Full Text of SB2696 94th General Assembly
SB2696 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 SB2696
Introduced 1/20/2006, by Sen. Chris Lauzen SYNOPSIS AS INTRODUCED: |
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New Act |
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20 ILCS 2505/2505-455 new |
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35 ILCS 105/9 |
from Ch. 120, par. 439.9 |
35 ILCS 120/3 |
from Ch. 120, par. 442 |
35 ILCS 200/15-173 new |
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35 ILCS 200/18-115 |
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35 ILCS 200/18-140 |
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35 ILCS 630/2 |
from Ch. 120, par. 2002 |
35 ILCS 630/3 |
from Ch. 120, par. 2003 |
35 ILCS 630/4 |
from Ch. 120, par. 2004 |
65 ILCS 5/11-12-5.1 |
from Ch. 24, par. 11-12-5.1 |
65 ILCS 5/11-15.1-6 new |
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30 ILCS 805/8.30 new |
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Creates the School Land and Capital Facilities Assessment Act. Sets forth procedures by which school districts may impose school impact fees. Prohibits other units of local government from imposing school impact fees. Preempts homerule powers. Provides that the Act does not apply to the Chicago school district. Amends the Property Tax Code, the Counties Code, and the Illinois Municipal Code to make corresponging changes. Amends the Property Tax Code. Creates the Citizens' Assessment Freeze Exemption, which is a homestead exemption in an amount equal to certain increases in the assessed value of real property. Sets forth procedures and requirements for the exemption. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Requires the Department of Revenue to develop and implement a program to strengthen its collection of amounts due to the State under the Use Tax Act and the Retailers' Occupation Tax Act that are due to the State from sales of tangible personal property conducted over the Internet. Amends the Use Tax Act and the Retailers' Occupation Tax Act. Provides that 80% of the revenue received from retail sales conducted over the Internet must be deposited into the Common School Fund, and sets forth requirements for the deposit and use of the moneys. Amends the Telecommunications Excise Tax Act. Exempts digital subscriber line services from the definition of telecommunications that are subject to the Act. Defines "digital subscriber line services". Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
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FISCAL NOTE ACT MAY APPLY |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT |
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A BILL FOR
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SB2696 |
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| AN ACT concerning taxes and fees.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Article 1. General Provisions | 5 |
| Section 1-1. Short title. This Act may be cited as the | 6 |
| School Land and Capital Facilities Assessment Act. | 7 |
| Section 1-5. Statement of purpose and intent. | 8 |
| (a) The General Assembly declares that the purposes of this | 9 |
| Act are to establish a mechanism for Illinois school districts | 10 |
| to pay or finance costs they anticipate incurring in acquiring | 11 |
| and improving school lands and in constructing school | 12 |
| facilities to serve new development, to ensure that the burden | 13 |
| of paying for needed school lands and school facilities is | 14 |
| determined and allocated in a fair and equitable manner among | 15 |
| the owners of newly constructed homes so that such owners carry | 16 |
| no more than their fair share of the burden of providing such | 17 |
| lands and facilities, and to maintain the affordability of | 18 |
| housing opportunities in the State. | 19 |
| (b) The General Assembly further finds that it is the | 20 |
| General Assembly's intent: | 21 |
| (1) to promote orderly economic growth and development | 22 |
| throughout the State while ensuring that owners of newly | 23 |
| constructed homes pay their fair share, but no more than | 24 |
| their fair share, of the cost of acquiring and improving | 25 |
| needed school lands and of constructing needed school | 26 |
| facilities; | 27 |
| (2) to ensure that the owners of newly constructed | 28 |
| homes who pay their fair share of the costs are able to pay | 29 |
| such costs over time so that the cost of constructing their | 30 |
| homes remains affordable; | 31 |
| (3) to ensure that adequate school lands and school |
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| facilities are available to serve the student populations | 2 |
| that will be generated by the construction of new homes; | 3 |
| (4) to establish fair and equitable procedures and | 4 |
| standards for school districts to employ in creating and | 5 |
| implementing school land and capital facilities plans and | 6 |
| in assessing and expending school land and capital | 7 |
| facilities assessment fees; and | 8 |
| (5) to prevent the assessment of unfair and | 9 |
| inconsistent fees for the acquisition and improvement of | 10 |
| school lands and the construction of new school facilities.
