Illinois General Assembly - Full Text of SB3685
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Full Text of SB3685  102nd General Assembly

SB3685ham001 102ND GENERAL ASSEMBLY

Rep. Michael J. Zalewski

Filed: 3/24/2022

 

 


 

 


 
10200SB3685ham001LRB102 21412 HLH 37946 a

1
AMENDMENT TO SENATE BILL 3685

2    AMENDMENT NO. ______. Amend Senate Bill 3685 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Use Tax Act is amended by changing Section
59 as follows:
 
6    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
7    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the

 

 

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1tax, keeping records, preparing and filing returns, remitting
2the tax and supplying data to the Department on request. The
3discount under this Section is not allowed for the 1.25%
4portion of taxes paid on aviation fuel that is subject to the
5revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
647133. In the case of retailers who report and pay the tax on a
7transaction by transaction basis, as provided in this Section,
8such discount shall be taken with each such tax remittance
9instead of when such retailer files his periodic return. The
10discount allowed under this Section is allowed only for
11returns that are filed in the manner required by this Act. The
12Department may disallow the discount for retailers whose
13certificate of registration is revoked at the time the return
14is filed, but only if the Department's decision to revoke the
15certificate of registration has become final. A retailer need
16not remit that part of any tax collected by him to the extent
17that he is required to remit and does remit the tax imposed by
18the Retailers' Occupation Tax Act, with respect to the sale of
19the same property.
20    Where such tangible personal property is sold under a
21conditional sales contract, or under any other form of sale
22wherein the payment of the principal sum, or a part thereof, is
23extended beyond the close of the period for which the return is
24filed, the retailer, in collecting the tax (except as to motor
25vehicles, watercraft, aircraft, and trailers that are required
26to be registered with an agency of this State), may collect for

 

 

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1each tax return period, only the tax applicable to that part of
2the selling price actually received during such tax return
3period.
4    Except as provided in this Section, on or before the
5twentieth day of each calendar month, such retailer shall file
6a return for the preceding calendar month. Such return shall
7be filed on forms prescribed by the Department and shall
8furnish such information as the Department may reasonably
9require. On and after January 1, 2018, except for returns
10required to be filed prior to January 1, 2023 for motor
11vehicles, watercraft, aircraft, and trailers that are required
12to be registered with an agency of this State, with respect to
13retailers whose annual gross receipts average $20,000 or more,
14all returns required to be filed pursuant to this Act shall be
15filed electronically. On and after January 1, 2023, with
16respect to retailers whose annual gross receipts average
17$20,000 or more, all returns required to be filed pursuant to
18this Act, including, but not limited to, returns for motor
19vehicles, watercraft, aircraft, and trailers that are required
20to be registered with an agency of this State, shall be filed
21electronically. Retailers who demonstrate that they do not
22have access to the Internet or demonstrate hardship in filing
23electronically may petition the Department to waive the
24electronic filing requirement.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

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1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6        1. The name of the seller;
7        2. The address of the principal place of business from
8    which he engages in 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
22imposed by this Act on aviation fuel sold at retail in this
23State during the preceding calendar month shall, instead of
24reporting and paying tax on aviation fuel as otherwise
25required by this Section, report and pay such tax on a separate
26aviation fuel tax return. The requirements related to the

 

 

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

 

 

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

 

 

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1payments in the manner authorized by the Department.
2    The Department shall adopt such rules as are necessary to
3effectuate a program of electronic funds transfer and the
4requirements of this Section.
5    Before October 1, 2000, if the taxpayer's average monthly
6tax liability to the Department under this Act, the Retailers'
7Occupation Tax Act, the Service Occupation Tax Act, the
8Service Use Tax Act was $10,000 or more during the preceding 4
9complete calendar quarters, he shall file a return with the
10Department each month by the 20th day of the month next
11following the month during which such tax liability is
12incurred and shall make payments to the Department on or
13before the 7th, 15th, 22nd and last day of the month during
14which such liability is incurred. On and after October 1,
152000, if the taxpayer's average monthly tax liability to the
16Department under this Act, the Retailers' Occupation Tax Act,
17the Service Occupation Tax Act, and the Service Use Tax Act was
18$20,000 or more during the preceding 4 complete calendar
19quarters, he shall file a return with the Department each
20month by the 20th day of the month next following the month
21during which such tax liability is incurred and shall make
22payment to the Department on or before the 7th, 15th, 22nd and
23last day of the month during which such liability is incurred.
24If the month during which such tax liability is incurred began
25prior to January 1, 1985, each payment shall be in an amount
26equal to 1/4 of the taxpayer's actual liability for the month

 

 

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1or an amount set by the Department not to exceed 1/4 of the
2average monthly liability of the taxpayer to the Department
3for the preceding 4 complete calendar quarters (excluding the
4month of highest liability and the month of lowest liability
5in such 4 quarter period). If the month during which such tax
6liability is incurred begins on or after January 1, 1985, and
7prior to January 1, 1987, each payment shall be in an amount
8equal to 22.5% of the taxpayer's actual liability for the
9month or 27.5% of the taxpayer's liability for the same
10calendar month of the preceding year. If the month during
11which such tax liability is incurred begins on or after
12January 1, 1987, and prior to January 1, 1988, each payment
13shall be in an amount equal to 22.5% of the taxpayer's actual
14liability for the month or 26.25% of the taxpayer's liability
15for the same calendar month of the preceding year. If the month
16during which such tax liability is incurred begins on or after
17January 1, 1988, and prior to January 1, 1989, or begins on or
18after January 1, 1996, each payment shall be in an amount equal
19to 22.5% of the taxpayer's actual liability for the month or
2025% of the taxpayer's liability for the same calendar month of
21the preceding year. If the month during which such tax
22liability is incurred begins on or after January 1, 1989, and
23prior to January 1, 1996, each payment shall be in an amount
24equal to 22.5% of the taxpayer's actual liability for the
25month or 25% of the taxpayer's liability for the same calendar
26month of the preceding year or 100% of the taxpayer's actual

 

 

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

 

 

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

 

 

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1no later than 30 days after the date of payment, which
2memorandum may be submitted by the taxpayer to the Department
3in payment of tax liability subsequently to be remitted by the
4taxpayer to the Department or be assigned by the taxpayer to a
5similar taxpayer under this Act, the Retailers' Occupation Tax
6Act, the Service Occupation Tax Act or the Service Use Tax Act,
7in accordance with reasonable rules and regulations to be
8prescribed by the Department, except that if such excess
9payment is shown on an original monthly return and is made
10after December 31, 1986, no credit memorandum shall be issued,
11unless requested by the taxpayer. If no such request is made,
12the taxpayer may credit such excess payment against tax
13liability subsequently to be remitted by the taxpayer to the
14Department under this Act, the Retailers' Occupation Tax Act,
15the Service Occupation Tax Act or the Service Use Tax Act, in
16accordance with reasonable rules and regulations prescribed by
17the Department. If the Department subsequently determines that
18all or any part of the credit taken was not actually due to the
19taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
20be reduced by 2.1% or 1.75% of the difference between the
21credit taken and that actually due, and the taxpayer shall be
22liable for penalties and interest on such difference.
23    If the retailer is otherwise required to file a monthly
24return and if the retailer's average monthly tax liability to
25the Department does not exceed $200, the Department may
26authorize his returns to be filed on a quarter annual basis,

 

 

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

 

 

