation gasoline. |
8 | | If a taxpayer fails to sign a return within 30 days after |
9 | | the proper notice
and demand for signature by the Department, |
10 | | the return shall be considered
valid and any amount shown to be |
11 | | due on the return shall be deemed assessed. |
12 | | Notwithstanding any other provision of this Act to the |
13 | | contrary, retailers subject to tax on cannabis shall file all |
14 | | cannabis tax returns and shall make all cannabis tax payments |
15 | | by electronic means in the manner and form required by the |
16 | | Department. |
17 | | Beginning October 1, 1993, a taxpayer who has an average |
18 | | monthly tax
liability of $150,000 or more shall make all |
19 | | payments required by rules of the
Department by electronic |
20 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
21 | | an average monthly tax liability of $100,000 or more shall |
22 | | make all
payments required by rules of the Department by |
23 | | electronic funds transfer.
Beginning October 1, 1995, a |
24 | | taxpayer who has an average monthly tax liability
of $50,000 |
25 | | or more shall make all payments required by rules of the |
26 | | Department
by electronic funds transfer. Beginning October 1, |
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1 | | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
2 | | more shall make all payments required by
rules of the |
3 | | Department by electronic funds transfer. The term "annual tax
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4 | | liability" shall be the sum of the taxpayer's liabilities |
5 | | under this Act, and
under all other State and local occupation |
6 | | and use tax laws administered by the
Department, for the |
7 | | immediately preceding calendar year. The term "average
monthly |
8 | | tax liability" means
the sum of the taxpayer's liabilities |
9 | | under this Act, and under all other State
and local occupation |
10 | | and use tax laws administered by the Department, for the
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11 | | immediately preceding calendar year divided by 12.
Beginning |
12 | | on October 1, 2002, a taxpayer who has a tax liability in the
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13 | | amount set forth in subsection (b) of Section 2505-210 of the |
14 | | Department of
Revenue Law shall make all payments required by |
15 | | rules of the Department by
electronic funds transfer. |
16 | | Before August 1 of each year beginning in 1993, the |
17 | | Department shall notify
all taxpayers required to make |
18 | | payments by electronic funds transfer. All
taxpayers required |
19 | | to make payments by electronic funds transfer shall make
those |
20 | | payments for a minimum of one year beginning on October 1. |
21 | | Any taxpayer not required to make payments by electronic |
22 | | funds transfer may
make payments by electronic funds transfer |
23 | | with the permission of the
Department. |
24 | | All taxpayers required to make payment by electronic funds |
25 | | transfer and any
taxpayers authorized to voluntarily make |
26 | | payments by electronic funds transfer
shall make those |
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1 | | payments in the manner authorized by the Department. |
2 | | The Department shall adopt such rules as are necessary to |
3 | | effectuate a
program of electronic funds transfer and the |
4 | | requirements of this Section. |
5 | | Before October 1, 2000, if the taxpayer's average monthly |
6 | | tax liability
to the Department
under this Act, the Retailers' |
7 | | Occupation Tax Act, the Service
Occupation Tax Act, the |
8 | | Service Use Tax Act was $10,000 or more
during
the preceding 4 |
9 | | complete calendar quarters, he shall file a return with the
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10 | | Department each month by the 20th day of the month next |
11 | | following the month
during which such tax liability is |
12 | | incurred and shall make payments to the
Department on or |
13 | | before the 7th, 15th, 22nd and last day of the month
during |
14 | | which such liability is incurred.
On and after October 1, |
15 | | 2000, if the taxpayer's average monthly tax liability
to the |
16 | | Department under this Act, the Retailers' Occupation Tax Act,
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17 | | the
Service Occupation Tax Act, and the Service Use Tax Act was |
18 | | $20,000 or more
during the preceding 4 complete calendar |
19 | | quarters, he shall file a return with
the Department each |
20 | | month by the 20th day of the month next following the month
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21 | | during which such tax liability is incurred and shall make |
22 | | payment to the
Department on or before the 7th, 15th, 22nd and |
23 | | last day of the
month during
which such liability is incurred.
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24 | | If the month during which such tax
liability is incurred began |
25 | | prior to January 1, 1985, each payment shall be
in an amount |
26 | | equal to 1/4 of the taxpayer's
actual liability for the month |
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1 | | or an amount set by the Department not to
exceed 1/4 of the |
2 | | average monthly liability of the taxpayer to the
Department |
3 | | for the preceding 4 complete calendar quarters (excluding the
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4 | | month of highest liability and the month of lowest liability |
5 | | in such 4
quarter period). If the month during which such tax |
6 | | liability is incurred
begins on or after January 1, 1985, and |
7 | | prior to January 1, 1987, each
payment shall be in an amount |
8 | | equal to 22.5% of the taxpayer's actual liability
for the |
9 | | month or 27.5% of the taxpayer's liability for the same |
10 | | calendar
month of the preceding year. If the month during |
11 | | which such tax liability
is incurred begins on or after |
12 | | January 1, 1987, and prior to January 1,
1988, each payment |
13 | | shall be in an amount equal to 22.5% of the taxpayer's
actual |
14 | | liability for the month or 26.25% of the taxpayer's liability |
15 | | for
the same calendar month of the preceding year. If the month |
16 | | during which such
tax liability is incurred begins on or after |
17 | | January 1, 1988, and prior to
January 1, 1989,
or begins on or |
18 | | after January 1, 1996, each payment shall be in an amount equal
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19 | | to 22.5% of the taxpayer's actual liability for the month or |
20 | | 25% of the
taxpayer's liability for the same calendar month of |
21 | | the preceding year. If the
month during which such tax |
22 | | liability is incurred begins on or after January 1,
1989,
and |
23 | | prior to January 1, 1996, each payment shall be in an amount |
24 | | equal to 22.5%
of the taxpayer's actual liability for the |
25 | | month or 25% of the taxpayer's
liability for the same calendar |
26 | | month of the preceding year or 100% of the
taxpayer's actual |
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1 | | liability for the quarter monthly reporting period. The
amount |
2 | | of such quarter monthly payments shall be credited against the |
3 | | final tax
liability
of the taxpayer's return for that month. |
4 | | Before October 1, 2000, once
applicable, the requirement
of |
5 | | the making of quarter monthly payments to the Department shall |
6 | | continue
until such taxpayer's average monthly liability to |
7 | | the Department during
the preceding 4 complete calendar |
8 | | quarters (excluding the month of highest
liability and the |
9 | | month of lowest liability) is less than
$9,000, or until
such |
10 | | taxpayer's average monthly liability to the Department as |
11 | | computed for
each calendar quarter of the 4 preceding complete |
12 | | calendar quarter period
is less than $10,000. However, if a |
13 | | taxpayer can show the
Department that
a substantial change in |
14 | | the taxpayer's business has occurred which causes
the taxpayer |
15 | | to anticipate that his average monthly tax liability for the
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16 | | reasonably foreseeable future will fall below the $10,000 |
17 | | threshold
stated above, then
such taxpayer
may petition the |
18 | | Department for change in such taxpayer's reporting status.
On |
19 | | and after October 1, 2000, once applicable, the requirement of |
20 | | the making
of quarter monthly payments to the Department shall |
21 | | continue until such
taxpayer's average monthly liability to |
22 | | the Department during the preceding 4
complete calendar |
23 | | quarters (excluding the month of highest liability and the
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24 | | month of lowest liability) is less than $19,000 or until such |
25 | | taxpayer's
average monthly liability to the Department as |
26 | | computed for each calendar
quarter of the 4 preceding complete |
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1 | | calendar quarter period is less than
$20,000. However, if a |
2 | | taxpayer can show the Department that a substantial
change in |
3 | | the taxpayer's business has occurred which causes the taxpayer |
4 | | to
anticipate that his average monthly tax liability for the |
5 | | reasonably
foreseeable future will fall below the $20,000 |
6 | | threshold stated above, then
such taxpayer may petition the |
7 | | Department for a change in such taxpayer's
reporting status.
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8 | | The Department shall change such taxpayer's reporting status |
9 | | unless it
finds that such change is seasonal in nature and not |
10 | | likely to be long
term. If any such quarter monthly payment is |
11 | | not paid at the time or in
the amount required by this Section, |
12 | | then the taxpayer shall be liable for
penalties and interest |
13 | | on
the difference between the minimum amount due and the |
14 | | amount of such
quarter monthly payment actually and timely |
15 | | paid, except insofar as the
taxpayer has previously made |
16 | | payments for that month to the Department in
excess of the |
17 | | minimum payments previously due as provided in this Section.
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18 | | The Department shall make reasonable rules and regulations to |
19 | | govern the
quarter monthly payment amount and quarter monthly |
20 | | payment dates for
taxpayers who file on other than a calendar |
21 | | monthly basis. |
22 | | If any such payment provided for in this Section exceeds |
23 | | the taxpayer's
liabilities under this Act, the Retailers' |
24 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
25 | | Service Use Tax Act, as shown by an original
monthly return, |
26 | | the Department shall issue to the taxpayer a credit
memorandum |
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1 | | no later than 30 days after the date of payment, which
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2 | | memorandum may be submitted by the taxpayer to the Department |
3 | | in payment of
tax liability subsequently to be remitted by the |
4 | | taxpayer to the Department
or be assigned by the taxpayer to a |
5 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
6 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
7 | | in accordance with reasonable rules and regulations to
be |
8 | | prescribed by the Department, except that if such excess |
9 | | payment is
shown on an original monthly return and is made |
10 | | after December 31, 1986, no
credit memorandum shall be issued, |
11 | | unless requested by the taxpayer. If no
such request is made, |
12 | | the taxpayer may credit such excess payment against
tax |
13 | | liability subsequently to be remitted by the taxpayer to the |
14 | | Department
under this Act, the Retailers' Occupation Tax Act, |
15 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
16 | | accordance with reasonable rules and
regulations prescribed by |
17 | | the Department. If the Department subsequently
determines that |
18 | | all or any part of the credit taken was not actually due to
the |
19 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
20 | | be
reduced by 2.1% or 1.75% of the difference between the |
21 | | credit taken and
that actually due, and the taxpayer shall be |
22 | | liable for penalties and
interest on such difference. |
23 | | If the retailer is otherwise required to file a monthly |
24 | | return and if the
retailer's average monthly tax liability to |
25 | | the Department
does not exceed $200, the Department may |
26 | | authorize his returns to be
filed on a quarter annual basis, |
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1 | | with the return for January, February,
and March of a given |
2 | | year being due by April 20 of such year; with the
return for |
3 | | April, May and June of a given year being due by July 20 of
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4 | | such year; with the return for July, August and September of a |
5 | | given
year being due by October 20 of such year, and with the |
6 | | return for
October, November and December of a given year |
7 | | being due by January 20
of the following year. |
8 | | If the retailer is otherwise required to file a monthly or |
9 | | quarterly
return and if the retailer's average monthly tax |
10 | | liability to the
Department does not exceed $50, the |
11 | | Department may authorize his returns to
be filed on an annual |
12 | | basis, with the return for a given year being due by
January 20 |
13 | | of the following year. |
14 | | Such quarter annual and annual returns, as to form and |
15 | | substance,
shall be subject to the same requirements as |
16 | | monthly returns. |
17 | | Notwithstanding any other provision in this Act concerning |
18 | | the time
within which a retailer may file his return, in the |
19 | | case of any retailer
who ceases to engage in a kind of business |
20 | | which makes him responsible
for filing returns under this Act, |
21 | | such retailer shall file a final
return under this Act with the |
22 | | Department not more than one month after
discontinuing such |
23 | | business. |
24 | | In addition, with respect to motor vehicles, watercraft,
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25 | | aircraft, and trailers that are required to be registered with |
26 | | an agency of
this State, except as otherwise provided in this |
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1 | | Section, every
retailer selling this kind of tangible personal |
2 | | property shall file,
with the Department, upon a form to be |
3 | | prescribed and supplied by the
Department, a separate return |
4 | | for each such item of tangible personal
property which the |
5 | | retailer sells, except that if, in the same
transaction, (i) a |
6 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
7 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
8 | | trailer to another aircraft, watercraft, motor vehicle or
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9 | | trailer retailer for the purpose of resale
or (ii) a retailer |
10 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
11 | | more than one aircraft, watercraft, motor vehicle, or trailer |
12 | | to a
purchaser for use as a qualifying rolling stock as |
13 | | provided in Section 3-55 of
this Act, then
that seller may |
14 | | report the transfer of all the
aircraft, watercraft, motor
|
15 | | vehicles
or trailers involved in that transaction to the |
16 | | Department on the same
uniform
invoice-transaction reporting |
17 | | return form.