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| Section 1-10. Definitions. | 12 |
| "Assessment period" means a 10-year period that is to | 13 |
| commence not later than 12 months following the date of | 14 |
| adoption of a land and capital facilities plan. A school | 15 |
| district that adopts a land and capital facilities plan shall | 16 |
| have the right to extend an assessment period for an additional | 17 |
| 10-year period if the school district makes specific findings | 18 |
| of fact, after public hearing, to the effect that market | 19 |
| conditions have precluded the school district from achieving | 20 |
| the objectives of the plan within the initial 10-year period. | 21 |
| "Bonds or other evidence of indebtedness" means bonds or | 22 |
| other evidence of indebtedness as defined in Section 1 of the | 23 |
| Bond Authorization Act. | 24 |
| "Capital facilities costs" means the reasonable costs | 25 |
| incurred by a school district in constructing school capital | 26 |
| facilities and in acquiring buildings that are to be devoted to | 27 |
| use as school buildings. Capital facilities costs may include | 28 |
| the reasonable planning, design, engineering, architectural, | 29 |
| and legal costs incurred by a school district in connection | 30 |
| with the preparation and consideration of a capital facilities | 31 |
| needs assessment, the formulation and adoption of a land and | 32 |
| capital facilities plan, and the construction of school capital | 33 |
| facilities, except that not more than 10% of the total costs | 34 |
| anticipated to be incurred in constructing the school capital | 35 |
| facilities shall be used to pay such planning, design, |
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| engineering, architectural, and legal costs and further that, | 2 |
| if the construction or acquisition of the school capital | 3 |
| facilities for which architectural, engineering, and legal | 4 |
| costs were incurred is not commenced or consummated within 6 | 5 |
| years after the date those costs were incurred, the school | 6 |
| district shall reimburse the applicable assessment fee fund for | 7 |
| the costs so incurred from other revenue sources. "Capital | 8 |
| facilities costs" does not include any costs that are incurred | 9 |
| or to be incurred as land acquisition and improvement costs. | 10 |
| "Capital facilities needs assessment" means an assessment | 11 |
| of a school district's need for new school capital facilities | 12 |
| as described in Section 5-10 of this Act. | 13 |
| "Dwelling unit" means an attached or detached | 14 |
| single-family or multiple-family residence, apartment, or | 15 |
| condominium. Residences within new developments that are | 16 |
| nursing homes, congregate care facilities, assisted living | 17 |
| facilities, housing that is intended for and solely occupied by | 18 |
| persons 62 years of age or older under 42 U.S.C. 3607 | 19 |
| (b)(2)(B), and housing intended for and occupied by persons 55 | 20 |
| years of age and older under 42 U.S.C. 3607 (b)(2)(C) shall not | 21 |
| be deemed dwelling units under this Act. | 22 |
| "Encumber" means to use or commit to use collected land and | 23 |
| capital facilities assessment fees by legal obligation, | 24 |
| appropriation, or other official action by a school district. | 25 |
| "Fee payer" means an owner of a dwelling unit that is | 26 |
| required to pay or that does pay a land and capital facilities | 27 |
| assessment fee. | 28 |
| "Land and capital facilities plan" means a plan adopted by | 29 |
| a school district pursuant to Article 10 of this Act. | 30 |
| "Land acquisition and improvement costs" means the | 31 |
| reasonable costs a school district incurs in acquiring or | 32 |
| improving needed school lands. "Land acquisition and | 33 |
| improvement costs" may include the reasonable planning, | 34 |
| design, title, survey, brokerage, environmental investigation, | 35 |
| and legal costs incurred or to be incurred by a school district | 36 |
| in preparing and considering a land needs assessment, in |
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| formulating and adopting a land and capital facilities plan, | 2 |
| and in acquiring and improving school lands, except that not | 3 |
| more than 10% of the total costs anticipated to be incurred in | 4 |
| preparing and considering a land needs assessment, in | 5 |
| formulating and adopting a land and capital facilities plan, | 6 |
| and in acquiring and improving school lands shall be used to | 7 |