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1Section, every retailer selling this kind of tangible personal
2property shall file, with the Department, upon a form to be
3prescribed and supplied by the Department, a separate return
4for each such item of tangible personal property which the
5retailer sells, except that if, in the same transaction, (i) a
6retailer of aircraft, watercraft, motor vehicles or trailers
7transfers more than one aircraft, watercraft, motor vehicle or
8trailer to another aircraft, watercraft, motor vehicle or
9trailer retailer for the purpose of resale or (ii) a retailer
10of aircraft, watercraft, motor vehicles, or trailers transfers
11more than one aircraft, watercraft, motor vehicle, or trailer
12to a purchaser for use as a qualifying rolling stock as
13provided in Section 3-55 of this Act, then that seller may
14report the transfer of all the aircraft, watercraft, motor
15vehicles or trailers involved in that transaction to the
16Department on the same uniform invoice-transaction reporting
17return form. For purposes of this Section, "watercraft" means
18a Class 2, Class 3, or Class 4 watercraft as defined in Section
193-2 of the Boat Registration and Safety Act, a personal
20watercraft, or any boat equipped with an inboard motor.
21    In addition, with respect to motor vehicles, watercraft,
22aircraft, and trailers that are required to be registered with
23an agency of this State, every person who is engaged in the
24business of leasing or renting such items and who, in
25connection with such business, sells any such item to a
26retailer for the purpose of resale is, notwithstanding any

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1with the Department under separate registration under this
2Act, such retailer may not file each return that is due as a
3single return covering all such registered businesses, but
4shall file separate returns for each such registered business.
5    Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Sales Tax Reform Fund, a special
7fund in the State Treasury which is hereby created, the net
8revenue realized for the preceding month from the 1% tax
9imposed under this Act.
10    Beginning January 1, 1990, each month the Department shall
11pay into the County and Mass Transit District Fund 4% of the
12net revenue realized for the preceding month from the 6.25%
13general rate on the selling price of tangible personal
14property which is purchased outside Illinois at retail from a
15retailer and which is titled or registered by an agency of this
16State's government.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund, a special
19fund in the State Treasury, 20% of the net revenue realized for
20the preceding month from the 6.25% general rate on the selling
21price of tangible personal property, other than (i) tangible
22personal property which is purchased outside Illinois at
23retail from a retailer and which is titled or registered by an
24agency of this State's government and (ii) aviation fuel sold
25on or after December 1, 2019. This exception for aviation fuel
26only applies for so long as the revenue use requirements of 49

 

 

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

 

 

10200SB3685ham001- 21 -LRB102 21412 HLH 37946 a

1is titled or registered by an agency of this State's
2government.
3    Beginning October 1, 2009, each month the Department shall
4pay into the Capital Projects Fund an amount that is equal to
5an amount estimated by the Department to represent 80% of the
6net revenue realized for the preceding month from the sale of
7candy, grooming and hygiene products, and soft drinks that had
8been taxed at a rate of 1% prior to September 1, 2009 but that
9are now taxed at 6.25%.
10    Beginning July 1, 2011, each month the Department shall
11pay into the Clean Air Act Permit Fund 80% of the net revenue
12realized for the preceding month from the 6.25% general rate
13on the selling price of sorbents used in Illinois in the
14process of sorbent injection as used to comply with the
15Environmental Protection Act or the federal Clean Air Act, but
16the total payment into the Clean Air Act Permit Fund under this
17Act 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
20pay into the Underground Storage Tank Fund from the proceeds
21collected under this Act, the Service Use Tax Act, the Service
22Occupation Tax Act, and the Retailers' Occupation Tax Act an
23amount equal to the average monthly deficit in the Underground
24Storage Tank Fund during the prior year, as certified annually
25by the Illinois Environmental Protection Agency, but the total
26payment into the Underground Storage Tank Fund under this Act,

 

 

10200SB3685ham001- 22 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 23 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 24 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 25 -LRB102 21412 HLH 37946 a

1    Subject to payment of amounts into the Build Illinois Fund
2as provided in the preceding paragraph or in any amendment
3thereto hereafter enacted, the following specified monthly
4installment of the amount requested in the certificate of the
5Chairman of the Metropolitan Pier and Exposition Authority
6provided under Section 8.25f of the State Finance Act, but not
7in excess of the sums designated as "Total Deposit", shall be
8deposited in the aggregate from collections under Section 9 of
9the Use Tax Act, Section 9 of the Service Use Tax Act, Section
109 of the Service Occupation Tax Act, and Section 3 of the
11Retailers' Occupation Tax Act into the McCormick Place
12Expansion Project Fund in the specified fiscal years.
13Fiscal YearTotal Deposit
141993         $0
151994 53,000,000
161995 58,000,000
171996 61,000,000
181997 64,000,000
191998 68,000,000
201999 71,000,000
212000 75,000,000
222001 80,000,000
232002 93,000,000
242003 99,000,000
252004103,000,000
262005108,000,000

 

 

10200SB3685ham001- 26 -LRB102 21412 HLH 37946 a

12006113,000,000
22007119,000,000
32008126,000,000
42009132,000,000
52010139,000,000
62011146,000,000
72012153,000,000
82013161,000,000
92014170,000,000
102015179,000,000
112016189,000,000
122017199,000,000
132018210,000,000
142019221,000,000
152020233,000,000
162021300,000,000
172022300,000,000
182023300,000,000
192024 300,000,000
202025 300,000,000
212026 300,000,000
222027 375,000,000
232028 375,000,000
242029 375,000,000
252030 375,000,000
262031 375,000,000

 

 

10200SB3685ham001- 27 -LRB102 21412 HLH 37946 a

12032 375,000,000
22033 375,000,000
32034375,000,000
42035375,000,000
52036450,000,000
6and
7each fiscal year
8thereafter that bonds
9are outstanding under
10Section 13.2 of the
11Metropolitan Pier and
12Exposition Authority Act,
13but not after fiscal year 2060.
14    Beginning July 20, 1993 and in each month of each fiscal
15year thereafter, one-eighth of the amount requested in the
16certificate of the Chairman of the Metropolitan Pier and
17Exposition Authority for that fiscal year, less the amount
18deposited into the McCormick Place Expansion Project Fund by
19the State Treasurer in the respective month under subsection
20(g) of Section 13 of the Metropolitan Pier and Exposition
21Authority Act, plus cumulative deficiencies in the deposits
22required under this Section for previous months and years,
23shall be deposited into the McCormick Place Expansion Project
24Fund, until the full amount requested for the fiscal year, but
25not in excess of the amount specified above as "Total
26Deposit", has been deposited.

 

 

10200SB3685ham001- 28 -LRB102 21412 HLH 37946 a

1    Subject to payment of amounts into the Capital Projects
2Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, for aviation fuel sold on or after December 1, 2019,
6the Department shall each month deposit into the Aviation Fuel
7Sales Tax Refund Fund an amount estimated by the Department to
8be required for refunds of the 80% portion of the tax on
9aviation fuel under this Act. The Department shall only
10deposit moneys into the Aviation Fuel Sales Tax Refund Fund
11under this paragraph for so long as the revenue use
12requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
13binding on the State.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois
19Tax Increment Fund 0.27% of 80% of the net revenue realized for
20the preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a

 

 

10200SB3685ham001- 29 -LRB102 21412 HLH 37946 a

125-year period, the Department shall each month pay into the
2Energy Infrastructure Fund 80% of the net revenue realized
3from the 6.25% general rate on the selling price of
4Illinois-mined coal that was sold to an eligible business. For
5purposes of this paragraph, the term "eligible business" means
6a new electric generating facility certified pursuant to
7Section 605-332 of the Department of Commerce and Economic
8Opportunity Law of the Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois
10Fund, the McCormick Place Expansion Project Fund, the Illinois
11Tax Increment Fund, and the Energy Infrastructure Fund
12pursuant to the preceding paragraphs or in any amendments to
13this Section hereafter enacted, beginning on the first day of
14the first calendar month to occur on or after August 26, 2014
15(the effective date of Public Act 98-1098), each month, from
16the collections made under Section 9 of the Use Tax Act,
17Section 9 of the Service Use Tax Act, Section 9 of the Service
18Occupation Tax Act, and Section 3 of the Retailers' Occupation
19Tax Act, the Department shall pay into the Tax Compliance and
20Administration Fund, to be used, subject to appropriation, to
21fund additional auditors and compliance personnel at the
22Department of Revenue, an amount equal to 1/12 of 5% of 80% of
23the cash receipts collected during the preceding fiscal year
24by the Audit Bureau of the Department under the Use Tax Act,
25the Service Use Tax Act, the Service Occupation Tax Act, the
26Retailers' Occupation Tax Act, and associated local occupation