For purposes of this Section, "watercraft" means |
18 | | a Class 2, Class 3, or
Class
4 watercraft as defined in Section |
19 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
20 | | watercraft, or any boat equipped with an inboard motor. |
21 | | In addition, with respect to motor vehicles, watercraft, |
22 | | aircraft, and trailers that are required to be registered with |
23 | | an agency of this State, every person who is engaged in the |
24 | | business of leasing or renting such items and who, in |
25 | | connection with such business, sells any such item to a |
26 | | retailer for the purpose of resale is, notwithstanding any |
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1 | | other provision of this Section to the contrary, authorized to |
2 | | meet the return-filing requirement of this Act by reporting |
3 | | the transfer of all the aircraft, watercraft, motor vehicles, |
4 | | or trailers transferred for resale during a month to the |
5 | | Department on the same uniform invoice-transaction reporting |
6 | | return form on or before the 20th of the month following the |
7 | | month in which the transfer takes place. Notwithstanding any |
8 | | other provision of this Act to the contrary, all returns filed |
9 | | under this paragraph must be filed by electronic means in the |
10 | | manner and form as required by the Department. |
11 | | The transaction reporting return in the case of motor |
12 | | vehicles
or trailers that are required to be registered with |
13 | | an agency of this
State, shall
be the same document as the |
14 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
15 | | Vehicle Code and must show the name and address of the
seller; |
16 | | the name and address of the purchaser; the amount of the |
17 | | selling
price including the amount allowed by the retailer for |
18 | | traded-in
property, if any; the amount allowed by the retailer |
19 | | for the traded-in
tangible personal property, if any, to the |
20 | | extent to which Section 2 of
this Act allows an exemption for |
21 | | the value of traded-in property; the
balance payable after |
22 | | deducting such trade-in allowance from the total
selling |
23 | | price; the amount of tax due from the retailer with respect to
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24 | | such transaction; the amount of tax collected from the |
25 | | purchaser by the
retailer on such transaction (or satisfactory |
26 | | evidence that such tax is
not due in that particular instance, |
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1 | | if that is claimed to be the fact);
the place and date of the |
2 | | sale; a sufficient identification of the
property sold; such |
3 | | other information as is required in Section 5-402 of
the |
4 | | Illinois Vehicle Code, and such other information as the |
5 | | Department
may reasonably require. |
6 | | The transaction reporting return in the case of watercraft
|
7 | | and aircraft must show
the name and address of the seller; the |
8 | | name and address of the
purchaser; the amount of the selling |
9 | | price including the amount allowed
by the retailer for |
10 | | traded-in property, if any; the amount allowed by
the retailer |
11 | | for the traded-in tangible personal property, if any, to
the |
12 | | extent to which Section 2 of this Act allows an exemption for |
13 | | the
value of traded-in property; the balance payable after |
14 | | deducting such
trade-in allowance from the total selling |
15 | | price; the amount of tax due
from the retailer with respect to |
16 | | such transaction; the amount of tax
collected from the |
17 | | purchaser by the retailer on such transaction (or
satisfactory |
18 | | evidence that such tax is not due in that particular
instance, |
19 | | if that is claimed to be the fact); the place and date of the
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20 | | sale, a sufficient identification of the property sold, and |
21 | | such other
information as the Department may reasonably |
22 | | require. |
23 | | Such transaction reporting return shall be filed not later |
24 | | than 20
days after the date of delivery of the item that is |
25 | | being sold, but may
be filed by the retailer at any time sooner |
26 | | than that if he chooses to
do so. The transaction reporting |
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1 | | return and tax remittance or proof of
exemption from the tax |
2 | | that is imposed by this Act may be transmitted to
the |
3 | | Department by way of the State agency with which, or State |
4 | | officer
with whom, the tangible personal property must be |
5 | | titled or registered
(if titling or registration is required) |
6 | | if the Department and such
agency or State officer determine |
7 | | that this procedure will expedite the
processing of |
8 | | applications for title or registration. |
9 | | With each such transaction reporting return, the retailer |
10 | | shall remit
the proper amount of tax due (or shall submit |
11 | | satisfactory evidence that
the sale is not taxable if that is |
12 | | the case), to the Department or its
agents, whereupon the |
13 | | Department shall issue, in the purchaser's name, a
tax receipt |
14 | | (or a certificate of exemption if the Department is
satisfied |
15 | | that the particular sale is tax exempt) which such purchaser
|
16 | | may submit to the agency with which, or State officer with |
17 | | whom, he must
title or register the tangible personal property |
18 | | that is involved (if
titling or registration is required) in |
19 | | support of such purchaser's
application for an Illinois |
20 | | certificate or other evidence of title or
registration to such |
21 | | tangible personal property. |
22 | | No retailer's failure or refusal to remit tax under this |
23 | | Act
precludes a user, who has paid the proper tax to the |
24 | | retailer, from
obtaining his certificate of title or other |
25 | | evidence of title or
registration (if titling or registration |
26 | | is required) upon satisfying
the Department that such user has |
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1 | | paid the proper tax (if tax is due) to
the retailer. The |
2 | | Department shall adopt appropriate rules to carry out
the |
3 | | mandate of this paragraph. |
4 | | If the user who would otherwise pay tax to the retailer |
5 | | wants the
transaction reporting return filed and the payment |
6 | | of tax or proof of
exemption made to the Department before the |
7 | | retailer is willing to take
these actions and such user has not |
8 | | paid the tax to the retailer, such
user may certify to the fact |
9 | | of such delay by the retailer, and may
(upon the Department |
10 | | being satisfied of the truth of such certification)
transmit |
11 | | the information required by the transaction reporting return
|
12 | | and the remittance for tax or proof of exemption directly to |
13 | | the
Department and obtain his tax receipt or exemption |
14 | | determination, in
which event the transaction reporting return |
15 | | and tax remittance (if a
tax payment was required) shall be |
16 | | credited by the Department to the
proper retailer's account |
17 | | with the Department, but without the 2.1% or 1.75%
discount |
18 | | provided for in this Section being allowed. When the user pays
|
19 | | the tax directly to the Department, he shall pay the tax in the |
20 | | same
amount and in the same form in which it would be remitted |
21 | | if the tax had
been remitted to the Department by the retailer. |
22 | | Where a retailer collects the tax with respect to the |
23 | | selling price
of tangible personal property which he sells and |
24 | | the purchaser
thereafter returns such tangible personal |
25 | | property and the retailer
refunds the selling price thereof to |
26 | | the purchaser, such retailer shall
also refund, to the |
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1 | | purchaser, the tax so collected from the purchaser.
When |
2 | | filing his return for the period in which he refunds such tax |
3 | | to
the purchaser, the retailer may deduct the amount of the tax |
4 | | so refunded
by him to the purchaser from any other use tax |
5 | | which such retailer may
be required to pay or remit to the |
6 | | Department, as shown by such return,
if the amount of the tax |
7 | | to be deducted was previously remitted to the
Department by |
8 | | such retailer. If the retailer has not previously
remitted the |
9 | | amount of such tax to the Department, he is entitled to no
|
10 | | deduction under this Act upon refunding such tax to the |
11 | | purchaser. |
12 | | Any retailer filing a return under this Section shall also |
13 | | include
(for the purpose of paying tax thereon) the total tax |
14 | | covered by such
return upon the selling price of tangible |
15 | | personal property purchased by
him at retail from a retailer, |
16 | | but as to which the tax imposed by this
Act was not collected |
17 | | from the retailer filing such return, and such
retailer shall |
18 | | remit the amount of such tax to the Department when
filing such |
19 | | return. |
20 | | If experience indicates such action to be practicable, the |
21 | | Department
may prescribe and furnish a combination or joint |
22 | | return which will
enable retailers, who are required to file |
23 | | returns hereunder and also
under the Retailers' Occupation Tax |
24 | | Act, to furnish all the return
information required by both |
25 | | Acts on the one form. |
26 | | Where the retailer has more than one business registered |
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1 | | with the
Department under separate registration under this |
2 | | Act, such retailer may
not file each return that is due as a |
3 | | single return covering all such
registered businesses, but |
4 | | shall file separate returns for each such
registered business. |
5 | | Beginning January 1, 1990, each month the Department shall |
6 | | pay into the
State and Local Sales Tax Reform Fund, a special |
7 | | fund in the State Treasury
which is hereby created, the net |
8 | | revenue realized for the preceding month
from the 1% tax |
9 | | imposed under this Act. |
10 | | Beginning January 1, 1990, each month the Department shall |
11 | | pay into
the County and Mass Transit District Fund 4% of the |
12 | | net revenue realized
for the preceding month from the 6.25% |
13 | | general rate
on the selling price of tangible personal |
14 | | property which is purchased
outside Illinois at retail from a |
15 | | retailer and which is titled or
registered by an agency of this |
16 | | State's government. |
17 | | Beginning January 1, 1990, each month the Department shall |
18 | | pay into
the State and Local Sales Tax Reform Fund, a special |
19 | | fund in the State
Treasury, 20% of the net revenue realized
for |
20 | | the preceding month from the 6.25% general rate on the selling
|
21 | | price of tangible personal property, other than (i) tangible |
22 | | personal property
which is purchased outside Illinois at |
23 | | retail from a retailer and which is
titled or registered by an |
24 | | agency of this State's government and (ii) aviation fuel sold |
25 | | on or after December 1, 2019. This exception for aviation fuel |
26 | | only applies for so long as the revenue use requirements of 49 |
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1 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
2 | | For aviation fuel sold on or after December 1, 2019, each |
3 | | month the Department shall pay into the State Aviation Program |
4 | | Fund 20% of the net revenue realized for the preceding month |
5 | | from the 6.25% general rate on the selling price of aviation |
6 | | fuel, less an amount estimated by the Department to be |
7 | | required for refunds of the 20% portion of the tax on aviation |
8 | | fuel under this Act, which amount shall be deposited into the |
9 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
10 | | pay moneys into the State Aviation Program Fund and the |
11 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
12 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
13 | | U.S.C. 47133 are binding on the State. |
14 | | Beginning August 1, 2000, each
month the Department shall |
15 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
16 | | net revenue realized for the
preceding month from the 1.25% |
17 | | rate on the selling price of motor fuel and
gasohol. Beginning |
18 | | September 1, 2010, each
month the Department shall pay into |
19 | | the
State and Local Sales Tax Reform Fund 100% of the net |
20 | | revenue realized for the
preceding month from the 1.25% rate |
21 | | on the selling price of sales tax holiday items. |
22 | | Beginning January 1, 1990, each month the Department shall |
23 | | pay into
the Local Government Tax Fund 16% of the net revenue |
24 | | realized for the
preceding month from the 6.25% general rate |
25 | | on the selling price of
tangible personal property which is |
26 | | purchased outside Illinois at retail
from a retailer and which |
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1 | | is titled or registered by an agency of this
State's |
2 | | government. |
3 | | Beginning October 1, 2009, each month the Department shall |
4 | | pay into the Capital Projects Fund an amount that is equal to |
5 | | an amount estimated by the Department to represent 80% of the |
6 | | net revenue realized for the preceding month from the sale of |
7 | | candy, grooming and hygiene products, and soft drinks that had |
8 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
9 | | are now taxed at 6.25%. |
10 | | Beginning July 1, 2011, each
month the Department shall |
11 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
12 | | realized for the
preceding month from the 6.25% general rate |
13 | | on the selling price of sorbents used in Illinois in the |
14 | | process of sorbent injection as used to comply with the |
15 | | Environmental Protection Act or the federal Clean Air Act, but |
16 | | the total payment into the Clean Air Act Permit Fund under this |
17 | | Act and the Retailers' Occupation Tax Act shall not exceed |
18 | | $2,000,000 in any fiscal year. |
19 | | Beginning July 1, 2013, each month the Department shall |
20 | | pay into the Underground Storage Tank Fund from the proceeds |
21 | | collected under this Act, the Service Use Tax Act, the Service |
22 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
23 | | amount equal to the average monthly deficit in the Underground |
24 | | Storage Tank Fund during the prior year, as certified annually |
25 | | by the Illinois Environmental Protection Agency, but the total |
26 | | payment into the Underground Storage Tank Fund under this Act, |
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1 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
2 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
3 | | in any State fiscal year. As used in this paragraph, the |
4 | | "average monthly deficit" shall be equal to the difference |
5 | | between the average monthly claims for payment by the fund and |
6 | | the average monthly revenues deposited into the fund, |
7 | | excluding payments made pursuant to this paragraph. |
8 | | Beginning July 1, 2015, of the remainder of the moneys |
9 | | received by the Department under this Act, the Service Use Tax |
10 | | Act, the Service Occupation Tax Act, and the Retailers' |
11 | | Occupation Tax Act, each month the Department shall deposit |
12 | | $500,000 into the State Crime Laboratory Fund. |
13 | | Of the remainder of the moneys received by the Department |
14 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
15 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
16 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
17 | | Build Illinois Fund; provided, however, that if in any fiscal |
18 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
19 | | may be, of the
moneys received by the Department and required |
20 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
21 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
22 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
23 | | Service Occupation Tax Act, such Acts being
hereinafter called |
24 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
25 | | may be, of moneys being hereinafter called the "Tax Act |
26 | | Amount",
and (2) the amount transferred to the Build Illinois |
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1 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
2 | | less than the Annual Specified
Amount (as defined in Section 3 |
3 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
4 | | difference shall be immediately paid into the Build
Illinois |
5 | | Fund from other moneys received by the Department pursuant to |
6 | | the
Tax Acts; and further provided, that if on the last |
7 | | business day of any
month the sum of (1) the Tax Act Amount |
8 | | required to be deposited into the
Build Illinois Bond Account |
9 | | in the Build Illinois Fund during such month
and (2) the amount |
10 | | transferred during such month to the Build Illinois Fund
from |
11 | | the State and Local Sales Tax Reform Fund shall have been less |
12 | | than
1/12 of the Annual Specified Amount, an amount equal to |
13 | | the difference
shall be immediately paid into the Build |
14 | | Illinois Fund from other moneys
received by the Department |
15 | | pursuant to the Tax Acts; and,
further provided, that in no |
16 | | event shall the payments required under the
preceding proviso |
17 | | result in aggregate payments into the Build Illinois Fund
|
18 | | pursuant to this clause (b) for any fiscal year in excess of |
19 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
20 | | Specified Amount for such
fiscal year; and, further provided, |
21 | | that the amounts payable into the Build
Illinois Fund under |
22 | | this clause (b) shall be payable only until such time
as the |
23 | | aggregate amount on deposit under each trust
indenture |
24 | | securing Bonds issued and outstanding pursuant to the Build
|
25 | | Illinois Bond Act is sufficient, taking into account any |
26 | | future investment
income, to fully provide, in accordance with |
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1 | | such indenture, for the
defeasance of or the payment of the |
2 | | principal of, premium, if any, and
interest on the Bonds |
3 | | secured by such indenture and on any Bonds expected
to be |
4 | | issued thereafter and all fees and costs payable with respect |
5 | | thereto,
all as certified by the Director of the
Bureau of the |
6 | | Budget (now Governor's Office of Management and Budget). If
on |
7 | | the last
business day of any month in which Bonds are |
8 | | outstanding pursuant to the
Build Illinois Bond Act, the |
9 | | aggregate of the moneys deposited
in the Build Illinois Bond |
10 | | Account in the Build Illinois Fund in such month
shall be less |
11 | | than the amount required to be transferred in such month from
|
12 | | the Build Illinois Bond Account to the Build Illinois Bond |
13 | | Retirement and
Interest Fund pursuant to Section 13 of the |
14 | | Build Illinois Bond Act, an
amount equal to such deficiency |
15 | | shall be immediately paid
from other moneys received by the |
16 | | Department pursuant to the Tax Acts
to the Build Illinois |
17 | | Fund; provided, however, that any amounts paid to the
Build |
18 | | Illinois Fund in any fiscal year pursuant to this sentence |
19 | | shall be
deemed to constitute payments pursuant to clause (b) |
20 | | of the preceding
sentence and shall reduce the amount |
21 | | otherwise payable for such fiscal year
pursuant to clause (b) |
22 | | of the preceding sentence. The moneys received by
the |
23 | | Department pursuant to this Act and required to be deposited |
24 | | into the
Build Illinois Fund are subject to the pledge, claim |
25 | | and charge set forth
in Section 12 of the Build Illinois Bond |
26 | | Act. |