| pay such planning, design, engineering, architectural, title, | 8 |
| survey, brokerage, environmental investigation, and legal | 9 |
| costs and further that, if the school lands for which | 10 |
| architectural, engineering, title, survey, brokerage, | 11 |
| environmental investigation, and legal costs were incurred are | 12 |
| not acquired or improved within 6 years after the date adoption | 13 |
| of the land and capital facilities plan for which such costs | 14 |
| were incurred, the school district shall reimburse the | 15 |
| applicable assessment fee fund for the costs so incurred from | 16 |
| other revenue sources. For purposes of this definition, the | 17 |
| word "improving" or "improvement" means the reasonable costs a | 18 |
| school district incurs or anticipates it will incur: (i) in | 19 |
| constructing sanitary sewer, storm sewer, water, sidewalk, and | 20 |
| roadway improvements to school lands or on lands that are | 21 |
| adjacent to school lands to meet the demands of new | 22 |
| development; (ii) in undertaking grading and landscaping | 23 |
| improvements on school lands and adjacent ways; (iii) in | 24 |
| constructing parking lot improvements on school lands; (iv) in | 25 |
| constructing athletic fields and tennis courts in conjunction | 26 |
| with the construction of new school buildings or permanent | 27 |
| additions to existing school buildings; (v) in furnishing and | 28 |
| installing for the first time fixed playground apparatus; and | 29 |
| (vi) in undertaking required demolition work. Land acquisition | 30 |
| and improvement costs shall not include any costs that are | 31 |
| incurred or to be incurred as capital facilities costs. | 32 |
| "Land and capital facilities assessment fee" means a fee | 33 |
| established by a school district pursuant to a land and capital | 34 |
| facilities plan. | 35 |
| "Land needs assessment" means an assessment of a school | 36 |
| district's need for new school lands as described in Section |
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| 5-5 of this Act. | 2 |
| "New development" means development containing dwelling | 3 |
| units that is being newly constructed or that is projected to | 4 |
| be constructed. | 5 |
| "Proportionate share" means that portion of the land | 6 |
| acquisition and improvement costs and capital facilities costs | 7 |
| that is specifically and uniquely attributable to new | 8 |
| development. | 9 |
| "School buildings" means roofed and walled structures | 10 |
| built for permanent use that are: (i) leased or owned or to be | 11 |
| leased or owned by a school district; and (ii) used or to be | 12 |
| used for public school purposes. A classification of school | 13 |
| buildings means elementary, junior high, or high school | 14 |
| buildings. | 15 |
| "School capacity" means the maximum student enrollment | 16 |
| capacity of an existing school building determined on the basis | 17 |
| of the space and physical standards recommended by the regional | 18 |
| superintendent of schools and taking into account the then | 19 |
| current State and federal special education and accessibility | 20 |
| facility mandates. | 21 |
| "School capital facilities" means and is limited to the | 22 |
| following improvements to school lands: newly constructed | 23 |
| school buildings; newly constructed structural improvements to | 24 |
| school buildings and permanent additions to school buildings; | 25 |
| systems that are being installed within newly constructed | 26 |
| school buildings or within permanent additions to school | 27 |
| buildings, including without limitation electrical systems, | 28 |
| plumbing systems, fire protection systems, and heating, | 29 |
| ventilation, and air conditioning systems; and additions to or | 30 |
| replacements of systems within existing school buildings to the | 31 |
| extent necessary to meet the demands of new development. | 32 |
| "School district" means any public elementary, high | 33 |
| school, or unit school district. | 34 |
| "School lands" means lands that are: (i) leased or owned or | 35 |
| to be leased or owned by a school district; and (ii) used, to | 36 |
| be used, or capable of being used for school purposes. |
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| "Unit of local government" means a unit of local government | 2 |
| included in the definition of "units of local government" under | 3 |
| Article VII, Section 1 of the Illinois Constitution, including | 4 |
| all home rule units. | 5 |
| Section 1-15. Authorization. | 6 |