 

 

10200SB3685ham001- 30 -LRB102 21412 HLH 37946 a

1and use taxes administered by the Department.
2    Subject to payments of amounts into the Build Illinois
3Fund, the McCormick Place Expansion Project Fund, the Illinois
4Tax Increment Fund, the Energy Infrastructure Fund, and the
5Tax Compliance and Administration Fund as provided in this
6Section, beginning on July 1, 2018 the Department shall pay
7each month into the Downstate Public Transportation Fund the
8moneys required to be so paid under Section 2-3 of the
9Downstate Public Transportation Act.
10    Subject to successful execution and delivery of a
11public-private agreement between the public agency and private
12entity and completion of the civic build, beginning on July 1,
132023, of the remainder of the moneys received by the
14Department under the Use Tax Act, the Service Use Tax Act, the
15Service Occupation Tax Act, and this Act, the Department shall
16deposit the following specified deposits in the aggregate from
17collections under the Use Tax Act, the Service Use Tax Act, the
18Service Occupation Tax Act, and the Retailers' Occupation Tax
19Act, as required under Section 8.25g of the State Finance Act
20for distribution consistent with the Public-Private
21Partnership for Civic and Transit Infrastructure Project Act.
22The moneys received by the Department pursuant to this Act and
23required to be deposited into the Civic and Transit
24Infrastructure Fund are subject to the pledge, claim, and
25charge set forth in Section 25-55 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

10200SB3685ham001- 31 -LRB102 21412 HLH 37946 a

1As used in this paragraph, "civic build", "private entity",
2"public-private agreement", and "public agency" have the
3meanings provided in Section 25-10 of the Public-Private
4Partnership 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

 

 

10200SB3685ham001- 32 -LRB102 21412 HLH 37946 a

1the payment of amounts into the State and Local Sales Tax
2Reform Fund, the Build Illinois Fund, the McCormick Place
3Expansion Project Fund, the Illinois Tax Increment Fund, the
4Energy Infrastructure Fund, and the Tax Compliance and
5Administration Fund as provided in this Section, the
6Department shall pay each month into the Road Fund the amount
7estimated to represent 16% of the net revenue realized from
8the taxes imposed on motor fuel and gasohol. Beginning July 1,
92022 and until July 1, 2023, subject to the payment of amounts
10into the State and Local Sales Tax Reform Fund, the Build
11Illinois Fund, the McCormick Place Expansion Project Fund, the
12Illinois Tax Increment Fund, the Energy Infrastructure Fund,
13and the Tax Compliance and Administration Fund as provided in
14this Section, the Department shall pay each month into the
15Road Fund the amount estimated to represent 32% of the net
16revenue realized from the taxes imposed on motor fuel and
17gasohol. Beginning July 1, 2023 and until July 1, 2024,
18subject to the payment of amounts into the State and Local
19Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
20Place Expansion Project Fund, the Illinois Tax Increment Fund,
21the Energy Infrastructure Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 48% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning July 1,
262024 and until July 1, 2025, subject to the payment of amounts

 

 

10200SB3685ham001- 33 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 34 -LRB102 21412 HLH 37946 a

1certification of the Department of Revenue, the Comptroller
2shall order transferred and the Treasurer shall transfer from
3the General Revenue Fund to the Motor Fuel Tax Fund an amount
4equal to 1.7% of 80% of the net revenue realized under this Act
5for the second preceding month. Beginning April 1, 2000, this
6transfer is no longer required and shall not be made.
7    Net revenue realized for a month shall be the revenue
8collected by the State pursuant to this Act, less the amount
9paid out during that month as refunds to taxpayers for
10overpayment of liability.
11    For greater simplicity of administration, manufacturers,
12importers and wholesalers whose products are sold at retail in
13Illinois by numerous retailers, and who wish to do so, may
14assume the responsibility for accounting and paying to the
15Department all tax accruing under this Act with respect to
16such sales, if the retailers who are affected do not make
17written objection to the Department to this arrangement.
18(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
19100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2015, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
2125-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
226-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.)
 
23    Section 10. The Retailers' Occupation Tax Act is amended
24by changing Section 3 as follows:
 

 

 

10200SB3685ham001- 35 -LRB102 21412 HLH 37946 a

1    (35 ILCS 120/3)  (from Ch. 120, par. 442)
2    Sec. 3. Except as provided in this Section, on or before
3the twentieth day of each calendar month, every person engaged
4in the business of selling tangible personal property at
5retail in this State during the preceding calendar month shall
6file 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;

 

 

10200SB3685ham001- 36 -LRB102 21412 HLH 37946 a

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
8to be filed prior to January 1, 2023 for motor vehicles,
9watercraft, aircraft, and trailers that are required to be
10registered with an agency of this State, with respect to
11retailers whose annual gross receipts average $20,000 or more,
12all returns required to be filed pursuant to this Act shall be
13filed electronically. On and after January 1, 2023, with
14respect to retailers whose annual gross receipts average
15$20,000 or more, all returns required to be filed pursuant to
16this Act, including, but not limited to, returns for motor
17vehicles, watercraft, aircraft, and trailers that are required
18to be registered with an agency of this State, shall be filed
19electronically. Retailers who demonstrate that they do not
20have access to the Internet or demonstrate hardship in filing
21electronically may petition the Department to waive the
22electronic filing requirement.
23    If a taxpayer fails to sign a return within 30 days after
24the proper notice and demand for signature by the Department,
25the return shall be considered valid and any amount shown to be
26due on the return shall be deemed assessed.

 

 

10200SB3685ham001- 37 -LRB102 21412 HLH 37946 a

1    Each return shall be accompanied by the statement of
2prepaid tax issued pursuant to Section 2e for which credit is
3claimed.
4    Prior to October 1, 2003, and on and after September 1,
52004 a retailer may accept a Manufacturer's Purchase Credit
6certification from a purchaser in satisfaction of Use Tax as
7provided in Section 3-85 of the Use Tax Act if the purchaser
8provides the appropriate documentation as required by Section
93-85 of the Use Tax Act. A Manufacturer's Purchase Credit
10certification, accepted by a retailer prior to October 1, 2003
11and on and after September 1, 2004 as provided in Section 3-85
12of the Use Tax Act, may be used by that retailer to satisfy
13Retailers' Occupation Tax liability in the amount claimed in
14the certification, not to exceed 6.25% of the receipts subject
15to tax from a qualifying purchase. A Manufacturer's Purchase
16Credit reported on any original or amended return filed under
17this Act after October 20, 2003 for reporting periods prior to
18September 1, 2004 shall be disallowed. Manufacturer's Purchase
19Purchaser Credit reported on annual returns due on or after
20January 1, 2005 will be disallowed for periods prior to
21September 1, 2004. No Manufacturer's Purchase Credit may be
22used after September 30, 2003 through August 31, 2004 to
23satisfy any tax liability imposed under this Act, including
24any audit liability.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

10200SB3685ham001- 38 -LRB102 21412 HLH 37946 a

1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6        1. The name of the seller;
7        2. The address of the principal place of business from
8    which he engages in 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
21fuel at retail in this State during the preceding calendar
22month shall, instead of reporting and paying tax as otherwise
23required by this Section, report and pay such tax on a separate
24aviation fuel tax return. The requirements related to the
25return shall be as otherwise provided in this Section.
26Notwithstanding any other provisions of this Act to the