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1 | | Subject to payment of amounts into the Build Illinois Fund |
2 | | as provided in
the preceding paragraph or in any amendment |
3 | | thereto hereafter enacted, the
following specified monthly |
4 | | installment of the amount requested in the
certificate of the |
5 | | Chairman of the Metropolitan Pier and Exposition
Authority |
6 | | provided under Section 8.25f of the State Finance Act, but not |
7 | | in
excess of the sums designated as "Total Deposit", shall be
|
8 | | deposited in the aggregate from collections under Section 9 of |
9 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
10 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
11 | | Retailers' Occupation Tax Act into
the McCormick Place |
12 | | Expansion Project Fund in the specified fiscal years. |
|
13 | | Fiscal Year | | Total Deposit | |
14 | | 1993 | | $0 | |
15 | | 1994 | | 53,000,000 | |
16 | | 1995 | | 58,000,000 | |
17 | | 1996 | | 61,000,000 | |
18 | | 1997 | | 64,000,000 | |
19 | | 1998 | | 68,000,000 | |
20 | | 1999 | | 71,000,000 | |
21 | | 2000 | | 75,000,000 | |
22 | | 2001 | | 80,000,000 | |
23 | | 2002 | | 93,000,000 | |
24 | | 2003 | | 99,000,000 | |
25 | | 2004 | | 103,000,000 | |
26 | | 2005 | | 108,000,000 | |
|
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1 | | 2006 | | 113,000,000 | |
2 | | 2007 | | 119,000,000 | |
3 | | 2008 | | 126,000,000 | |
4 | | 2009 | | 132,000,000 | |
5 | | 2010 | | 139,000,000 | |
6 | | 2011 | | 146,000,000 | |
7 | | 2012 | | 153,000,000 | |
8 | | 2013 | | 161,000,000 | |
9 | | 2014 | | 170,000,000 | |
10 | | 2015 | | 179,000,000 | |
11 | | 2016 | | 189,000,000 | |
12 | | 2017 | | 199,000,000 | |
13 | | 2018 | | 210,000,000 | |
14 | | 2019 | | 221,000,000 | |
15 | | 2020 | | 233,000,000 | |
16 | | 2021 | | 300,000,000 | |
17 | | 2022 | | 300,000,000 | |
18 | | 2023 | | 300,000,000 | |
19 | | 2024 | | 300,000,000 | |
20 | | 2025 | | 300,000,000 | |
21 | | 2026 | | 300,000,000 | |
22 | | 2027 | | 375,000,000 | |
23 | | 2028 | | 375,000,000 | |
24 | | 2029 | | 375,000,000 | |
25 | | 2030 | | 375,000,000 | |
26 | | 2031 | | 375,000,000 | |
|
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1 | | 2032 | | 375,000,000 | |
2 | | 2033 | | 375,000,000 | |
3 | | 2034 | | 375,000,000 | |
4 | | 2035 | | 375,000,000 | |
5 | | 2036 | | 450,000,000 | |
6 | | and | | |
|
7 | | each fiscal year | | |
|
8 | | thereafter that bonds | | |
|
9 | | are outstanding under | | |
|
10 | | Section 13.2 of the | | |
|
11 | | Metropolitan Pier and | | |
|
12 | | Exposition Authority Act, | | |
|
13 | | but not after fiscal year 2060. | | |
|
14 | | Beginning July 20, 1993 and in each month of each fiscal |
15 | | year thereafter,
one-eighth of the amount requested in the |
16 | | certificate of the Chairman of
the Metropolitan Pier and |
17 | | Exposition Authority for that fiscal year, less
the amount |
18 | | deposited into the McCormick Place Expansion Project Fund by |
19 | | the
State Treasurer in the respective month under subsection |
20 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
21 | | Authority Act, plus cumulative
deficiencies in the deposits |
22 | | required under this Section for previous
months and years, |
23 | | shall be deposited into the McCormick Place Expansion
Project |
24 | | Fund, until the full amount requested for the fiscal year, but |
25 | | not
in excess of the amount specified above as "Total |
26 | | Deposit", has been deposited. |
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1 | | Subject to payment of amounts into the Capital Projects |
2 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
3 | | and the McCormick Place Expansion Project Fund pursuant to the |
4 | | preceding paragraphs or in any amendments thereto hereafter |
5 | | enacted, for aviation fuel sold on or after December 1, 2019, |
6 | | the Department shall each month deposit into the Aviation Fuel |
7 | | Sales Tax Refund Fund an amount estimated by the Department to |
8 | | be required for refunds of the 80% portion of the tax on |
9 | | aviation fuel under this Act. The Department shall only |
10 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
11 | | under this paragraph for so long as the revenue use |
12 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
13 | | binding on the State. |
14 | | Subject to payment of amounts into the Build Illinois Fund |
15 | | and the
McCormick Place Expansion Project Fund pursuant to the |
16 | | preceding paragraphs or
in any amendments thereto
hereafter |
17 | | enacted,
beginning July 1, 1993 and ending on September 30, |
18 | | 2013, the Department shall each month pay into the Illinois
|
19 | | Tax Increment Fund 0.27% of 80% of the net revenue realized for |
20 | | the preceding
month from the 6.25% general rate on the selling |
21 | | price of tangible personal
property. |
22 | | Subject to payment of amounts into the Build Illinois Fund |
23 | | and the
McCormick Place Expansion Project Fund pursuant to the |
24 | | preceding paragraphs or in any
amendments thereto hereafter |
25 | | enacted, beginning with the receipt of the first
report of |
26 | | taxes paid by an eligible business and continuing for a |
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1 | | 25-year
period, the Department shall each month pay into the |
2 | | Energy Infrastructure
Fund 80% of the net revenue realized |
3 | | from the 6.25% general rate on the
selling price of |
4 | | Illinois-mined coal that was sold to an eligible business.
For |
5 | | purposes of this paragraph, the term "eligible business" means |
6 | | a new
electric generating facility certified pursuant to |
7 | | Section 605-332 of the
Department of Commerce and
Economic |
8 | | Opportunity Law of the Civil Administrative
Code of Illinois. |
9 | | Subject to payment of amounts into the Build Illinois |
10 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
11 | | Tax Increment Fund, and the Energy Infrastructure Fund |
12 | | pursuant to the preceding paragraphs or in any amendments to |
13 | | this Section hereafter enacted, beginning on the first day of |
14 | | the first calendar month to occur on or after August 26, 2014 |
15 | | (the effective date of Public Act 98-1098), each month, from |
16 | | the collections made under Section 9 of the Use Tax Act, |
17 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
18 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
19 | | Tax Act, the Department shall pay into the Tax Compliance and |
20 | | Administration Fund, to be used, subject to appropriation, to |
21 | | fund additional auditors and compliance personnel at the |
22 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
23 | | the cash receipts collected during the preceding fiscal year |
24 | | by the Audit Bureau of the Department under the Use Tax Act, |
25 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
26 | | Retailers' Occupation Tax Act, and associated local occupation |
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1 | | and use taxes administered by the Department. |
2 | | Subject to payments of amounts into the Build Illinois |
3 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
4 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
5 | | Tax Compliance and Administration Fund as provided in this |
6 | | Section, beginning on July 1, 2018 the Department shall pay |
7 | | each month into the Downstate Public Transportation Fund the |
8 | | moneys required to be so paid under Section 2-3 of the |
9 | | Downstate Public Transportation Act. |
10 | | Subject to successful execution and delivery of a |
11 | | public-private agreement between the public agency and private |
12 | | entity and completion of the civic build, beginning on July 1, |
13 | | 2023, of the remainder of the moneys received by the |
14 | | Department under the Use Tax Act, the Service Use Tax Act, the |
15 | | Service Occupation Tax Act, and this Act, the Department shall |
16 | | deposit the following specified deposits in the aggregate from |
17 | | collections under the Use Tax Act, the Service Use Tax Act, the |
18 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
19 | | Act, as required under Section 8.25g of the State Finance Act |
20 | | for distribution consistent with the Public-Private |
21 | | Partnership for Civic and Transit Infrastructure Project Act. |
22 | | The moneys received by the Department pursuant to this Act and |
23 | | required to be deposited into the Civic and Transit |
24 | | Infrastructure Fund are subject to the pledge, claim, and |
25 | | charge set forth in Section 25-55 of the Public-Private |
26 | | Partnership for Civic and Transit Infrastructure Project Act. |
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1 | | As used in this paragraph, "civic build", "private entity", |
2 | | "public-private agreement", and "public agency" have the |
3 | | meanings provided in Section 25-10 of the Public-Private |
4 | | Partnership for Civic and Transit Infrastructure Project Act. |
5 | | Fiscal Year ............................Total Deposit |
6 | | 2024 ....................................$200,000,000 |
7 | | 2025 ....................................$206,000,000 |
8 | | 2026 ....................................$212,200,000 |
9 | | 2027 ....................................$218,500,000 |
10 | | 2028 ....................................$225,100,000 |
11 | | 2029 ....................................$288,700,000 |
12 | | 2030 ....................................$298,900,000 |
13 | | 2031 ....................................$309,300,000 |
14 | | 2032 ....................................$320,100,000 |
15 | | 2033 ....................................$331,200,000 |
16 | | 2034 ....................................$341,200,000 |
17 | | 2035 ....................................$351,400,000 |
18 | | 2036 ....................................$361,900,000 |
19 | | 2037 ....................................$372,800,000 |
20 | | 2038 ....................................$384,000,000 |
21 | | 2039 ....................................$395,500,000 |
22 | | 2040 ....................................$407,400,000 |
23 | | 2041 ....................................$419,600,000 |
24 | | 2042 ....................................$432,200,000 |
25 | | 2043 ....................................$445,100,000 |
26 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
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1 | | the payment of amounts into the State and Local Sales Tax |
2 | | Reform Fund, the Build Illinois Fund, the McCormick Place |
3 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
4 | | Energy Infrastructure Fund, and the Tax Compliance and |
5 | | Administration Fund as provided in this Section, the |
6 | | Department shall pay each month into the Road Fund the amount |
7 | | estimated to represent 16% of the net revenue realized from |
8 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
9 | | 2022 and until July 1, 2023, subject to the payment of amounts |
10 | | into the State and Local Sales Tax Reform Fund, the Build |
11 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
12 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
13 | | and the Tax Compliance and Administration Fund as provided in |
14 | | this Section, the Department shall pay each month into the |
15 | | Road Fund the amount estimated to represent 32% of the net |
16 | | revenue realized from the taxes imposed on motor fuel and |
17 | | gasohol. Beginning July 1, 2023 and until July 1, 2024, |
18 | | subject to the payment of amounts into the State and Local |
19 | | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick |
20 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
21 | | the Energy Infrastructure Fund, and the Tax Compliance and |
22 | | Administration Fund as provided in this Section, the |
23 | | Department shall pay each month into the Road Fund the amount |
24 | | estimated to represent 48% of the net revenue realized from |
25 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
26 | | 2024 and until July 1, 2025, subject to the payment of amounts |
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1 | | into the State and Local Sales Tax Reform Fund, the Build |
2 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
3 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
4 | | and the Tax Compliance and Administration Fund as provided in |
5 | | this Section, the Department shall pay each month into the |
6 | | Road Fund the amount estimated to represent 64% of the net |
7 | | revenue realized from the taxes imposed on motor fuel and |
8 | | gasohol. Beginning on July 1, 2025, subject to the payment of |
9 | | amounts into the State and Local Sales Tax Reform Fund, the |
10 | | Build Illinois Fund, the McCormick Place Expansion Project |
11 | | Fund, the Illinois Tax Increment Fund, the Energy |
12 | | Infrastructure Fund, and the Tax Compliance and Administration |
13 | | Fund as provided in this Section, the Department shall pay |
14 | | each month into the Road Fund the amount estimated to |
15 | | represent 80% of the net revenue realized from the taxes |
16 | | imposed on motor fuel and gasohol. As used in this paragraph |
17 | | "motor fuel" has the meaning given to that term in Section 1.1 |
18 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given |
19 | | to that term in Section 3-40 of this Act. |
20 | | Of the remainder of the moneys received by the Department |
21 | | pursuant
to this Act, 75% thereof shall be paid into the State |
22 | | Treasury and 25%
shall be reserved in a special account and |
23 | | used only for the transfer to
the Common School Fund as part of |
24 | | the monthly transfer from the General
Revenue Fund in |
25 | | accordance with Section 8a of the State
Finance Act. |
26 | | As soon as possible after the first day of each month, upon |
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1 | | certification
of the Department of Revenue, the Comptroller |
2 | | shall order transferred and
the Treasurer shall transfer from |
3 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
4 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
5 | | for the second preceding month.
Beginning April 1, 2000, this |
6 | | transfer is no longer required
and shall not be made. |
7 | | Net revenue realized for a month shall be the revenue |
8 | | collected
by the State pursuant to this Act, less the amount |
9 | | paid out during that
month as refunds to taxpayers for |
10 | | overpayment of liability. |
11 | | For greater simplicity of administration, manufacturers, |
12 | | importers
and wholesalers whose products are sold at retail in |
13 | | Illinois by
numerous retailers, and who wish to do so, may |
14 | | assume the responsibility
for accounting and paying to the |
15 | | Department all tax accruing under this
Act with respect to |
16 | | such sales, if the retailers who are affected do not
make |
17 | | written objection to the Department to this arrangement. |
18 | | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; |
19 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article |
20 | | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section |
21 | | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. |
22 | | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) |
23 | | Section 10. The Retailers' Occupation Tax Act is amended |
24 | | by changing Section 3 as follows:
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1 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
2 | | Sec. 3. Except as provided in this Section, on or before |
3 | | the twentieth
day of each calendar month, every person engaged |
4 | | in the business of
selling tangible personal property at |
5 | | retail in this State during the
preceding calendar month shall |
6 | | file a return with the Department, stating: |
7 | | 1. The name of the seller; |
8 | | 2. His residence address and the address of his |
9 | | principal place of
business and the address of the |
10 | | principal place of business (if that is
a different |
11 | | address) from which he engages in the business of selling
|
12 | | tangible personal property at retail in this State; |
13 | | 3. Total amount of receipts received by him during the |
14 | | preceding
calendar month or quarter, as the case may be, |
15 | | from sales of tangible
personal property, and from |
16 | | services furnished, by him during such
preceding calendar |
17 | | month or quarter; |
18 | | 4. Total amount received by him during the preceding |
19 | | calendar month or
quarter on charge and time sales of |
20 | | tangible personal property, and from
services furnished, |
21 | | by him prior to the month or quarter for which the return
|
22 | | is filed; |
23 | | 5. Deductions allowed by law; |
24 | | 6. Gross receipts which were received by him during |
25 | | the preceding
calendar month or quarter and upon the basis |
26 | | of which the tax is imposed; |
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1 | | 7. The amount of credit provided in Section 2d of this |
2 | | Act; |
3 | | 8. The amount of tax due; |
4 | | 9. The signature of the taxpayer; and |
5 | | 10. Such other reasonable information as the |
6 | | Department may require. |
7 | | On and after January 1, 2018, except for returns required |
8 | | to be filed prior to January 1, 2023 for motor vehicles, |
9 | | watercraft, aircraft, and trailers that are required to be |
10 | | 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. On and after January 1, 2023, with |
14 | | respect to retailers whose annual gross receipts average |
15 | | $20,000 or more, all returns required to be filed pursuant to |
16 | | this Act, including, but not limited to, returns for motor |
17 | | vehicles, watercraft, aircraft, and trailers that are required |
18 | | to be registered with an agency of this State, shall be filed |
19 | | electronically. Retailers who demonstrate that they do not |
20 | | have access to the Internet or demonstrate hardship in filing |
21 | | electronically may petition the Department to waive the |
22 | | electronic filing requirement. |
23 | | If a taxpayer fails to sign a return within 30 days after |
24 | | the proper notice
and demand for signature by the Department, |
25 | | the return shall be considered
valid and any amount shown to be |
26 | | due on the return shall be deemed assessed. |
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1 | | Each return shall be accompanied by the statement of |
2 | | prepaid tax issued
pursuant to Section 2e for which credit is |
3 | | claimed. |
4 | | Prior to October 1, 2003, and on and after September 1, |
5 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
6 | | certification from a purchaser in satisfaction of Use Tax
as |
7 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
8 | | provides the
appropriate documentation as required by Section |
9 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
10 | | certification, accepted by a retailer prior to October 1, 2003 |
11 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
12 | | of the Use Tax Act, may be used by that retailer to
satisfy |
13 | | Retailers' Occupation Tax liability in the amount claimed in
|
14 | | the certification, not to exceed 6.25% of the receipts
subject |
15 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
16 | | Credit
reported on any original or amended return
filed under
|
17 | | this Act after October 20, 2003 for reporting periods prior to |
18 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
19 | | Purchaser Credit reported on annual returns due on or after |
20 | | January 1, 2005 will be disallowed for periods prior to |
21 | | September 1, 2004. No Manufacturer's
Purchase Credit may be |
22 | | used after September 30, 2003 through August 31, 2004 to
|
23 | | satisfy any
tax liability imposed under this Act, including |
24 | | any audit liability. |
25 | | The Department may require returns to be filed on a |
26 | | quarterly basis.