| (a) Only school districts situated in whole or in part in | 7 |
| counties having a population in excess of 250,000 have the | 8 |
| authority to adopt a land and capital facilities plan and | 9 |
| assess and collect land and capital facilities assessment fees. | 10 |
| The provisions of this Act do not apply to school districts | 11 |
| situated in municipalities having a population in excess of | 12 |
| 1,000,000. | 13 |
| (b) Only school districts that have undertaken a land needs | 14 |
| assessment and concluded that they will need to acquire and | 15 |
| improve new school lands over an assessment period are | 16 |
| authorized to include within a proposed land and capital | 17 |
| facilities assessment fee a component for land acquisition and | 18 |
| improvement costs. | 19 |
| (c) Only school districts that have undertaken a capital | 20 |
| facilities needs assessment and concluded that they will need | 21 |
| to construct new school capital facilities are authorized to | 22 |
| include within a proposed land and capital facilities | 23 |
| assessment fee a component for capital facilities costs. | 24 |
| Section 1-20. Limitations. | 25 |
| (a) No unit of local government other than the school | 26 |
| districts described in subsection (a) of Section 1-15 of this | 27 |
| Act has the authority to adopt a land and capital facilities | 28 |
| plan and assess land and capital facilities assessment fees. | 29 |
| (b) The assessment, imposition, and collection of land and | 30 |
| capital facilities assessment fees pursuant to this Act shall | 31 |
| be the sole and exclusive means by which units of local | 32 |
| government and school districts may assess, impose, and collect | 33 |
| fees against new development for purposes of satisfying and | 34 |
| financing the costs of acquiring and improving school lands and |
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| of constructing school capital facilities to meet the demands | 2 |
| and needs of new development. | 3 |
| (c) No school district authorized by this Act to assess and | 4 |
| impose land and capital facilities assessment fees may impose | 5 |
| fees for the acquisition and improvement of school lands or for | 6 |
| the construction of school capital facilities in a manner that | 7 |
| is inconsistent with the provisions of this Act. | 8 |
| (d) No annexation agreement entered into by a unit of local | 9 |
| government pursuant to the provisions of Article 11 of Division | 10 |
| 15.1 of the Illinois Municipal Code may require payment of fees | 11 |
| for the acquisition and improvement of school lands or for the | 12 |
| construction of school capital facilities other than land and | 13 |
| capital facilities assessment fees that have been established | 14 |
| by a school district pursuant to the provisions of this Act. If | 15 |
| a unit of local government seeks to enter into an annexation | 16 |
| agreement with a developer of a new development, such | 17 |
| annexation agreement shall provide for the payment of land and | 18 |
| capital facilities assessment fees as and to the extent the | 19 |
| school districts within whose jurisdiction the new development | 20 |
| is to be constructed have adopted a land and capital facilities | 21 |
| plan and established a land and capital facilities assessment | 22 |
| fee schedule. | 23 |
| (e) A home rule until may not regulate subjects governed | 24 |
| under this Act in a manner more restrictive than the regulation | 25 |
| by the State of those subjects under this Act. This Act is a | 26 |
| limitation under subsection (i) of Section 6 of Article VII of | 27 |
| the Illinois Constitution on the concurrent exercise by home | 28 |
| rule units of local government of powers and functions | 29 |
| exercised by the State. | 30 |
| Article 5. Needs Assessment | 31 |
| Section 5-5. Land needs assessment. | 32 |
| (a) No school district may adopt a land and capital | 33 |
| facilities plan that provides for the acquisition or | 34 |
| improvement of new school lands or for the incurring of any |
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| land acquisition and improvement costs to meet the needs of new | 2 |
| development unless it first undertakes a land needs assessment | 3 |
| that concludes that new school lands will need to be acquired | 4 |
| or improved over the planned for assessment period to meet the | 5 |
| needs of new development. The land needs assessment shall set | 6 |
| forth with particularity the proportionate share of the new | 7 |