 

 

10200SB3685ham001- 39 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 40 -LRB102 21412 HLH 37946 a

1distributed during the preceding month to purchasers;
2identifying the purchaser to whom it was sold or distributed;
3the purchaser's tax registration number; and such other
4information reasonably required by the Department. A
5distributor, importing distributor, or manufacturer of
6alcoholic liquor must personally deliver, mail, or provide by
7electronic means to each retailer listed on the monthly
8statement a report containing a cumulative total of that
9distributor's, importing distributor's, or manufacturer's
10total sales of alcoholic liquor to that retailer no later than
11the 10th day of the month for the preceding month during which
12the transaction occurred. The distributor, importing
13distributor, or manufacturer shall notify the retailer as to
14the method by which the distributor, importing distributor, or
15manufacturer will provide the sales information. If the
16retailer is unable to receive the sales information by
17electronic means, the distributor, importing distributor, or
18manufacturer shall furnish the sales information by personal
19delivery or by mail. For purposes of this paragraph, the term
20"electronic means" includes, but is not limited to, the use of
21a secure Internet website, e-mail, or facsimile.
22    If a total amount of less than $1 is payable, refundable or
23creditable, such amount shall be disregarded if it is less
24than 50 cents and shall be increased to $1 if it is 50 cents or
25more.
26    Notwithstanding any other provision of this Act to the

 

 

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1contrary, retailers subject to tax on cannabis shall file all
2cannabis tax returns and shall make all cannabis tax payments
3by electronic means in the manner and form required by the
4Department.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall
10make all payments required by rules of the Department by
11electronic funds transfer. Beginning October 1, 1995, a
12taxpayer who has an average monthly tax liability of $50,000
13or more shall make all payments required by rules of the
14Department by electronic funds transfer. Beginning October 1,
152000, a taxpayer who has an annual tax liability of $200,000 or
16more shall make all payments required by rules of the
17Department by electronic funds transfer. The term "annual tax
18liability" shall be the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year. The term "average monthly
22tax liability" shall be the sum of the taxpayer's liabilities
23under this Act, and under all other State and local occupation
24and use tax laws administered by the Department, for the
25immediately preceding calendar year divided by 12. Beginning
26on October 1, 2002, a taxpayer who has a tax liability in the

 

 

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1amount set forth in subsection (b) of Section 2505-210 of the
2Department of Revenue Law shall make all payments required by
3rules of the Department by electronic funds transfer.
4    Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make
6payments by electronic funds transfer. All taxpayers required
7to make payments by electronic funds transfer shall make those
8payments for a minimum of one year beginning on October 1.
9    Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12    All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those
15payments in the manner authorized by the Department.
16    The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19    Any amount which is required to be shown or reported on any
20return or other document under this Act shall, if such amount
21is not a whole-dollar amount, be increased to the nearest
22whole-dollar amount in any case where the fractional part of a
23dollar is 50 cents or more, and decreased to the nearest
24whole-dollar amount where the fractional part of a dollar is
25less than 50 cents.
26    If the retailer is otherwise required to file a monthly

 

 

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1return and if the retailer's average monthly tax liability to
2the Department does not exceed $200, the Department may
3authorize his returns to be filed on a quarter annual basis,
4with the return for January, February and March of a given year
5being due by April 20 of such year; with the return for April,
6May and June of a given year being due by July 20 of such year;
7with the return for July, August and September of a given year
8being due by October 20 of such year, and with the return for
9October, November and December of a given year being due by
10January 20 of the following year.
11    If the retailer is otherwise required to file a monthly or
12quarterly return and if the retailer's average monthly tax
13liability with the Department does not exceed $50, the
14Department may authorize his returns to be filed on an annual
15basis, with the return for a given year being due by January 20
16of the following year.
17    Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as
19monthly returns.
20    Notwithstanding any other provision in this Act concerning
21the time within which a retailer may file his return, in the
22case of any retailer who ceases to engage in a kind of business
23which makes him responsible for filing returns under this Act,
24such retailer shall file a final return under this Act with the
25Department not more than one month after discontinuing such
26business.

 

 

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1    Where the same person has more than one business
2registered with the Department under separate registrations
3under this Act, such person may not file each return that is
4due as a single return covering all such registered
5businesses, but shall file separate returns for each such
6registered business.
7    In addition, with respect to motor vehicles, watercraft,
8aircraft, and trailers that are required to be registered with
9an agency of this State, except as otherwise provided in this
10Section, every retailer selling this kind of tangible personal
11property shall file, with the Department, upon a form to be
12prescribed and supplied by the Department, a separate return
13for each such item of tangible personal property which the
14retailer sells, except that if, in the same transaction, (i) a
15retailer of aircraft, watercraft, motor vehicles or trailers
16transfers more than one aircraft, watercraft, motor vehicle or
17trailer to another aircraft, watercraft, motor vehicle
18retailer or trailer retailer for the purpose of resale or (ii)
19a retailer of aircraft, watercraft, motor vehicles, or
20trailers transfers more than one aircraft, watercraft, motor
21vehicle, or trailer to a purchaser for use as a qualifying
22rolling stock as provided in Section 2-5 of this Act, then that
23seller may report the transfer of all aircraft, watercraft,
24motor vehicles or trailers involved in that transaction to the
25Department on the same uniform invoice-transaction reporting
26return form. For purposes of this Section, "watercraft" means

 

 

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

 

 

10200SB3685ham001- 46 -LRB102 21412 HLH 37946 a

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

 

 

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

 

 

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

 

 

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

 

 

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1be signed by a manager, member, or properly accredited agent
2of the limited liability company.
3    Except as provided in this Section, the retailer filing
4the return under this Section shall, at the time of filing such
5return, pay to the Department the amount of tax imposed by this
6Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
7on and after January 1, 1990, or $5 per calendar year,
8whichever is greater, which is allowed to reimburse the
9retailer for the expenses incurred in keeping records,
10preparing and filing returns, remitting the tax and supplying
11data to the Department on request. On and after January 1,
122021, a certified service provider, as defined in the Leveling
13the Playing Field for Illinois Retail Act, filing the return
14under this Section on behalf of a remote retailer shall, at the
15time of such return, pay to the Department the amount of tax
16imposed by this Act less a discount of 1.75%. A remote retailer
17using a certified service provider to file a return on its
18behalf, as provided in the Leveling the Playing Field for
19Illinois Retail Act, is not eligible for the discount. The
20discount under this Section is not allowed for the 1.25%
21portion of taxes paid on aviation fuel that is subject to the
22revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2347133. Any prepayment made pursuant to Section 2d of this Act
24shall be included in the amount on which such 2.1% or 1.75%
25discount is computed. In the case of retailers who report and
26pay the tax on a transaction by transaction basis, as provided

 

 

10200SB3685ham001- 51 -LRB102 21412 HLH 37946 a

1in this Section, such discount shall be taken with each such
2tax remittance instead of when such retailer files his
3periodic return. The discount allowed under this Section is
4allowed only for returns that are filed in the manner required
5by this Act. The Department may disallow the discount for
6retailers whose certificate of registration is revoked at the
7time the return is filed, but only if the Department's
8decision to revoke the certificate of registration has become
9final.
10    Before October 1, 2000, if the taxpayer's average monthly
11tax liability to the Department under this Act, the Use Tax
12Act, the Service Occupation Tax Act, and the Service Use Tax
13Act, excluding any liability for prepaid sales tax to be
14remitted in accordance with Section 2d of this Act, was
15$10,000 or more during the preceding 4 complete calendar
16quarters, he shall file a return with the Department each
17month by the 20th day of the month next following the month
18during which such tax liability is incurred and shall make
19payments to the Department on or before the 7th, 15th, 22nd and
20last day of the month during which such liability is incurred.
21On and after October 1, 2000, if the taxpayer's average
22monthly tax liability to the Department under this Act, the
23Use Tax Act, the Service Occupation Tax Act, and the Service
24Use Tax Act, excluding any liability for prepaid sales tax to
25be remitted in accordance with Section 2d of this Act, was
26$20,000 or more during the preceding 4 complete calendar