If so required, a return for each calendar |
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1 | | quarter shall be filed on or
before the twentieth day of the |
2 | | calendar month following the end of such
calendar quarter. The |
3 | | taxpayer shall also file a return with the
Department for each |
4 | | of the first two months of each calendar quarter, on or
before |
5 | | the twentieth day of the following calendar month, stating: |
6 | | 1. The name of the seller; |
7 | | 2. The address of the principal place of business from |
8 | | which he engages
in the business of selling tangible |
9 | | personal property at retail in this State; |
10 | | 3. The total amount of taxable receipts received by |
11 | | him during the
preceding calendar month from sales of |
12 | | tangible personal property by him
during such preceding |
13 | | calendar month, including receipts from charge and
time |
14 | | sales, but less all deductions allowed by law; |
15 | | 4. The amount of credit provided in Section 2d of this |
16 | | Act; |
17 | | 5. The amount of tax due; and |
18 | | 6. Such other reasonable information as the Department |
19 | | may
require. |
20 | | Every person engaged in the business of selling aviation |
21 | | fuel at retail in this State during the preceding calendar |
22 | | month shall, instead of reporting and paying tax as otherwise |
23 | | required by this Section, report and pay such tax on a separate |
24 | | aviation fuel tax return. The requirements related to the |
25 | | return shall be as otherwise provided in this Section. |
26 | | Notwithstanding any other provisions of this Act to the |
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1 | | contrary, retailers selling aviation fuel shall file all |
2 | | aviation fuel tax returns and shall make all aviation fuel tax |
3 | | payments by electronic means in the manner and form required |
4 | | by the Department. For purposes of this Section, "aviation |
5 | | fuel" means jet fuel and aviation gasoline. |
6 | | Beginning on October 1, 2003, any person who is not a |
7 | | licensed
distributor, importing distributor, or manufacturer, |
8 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
9 | | the business of
selling, at retail, alcoholic liquor
shall |
10 | | file a statement with the Department of Revenue, in a format
|
11 | | and at a time prescribed by the Department, showing the total |
12 | | amount paid for
alcoholic liquor purchased during the |
13 | | preceding month and such other
information as is reasonably |
14 | | required by the Department.
The Department may adopt rules to |
15 | | require
that this statement be filed in an electronic or |
16 | | telephonic format. Such rules
may provide for exceptions from |
17 | | the filing requirements of this paragraph. For
the
purposes of |
18 | | this
paragraph, the term "alcoholic liquor" shall have the |
19 | | meaning prescribed in the
Liquor Control Act of 1934. |
20 | | Beginning on October 1, 2003, every distributor, importing |
21 | | distributor, and
manufacturer of alcoholic liquor as defined |
22 | | in the Liquor Control Act of 1934,
shall file a
statement with |
23 | | the Department of Revenue, no later than the 10th day of the
|
24 | | month for the
preceding month during which transactions |
25 | | occurred, by electronic means,
showing the
total amount of |
26 | | gross receipts from the sale of alcoholic liquor sold or
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1 | | distributed during
the preceding month to purchasers; |
2 | | identifying the purchaser to whom it was
sold or
distributed; |
3 | | the purchaser's tax registration number; and such other
|
4 | | information
reasonably required by the Department. A |
5 | | distributor, importing distributor, or manufacturer of |
6 | | alcoholic liquor must personally deliver, mail, or provide by |
7 | | electronic means to each retailer listed on the monthly |
8 | | statement a report containing a cumulative total of that |
9 | | distributor's, importing distributor's, or manufacturer's |
10 | | total sales of alcoholic liquor to that retailer no later than |
11 | | the 10th day of the month for the preceding month during which |
12 | | the transaction occurred. The distributor, importing |
13 | | distributor, or manufacturer shall notify the retailer as to |
14 | | the method by which the distributor, importing distributor, or |
15 | | manufacturer will provide the sales information. If the |
16 | | retailer is unable to receive the sales information by |
17 | | electronic means, the distributor, importing distributor, or |
18 | | manufacturer shall furnish the sales information by personal |
19 | | delivery or by mail. For purposes of this paragraph, the term |
20 | | "electronic means" includes, but is not limited to, the use of |
21 | | a secure Internet website, e-mail, or facsimile. |
22 | | If a total amount of less than $1 is payable, refundable or |
23 | | creditable,
such amount shall be disregarded if it is less |
24 | | than 50 cents and shall be
increased to $1 if it is 50 cents or |
25 | | more. |
26 | | Notwithstanding any other provision of this Act to the |
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1 | | contrary, retailers subject to tax on cannabis shall file all |
2 | | cannabis tax returns and shall make all cannabis tax payments |
3 | | by electronic means in the manner and form required by the |
4 | | Department. |
5 | | Beginning October 1, 1993,
a taxpayer who has an average |
6 | | monthly tax liability of $150,000 or more shall
make all |
7 | | payments required by rules of the
Department by electronic |
8 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
9 | | an average monthly tax liability of $100,000 or more shall |
10 | | make all
payments required by rules of the Department by |
11 | | electronic funds transfer.
Beginning October 1, 1995, a |
12 | | taxpayer who has an average monthly tax liability
of $50,000 |
13 | | or more shall make all
payments required by rules of the |
14 | | Department by electronic funds transfer.
Beginning October 1, |
15 | | 2000, a taxpayer who has an annual tax liability of
$200,000 or |
16 | | more shall make all payments required by rules of the |
17 | | Department by
electronic funds transfer. The term "annual tax |
18 | | liability" shall be the sum of
the taxpayer's liabilities |
19 | | under this Act, and under all other State and local
occupation |
20 | | and use tax laws administered by the Department, for the |
21 | | immediately
preceding calendar year.
The term "average monthly |
22 | | tax liability" shall be the sum of the
taxpayer's liabilities |
23 | | under this
Act, and under all other State and local occupation |
24 | | and use tax
laws administered by the Department, for the |
25 | | immediately preceding calendar
year divided by 12.
Beginning |
26 | | on October 1, 2002, a taxpayer who has a tax liability in the
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1 | | amount set forth in subsection (b) of Section 2505-210 of the |
2 | | Department of
Revenue Law shall make all payments required by |
3 | | rules of the Department by
electronic funds transfer. |
4 | | Before August 1 of each year beginning in 1993, the |
5 | | Department shall
notify all taxpayers required to make |
6 | | payments by electronic funds
transfer. All taxpayers
required |
7 | | to make payments by electronic funds transfer shall make those
|
8 | | payments for
a minimum of one year beginning on October 1. |
9 | | Any taxpayer not required to make payments by electronic |
10 | | funds transfer may
make payments by electronic funds transfer |
11 | | with
the permission of the Department. |
12 | | All taxpayers required to make payment by electronic funds |
13 | | transfer and
any taxpayers authorized to voluntarily make |
14 | | payments by electronic funds
transfer shall make those |
15 | | payments in the manner authorized by the Department. |
16 | | The Department shall adopt such rules as are necessary to |
17 | | effectuate a
program of electronic funds transfer and the |
18 | | requirements of this Section. |
19 | | Any amount which is required to be shown or reported on any |
20 | | return or
other document under this Act shall, if such amount |
21 | | is not a whole-dollar
amount, be increased to the nearest |
22 | | whole-dollar amount in any case where
the fractional part of a |
23 | | dollar is 50 cents or more, and decreased to the
nearest |
24 | | whole-dollar amount where the fractional part of a dollar is |
25 | | less
than 50 cents. |
26 | | 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
year |
5 | | being due by April 20 of such year; with the return for April, |
6 | | May and
June of a given year being due by July 20 of such year; |
7 | | with the return for
July, August and September of a given year |
8 | | being due by October 20 of such
year, and with the return for |
9 | | October, November and December of a given
year being due by |
10 | | January 20 of the following year. |
11 | | If the retailer is otherwise required to file a monthly or |
12 | | quarterly
return and if the retailer's average monthly tax |
13 | | liability with the
Department does not exceed $50, the |
14 | | Department may authorize his returns to
be filed on an annual |
15 | | basis, with the return for a given year being due by
January 20 |
16 | | of the following year. |
17 | | Such quarter annual and annual returns, as to form and |
18 | | substance,
shall be subject to the same requirements as |
19 | | monthly returns. |
20 | | Notwithstanding any other provision in this Act concerning |
21 | | the time
within which a retailer may file his return, in the |
22 | | case of any retailer
who ceases to engage in a kind of business |
23 | | which makes him responsible
for filing returns under this Act, |
24 | | such retailer shall file a final
return under this Act with the |
25 | | Department not more than one month after
discontinuing such |
26 | | business. |
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1 | | Where the same person has more than one business |
2 | | registered with the
Department under separate registrations |
3 | | under this Act, such person may
not file each return that is |
4 | | due as a single return covering all such
registered |
5 | | businesses, but shall file separate returns for each such
|
6 | | registered business. |
7 | | In addition, with respect to motor vehicles, watercraft,
|
8 | | aircraft, and trailers that are required to be registered with |
9 | | an agency of
this State, except as otherwise provided in this |
10 | | Section, every
retailer selling this kind of tangible personal |
11 | | property shall file,
with the Department, upon a form to be |
12 | | prescribed and supplied by the
Department, a separate return |
13 | | for each such item of tangible personal
property which the |
14 | | retailer sells, except that if, in the same
transaction, (i) a |
15 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
16 | | transfers more than one aircraft, watercraft, motor
vehicle or |
17 | | trailer to another aircraft, watercraft, motor vehicle
|
18 | | retailer or trailer retailer for the purpose of resale
or (ii) |
19 | | a retailer of aircraft, watercraft, motor vehicles, or |
20 | | trailers
transfers more than one aircraft, watercraft, motor |
21 | | vehicle, or trailer to a
purchaser for use as a qualifying |
22 | | rolling stock as provided in Section 2-5 of
this Act, then
that |
23 | | seller may report the transfer of all aircraft,
watercraft, |
24 | | motor vehicles or trailers involved in that transaction to the
|
25 | | Department on the same uniform invoice-transaction reporting |
26 | | return form. For
purposes of this Section, "watercraft" means |
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1 | | a Class 2, Class 3, or Class 4
watercraft as defined in Section |
2 | | 3-2 of the Boat Registration and Safety Act, a
personal |
3 | | watercraft, or any boat equipped with an inboard motor. |
4 | | In addition, with respect to motor vehicles, watercraft, |
5 | | aircraft, and trailers that are required to be registered with |
6 | | an agency of this State, every person who is engaged in the |
7 | | business of leasing or renting such items and who, in |
8 | | connection with such business, sells any such item to a |
9 | | retailer for the purpose of resale is, notwithstanding any |
10 | | other provision of this Section to the contrary, authorized to |
11 | | meet the return-filing requirement of this Act by reporting |
12 | | the transfer of all the aircraft, watercraft, motor vehicles, |
13 | | or trailers transferred for resale during a month to the |
14 | | Department on the same uniform invoice-transaction reporting |
15 | | return form on or before the 20th of the month following the |
16 | | month in which the transfer takes place. Notwithstanding any |
17 | | other provision of this Act to the contrary, all returns filed |
18 | | under this paragraph must be filed by electronic means in the |
19 | | manner and form as required by the Department. |
20 | | Any retailer who sells only motor vehicles, watercraft,
|
21 | | aircraft, or trailers that are required to be registered with |
22 | | an agency of
this State, so that all
retailers' occupation tax |
23 | | liability is required to be reported, and is
reported, on such |
24 | | transaction reporting returns and who is not otherwise
|
25 | | required to file monthly or quarterly returns, need not file |
26 | | monthly or
quarterly returns. However, those retailers shall |
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1 | | be required to
file returns on an annual basis. |
2 | | The transaction reporting return, in the case of motor |
3 | | vehicles
or trailers that are required to be registered with |
4 | | an agency of this
State, shall
be the same document as the |
5 | | Uniform Invoice referred to in Section 5-402
of the Illinois |
6 | | Vehicle Code and must show the name and address of the
seller; |
7 | | the name and address of the purchaser; the amount of the |
8 | | selling
price including the amount allowed by the retailer for |
9 | | traded-in
property, if any; the amount allowed by the retailer |
10 | | for the traded-in
tangible personal property, if any, to the |
11 | | extent to which Section 1 of
this Act allows an exemption for |
12 | | the value of traded-in property; the
balance payable after |
13 | | deducting such trade-in allowance from the total
selling |
14 | | price; the amount of tax due from the retailer with respect to
|
15 | | such transaction; the amount of tax collected from the |
16 | | purchaser by the
retailer on such transaction (or satisfactory |
17 | | evidence that such tax is
not due in that particular instance, |
18 | | if that is claimed to be the fact);
the place and date of the |
19 | | sale; a sufficient identification of the
property sold; such |
20 | | other information as is required in Section 5-402 of
the |
21 | | Illinois Vehicle Code, and such other information as the |
22 | | Department
may reasonably require. |
23 | | The transaction reporting return in the case of watercraft
|
24 | | or aircraft must show
the name and address of the seller; the |
25 | | name and address of the
purchaser; the amount of the selling |
26 | | price including the amount allowed
by the retailer for |
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1 | | traded-in property, if any; the amount allowed by
the retailer |
2 | | for the traded-in tangible personal property, if any, to
the |
3 | | extent to which Section 1 of this Act allows an exemption for |
4 | | the
value of traded-in property; the balance payable after |
5 | | deducting such
trade-in allowance from the total selling |
6 | | price; the amount of tax due
from the retailer with respect to |
7 | | such transaction; the amount of tax
collected from the |
8 | | purchaser by the retailer on such transaction (or
satisfactory |
9 | | evidence that such tax is not due in that particular
instance, |
10 | | if that is claimed to be the fact); the place and date of the
|
11 | | sale, a sufficient identification of the property sold, and |
12 | | such other
information as the Department may reasonably |
13 | | require. |
14 | | Such transaction reporting return shall be filed not later |
15 | | than 20
days after the day of delivery of the item that is |
16 | | being sold, but may