| school lands or of the land acquisition and improvement costs | 8 |
| that is attributable to the new development. A land needs | 9 |
| assessment must not be more than one year old at the time of | 10 |
| adoption of a land and capital facilities plan. | 11 |
| (b) A land needs assessment shall contain the following for | 12 |
| each classification of school building that exists within the | 13 |
| school district: | 14 |
| (1) a description of the existing school lands within | 15 |
| the school district; | 16 |
| (2) an identification of the school capacity of each | 17 |
| school building within the school district and of the | 18 |
| number of students then enrolled in each school building; | 19 |
| (3) a projection of the character and location of new | 20 |
| development that is expected to occur within the school | 21 |
| district over the succeeding 2-year, 5-year, and 10-year | 22 |
| periods; | 23 |
| (4) an estimate of the amount of school lands that will | 24 |
| be needed over the then planned for assessment period to | 25 |
| accommodate the demands of the projected new development; | 26 |
| (5) a projection of the land acquisition and | 27 |
| improvement costs that the school district will incur in | 28 |
| improving already owned school lands and in improving and | 29 |
| acquiring new school lands; and | 30 |
| (6) a projected timetable for the acquisition or | 31 |
| improvement of the school lands. | 32 |
| (c) If a land needs assessment is not undertaken for a | 33 |
| given classification of school lands, then the school district | 34 |
| may not include within a proposed land and capital facilities | 35 |
| plan and proposed land and capital facilities assessment fee a | 36 |
| component for the acquisition or improvement of new school |
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| lands or for the incurring of any land acquisition and | 2 |
| improvement costs for such classification of school buildings. | 3 |
| Once a school district has satisfied its need for school lands | 4 |
| for a given classification of school buildings, as established | 5 |
| by the approved land needs assessment, it may not impose | 6 |
| further land and capital facilities assessment fees against new | 7 |
| development for school lands or for land acquisition and | 8 |
| improvement costs for that classification of school buildings. | 9 |
| Section 5-10. Capital facilities needs assessment. | 10 |
| (a) No school district may adopt a land and capital | 11 |
| facilities plan that provides for the construction or | 12 |
| acquisition of new school capital facilities or for the | 13 |
| incurring of any capital facilities costs to meet the needs of | 14 |
| new development unless it first undertakes a capital facilities | 15 |
| needs assessment that concludes that new school capital | 16 |
| facilities will need to be constructed or acquired over the | 17 |
| planned for assessment period to meet the needs of new | 18 |
| development. The capital facilities needs assessment shall set | 19 |
| forth with particularity the proportionate share of the capital | 20 |
| facilities costs that is attributable to the new development. A | 21 |
| capital facilities needs assessment must not be more than one | 22 |
| year old at the time of adoption of a land and capital | 23 |
| facilities plan. | 24 |
| (b) A capital facilities needs assessment shall contain all | 25 |
| of the following for each classification of school building | 26 |
| that exists within the school district: | 27 |
| (1) A description of the existing school buildings | 28 |
| within the school district. | 29 |
| (2) An identification of the school capacity of each | 30 |
| school building within the school district and of the | 31 |
| number of students then enrolled in each school building. | 32 |
| (3) A projection of the character and location of new | 33 |
| development that is expected to occur within the school | 34 |
| district over the succeeding 10-year period. | 35 |
| (4) An estimate of the amount of school capital |
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| facilities that will be needed over the then planned for | 2 |
| assessment period to accommodate the demands of the | 3 |
| projected new development. | 4 |
| (5) a projection of the capital facilities costs that | 5 |
| the school district will incur in acquiring or constructing | 6 |
| the school capital facilities. | 7 |
| (6) a projected timetable for the acquisition or | 8 |
| construction of the school capital facilities.