 

 

10200SB3685ham001- 52 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 53 -LRB102 21412 HLH 37946 a

1to 22.5% of the taxpayer's actual liability for the month or
225% of the taxpayer's liability for the same calendar month of
3the preceding year. If the month during which such tax
4liability is incurred begins on or after January 1, 1989, and
5prior to January 1, 1996, each payment shall be in an amount
6equal to 22.5% of the taxpayer's actual liability for the
7month or 25% of the taxpayer's liability for the same calendar
8month of the preceding year or 100% of the taxpayer's actual
9liability for the quarter monthly reporting period. The amount
10of such quarter monthly payments shall be credited against the
11final tax liability of the taxpayer's return for that month.
12Before October 1, 2000, once applicable, the requirement of
13the making of quarter monthly payments to the Department by
14taxpayers having an average monthly tax liability of $10,000
15or more as determined in the manner provided above shall
16continue until such taxpayer's average monthly liability to
17the Department during the preceding 4 complete calendar
18quarters (excluding the month of highest liability and the
19month of lowest liability) is less than $9,000, or until such
20taxpayer's average monthly liability to the Department as
21computed for each calendar quarter of the 4 preceding complete
22calendar quarter period is less than $10,000. However, if a
23taxpayer can show the Department that a substantial change in
24the taxpayer's business has occurred which causes the taxpayer
25to anticipate that his average monthly tax liability for the
26reasonably foreseeable future will fall below the $10,000

 

 

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1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status.
3On and after October 1, 2000, once applicable, the requirement
4of the making of quarter monthly payments to the Department by
5taxpayers having an average monthly tax liability of $20,000
6or more as determined in the manner provided above shall
7continue until such taxpayer's average monthly liability to
8the Department during the preceding 4 complete calendar
9quarters (excluding the month of highest liability and the
10month of lowest liability) is less than $19,000 or until such
11taxpayer's average monthly liability to the Department as
12computed for each calendar quarter of the 4 preceding complete
13calendar quarter period is less than $20,000. However, if a
14taxpayer can show the Department that a substantial change in
15the taxpayer's business has occurred which causes the taxpayer
16to anticipate that his average monthly tax liability for the
17reasonably foreseeable future will fall below the $20,000
18threshold stated above, then such taxpayer may petition the
19Department for a change in such taxpayer's reporting status.
20The Department shall change such taxpayer's reporting status
21unless it finds that such change is seasonal in nature and not
22likely to be long term. If any such quarter monthly payment is
23not paid at the time or in the amount required by this Section,
24then the taxpayer shall be liable for penalties and interest
25on the difference between the minimum amount due as a payment
26and the amount of such quarter monthly payment actually and

 

 

10200SB3685ham001- 55 -LRB102 21412 HLH 37946 a

1timely paid, except insofar as the taxpayer has previously
2made payments for that month to the Department in excess of the
3minimum payments previously due as provided in this Section.
4The Department shall make reasonable rules and regulations to
5govern the quarter monthly payment amount and quarter monthly
6payment dates for taxpayers who file on other than a calendar
7monthly basis.
8    The provisions of this paragraph apply before October 1,
92001. Without regard to whether a taxpayer is required to make
10quarter monthly payments as specified above, any taxpayer who
11is required by Section 2d of this Act to collect and remit
12prepaid taxes and has collected prepaid taxes which average in
13excess of $25,000 per month during the preceding 2 complete
14calendar quarters, shall file a return with the Department as
15required by Section 2f and shall make payments to the
16Department on or before the 7th, 15th, 22nd and last day of the
17month during which such liability is incurred. If the month
18during which such tax liability is incurred began prior to
19September 1, 1985 (the effective date of Public Act 84-221),
20each payment shall be in an amount not less than 22.5% of the
21taxpayer's actual liability under Section 2d. If the month
22during which such tax liability is incurred begins on or after
23January 1, 1986, each payment shall be in an amount equal to
2422.5% of the taxpayer's actual liability for the month or
2527.5% of the taxpayer's liability for the same calendar month
26of the preceding calendar year. If the month during which such

 

 

10200SB3685ham001- 56 -LRB102 21412 HLH 37946 a

1tax liability is incurred begins on or after January 1, 1987,
2each payment shall be in an amount equal to 22.5% of the
3taxpayer's actual liability for the month or 26.25% of the
4taxpayer's liability for the same calendar month of the
5preceding year. The amount of such quarter monthly payments
6shall be credited against the final tax liability of the
7taxpayer's return for that month filed under this Section or
8Section 2f, as the case may be. Once applicable, the
9requirement of the making of quarter monthly payments to the
10Department pursuant to this paragraph shall continue until
11such taxpayer's average monthly prepaid tax collections during
12the preceding 2 complete calendar quarters is $25,000 or less.
13If any such quarter monthly payment is not paid at the time or
14in the amount required, the taxpayer shall be liable for
15penalties and interest on such difference, except insofar as
16the taxpayer has previously made payments for that month in
17excess of the minimum payments previously due.
18    The provisions of this paragraph apply on and after
19October 1, 2001. Without regard to whether a taxpayer is
20required to make quarter monthly payments as specified above,
21any taxpayer who is required by Section 2d of this Act to
22collect and remit prepaid taxes and has collected prepaid
23taxes that average in excess of $20,000 per month during the
24preceding 4 complete calendar quarters shall file a return
25with the Department as required by Section 2f and shall make
26payments to the Department on or before the 7th, 15th, 22nd and

 

 

10200SB3685ham001- 57 -LRB102 21412 HLH 37946 a

1last day of the month during which the liability is incurred.
2Each payment shall be in an amount equal to 22.5% of the
3taxpayer's actual liability for the month or 25% of the
4taxpayer's liability for the same calendar month of the
5preceding year. The amount of the quarter monthly payments
6shall be credited against the final tax liability of the
7taxpayer's return for that month filed under this Section or
8Section 2f, as the case may be. Once applicable, the
9requirement of the making of quarter monthly payments to the
10Department pursuant to this paragraph shall continue until the
11taxpayer's average monthly prepaid tax collections during the
12preceding 4 complete calendar quarters (excluding the month of
13highest liability and the month of lowest liability) is less
14than $19,000 or until such taxpayer's average monthly
15liability to the Department as computed for each calendar
16quarter of the 4 preceding complete calendar quarters is less
17than $20,000. If any such quarter monthly payment is not paid
18at the time or in the amount required, the taxpayer shall be
19liable for penalties and interest on such difference, except
20insofar as the taxpayer has previously made payments for that
21month in excess of the minimum payments previously due.
22    If any payment provided for in this Section exceeds the
23taxpayer's liabilities under this Act, the Use Tax Act, the
24Service Occupation Tax Act and the Service Use Tax Act, as
25shown on an original monthly return, the Department shall, if
26requested by the taxpayer, issue to the taxpayer a credit

 

 