be filed by the retailer at any time sooner |
17 | | than that if he chooses to
do so. The transaction reporting |
18 | | return and tax remittance or proof of
exemption from the |
19 | | Illinois use tax may be transmitted to the Department
by way of |
20 | | the State agency with which, or State officer with whom the
|
21 | | tangible personal property must be titled or registered (if |
22 | | titling or
registration is required) if the Department and |
23 | | such agency or State
officer determine that this procedure |
24 | | will expedite the processing of
applications for title or |
25 | | registration. |
26 | | With each such transaction reporting return, the retailer |
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1 | | shall remit
the proper amount of tax due (or shall submit |
2 | | satisfactory evidence that
the sale is not taxable if that is |
3 | | the case), to the Department or its
agents, whereupon the |
4 | | Department shall issue, in the purchaser's name, a
use tax |
5 | | receipt (or a certificate of exemption if the Department is
|
6 | | satisfied that the particular sale is tax exempt) which such |
7 | | purchaser
may submit to the agency with which, or State |
8 | | officer with whom, he must
title or register the tangible |
9 | | personal property that is involved (if
titling or registration |
10 | | is required) in support of such purchaser's
application for an |
11 | | Illinois certificate or other evidence of title or
|
12 | | registration to such tangible personal property. |
13 | | No retailer's failure or refusal to remit tax under this |
14 | | Act
precludes a user, who has paid the proper tax to the |
15 | | retailer, from
obtaining his certificate of title or other |
16 | | evidence of title or
registration (if titling or registration |
17 | | is required) upon satisfying
the Department that such user has |
18 | | paid the proper tax (if tax is due) to
the retailer. The |
19 | | Department shall adopt appropriate rules to carry out
the |
20 | | mandate of this paragraph. |
21 | | If the user who would otherwise pay tax to the retailer |
22 | | wants the
transaction reporting return filed and the payment |
23 | | of the tax or proof
of exemption made to the Department before |
24 | | the retailer is willing to
take these actions and such user has |
25 | | not paid the tax to the retailer,
such user may certify to the |
26 | | fact of such delay by the retailer and may
(upon the Department |
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1 | | being satisfied of the truth of such certification)
transmit |
2 | | the information required by the transaction reporting return
|
3 | | and the remittance for tax or proof of exemption directly to |
4 | | the
Department and obtain his tax receipt or exemption |
5 | | determination, in
which event the transaction reporting return |
6 | | and tax remittance (if a
tax payment was required) shall be |
7 | | credited by the Department to the
proper retailer's account |
8 | | with the Department, but without the 2.1% or 1.75%
discount |
9 | | provided for in this Section being allowed. When the user pays
|
10 | | the tax directly to the Department, he shall pay the tax in the |
11 | | same
amount and in the same form in which it would be remitted |
12 | | if the tax had
been remitted to the Department by the retailer. |
13 | | Refunds made by the seller during the preceding return |
14 | | period to
purchasers, on account of tangible personal property |
15 | | returned to the
seller, shall be allowed as a deduction under |
16 | | subdivision 5 of his monthly
or quarterly return, as the case |
17 | | may be, in case the
seller had theretofore included the |
18 | | receipts from the sale of such
tangible personal property in a |
19 | | return filed by him and had paid the tax
imposed by this Act |
20 | | with respect to such receipts. |
21 | | Where the seller is a corporation, the return filed on |
22 | | behalf of such
corporation shall be signed by the president, |
23 | | vice-president, secretary
or treasurer or by the properly |
24 | | accredited agent of such corporation. |
25 | | Where the seller is a limited liability company, the |
26 | | return filed on behalf
of the limited liability company shall |
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1 | | be signed by a manager, member, or
properly accredited agent |
2 | | of the limited liability company. |
3 | | Except as provided in this Section, the retailer filing |
4 | | the return
under this Section shall, at the time of filing such |
5 | | return, pay to the
Department the amount of tax imposed by this |
6 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
7 | | on and after January 1, 1990, or $5 per
calendar year, |
8 | | whichever is greater, which is allowed to
reimburse the |
9 | | retailer for the expenses incurred in keeping records,
|
10 | | preparing and filing returns, remitting the tax and supplying |
11 | | data to
the Department on request. On and after January 1, |
12 | | 2021, a certified service provider, as defined in the Leveling |
13 | | the Playing Field for Illinois Retail Act, filing the return |
14 | | under this Section on behalf of a remote retailer shall, at the |
15 | | time of such return, pay to the Department the amount of tax |
16 | | imposed by this Act less a discount of 1.75%. A remote retailer |
17 | | using a certified service provider to file a return on its |
18 | | behalf, as provided in the Leveling the Playing Field for |
19 | | Illinois Retail Act, is not eligible for the discount. The |
20 | | discount under this Section is not allowed for the 1.25% |
21 | | portion of taxes paid on aviation fuel that is subject to the |
22 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
23 | | 47133. Any prepayment made pursuant to Section 2d
of this Act |
24 | | shall be included in the amount on which such
2.1% or 1.75% |
25 | | discount is computed. In the case of retailers who report
and |
26 | | pay the tax on a transaction by transaction basis, as provided |
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1 | | in this
Section, such discount shall be taken with each such |
2 | | tax remittance
instead of when such retailer files his |
3 | | periodic return. The discount allowed under this Section is |
4 | | allowed only for returns that are filed in the manner required |
5 | | by this Act. The Department may disallow the discount for |
6 | | retailers whose certificate of registration is revoked at the |
7 | | time the return is filed, but only if the Department's |
8 | | decision to revoke the certificate of registration has become |
9 | | final. |
10 | | Before October 1, 2000, if the taxpayer's average monthly |
11 | | tax liability
to the Department
under this Act, the Use Tax |
12 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
13 | | Act, excluding any liability for prepaid sales
tax to be |
14 | | remitted in accordance with Section 2d of this Act, was
|
15 | | $10,000
or more during the preceding 4 complete calendar |
16 | | quarters, he shall file a
return with the Department each |
17 | | month by the 20th day of the month next
following the month |
18 | | during which such tax liability is incurred and shall
make |
19 | | payments to the Department on or before the 7th, 15th, 22nd and |
20 | | last
day of the month during which such liability is incurred.
|
21 | | On and after October 1, 2000, if the taxpayer's average |
22 | | monthly tax liability
to the Department under this Act, the |
23 | | Use Tax Act, the Service Occupation Tax
Act, and the Service |
24 | | Use Tax Act, excluding any liability for prepaid sales tax
to |
25 | | be remitted in accordance with Section 2d of this Act, was |
26 | | $20,000 or more
during the preceding 4 complete calendar |
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1 | | quarters, he shall file a return with
the Department each |
2 | | month by the 20th day of the month next following the month
|
3 | | during which such tax liability is incurred and shall make |
4 | | payment to the
Department on or before the 7th, 15th, 22nd and |
5 | | last day of the month during
which such liability is incurred.
|
6 | | If the month
during which such tax liability is incurred began |
7 | | prior to January 1, 1985,
each payment shall be in an amount |
8 | | equal to 1/4 of the taxpayer's actual
liability for the month |
9 | | or an amount set by the Department not to exceed
1/4 of the |
10 | | average monthly liability of the taxpayer to the Department |
11 | | for
the preceding 4 complete calendar quarters (excluding the |
12 | | month of highest
liability and the month of lowest liability |
13 | | in such 4 quarter period). If
the month during which such tax |
14 | | liability is incurred begins on or after
January 1, 1985 and |
15 | | prior to January 1, 1987, each payment shall be in an
amount |
16 | | equal to 22.5% of the taxpayer's actual liability for the |
17 | | month or
27.5% of the taxpayer's liability for the same |
18 | | calendar
month of the preceding year. If the month during |
19 | | which such tax
liability is incurred begins on or after |
20 | | January 1, 1987 and prior to
January 1, 1988, each payment |
21 | | shall be in an amount equal to 22.5% of the
taxpayer's actual |
22 | | liability for the month or 26.25% of the taxpayer's
liability |
23 | | for the same calendar month of the preceding year. If the month
|
24 | | during which such tax liability is incurred begins on or after |
25 | | January 1,
1988, and prior to January 1, 1989, or begins on or |
26 | | after January 1, 1996, each
payment shall be in an amount
equal |
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1 | | to 22.5% of the taxpayer's actual liability for the month or |
2 | | 25% of
the taxpayer's liability for the same calendar month of |
3 | | the preceding year. If
the month during which such tax |
4 | | liability is incurred begins on or after
January 1, 1989, and |
5 | | prior to January 1, 1996, each payment shall be in an
amount |
6 | | equal to 22.5% of the
taxpayer's actual liability for the |
7 | | month or 25% of the taxpayer's
liability for the same calendar |
8 | | month of the preceding year or 100% of the
taxpayer's actual |
9 | | liability for the quarter monthly reporting period. The
amount |
10 | | of such quarter monthly payments shall be credited against
the |
11 | | final tax liability of the taxpayer's return for that month. |
12 | | Before
October 1, 2000, once
applicable, the requirement of |
13 | | the making of quarter monthly payments to
the Department by |
14 | | taxpayers having an average monthly tax liability of
$10,000 |
15 | | or more as determined in the manner provided above
shall |
16 | | continue
until such taxpayer's average monthly liability to |
17 | | the Department during
the preceding 4 complete calendar |
18 | | quarters (excluding the month of highest
liability and the |
19 | | month of lowest liability) is less than
$9,000, or until
such |
20 | | taxpayer's average monthly liability to the Department as |
21 | | computed for
each calendar quarter of the 4 preceding complete |
22 | | calendar quarter period
is less than $10,000. However, if a |
23 | | taxpayer can show the
Department that
a substantial change in |
24 | | the taxpayer's business has occurred which causes
the taxpayer |
25 | | to anticipate that his average monthly tax liability for the
|
26 | | reasonably foreseeable future will fall below the $10,000 |
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1 | | threshold
stated above, then
such taxpayer
may petition the |
2 | | Department for a change in such taxpayer's reporting
status. |
3 | | On and after October 1, 2000, once applicable, the requirement |
4 | | of
the making of quarter monthly payments to the Department by |
5 | | taxpayers having an
average monthly tax liability of $20,000 |
6 | | or more as determined in the manner
provided above shall |
7 | | continue until such taxpayer's average monthly liability
to |
8 | | the Department during the preceding 4 complete calendar |
9 | | quarters (excluding
the month of highest liability and the |
10 | | month of lowest liability) is less than
$19,000 or until such |
11 | | taxpayer's average monthly liability to the Department as
|
12 | | computed for each calendar quarter of the 4 preceding complete |
13 | | calendar quarter
period is less than $20,000. However, if a |
14 | | taxpayer can show the Department
that a substantial change in |
15 | | the taxpayer's business has occurred which causes
the taxpayer |
16 | | to anticipate that his average monthly tax liability for the
|
17 | | reasonably foreseeable future will fall below the $20,000 |
18 | | threshold stated
above, then such taxpayer may petition the |
19 | | Department for a change in such
taxpayer's reporting status. |
20 | | The Department shall change such taxpayer's
reporting status
|
21 | | unless it finds that such change is seasonal in nature and not |
22 | | likely to be
long term. If any such quarter monthly payment is |
23 | | not paid at the time or
in the amount required by this Section, |
24 | | then the taxpayer shall be liable for
penalties and interest |
25 | | on the difference
between the minimum amount due as a payment |
26 | | and the amount of such quarter
monthly payment actually and |
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1 | | timely paid, except insofar as the
taxpayer has previously |
2 | | made payments for that month to the Department in
excess of the |
3 | | minimum payments previously due as provided in this Section.
|
4 | | The Department shall make reasonable rules and regulations to |
5 | | govern the
quarter monthly payment amount and quarter monthly |
6 | | payment dates for
taxpayers who file on other than a calendar |
7 | | monthly basis. |
8 | | The provisions of this paragraph apply before October 1, |
9 | | 2001.
Without regard to whether a taxpayer is required to make |
10 | | quarter monthly
payments as specified above, any taxpayer who |
11 | | is required by Section 2d
of this Act to collect and remit |
12 | | prepaid taxes and has collected prepaid
taxes which average in |
13 | | excess of $25,000 per month during the preceding
2 complete |
14 | | calendar quarters, shall file a return with the Department as
|
15 | | required by Section 2f and shall make payments to the |
16 | | Department on or before
the 7th, 15th, 22nd and last day of the |
17 | | month during which such liability
is incurred. If the month |
18 | | during which such tax liability is incurred
began prior to |
19 | | September 1, 1985 (the effective date of Public Act 84-221), |
20 | | each
payment shall be in an amount not less than 22.5% of the |
21 | | taxpayer's actual
liability under Section 2d. If the month |
22 | | during which such tax liability
is incurred begins on or after |
23 | | January 1, 1986, each payment shall be in an
amount equal to |
24 | | 22.5% of the taxpayer's actual liability for the month or
|
25 | | 27.5% of the taxpayer's liability for the same calendar month |
26 | | of the
preceding calendar year. If the month during which such |
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1 | | tax liability is
incurred begins on or after January 1, 1987, |
2 | | each payment shall be in an
amount equal to 22.5% of the |
3 | | taxpayer's actual liability for the month or
26.25% of the |
4 | | taxpayer's liability for the same calendar month of the
|
5 | | preceding year. The amount of such quarter monthly payments |
6 | | shall be
credited against the final tax liability of the |
7 | | taxpayer's return for that
month filed under this Section or |
8 | | Section 2f, as the case may be. Once
applicable, the |
9 | | requirement of the making of quarter monthly payments to
the |
10 | | Department pursuant to this paragraph shall continue until |
11 | | such
taxpayer's average monthly prepaid tax collections during |
12 | | the preceding 2
complete calendar quarters is $25,000 or less. |
13 | | If any such quarter monthly
payment is not paid at the time or |
14 | | in the amount required, the taxpayer
shall be liable for |
15 | | penalties and interest on such difference, except
insofar as |
16 | | the taxpayer has previously made payments for that month in
|
17 | | excess of the minimum payments previously due. |
18 | | The provisions of this paragraph apply on and after |
19 | | October 1, 2001.