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| (c) If a capital facilities needs assessment is not | 10 |
| undertaken for a given classification of school buildings, then | 11 |
| the school district may not include within a proposed land and | 12 |
| capital facilities plan and proposed land and capital | 13 |
| facilities assessment fee a component for the acquisition or | 14 |
| construction of new school buildings or for the incurring of | 15 |
| any capital facilities costs for the classification of school | 16 |
| buildings. Once a school district has satisfied its need for | 17 |
| school buildings for a given classification of school | 18 |
| buildings, as established by the approved capital facilities | 19 |
| needs assessment, it shall not impose further land and capital | 20 |
| facilities assessment fees against new development for school | 21 |
| buildings or for capital facilities costs for that | 22 |
| classification of school buildings. | 23 |
| Article 10. Adoption of Plan; Public Hearing | 24 |
| Section 10-5. Requirement to adopt plan; passage of | 25 |
| resolution. A school district that seeks to assess land and | 26 |
| capital facilities assessment fees against new development | 27 |
| shall first adopt a land and capital facilities plan in the | 28 |
| manner provided by this Act. Adoption of such a plan shall be | 29 |
| effected by the passage of a resolution by a two-thirds vote of | 30 |
| the school district's board members then holding office. No | 31 |
| school board may consider and act on such a resolution unless | 32 |
| it has first received the report and recommendations of the | 33 |
| school district's superintendent as provided for in Section | 34 |
| 10-10 of this Act. |
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| Section 10-10. Preparation of superintendent's report and | 2 |
| recommendations. Before a school district adopts a land and | 3 |
| capital facilities plan, its superintendent shall prepare a | 4 |
| report that contains all of the following: | 5 |
| (1) A land needs assessment for the school district. | 6 |
| (2) A capital facilities needs assessment for the | 7 |
| school district. | 8 |
| (3) The funding sources available to the school | 9 |
| district to pay the land acquisition and improvement costs | 10 |
| and capital facilities costs the school district will incur | 11 |
| in acquiring or improving needed school lands and in | 12 |
| acquiring or constructing needed school capital | 13 |
| facilities. | 14 |
| (4) A recommended land and capital facilities plan. | 15 |
| (5) A recommended schedule of land and capital | 16 |
| facilities assessment fees that are to be paid by the | 17 |
| owners of dwelling units within the new developments that | 18 |
| are projected to be constructed within the school district | 19 |
| over the planned for assessment period. | 20 |
| The report shall divide the school district into | 21 |
| sub-districts for analysis and planning purposes. The | 22 |
| boundaries of such sub-districts shall be consistent with the | 23 |
| boundaries of the areas being served by the various school | 24 |
| buildings existing or planned for within the school district. | 25 |
| The report shall identify a school district's need for new | 26 |
| school lands and new school capital facilities for each | 27 |
| separate classification of school buildings.