10200SB3685ham001- 58 -LRB102 21412 HLH 37946 a

1memorandum no later than 30 days after the date of payment. The
2credit evidenced by such credit memorandum may be assigned by
3the taxpayer to a similar taxpayer under this Act, the Use Tax
4Act, the Service Occupation Tax Act or the Service Use Tax Act,
5in accordance with reasonable rules and regulations to be
6prescribed by the Department. If no such request is made, the
7taxpayer may credit such excess payment against tax liability
8subsequently to be remitted to the Department under this Act,
9the Use Tax Act, the Service Occupation Tax Act or the Service
10Use Tax Act, in accordance with reasonable rules and
11regulations prescribed by the Department. If the Department
12subsequently determined that all or any part of the credit
13taken was not actually due to the taxpayer, the taxpayer's
142.1% and 1.75% vendor's discount shall be reduced by 2.1% or
151.75% of the difference between the credit taken and that
16actually due, and that taxpayer shall be liable for penalties
17and interest on such difference.
18    If a retailer of motor fuel is entitled to a credit under
19Section 2d of this Act which exceeds the taxpayer's liability
20to the Department under this Act for the month for which the
21taxpayer is filing a return, the Department shall issue the
22taxpayer a credit memorandum for the excess.
23    Beginning January 1, 1990, each month the Department shall
24pay into the Local Government Tax Fund, a special fund in the
25State treasury which is hereby created, the net revenue
26realized for the preceding month from the 1% tax imposed under

 

 

10200SB3685ham001- 59 -LRB102 21412 HLH 37946 a

1this Act.
2    Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund, a special
4fund in the State treasury which is hereby created, 4% of the
5net revenue realized for the preceding month from the 6.25%
6general rate other than aviation fuel sold on or after
7December 1, 2019. This exception for aviation fuel only
8applies for so long as the revenue use requirements of 49
9U.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
11pay into the County and Mass Transit District Fund 20% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol. Beginning
14September 1, 2010, each month the Department shall pay into
15the County and Mass Transit District Fund 20% of the net
16revenue realized for the preceding month from the 1.25% rate
17on the selling price of sales tax holiday items.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the net revenue
20realized for the preceding month from the 6.25% general rate
21on the selling price of tangible personal property other than
22aviation fuel sold on or after December 1, 2019. This
23exception for aviation fuel only applies for so long as the
24revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2547133 are binding on the State.
26    For aviation fuel sold on or after December 1, 2019, each

 

 

10200SB3685ham001- 60 -LRB102 21412 HLH 37946 a

1month the Department shall pay into the State Aviation Program
2Fund 20% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be
5required for refunds of the 20% portion of the tax on aviation
6fuel under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuel Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the Local Government Tax Fund 80% of the net revenue
14realized for the preceding month from the 1.25% rate on the
15selling price of motor fuel and gasohol. Beginning September
161, 2010, each month the Department shall pay into the Local
17Government Tax Fund 80% of the net revenue realized for the
18preceding month from the 1.25% rate on the selling price of
19sales tax holiday items.
20    Beginning October 1, 2009, each month the Department shall
21pay into the Capital Projects Fund an amount that is equal to
22an amount estimated by the Department to represent 80% of the
23net revenue realized for the preceding month from the sale of
24candy, grooming and hygiene products, and soft drinks that had
25been taxed at a rate of 1% prior to September 1, 2009 but that
26are now taxed at 6.25%.

 

 

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1    Beginning July 1, 2011, each month the Department shall
2pay into the Clean Air Act Permit Fund 80% of the net revenue
3realized for the preceding month from the 6.25% general rate
4on the selling price of sorbents used in Illinois in the
5process of sorbent injection as used to comply with the
6Environmental Protection Act or the federal Clean Air Act, but
7the total payment into the Clean Air Act Permit Fund under this
8Act and the Use Tax Act shall not exceed $2,000,000 in any
9fiscal year.
10    Beginning July 1, 2013, each month the Department shall
11pay into the Underground Storage Tank Fund from the proceeds
12collected under this Act, the Use Tax Act, the Service Use Tax
13Act, and the Service Occupation Tax Act an amount equal to the
14average monthly deficit in the Underground Storage Tank Fund
15during the prior year, as certified annually by the Illinois
16Environmental Protection Agency, but the total payment into
17the Underground Storage Tank Fund under this Act, the Use Tax
18Act, the Service Use Tax Act, and the Service Occupation Tax
19Act shall not exceed $18,000,000 in any State fiscal year. As
20used in this paragraph, the "average monthly deficit" shall be
21equal to the difference between the average monthly claims for
22payment by the fund and the average monthly revenues deposited
23into the fund, excluding payments made pursuant to this
24paragraph.
25    Beginning July 1, 2015, of the remainder of the moneys
26received by the Department under the Use Tax Act, the Service

 

 

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1Use Tax Act, the Service Occupation Tax Act, and this Act, each
2month the Department shall deposit $500,000 into the State
3Crime Laboratory Fund.
4    Of the remainder of the moneys received by the Department
5pursuant to this Act, (a) 1.75% thereof shall be paid into the
6Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
7and after July 1, 1989, 3.8% thereof shall be paid into the
8Build Illinois Fund; provided, however, that if in any fiscal
9year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
10may be, of the moneys received by the Department and required
11to be paid into the Build Illinois Fund pursuant to this Act,
12Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
13Act, and Section 9 of the Service Occupation Tax Act, such Acts
14being hereinafter called the "Tax Acts" and such aggregate of
152.2% or 3.8%, as the case may be, of moneys being hereinafter
16called the "Tax Act Amount", and (2) the amount transferred to
17the Build Illinois Fund from the State and Local Sales Tax
18Reform Fund shall be less than the Annual Specified Amount (as
19hereinafter defined), an amount equal to the difference shall
20be immediately paid into the Build Illinois Fund from other
21moneys received by the Department pursuant to the Tax Acts;
22the "Annual Specified Amount" means the amounts specified
23below for fiscal years 1986 through 1993:
24Fiscal YearAnnual Specified Amount
251986$54,800,000
261987$76,650,000

 

 

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11988$80,480,000
21989$88,510,000
31990$115,330,000
41991$145,470,000
51992$182,730,000
61993$206,520,000;
7and means the Certified Annual Debt Service Requirement (as
8defined in Section 13 of the Build Illinois Bond Act) or the
9Tax Act Amount, whichever is greater, for fiscal year 1994 and
10each fiscal year thereafter; and further provided, that if on
11the last business day of any month the sum of (1) the Tax Act
12Amount required to be deposited into the Build Illinois Bond
13Account in the Build Illinois Fund during such month and (2)
14the amount transferred to the Build Illinois Fund from the
15State and Local Sales Tax Reform Fund shall have been less than
161/12 of the Annual Specified Amount, an amount equal to the
17difference shall be immediately paid into the Build Illinois
18Fund from other moneys received by the Department pursuant to
19the Tax Acts; and, further provided, that in no event shall the
20payments required under the preceding proviso result in
21aggregate payments into the Build Illinois Fund pursuant to
22this 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
24such fiscal year. The amounts payable into the Build Illinois
25Fund under clause (b) of the first sentence in this paragraph
26shall be payable only until such time as the aggregate amount

 

 

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1on deposit under each trust indenture securing Bonds issued
2and outstanding pursuant to the Build Illinois Bond Act is
3sufficient, taking into account any future investment income,
4to fully provide, in accordance with such indenture, for the
5defeasance of or the payment of the principal of, premium, if
6any, and interest on the Bonds secured by such indenture and on
7any Bonds expected to be issued thereafter and all fees and
8costs payable with respect thereto, all as certified by the
9Director of the Bureau of the Budget (now Governor's Office of
10Management and Budget). If on the last business day of any
11month in which Bonds are outstanding pursuant to the Build
12Illinois Bond Act, the aggregate of moneys deposited in the
13Build Illinois Bond Account in the Build Illinois Fund in such
14month shall be less than the amount required to be transferred
15in such month from the Build Illinois Bond Account to the Build
16Illinois Bond Retirement and Interest Fund pursuant to Section
1713 of the Build Illinois Bond Act, an amount equal to such
18deficiency shall be immediately paid from other moneys
19received by the Department pursuant to the Tax Acts to the
20Build Illinois Fund; provided, however, that any amounts paid
21to the Build Illinois Fund in any fiscal year pursuant to this
22sentence shall be deemed to constitute payments pursuant to
23clause (b) of the first sentence of this paragraph and shall
24reduce the amount otherwise payable for such fiscal year
25pursuant to that clause (b). The moneys received by the
26Department pursuant to this Act and required to be deposited