Without regard to whether a taxpayer is |
20 | | required to make quarter monthly
payments as specified above, |
21 | | any taxpayer who is required by Section 2d of this
Act to |
22 | | collect and remit prepaid taxes and has collected prepaid |
23 | | taxes that
average in excess of $20,000 per month during the |
24 | | preceding 4 complete calendar
quarters shall file a return |
25 | | with the Department as required by Section 2f
and shall make |
26 | | payments to the Department on or before the 7th, 15th, 22nd and
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1 | | last day of the month during which the liability is incurred. |
2 | | Each payment
shall be in an amount equal to 22.5% of the |
3 | | taxpayer's actual liability for the
month or 25% of the |
4 | | taxpayer's liability for the same calendar month of the
|
5 | | preceding year. The amount of the quarter monthly payments |
6 | | shall be credited
against the final tax liability of the |
7 | | taxpayer's return for that month filed
under this Section or |
8 | | Section 2f, as the case may be. Once applicable, the
|
9 | | requirement of the making of quarter monthly payments to the |
10 | | Department
pursuant to this paragraph shall continue until the |
11 | | taxpayer's average monthly
prepaid tax collections during the |
12 | | preceding 4 complete calendar quarters
(excluding the month of |
13 | | highest liability and the month of lowest liability) is
less |
14 | | than $19,000 or until such taxpayer's average monthly |
15 | | liability to the
Department as computed for each calendar |
16 | | quarter of the 4 preceding complete
calendar quarters is less |
17 | | than $20,000. If any such quarter monthly payment is
not paid |
18 | | at the time or in the amount required, the taxpayer shall be |
19 | | liable
for penalties and interest on such difference, except |
20 | | insofar as the taxpayer
has previously made payments for that |
21 | | month in excess of the minimum payments
previously due. |
22 | | If any payment provided for in this Section exceeds
the |
23 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
24 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
25 | | shown on an original
monthly return, the Department shall, if |
26 | | requested by the taxpayer, issue to
the taxpayer a credit |
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1 | | memorandum no later than 30 days after the date of
payment. The |
2 | | credit evidenced by such credit memorandum may
be assigned by |
3 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
4 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
5 | | in
accordance with reasonable rules and regulations to be |
6 | | prescribed by the
Department. If no such request is made, the |
7 | | taxpayer may credit such excess
payment against tax liability |
8 | | subsequently to be remitted to the Department
under this Act, |
9 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
10 | | Use Tax Act, in accordance with reasonable rules and |
11 | | regulations
prescribed by the Department. If the Department |
12 | | subsequently determined
that all or any part of the credit |
13 | | taken was not actually due to the
taxpayer, the taxpayer's |
14 | | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or |
15 | | 1.75% of the difference between the credit taken and that
|
16 | | actually due, and that taxpayer shall be liable for penalties |
17 | | and interest
on such difference. |
18 | | If a retailer of motor fuel is entitled to a credit under |
19 | | Section 2d of
this Act which exceeds the taxpayer's liability |
20 | | to the Department under
this Act for the month for which the |
21 | | taxpayer is filing a return, the
Department shall issue the |
22 | | taxpayer a credit memorandum for the excess. |
23 | | Beginning January 1, 1990, each month the Department shall |
24 | | pay into
the Local Government Tax Fund, a special fund in the |
25 | | State treasury which
is hereby created, the net revenue |
26 | | realized for the preceding month from
the 1% tax imposed under |
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1 | | this Act. |
2 | | Beginning January 1, 1990, each month the Department shall |
3 | | pay into
the County and Mass Transit District Fund, a special |
4 | | fund in the State
treasury which is hereby created, 4% of the |
5 | | net revenue realized
for the preceding month from the 6.25% |
6 | | general rate other than aviation fuel sold on or after |
7 | | December 1, 2019. This exception for aviation fuel only |
8 | | applies for so long as the revenue use requirements of 49 |
9 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
10 | | Beginning August 1, 2000, each
month the Department shall |
11 | | pay into the
County and Mass Transit District Fund 20% of the |
12 | | net revenue realized for the
preceding month from the 1.25% |
13 | | rate on the selling price of motor fuel and
gasohol. Beginning |
14 | | September 1, 2010, each month the Department shall pay into |
15 | | the County and Mass Transit District Fund 20% of the net |
16 | | revenue realized for the preceding month from the 1.25% rate |
17 | | on the selling price of sales tax holiday items. |
18 | | Beginning January 1, 1990, each month the Department shall |
19 | | pay into
the Local Government Tax Fund 16% of the net revenue |
20 | | realized for the
preceding month from the 6.25% general rate |
21 | | on the selling price of
tangible personal property other than |
22 | | aviation fuel sold on or after December 1, 2019. This |
23 | | exception for aviation fuel only applies for so long as the |
24 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
25 | | 47133 are binding on the State. |
26 | | For aviation fuel sold on or after December 1, 2019, each |
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1 | | month the Department shall pay into the State Aviation Program |
2 | | Fund 20% of the net revenue realized for the preceding month |
3 | | from the 6.25% general rate on the selling price of aviation |
4 | | fuel, less an amount estimated by the Department to be |
5 | | required for refunds of the 20% portion of the tax on aviation |
6 | | fuel under this Act, which amount shall be deposited into the |
7 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
8 | | pay moneys into the State Aviation Program Fund and the |
9 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
10 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
11 | | U.S.C. 47133 are binding on the State. |
12 | | Beginning August 1, 2000, each
month the Department shall |
13 | | pay into the
Local Government Tax Fund 80% of the net revenue |
14 | | realized for the preceding
month from the 1.25% rate on the |
15 | | selling price of motor fuel and gasohol. Beginning September |
16 | | 1, 2010, each month the Department shall pay into the Local |
17 | | Government Tax Fund 80% of the net revenue realized for the |
18 | | preceding month from the 1.25% rate on the selling price of |
19 | | sales tax holiday items. |
20 | | Beginning October 1, 2009, each month the Department shall |
21 | | pay into the Capital Projects Fund an amount that is equal to |
22 | | an amount estimated by the Department to represent 80% of the |
23 | | net revenue realized for the preceding month from the sale of |
24 | | candy, grooming and hygiene products, and soft drinks that had |
25 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
26 | | are now taxed at 6.25%. |
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1 | | Beginning July 1, 2011, each
month the Department shall |
2 | | pay into the Clean Air Act Permit Fund 80% of the net revenue |
3 | | realized for the
preceding month from the 6.25% general rate |
4 | | on the selling price of sorbents used in Illinois in the |
5 | | process of sorbent injection as used to comply with the |
6 | | Environmental Protection Act or the federal Clean Air Act, but |
7 | | the total payment into the Clean Air Act Permit Fund under this |
8 | | Act and the Use Tax Act shall not exceed $2,000,000 in any |
9 | | fiscal year. |
10 | | Beginning July 1, 2013, each month the Department shall |
11 | | pay into the Underground Storage Tank Fund from the proceeds |
12 | | collected under this Act, the Use Tax Act, the Service Use Tax |
13 | | Act, and the Service Occupation Tax Act an amount equal to the |
14 | | average monthly deficit in the Underground Storage Tank Fund |
15 | | during the prior year, as certified annually by the Illinois |
16 | | Environmental Protection Agency, but the total payment into |
17 | | the Underground Storage Tank Fund under this Act, the Use Tax |
18 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
19 | | Act shall not exceed $18,000,000 in any State fiscal year. As |
20 | | used in this paragraph, the "average monthly deficit" shall be |
21 | | equal to the difference between the average monthly claims for |
22 | | payment by the fund and the average monthly revenues deposited |
23 | | into the fund, excluding payments made pursuant to this |
24 | | paragraph. |
25 | | Beginning July 1, 2015, of the remainder of the moneys |
26 | | received by the Department under the Use Tax Act, the Service |
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1 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
2 | | month the Department shall deposit $500,000 into the State |
3 | | Crime Laboratory Fund. |
4 | | Of the remainder of the moneys received by the Department |
5 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
6 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
7 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
8 | | Build Illinois Fund; provided, however,
that if in any fiscal |
9 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
10 | | may be, of the moneys received by the Department and required |
11 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
12 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
13 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
14 | | being hereinafter called the "Tax
Acts" and such aggregate of |
15 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
16 | | called the "Tax Act Amount", and (2) the amount
transferred to |
17 | | the Build Illinois Fund from the State and Local Sales Tax
|
18 | | Reform Fund shall be less than the Annual Specified Amount (as |
19 | | hereinafter
defined), an amount equal to the difference shall |
20 | | be immediately paid into
the Build Illinois Fund from other |
21 | | moneys received by the Department
pursuant to the Tax Acts; |
22 | | the "Annual Specified Amount" means the amounts
specified |
23 | | below for fiscal years 1986 through 1993: |
|
24 | | Fiscal Year | Annual Specified Amount | |
25 | | 1986 | $54,800,000 | |
26 | | 1987 | $76,650,000 | |
|
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1 | | 1988 | $80,480,000 | |
2 | | 1989 | $88,510,000 | |
3 | | 1990 | $115,330,000 | |
4 | | 1991 | $145,470,000 | |
5 | | 1992 | $182,730,000 | |
6 | | 1993 | $206,520,000; |
|
7 | | and means the Certified Annual Debt Service Requirement (as |
8 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
9 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
10 | | each fiscal year thereafter; and
further provided, that if on |
11 | | the last business day of any month the sum of
(1) the Tax Act |
12 | | Amount required to be deposited into the Build Illinois
Bond |
13 | | Account in the Build Illinois Fund during such month and (2) |
14 | | the
amount transferred to the Build Illinois Fund from the |
15 | | State and Local
Sales Tax Reform Fund shall have been less than |
16 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
17 | | difference shall be immediately
paid into the Build Illinois |
18 | | Fund from other moneys received by the
Department pursuant to |
19 | | the Tax Acts; and, further provided, that in no
event shall the |
20 | | payments required under the preceding proviso result in
|
21 | | aggregate payments into the Build Illinois Fund pursuant to |
22 | | this clause (b)
for any fiscal year in excess of the greater of |
23 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
24 | | such fiscal year. The amounts payable
into the Build Illinois |
25 | | Fund under clause (b) of the first sentence in this
paragraph |
26 | | shall be payable only until such time as the aggregate amount |
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1 | | on
deposit under each trust indenture securing Bonds issued |
2 | | and outstanding
pursuant to the Build Illinois Bond Act is |
3 | | sufficient, taking into account
any future investment income, |
4 | | to fully provide, in accordance with such
indenture, for the |
5 | | defeasance of or the payment of the principal of,
premium, if |
6 | | any, and interest on the Bonds secured by such indenture and on
|
7 | | any Bonds expected to be issued thereafter and all fees and |
8 | | costs payable
with respect thereto, all as certified by the |
9 | | Director of the Bureau of the
Budget (now Governor's Office of |
10 | | Management and Budget). If on the last
business day of any |
11 | | month in which Bonds are
outstanding pursuant to the Build |
12 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
13 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
14 | | month shall be less than the amount required to be transferred
|
15 | | in such month from the Build Illinois Bond Account to the Build |
16 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
17 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
18 | | deficiency shall be immediately
paid from other moneys |
19 | | received by the Department pursuant to the Tax Acts
to the |
20 | | Build Illinois Fund; provided, however, that any amounts paid |
21 | | to the
Build Illinois Fund in any fiscal year pursuant to this |
22 | | sentence shall be
deemed to constitute payments pursuant to |
23 | | clause (b) of the first sentence
of this paragraph and shall |
24 | | reduce the amount otherwise payable for such
fiscal year |
25 | | pursuant to that clause (b). The moneys received by the
|
26 | | Department pursuant to this Act and required to be deposited |
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1 | | into the Build
Illinois Fund are subject to the pledge, claim |
2 | | and charge set forth in
Section 12 of the Build Illinois Bond |
3 | | 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 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 |
3 | | Deposit", has been deposited. |
4 | | Subject to payment of amounts into the Capital Projects |
5 | | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, |
6 | | and the McCormick Place Expansion Project Fund pursuant to the |
7 | | preceding paragraphs or in any amendments thereto hereafter |
8 | | enacted, for aviation fuel sold on or after December 1, 2019, |
9 | | the Department shall each month deposit into the Aviation Fuel |
10 | | Sales Tax Refund Fund an amount estimated by the Department to |
11 | | be required for refunds of the 80% portion of the tax on |
12 | | aviation fuel under this Act. The Department shall only |
13 | | deposit moneys into the Aviation Fuel Sales Tax Refund Fund |
14 | | under this paragraph for so long as the revenue use |
15 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
16 | | binding on the State. |
17 | | Subject to payment of amounts into the Build Illinois Fund |
18 | | and the
McCormick Place Expansion Project Fund pursuant to the |
19 | | preceding paragraphs
or in any amendments
thereto hereafter |
20 | | enacted, beginning July 1, 1993 and ending on September 30, |
21 | | 2013, the Department shall each
month pay into the Illinois |
22 | | Tax Increment Fund 0.27% of 80% of the net revenue
realized for |
23 | | the preceding month from the 6.25% general rate on the selling
|
24 | | price of tangible personal property. |
25 | | Subject to payment of amounts into the Build Illinois Fund |
26 | | and the
McCormick Place Expansion Project Fund pursuant to the |
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1 | | preceding paragraphs or in any
amendments thereto hereafter |
2 | | enacted, beginning with the receipt of the first
report of |
3 | | taxes paid by an eligible business and continuing for a |
4 | | 25-year
period, the Department shall each month pay into the |
5 | | Energy Infrastructure
Fund 80% of the net revenue realized |
6 | | from the 6.25% general rate on the
selling price of |
7 | | Illinois-mined coal that was sold to an eligible business.