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| Section 10-15. Public hearings by superintendent. The | 29 |
| school district superintendent shall conduct a public hearing | 30 |
| on his or her report and recommendations and, after taking into | 31 |
| account the testimony he or she receives at the public hearing, | 32 |
| issue a final report and set of recommendations to the school | 33 |
| board. The superintendent shall issue the report and | 34 |
| recommendations within 60 days after the close after the public |
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| hearing. Notice of the public hearing shall be published at | 2 |
| least once in a newspaper of general circulation within the | 3 |
| school district not less than 21 days and not more than 45 days | 4 |
| prior to the date scheduled for the public hearing. The | 5 |
| superintendent shall also give notice of the public hearing by | 6 |
| certified mail, within the same time period, to any person or | 7 |
| entity that has registered with the school district in | 8 |
| accordance with the school district's adopted procedures as | 9 |
| desiring to receive such notice. | 10 |
| Section 10-20. Public hearing by the school board. After | 11 |
| the school board receives the superintendent's report and | 12 |
| recommendations, it shall conduct its own public hearing on the | 13 |
| report and recommendations. The public hearing shall be | 14 |
| conducted in the same manner as the public hearing on the | 15 |
| superintendent's report and recommendations. At the conclusion | 16 |
| of the public hearing, the school board shall either accept the | 17 |
| superintendent's report and recommendations in their entirety | 18 |
| or accept and modify the superintendent's report and | 19 |
| recommendations and proceed to adopt a land and capital | 20 |
| facilities plan and establish a land and capital facilities | 21 |
| assessment fee schedule, as provided in Section 10-5 of this | 22 |
| Act, or it shall reject the superintendent's report and | 23 |
| recommendations, in which event no land and capital facilities | 24 |
| plan shall be adopted and no land and capital facilities | 25 |
| assessment fee schedule shall be established. If the school | 26 |
| board seeks to adopt a land and capital facilities plan or | 27 |
| establish a land and capital facilities assessment fee schedule | 28 |
| that is materially inconsistent with the conclusions of the | 29 |
| superintendent's report or the superintendent's | 30 |
| recommendations, it shall remand the superintendent's report | 31 |
| and recommendations back to the superintendent for additional | 32 |
| consideration at a newly convened public hearing held in the | 33 |
| manner required for the initially conducted public hearing. | 34 |
| Section 15-5. Assessment of land and capital facilities |
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| assessment fees. Once a school district has adopted a land and | 2 |
| capital facilities plan and established a land and capital | 3 |
| facilities assessment fee schedule, it shall have the authority | 4 |
| and obligation to assess the fees against the owners of all | 5 |
| dwelling units that are thereafter constructed within new | 6 |
| developments that are constructed in the school district. Land | 7 |
| and capital facilities assessment fees for dwelling units | 8 |
| constructed with a new development shall be due and payable | 9 |
| from and after the date of issuance of a certificate of | 10 |
| occupancy for the dwelling unit. | 11 |
| Section 15-10. Standard for assessment of land and capital | 12 |
| facilities assessment fees. A new development that is required | 13 |
| to pay land and capital facilities assessment fees pursuant to | 14 |
| this Act must not be required to pay more than the new | 15 |
| development's proportionate share of the land acquisition and | 16 |
| improvement costs and capital facilities costs that a school | 17 |
| district anticipates incurring over the planned for assessment | 18 |
| period, as set forth in the approved land needs assessment and | 19 |
| capital facilities needs assessments, which proportionate | 20 |
| share shall take into account the donation of any lands that | 21 |
| the developer of that new development may have theretofore | 22 |
| donated to the school district. | 23 |
| Section 15-15. Exclusion of new development increases in | 24 |
| assessed value and from certain property tax extensions. If a | 25 |
| school district adopts a land and capital facilities plan and | 26 |
| establishes a land and capital facilities assessment fee | 27 |
| schedule, the tax rates for the school district's existing or | 28 |
| subsequently issued bonds or other evidence of indebtedness, to | 29 |
| the extent issued to cover the school district's land | 30 |
| acquisition and improvement costs or capital facilities costs, | 31 |
| and the school district's tax rate for capital improvements | 32 |
| established under subdivision (4) of Section 17-2 of the School | 33 |