 

 

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1into the Build Illinois Fund are subject to the pledge, claim
2and charge set forth in Section 12 of the Build Illinois Bond
3Act.
4    Subject to payment of amounts into the Build Illinois Fund
5as provided in the preceding paragraph or in any amendment
6thereto hereafter enacted, the following specified monthly
7installment of the amount requested in the certificate of the
8Chairman of the Metropolitan Pier and Exposition Authority
9provided under Section 8.25f of the State Finance Act, but not
10in excess of sums designated as "Total Deposit", shall be
11deposited in the aggregate from collections under Section 9 of
12the Use Tax Act, Section 9 of the Service Use Tax Act, Section
139 of the Service Occupation Tax Act, and Section 3 of the
14Retailers' Occupation Tax Act into the McCormick Place
15Expansion Project Fund in the specified fiscal years.
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000
252001 80,000,000
262002 93,000,000

 

 

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

 

 

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12029 375,000,000
22030 375,000,000
32031 375,000,000
42032 375,000,000
52033375,000,000
62034375,000,000
72035375,000,000
82036450,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17    Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

 

 

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1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total
3Deposit", has been deposited.
4    Subject to payment of amounts into the Capital Projects
5Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
6and the McCormick Place Expansion Project Fund pursuant to the
7preceding paragraphs or in any amendments thereto hereafter
8enacted, for aviation fuel sold on or after December 1, 2019,
9the Department shall each month deposit into the Aviation Fuel
10Sales Tax Refund Fund an amount estimated by the Department to
11be required for refunds of the 80% portion of the tax on
12aviation fuel under this Act. The Department shall only
13deposit moneys into the Aviation Fuel Sales Tax Refund Fund
14under this paragraph for so long as the revenue use
15requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
16binding on the State.
17    Subject to payment of amounts into the Build Illinois Fund
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, beginning July 1, 1993 and ending on September 30,
212013, the Department shall each month pay into the Illinois
22Tax Increment Fund 0.27% of 80% of the net revenue realized for
23the preceding month from the 6.25% general rate on the selling
24price of tangible personal property.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

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1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning with the receipt of the first report of
3taxes paid by an eligible business and continuing for a
425-year period, the Department shall each month pay into the
5Energy Infrastructure Fund 80% of the net revenue realized
6from the 6.25% general rate on the selling price of
7Illinois-mined coal that was sold to an eligible business. For
8purposes of this paragraph, the term "eligible business" means
9a new electric generating facility certified pursuant to
10Section 605-332 of the Department of Commerce and Economic
11Opportunity Law of the Civil Administrative Code of Illinois.
12    Subject to payment of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, and the Energy Infrastructure Fund
15pursuant to the preceding paragraphs or in any amendments to
16this Section hereafter enacted, beginning on the first day of
17the first calendar month to occur on or after August 26, 2014
18(the effective date of Public Act 98-1098), each month, from
19the collections made under Section 9 of the Use Tax Act,
20Section 9 of the Service Use Tax Act, Section 9 of the Service
21Occupation Tax Act, and Section 3 of the Retailers' Occupation
22Tax Act, the Department shall pay into the Tax Compliance and
23Administration Fund, to be used, subject to appropriation, to
24fund additional auditors and compliance personnel at the
25Department of Revenue, an amount equal to 1/12 of 5% of 80% of
26the cash receipts collected during the preceding fiscal year

 

 

10200SB3685ham001- 70 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 71 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 72 -LRB102 21412 HLH 37946 a

1        2042....................................$432,200,000
2        2043....................................$445,100,000
3    Beginning July 1, 2021 and until July 1, 2022, subject to
4the payment of amounts into the County and Mass Transit
5District Fund, the Local Government Tax Fund, the Build
6Illinois Fund, the McCormick Place Expansion Project Fund, the
7Illinois Tax Increment Fund, the Energy Infrastructure Fund,
8and the Tax Compliance and Administration Fund as provided in
9this Section, the Department shall pay each month into the
10Road Fund the amount estimated to represent 16% of the net
11revenue realized from the taxes imposed on motor fuel and
12gasohol. Beginning July 1, 2022 and until July 1, 2023,
13subject to the payment of amounts into the County and Mass
14Transit District Fund, the Local Government Tax Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, the Energy
17Infrastructure Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, the Department shall pay
19each month into the Road Fund the amount estimated to
20represent 32% of the net revenue realized from the taxes
21imposed on motor fuel and gasohol. Beginning July 1, 2023 and
22until July 1, 2024, subject to the payment of amounts into the
23County and Mass Transit District Fund, the Local Government
24Tax Fund, the Build Illinois Fund, the McCormick Place
25Expansion Project Fund, the Illinois Tax Increment Fund, the
26Energy Infrastructure Fund, and the Tax Compliance and

 

 

10200SB3685ham001- 73 -LRB102 21412 HLH 37946 a

1Administration Fund as provided in this Section, the
2Department shall pay each month into the Road Fund the amount
3estimated to represent 48% of the net revenue realized from
4the taxes imposed on motor fuel and gasohol. Beginning July 1,
52024 and until July 1, 2025, subject to the payment of amounts
6into the County and Mass Transit District Fund, the Local
7Government Tax Fund, the Build Illinois Fund, the McCormick
8Place Expansion Project Fund, the Illinois Tax Increment Fund,
9the Energy Infrastructure Fund, and the Tax Compliance and
10Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 64% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning on July
141, 2025, subject to the payment of amounts into the County and
15Mass Transit District Fund, the Local Government Tax Fund, the
16Build Illinois Fund, the McCormick Place Expansion Project
17Fund, the Illinois Tax Increment Fund, the Energy
18Infrastructure Fund, and the Tax Compliance and Administration
19Fund as provided in this Section, the Department shall pay
20each month into the Road Fund the amount estimated to
21represent 80% of the net revenue realized from the taxes
22imposed on motor fuel and gasohol. As used in this paragraph
23"motor fuel" has the meaning given to that term in Section 1.1
24of the Motor Fuel Tax Act, and "gasohol" has the meaning given
25to that term in Section 3-40 of the Use Tax Act.
26    Of the remainder of the moneys received by the Department

 

 

10200SB3685ham001- 74 -LRB102 21412 HLH 37946 a

1pursuant to this Act, 75% thereof shall be paid into the State
2Treasury and 25% shall be reserved in a special account and
3used only for the transfer to the Common School Fund as part of
4the monthly transfer from the General Revenue Fund in
5accordance with Section 8a of the State Finance Act.
6    The Department may, upon separate written notice to a
7taxpayer, require the taxpayer to prepare and file with the
8Department on a form prescribed by the Department within not
9less than 60 days after receipt of the notice an annual
10information return for the tax year specified in the notice.
11Such annual return to the Department shall include a statement
12of gross receipts as shown by the retailer's last Federal
13income tax return. If the total receipts of the business as
14reported in the Federal income tax return do not agree with the
15gross receipts reported to the Department of Revenue for the
16same period, the retailer shall attach to his annual return a
17schedule showing a reconciliation of the 2 amounts and the
18reasons for the difference. The retailer's annual return to
19the Department shall also disclose the cost of goods sold by
20the retailer during the year covered by such return, opening
21and closing inventories of such goods for such year, costs of
22goods used from stock or taken from stock and given away by the
23retailer during such year, payroll information of the
24retailer's business during such year and any additional
25reasonable information which the Department deems would be
26helpful in determining the accuracy of the monthly, quarterly

 

 

10200SB3685ham001- 75 -LRB102 21412 HLH 37946 a

1or annual returns filed by such retailer as provided for in
2this Section.
3    If the annual information return required by this Section
4is not filed when and as required, the taxpayer shall be liable
5as 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
17ranking manager shall sign the annual return to certify the
18accuracy of the information contained therein. Any person who
19willfully signs the annual return containing false or
20inaccurate information shall be guilty of perjury and punished
21accordingly. The annual return form prescribed by the
22Department shall include a warning that the person signing the
23return may be liable for perjury.
24    The provisions of this Section concerning the filing of an
25annual information return do not apply to a retailer who is not
26required to file an income tax return with the United States

 

 

10200SB3685ham001- 76 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 77 -LRB102 21412 HLH 37946 a

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

 

 

10200SB3685ham001- 78 -LRB102 21412 HLH 37946 a

1notify concessionaires and other sellers affected by the
2imposition of this requirement. In the absence of notification
3by the Department, the concessionaires and other sellers shall
4file their returns as otherwise required in this Section.
5(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
6101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
76-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
8101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised
912-7-21.)
 