For |
8 | | purposes of this paragraph, the term "eligible business" means |
9 | | a new
electric generating facility certified pursuant to |
10 | | Section 605-332 of the
Department of Commerce and Economic |
11 | | Opportunity
Law of the Civil Administrative Code of Illinois. |
12 | | Subject to payment of amounts into the Build Illinois |
13 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
14 | | Tax Increment Fund, and the Energy Infrastructure Fund |
15 | | pursuant to the preceding paragraphs or in any amendments to |
16 | | this Section hereafter enacted, beginning on the first day of |
17 | | the first calendar month to occur on or after August 26, 2014 |
18 | | (the effective date of Public Act 98-1098), each month, from |
19 | | the collections made under Section 9 of the Use Tax Act, |
20 | | Section 9 of the Service Use Tax Act, Section 9 of the Service |
21 | | Occupation Tax Act, and Section 3 of the Retailers' Occupation |
22 | | Tax Act, the Department shall pay into the Tax Compliance and |
23 | | Administration Fund, to be used, subject to appropriation, to |
24 | | fund additional auditors and compliance personnel at the |
25 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
26 | | the cash receipts collected during the preceding fiscal year |
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1 | | by the Audit Bureau of the Department under the Use Tax Act, |
2 | | the Service Use Tax Act, the Service Occupation Tax Act, the |
3 | | Retailers' Occupation Tax Act, and associated local occupation |
4 | | and use taxes administered by the Department. |
5 | | Subject to payments of amounts into the Build Illinois |
6 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
7 | | Tax Increment Fund, the Energy Infrastructure Fund, and the |
8 | | Tax Compliance and Administration Fund as provided in this |
9 | | Section, beginning on July 1, 2018 the Department shall pay |
10 | | each month into the Downstate Public Transportation Fund the |
11 | | moneys required to be so paid under Section 2-3 of the |
12 | | Downstate Public Transportation Act. |
13 | | Subject to successful execution and delivery of a |
14 | | public-private agreement between the public agency and private |
15 | | entity and completion of the civic build, beginning on July 1, |
16 | | 2023, of the remainder of the moneys received by the |
17 | | Department under the Use Tax Act, the Service Use Tax Act, the |
18 | | Service Occupation Tax Act, and this Act, the Department shall |
19 | | deposit the following specified deposits in the aggregate from |
20 | | collections under the Use Tax Act, the Service Use Tax Act, the |
21 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
22 | | Act, as required under Section 8.25g of the State Finance Act |
23 | | for distribution consistent with the Public-Private |
24 | | Partnership for Civic and Transit Infrastructure Project Act. |
25 | | The moneys received by the Department pursuant to this Act and |
26 | | required to be deposited into the Civic and Transit |
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1 | | Infrastructure Fund are subject to the pledge, claim and |
2 | | charge set forth in Section 25-55 of the Public-Private |
3 | | Partnership for Civic and Transit Infrastructure Project Act. |
4 | | As used in this paragraph, "civic build", "private entity", |
5 | | "public-private agreement", and "public agency" have the |
6 | | meanings provided in Section 25-10 of the Public-Private |
7 | | Partnership for Civic and Transit Infrastructure Project Act. |
8 | | Fiscal Year .............................Total Deposit |
9 | | 2024 .....................................$200,000,000 |
10 | | 2025 ....................................$206,000,000 |
11 | | 2026 ....................................$212,200,000 |
12 | | 2027 ....................................$218,500,000 |
13 | | 2028 ....................................$225,100,000 |
14 | | 2029 ....................................$288,700,000 |
15 | | 2030 ....................................$298,900,000 |
16 | | 2031 ....................................$309,300,000 |
17 | | 2032 ....................................$320,100,000 |
18 | | 2033 ....................................$331,200,000 |
19 | | 2034 ....................................$341,200,000 |
20 | | 2035 ....................................$351,400,000 |
21 | | 2036 ....................................$361,900,000 |
22 | | 2037 ....................................$372,800,000 |
23 | | 2038 ....................................$384,000,000 |
24 | | 2039 ....................................$395,500,000 |
25 | | 2040 ....................................$407,400,000 |
26 | | 2041 ....................................$419,600,000 |
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1 | | 2042 ....................................$432,200,000 |
2 | | 2043 ....................................$445,100,000 |
3 | | Beginning July 1, 2021 and until July 1, 2022, subject to |
4 | | the payment of amounts into the County and Mass Transit |
5 | | District Fund, the Local Government Tax Fund, the Build |
6 | | Illinois Fund, the McCormick Place Expansion Project Fund, the |
7 | | Illinois Tax Increment Fund, the Energy Infrastructure Fund, |
8 | | and the Tax Compliance and Administration Fund as provided in |
9 | | this Section, the Department shall pay each month into the |
10 | | Road Fund the amount estimated to represent 16% of the net |
11 | | revenue realized from the taxes imposed on motor fuel and |
12 | | gasohol. Beginning July 1, 2022 and until July 1, 2023, |
13 | | subject to the payment of amounts into the County and Mass |
14 | | Transit District Fund, the Local Government Tax Fund, the |
15 | | Build Illinois Fund, the McCormick Place Expansion Project |
16 | | Fund, the Illinois Tax Increment Fund, the Energy |
17 | | Infrastructure Fund, and the Tax Compliance and Administration |
18 | | Fund as provided in this Section, the Department shall pay |
19 | | each month into the Road Fund the amount estimated to |
20 | | represent 32% of the net revenue realized from the taxes |
21 | | imposed on motor fuel and gasohol. Beginning July 1, 2023 and |
22 | | until July 1, 2024, subject to the payment of amounts into the |
23 | | County and Mass Transit District Fund, the Local Government |
24 | | Tax Fund, the Build Illinois Fund, the McCormick Place |
25 | | Expansion Project Fund, the Illinois Tax Increment Fund, the |
26 | | Energy Infrastructure Fund, and the Tax Compliance and |
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1 | | Administration Fund as provided in this Section, the |
2 | | Department shall pay each month into the Road Fund the amount |
3 | | estimated to represent 48% of the net revenue realized from |
4 | | the taxes imposed on motor fuel and gasohol. Beginning July 1, |
5 | | 2024 and until July 1, 2025, subject to the payment of amounts |
6 | | into the County and Mass Transit District Fund, the Local |
7 | | Government Tax Fund, the Build Illinois Fund, the McCormick |
8 | | Place Expansion Project Fund, the Illinois Tax Increment Fund, |
9 | | the Energy Infrastructure Fund, and the Tax Compliance and |
10 | | Administration Fund as provided in this Section, the |
11 | | Department shall pay each month into the Road Fund the amount |
12 | | estimated to represent 64% of the net revenue realized from |
13 | | the taxes imposed on motor fuel and gasohol. Beginning on July |
14 | | 1, 2025, subject to the payment of amounts into the County and |
15 | | Mass Transit District Fund, the Local Government Tax Fund, the |
16 | | Build Illinois Fund, the McCormick Place Expansion Project |
17 | | Fund, the Illinois Tax Increment Fund, the Energy |
18 | | Infrastructure Fund, and the Tax Compliance and Administration |
19 | | Fund as provided in this Section, the Department shall pay |
20 | | each month into the Road Fund the amount estimated to |
21 | | represent 80% of the net revenue realized from the taxes |
22 | | imposed on motor fuel and gasohol. As used in this paragraph |
23 | | "motor fuel" has the meaning given to that term in Section 1.1 |
24 | | of the Motor Fuel Tax Act, and "gasohol" has the meaning given |
25 | | to that term in Section 3-40 of the Use Tax Act. |
26 | | Of the remainder of the moneys received by the Department |
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1 | | pursuant to
this Act, 75% thereof shall be paid into the State |
2 | | Treasury and 25% shall
be reserved in a special account and |
3 | | used only for the transfer to the
Common School Fund as part of |
4 | | the monthly transfer from the General Revenue
Fund in |
5 | | accordance with Section 8a of the State Finance Act. |
6 | | The Department may, upon separate written notice to a |
7 | | taxpayer,
require the taxpayer to prepare and file with the |
8 | | Department on a form
prescribed by the Department within not |
9 | | less than 60 days after receipt
of the notice an annual |
10 | | information return for the tax year specified in
the notice. |
11 | | Such annual return to the Department shall include a
statement |
12 | | of gross receipts as shown by the retailer's last Federal |
13 | | income
tax return. If the total receipts of the business as |
14 | | reported in the
Federal income tax return do not agree with the |
15 | | gross receipts reported to
the Department of Revenue for the |
16 | | same period, the retailer shall attach
to his annual return a |
17 | | schedule showing a reconciliation of the 2
amounts and the |
18 | | reasons for the difference. The retailer's annual
return to |
19 | | the Department shall also disclose the cost of goods sold by
|
20 | | the retailer during the year covered by such return, opening |
21 | | and closing
inventories of such goods for such year, costs of |
22 | | goods used from stock
or taken from stock and given away by the |
23 | | retailer during such year,
payroll information of the |
24 | | retailer's business during such year and any
additional |
25 | | reasonable information which the Department deems would be
|
26 | | helpful in determining the accuracy of the monthly, quarterly |
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1 | | or annual
returns filed by such retailer as provided for in |
2 | | this Section. |
3 | | If the annual information return required by this Section |
4 | | is not
filed when and as required, the taxpayer shall be liable |
5 | | as follows: |
6 | | (i) Until January 1, 1994, the taxpayer shall be |
7 | | liable
for a penalty equal to 1/6 of 1% of the tax due from |
8 | | such taxpayer under
this Act during the period to be |
9 | | covered by the annual return for each
month or fraction of |
10 | | a month until such return is filed as required, the
|
11 | | penalty to be assessed and collected in the same manner as |
12 | | any other
penalty provided for in this Act. |
13 | | (ii) On and after January 1, 1994, the taxpayer shall |
14 | | be
liable for a penalty as described in Section 3-4 of the |
15 | | Uniform Penalty and
Interest Act. |
16 | | The chief executive officer, proprietor, owner or highest |
17 | | ranking
manager shall sign the annual return to certify the |
18 | | accuracy of the
information contained therein. Any person who |
19 | | willfully signs the
annual return containing false or |
20 | | inaccurate information shall be guilty
of perjury and punished |
21 | | accordingly. The annual return form prescribed
by the |
22 | | Department shall include a warning that the person signing the
|
23 | | return may be liable for perjury. |
24 | | The provisions of this Section concerning the filing of an |
25 | | annual
information return do not apply to a retailer who is not |
26 | | required to
file an income tax return with the United States |
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1 | | Government. |
2 | | As soon as possible after the first day of each month, upon |
3 | | certification
of the Department of Revenue, the Comptroller |
4 | | shall order transferred and
the Treasurer shall transfer from |
5 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
6 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
7 | | for the second preceding
month.
Beginning April 1, 2000, this |
8 | | transfer is no longer required
and shall not be made. |
9 | | Net revenue realized for a month shall be the revenue |
10 | | collected by the
State pursuant to this Act, less the amount |
11 | | paid out during that month as
refunds to taxpayers for |
12 | | overpayment of liability. |
13 | | For greater simplicity of administration, manufacturers, |
14 | | importers
and wholesalers whose products are sold at retail in |
15 | | Illinois by
numerous retailers, and who wish to do so, may |
16 | | assume the responsibility
for accounting and paying to the |
17 | | Department all tax accruing under this
Act with respect to |
18 | | such sales, if the retailers who are affected do not
make |
19 | | written objection to the Department to this arrangement. |
20 | | Any person who promotes, organizes, provides retail |
21 | | selling space for
concessionaires or other types of sellers at |
22 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
23 | | local fairs, art shows, flea markets and similar
exhibitions |
24 | | or events, including any transient merchant as defined by |
25 | | Section 2
of the Transient Merchant Act of 1987, is required to |
26 | | file a report with the
Department providing the name of the |
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1 | | merchant's business, the name of the
person or persons engaged |
2 | | in merchant's business, the permanent address and
Illinois |
3 | | Retailers Occupation Tax Registration Number of the merchant, |
4 | | the
dates and location of the event and other reasonable |
5 | | information that the
Department may require. The report must |
6 | | be filed not later than the 20th day
of the month next |
7 | | following the month during which the event with retail sales
|
8 | | was held. Any person who fails to file a report required by |
9 | | this Section
commits a business offense and is subject to a |
10 | | fine not to exceed $250. |
11 | | Any person engaged in the business of selling tangible |
12 | | personal
property at retail as a concessionaire or other type |
13 | | of seller at the
Illinois State Fair, county fairs, art shows, |
14 | | flea markets and similar
exhibitions or events, or any |
15 | | transient merchants, as defined by Section 2
of the Transient |
16 | | Merchant Act of 1987, may be required to make a daily report
of |
17 | | the amount of such sales to the Department and to make a daily |
18 | | payment of
the full amount of tax due. The Department shall |
19 | | impose this
requirement when it finds that there is a |
20 | | significant risk of loss of
revenue to the State at such an |
21 | | exhibition or event. Such a finding
shall be based on evidence |
22 | | that a substantial number of concessionaires
or other sellers |
23 | | who are not residents of Illinois will be engaging in
the |
24 | | business of selling tangible personal property at retail at |
25 | | the
exhibition or event, or other evidence of a significant |
26 | | risk of loss of revenue
to the State. The Department shall |
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1 | | notify concessionaires and other sellers
affected by the |
2 | | imposition of this requirement. In the absence of
notification |
3 | | by the Department, the concessionaires and other sellers
shall |
4 | | file their returns as otherwise required in this Section. |
5 | | (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; |
6 | | 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. |
7 | | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
8 | | 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised |
9 | | 12-7-21.) |
10 | | Section 15. The Property Tax Code is amended by changing |
11 | | Sections 4-10 and 17-20 as follows:
|
12 | | (35 ILCS 200/4-10)
|
13 | | Sec. 4-10. Compensation for Certified Illinois Assessing |
14 | | Officers. Subject
to the requirements for continued training, |
15 | | any supervisor of assessments,
assessor, deputy assessor or |
16 | | member of a board of review in any county who has
earned a
|
17 | | Certified Illinois Assessing Officers Certificate from the |
18 | | Illinois Property
Assessment Institute shall receive from the |
19 | | State, out of funds appropriated to
the Department from the |
20 | | Personal Property Tax Replacement Fund, additional |
21 | | compensation of $500 per year.
|
22 | | To receive a Certified Illinois Assessing Officer
|
23 | | certificate, a person shall complete successfully and
pass |
24 | | examinations on a basic course in assessment practice approved |
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1 | | by the
Department and conducted by the Institute and |
2 | | additional courses totaling
not less than 60 class hours that |
3 | | are designated and approved by the
Department, on the cost, |
4 | | market and income approaches to value, mass
appraisal |
5 | | techniques, and property tax administration.
|
6 | | To continue to be eligible for the additional |
7 | | compensation, a Certified
Illinois Assessing Officer must |
8 | | complete successfully a minimum of 15 class
hours requiring a |
9 | | written examination, and the equivalent of one seminar course
|
10 | | of 15 class hours which does not require a written |
11 | | examination, in each year
for which additional compensation is |
12 | | sought after receipt of the certificate.