10    Section 15. The Property Tax Code is amended by changing
11Sections 4-10 and 17-20 as follows:
 
12    (35 ILCS 200/4-10)
13    Sec. 4-10. Compensation for Certified Illinois Assessing
14Officers. Subject to the requirements for continued training,
15any supervisor of assessments, assessor, deputy assessor or
16member of a board of review in any county who has earned a
17Certified Illinois Assessing Officers Certificate from the
18Illinois Property Assessment Institute shall receive from the
19State, out of funds appropriated to the Department from the
20Personal Property Tax Replacement Fund, additional
21compensation of $500 per year.
22    To receive a Certified Illinois Assessing Officer
23certificate, a person shall complete successfully and pass
24examinations on a basic course in assessment practice approved

 

 

10200SB3685ham001- 79 -LRB102 21412 HLH 37946 a

1by the Department and conducted by the Institute and
2additional courses totaling not less than 60 class hours that
3are designated and approved by the Department, on the cost,
4market and income approaches to value, mass appraisal
5techniques, and property tax administration.
6    To continue to be eligible for the additional
7compensation, a Certified Illinois Assessing Officer must
8complete successfully a minimum of 15 class hours requiring a
9written examination, and the equivalent of one seminar course
10of 15 class hours which does not require a written
11examination, in each year for which additional compensation is
12sought after receipt of the certificate. The Department shall
13designate and approve courses acceptable for additional
14training, including courses in business and computer
15techniques, and class hours applicable to each course. The
16Department shall specify procedures for certifying the
17completion of the additional training.
18    The courses and training shall be conducted annually in a
19manner and format deemed appropriate by the Department at
20various convenient locations throughout the State. At least
21one course shall be conducted annually in each county with
22more 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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1Department shall, after publishing its tentative equalization
2factor and giving notice of hearing to the public in a
3newspaper of general circulation in the county, hold a hearing
4on its estimate not less than 10 days nor more than 30 days
5from the date of the publication. The notice shall state the
6provided hearing platform and accessibility instructions,
7date, and time of the hearing, which shall be held in either
8Chicago or Springfield, the basis for the estimate of the
9Department, and further information as the Department may
10prescribe. The Department shall, after giving a hearing to all
11interested parties and opportunity for submitting testimony
12and evidence in support of or adverse to the estimate as the
13Department considers requisite, either confirm or revise the
14estimate so as to correctly represent the considered judgment
15of the Department respecting the estimated percentage to be
16added to or deducted from the aggregate assessment of all
17locally assessed property in the county except property
18assessed under Sections 10-110 through 10-140 or 10-170
19through 10-200. Within 30 days after the conclusion of the
20hearing the Department shall mail to the County Clerk, by
21certified mail, its determination with respect to such
22estimated percentage to be added to or deducted from the
23aggregate assessment.
24(Source: P.A. 91-555, eff. 1-1-00.)
 
25    Section 20. The Motor Fuel Tax Law is amended by changing

 

 

10200SB3685ham001- 81 -LRB102 21412 HLH 37946 a

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

 

 

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1shall be added to the selling price, so that the amount of tax
2is paid ultimately by the user of the motor fuel. However, no
3collection or payment shall be made in the case of the sale or
4use of any motor fuel to the extent to which such sale or use
5of motor fuel may not, under the constitution and statutes of
6the United States, be made the subject of taxation by this
7State. A person whose license to act as a distributor of fuel
8has been revoked shall, at the time of making a return, also
9pay to the Department an amount equal to the amount that would
10be collectible as a tax in the event of a sale thereof on all
11motor fuel, which he is required by the second paragraph of
12Section 5 to report to the Department in making a return, and
13which he had on hand on the date on which the license was
14revoked, and with respect to which no tax had been previously
15paid under this Act.
16    A distributor may make tax free sales of motor fuel, with
17respect to which he is otherwise required to collect the tax,
18only as specified in the following items 1 through 7.
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.
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).
2    All special fuel sold or used for non-highway purposes
3must have a dye added in accordance with Section 4d of this
4Law.
5    All suits or other proceedings brought for the purpose of
6recovering any taxes, interest or penalties due the State of
7Illinois under this Act may be maintained in the name of the
8Department.
9(Source: P.A. 96-1384, eff. 7-29-10.)
 
10    (35 ILCS 505/6a)  (from Ch. 120, par. 422a)
11    Sec. 6a. Collection of tax; suppliers. A supplier, other
12than a licensed distributor, who sells or distributes any
13special fuel, which he is required by Section 5a to report to
14the Department when filing a return, shall (except as
15hereinafter provided) collect at the time of such sale and
16distribution, the amount of tax imposed under this Act on all
17such special fuel sold and distributed, and at the time of
18making a return, the supplier shall pay to the Department the
19amount so collected less a discount of 2% through June 30, 2003
20and 1.75% thereafter which is allowed to reimburse the
21supplier for the expenses incurred in keeping records,
22preparing and filing returns, collecting and remitting the tax
23and supplying data to the Department on request, and shall
24also pay to the Department an amount equal to the amount that
25would be collectible as a tax in the event of a sale thereof on

 

 

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1all such special fuel used by said supplier during the period
2covered by the return. However, no payment shall be made based
3upon dyed diesel fuel used by said supplier for non-highway
4purposes. The discount shall only be applicable to the amount
5of tax payment which accompanies a return which is filed
6timely in accordance with Section 5(a) of this Act. In each
7subsequent sale of special fuel on which the amount of tax
8imposed under this Act has been collected as provided in this
9Section, the amount so collected shall be added to the selling
10price, so that the amount of tax is paid ultimately by the user
11of the special fuel. However, no collection or payment shall
12be made in the case of the sale or use of any special fuel to
13the extent to which such sale or use of motor fuel may not,
14under the Constitution and statutes of the United States, be
15made the subject of taxation by this State.
16    A person whose license to act as supplier of special fuel
17has been revoked shall, at the time of making a return, also
18pay to the Department an amount equal to the amount that would
19be collectible as a tax in the event of a sale thereof on all
20special fuel, which he is required by the 1st paragraph of
21Section 5a to report to the Department in making a return.
22    A supplier may make tax-free sales of special fuel, with
23respect to which he is otherwise required to collect the tax,
24only 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).
2        7. When a sale of special fuel is made to a person
3    where delivery is made outside of this State.
4    All special fuel sold or used for non-highway purposes
5must have a dye added in accordance with Section 4d of this
6Law.
7    All suits or other proceedings brought for the purpose of
8recovering any taxes, interest or penalties due the State of
9Illinois under this Act may be maintained in the name of the
10Department.
11(Source: P.A. 96-1384, eff. 7-29-10.)
 
12    Section 99. Effective date. This Act takes effect January
131, 2023, except that Section 20 and this Section take effect
14upon becoming law.".