The Department shall |
13 | | designate and approve courses acceptable for additional
|
14 | | training, including courses in business and computer |
15 | | techniques, and class
hours applicable to each course. The |
16 | | Department shall specify procedures for
certifying the |
17 | | completion of the additional training.
|
18 | | The courses and training shall be conducted annually in a |
19 | | manner and format deemed appropriate by the Department at |
20 | | various convenient
locations throughout the State. At least |
21 | | one course shall be conducted annually
in each county with |
22 | | more than 400,000 inhabitants .
|
23 | | (Source: P.A. 97-72, eff. 7-1-11.)
|
24 | | (35 ILCS 200/17-20)
|
25 | | Sec. 17-20. Hearing on tentative equalization factor. The |
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1 | | Department
shall, after publishing its tentative equalization |
2 | | factor and giving notice
of hearing to the public in a |
3 | | newspaper of general circulation in the county,
hold a hearing |
4 | | on its estimate not less than 10 days nor more than 30 days |
5 | | from
the date of the publication. The notice shall state the |
6 | | provided hearing platform and accessibility instructions, |
7 | | date , and time of the
hearing, which shall be held in either |
8 | | Chicago or Springfield, the basis for
the estimate of the |
9 | | Department, and further information as the Department may
|
10 | | prescribe. The Department shall, after giving a hearing to all |
11 | | interested
parties and opportunity for submitting testimony |
12 | | and evidence in support of or
adverse to the estimate as the |
13 | | Department considers requisite, either confirm
or revise the |
14 | | estimate so as to correctly represent the considered judgment |
15 | | of
the Department respecting the estimated percentage to be |
16 | | added to or deducted
from the aggregate assessment of all |
17 | | locally assessed property in the county
except property |
18 | | assessed under Sections 10-110 through 10-140 or 10-170 |
19 | | through
10-200. Within 30 days after the conclusion of the |
20 | | hearing the Department
shall mail to the County Clerk, by |
21 | | certified mail, its determination with
respect to such |
22 | | estimated percentage to be added to or deducted from the
|
23 | | aggregate assessment.
|
24 | | (Source: P.A. 91-555, eff. 1-1-00.)
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25 | | Section 20. The Motor Fuel Tax Law is amended by changing |
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1 | | Sections 6 and 6a as follows:
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2 | | (35 ILCS 505/6) (from Ch. 120, par. 422)
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3 | | Sec. 6. Collection of tax; distributors. A distributor who |
4 | | sells or
distributes any motor fuel, which he is
required by |
5 | | Section 5 to report to the Department when filing a return,
|
6 | | shall (except as hereinafter provided) collect at the time of |
7 | | such sale and
distribution, the amount of tax imposed under |
8 | | this Act on all such motor
fuel sold and distributed, and at |
9 | | the time of making a return, the
distributor shall pay to the |
10 | | Department the amount so collected less a discount
of 2% |
11 | | through June 30, 2003 and 1.75% thereafter which is allowed to
|
12 | | reimburse the distributor for the
expenses incurred
in keeping |
13 | | records, preparing and filing returns, collecting and |
14 | | remitting
the tax and supplying data to the Department on |
15 | | request, and shall also
pay to the Department an amount equal |
16 | | to the amount that would be collectible
as a tax in the event |
17 | | of a sale thereof on all such motor fuel used by said
|
18 | | distributor during the period covered by the return.
However, |
19 | | no payment shall be made based upon dyed diesel fuel used
by |
20 | | the distributor for non-highway purposes.
The discount
shall |
21 | | only be applicable to the amount of tax payment which |
22 | | accompanies a
return which is filed timely in accordance with |
23 | | Section 5 of this Act.
In each subsequent sale of motor fuel on |
24 | | which the amount of tax imposed under
this Act has been |
25 | | collected as provided in this Section, the amount so
collected |
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1 | | shall be added to the selling price, so that the amount of tax |
2 | | is
paid ultimately by the user of the motor fuel. However, no |
3 | | collection or
payment shall be made in the case of the sale or |
4 | | use of any motor fuel to the
extent to which such sale or use |
5 | | of motor fuel may not, under the constitution
and statutes of |
6 | | the United States, be made the subject of taxation by this
|
7 | | State. A person whose license to act as a distributor of fuel |
8 | | has been revoked
shall, at the time of making a return, also |
9 | | pay to the Department an amount
equal to the amount that would |
10 | | be collectible as a tax in the event of a sale
thereof on all |
11 | | motor fuel, which he is required by the second paragraph of
|
12 | | Section 5 to report to the Department in making a return, and |
13 | | which he had on
hand on the date on which the license was |
14 | | revoked, and with respect to which no
tax had been previously |
15 | | paid under this Act.
|
16 | | A distributor may make tax free sales of motor fuel, with |
17 | | respect to
which he is otherwise required to collect the tax, |
18 | | only as specified in the following items 1 through 7.
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19 | | 1. When the sale is made to a person holding a valid |
20 | | unrevoked license
as a distributor, by making a specific |
21 | | notation thereof on invoices or sales
slip covering each |
22 | | sale.
|
23 | | 2. When the sale is made with delivery to a purchaser |
24 | | outside of this
State.
|
25 | | 3. When the sale is made to the Federal Government or |
26 | | its
instrumentalities.
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1 | | 4. When the sale is made to a municipal corporation |
2 | | owning and operating
a local transportation system for |
3 | | public service in this State when an
official certificate |
4 | | of exemption is obtained in lieu of the tax.
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5 | | 5. When the sale is made to a privately owned public |
6 | | utility owning and
operating 2 axle vehicles designed and |
7 | | used for transporting more than 7
passengers, which |
8 | | vehicles are used as common carriers in general
|
9 | | transportation of passengers, are not devoted to any |
10 | | specialized purpose
and are operated entirely within the |
11 | | territorial limits of a single
municipality or of any |
12 | | group of contiguous municipalities, or in a close
radius |
13 | | thereof, and the operations of which are subject to the |
14 | | regulations
of the Illinois Commerce Commission, when an |
15 | | official certificate of
exemption is obtained in lieu of |
16 | | the tax.
|
17 | | 6. When a sale of special fuel is made to a person |
18 | | holding a valid,
unrevoked license as a supplier, by |
19 | | making a specific notation thereof on
the invoice or sales |
20 | | slip covering each such sale.
|
21 | | 7. When a sale of dyed diesel fuel is made by the |
22 | | licensed distributor to the end user of the fuel who is not |
23 | | someone
other than a licensed
distributor or a licensed |
24 | | supplier for non-highway purposes and the fuel is (i) |
25 | | delivered from a vehicle designed for the specific purpose |
26 | | of such sales and delivered directly into a stationary |
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1 | | bulk storage tank that displays the notice required by |
2 | | Section 4f of this Act, (ii) delivered from a vehicle |
3 | | designed for the specific purpose of such sales and |
4 | | delivered directly into the fuel supply tanks of |
5 | | non-highway vehicles that are not required to be |
6 | | registered for highway use, or (iii) dispensed from a dyed |
7 | | diesel fuel dispensing facility that has withdrawal |
8 | | facilities that are not readily accessible to and are not |
9 | | capable of dispensing dyed diesel fuel into the fuel |
10 | | supply tank of a motor vehicle. |
11 | | A specific notation is required on
the
invoice or |
12 | | sales slip covering such sales, and any supporting
|
13 | | documentation that may be required by the Department must |
14 | | be obtained by the distributor.
The distributor shall |
15 | | obtain and
keep the supporting documentation in such form |
16 | | as the Department may require by
rule.
|
17 | | For purposes of this item 7, a dyed diesel fuel |
18 | | dispensing facility is considered to have withdrawal |
19 | | facilities that are "not readily accessible to and not |
20 | | capable of dispensing dyed diesel fuel into the fuel |
21 | | supply tank of a motor vehicle" only if the dyed diesel |
22 | | fuel is delivered from: (i) a dispenser hose that is short |
23 | | enough so that it will not reach the fuel supply tank of a |
24 | | motor vehicle or (ii) a dispenser that is enclosed by a |
25 | | fence or other physical barrier so that a vehicle cannot |
26 | | pull alongside the dispenser to permit fueling.
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1 | | 8. (Blank).
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2 | | All special fuel sold or used for non-highway purposes |
3 | | must have a dye
added in accordance with Section 4d of this |
4 | | Law.
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5 | | All suits or other proceedings brought for the purpose of |
6 | | recovering any
taxes, interest or penalties due the State of |
7 | | Illinois under this Act may
be maintained in the name of the |
8 | | Department.
|
9 | | (Source: P.A. 96-1384, eff. 7-29-10.)
|
10 | | (35 ILCS 505/6a) (from Ch. 120, par. 422a)
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11 | | Sec. 6a. Collection of tax; suppliers. A supplier, other |
12 | | than a licensed
distributor, who sells or
distributes any |
13 | | special fuel, which he is required by Section 5a to report
to |
14 | | the Department when filing a return, shall (except as |
15 | | hereinafter
provided) collect at the time of such sale and |
16 | | distribution, the amount of
tax imposed under this Act on all |
17 | | such special fuel sold and distributed,
and at the time of |
18 | | making a return, the supplier shall pay to the
Department the |
19 | | amount so collected less a discount of 2% through June 30,
2003 |
20 | | and 1.75% thereafter which
is allowed
to reimburse the |
21 | | supplier for the expenses incurred in keeping records,
|
22 | | preparing and filing returns, collecting and remitting the tax |
23 | | and
supplying data to the Department on request, and shall |
24 | | also pay to the
Department an amount equal to the amount that |
25 | | would be collectible as a tax
in the event of a sale thereof on |
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1 | | all such special fuel used by said
supplier during the period |
2 | | covered by the return. However,
no payment shall be made based |
3 | | upon dyed diesel fuel used by said
supplier for non-highway |
4 | | purposes.
The discount
shall only be applicable to the amount |
5 | | of tax payment which accompanies a
return which is filed |
6 | | timely in accordance with Section 5(a) of this Act.
In each |
7 | | subsequent sale of special fuel on which the amount of tax |
8 | | imposed
under this Act has been collected as provided in this |
9 | | Section, the amount
so collected shall be added to the selling |
10 | | price, so that the amount of tax
is paid ultimately by the user |
11 | | of the special fuel. However,
no collection or payment shall |
12 | | be made in the case of the sale or use of
any special fuel to |
13 | | the extent to which such sale or use of motor fuel
may not, |
14 | | under the Constitution and statutes of the United States, be |
15 | | made
the subject of taxation by this State.
|
16 | | A person whose license to act as supplier of special fuel |
17 | | has been revoked
shall, at the time of making a return, also |
18 | | pay to the Department an amount
equal to the amount that would |
19 | | be collectible as a tax in the event of a
sale thereof on all |
20 | | special fuel, which he is required by the 1st paragraph
of |
21 | | Section 5a to report to the Department in making a return.
|
22 | | A supplier may make tax-free sales of special fuel, with |
23 | | respect to which
he is otherwise required to collect the tax, |
24 | | only as specified in the following items 1 through
7.
|
25 | | 1. When the sale is made to the federal government or |
26 | | its
instrumentalities.
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1 | | 2. When the sale is made to a municipal corporation |
2 | | owning and operating
a local transportation system for |
3 | | public service in this State when an
official certificate |
4 | | of exemption is obtained in lieu of the tax.
|
5 | | 3. When the sale is made to a privately owned public |
6 | | utility owning and
operating 2 axle vehicles designed and |
7 | | used for transporting more than 7
passengers, which |
8 | | vehicles are used as common carriers in general
|
9 | | transportation of passengers, are not devoted to any |
10 | | specialized purpose
and are operated entirely within the |
11 | | territorial limits of a single
municipality or of any |
12 | | group of contiguous municipalities, or in a close
radius |
13 | | thereof, and the operations of which are subject to the |
14 | | regulations
of the Illinois Commerce Commission, when an |
15 | | official certificate of
exemption is obtained in lieu of |
16 | | the tax.
|
17 | | 4. When a sale is made to a person holding a valid
|
18 | | unrevoked license as a supplier or a distributor by making |
19 | | a specific
notation thereof on invoice or sales slip |
20 | | covering each such sale.
|
21 | | 5. When a sale of dyed diesel fuel is made by the |
22 | | licensed supplier to the end user of the fuel who is not |
23 | | someone other than a
licensed distributor or licensed |
24 | | supplier
for non-highway purposes and the fuel is (i) |
25 | | delivered from a vehicle designed for the specific purpose |
26 | | of such sales and delivered directly into a stationary |
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1 | | bulk storage tank that displays the notice required by |
2 | | Section 4f of this Act, (ii) delivered from a vehicle |
3 | | designed for the specific purpose of such sales and |
4 | | delivered directly into the fuel supply tanks of |
5 | | non-highway vehicles that are not required to be |
6 | | registered for highway use, or (iii) dispensed from a dyed |
7 | | diesel fuel dispensing facility that has withdrawal |
8 | | facilities that are not readily accessible to and are not |
9 | | capable of dispensing dyed diesel fuel into the fuel |
10 | | supply tank of a motor vehicle. |
11 | | A specific notation is required on the
invoice or |
12 | | sales slip covering such sales, and any supporting
|
13 | | documentation that may be required by the Department must |
14 | | be obtained by the supplier.
The supplier shall obtain and
|
15 | | keep the supporting documentation in such form as the |
16 | | Department may require by
rule.
|
17 | | For purposes of this item 5, a dyed diesel fuel |
18 | | dispensing facility is considered to have withdrawal |
19 | | facilities that are "not readily accessible to and not |
20 | | capable of dispensing dyed diesel fuel into the fuel |
21 | | supply tank of a motor vehicle" only if the dyed diesel |
22 | | fuel is delivered from: (i) a dispenser hose that is short |
23 | | enough so that it will not reach the fuel supply tank of a |
24 | | motor vehicle or (ii) a dispenser that is enclosed by a |
25 | | fence or other physical barrier so that a vehicle cannot |
26 | | pull alongside the dispenser to permit fueling.
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1 | | 6. (Blank).
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2 | | 7. When a sale of special fuel is made to a person |
3 | | where delivery is
made outside of this State.
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4 | | All special fuel sold or used for non-highway purposes |
5 | | must have a dye
added
in accordance with Section 4d of this |
6 | | Law.
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7 | | All suits or other proceedings brought for the purpose of |
8 | | recovering any
taxes, interest or penalties due the State of |
9 | | Illinois under this Act may
be maintained in the name of the |
10 | | Department.
|
11 | | (Source: P.A. 96-1384, eff. 7-29-10.)
|
12 | | Section 99. Effective date. This Act takes effect January |
13 | | 1, 2023, except that Section 20 and this Section take effect |
14 | | upon becoming law.".
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