| Code must not be extended to new development increases in the | 34 |
| assessed value of property within the school district for the |
|
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| 1 |
| assessment period set forth in the plan, notwithstanding the | 2 |
| provisions of Section 18-115 and Section 18-140 of the Property | 3 |
| Tax Code. | 4 |
| Section 15-20. Issuance of assessment fee anticipation | 5 |
| warrants, notes, bonds, and other evidence of indebtedness. | 6 |
| (a) A school district that has adopted a land and capital | 7 |
| facilities plan may issue assessment fee anticipation | 8 |
| warrants, notes, bonds, or other evidence of indebtedness to | 9 |
| defray land acquisition and improvement costs and capital | 10 |
| facilities costs that the school district anticipates | 11 |
| incurring to meet the needs of new development to the extent of | 12 |
| 85% of the amount of land and capital facilities assessment | 13 |
| fees that it anticipates collecting over the planned for | 14 |
| assessment period. Moneys borrowed by a school district in this | 15 |
| manner shall be applied to the purposes for which they were | 16 |
| obtained and no other purpose. All moneys so borrowed shall be | 17 |
| repaid exclusively from land and capital facilities assessment | 18 |
| fees within 60 days after the assessment fees have been | 19 |
| received by the school district. | 20 |
| (b) Borrowing authorized under this Section shall bear | 21 |
| interest at a rate not to exceed the maximum rate authorized by | 22 |
| the Bond Authorization Act from the date of issuance until | 23 |
| paid. | 24 |
| (c) Prior to the school district borrowing or establishing | 25 |
| a line of credit under this Section, the school board shall | 26 |
| authorize, by resolution, the borrowing or line of credit. The | 27 |
| resolution shall set forth facts demonstrating the need for the | 28 |
| borrowing or line of credit, state the amount to be borrowed, | 29 |
| establish a maximum interest rate limit not to exceed that set | 30 |
| forth in subsection (b) of this Section, and provide a date by | 31 |
| which the borrowed funds shall be repaid. The resolution shall | 32 |
| direct the relevant officials to make arrangements to set apart | 33 |
| and hold the fees, as received, that will be used to repay the | 34 |
| borrowing. In addition, the resolution may authorize the | 35 |
| relevant officials to make partial repayments of the borrowing |
|
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| 1 |
| as the fees become available and may contain any other terms, | 2 |
| restrictions, or limitations not inconsistent with the | 3 |
| provisions of this Section. | 4 |
| Section 15-25. Collection of land and capital facilities | 5 |
| assessment fees. A school district assessing land acquisition | 6 |
| and capital facilities assessment fees against the owners of | 7 |
| newly constructed dwelling units pursuant to this Act shall | 8 |
| bill all fee payers for the payment of the fees on a twice a | 9 |
| year basis in a manner similarly to that employed by the county | 10 |
| collector in the collection of property taxes under the | 11 |
| Property Tax Code. | 12 |
| Section 15-30. Collection; lien rights. The school | 13 |
| district shall have the right to place a lien on the property | 14 |
| of any fee payer that is subject to the payment of a land and | 15 |
| capital facilities assessment fee if the fee payer fails to pay | 16 |
| the fee as and when required by the adopted land and capital | 17 |
| facilities plan and by law. The school district shall have the | 18 |
| right to foreclose such lien in the same manner as is provided | 19 |
| by law for the foreclosure of mortgage liens. | 20 |
| Section 15-35. Annual certification by superintendent. The | 21 |
| school district superintendent shall annually submit to the | 22 |
| school district school board and to the regional superintendent | 23 |
| of schools, within 30 days after expiration of the school | 24 |
| district's fiscal year, a certification made under oath to the | 25 |
| effect that, to the best of his or her knowledge and after | 26 |
| undertaking a good faith investigation, land and capital | 27 |
| facilities assessment fees imposed pursuant to the school | 28 |
| district's adopted land and capital facilities plan have been | 29 |
| imposed, held, and used in the manner required by this Act and | 30 |
| by the adopted land and capital facilities plan. | 31 |
| Article 20. Contests |
|
|
|
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| Section 20-5. Right to contest. A fee payer or any other | 2 |
| party whose property is or will be subject to the assessment of | 3 |
| a land and capital facilities assessment fee shall have the | 4 |
| right to contest the school district's adoption of a land and | 5 |
| capital facilities plan or the school district's assessment, | 6 |
| collection, or use of land and capital facilities assessment | 7 |
| fees. The resolution adopting a land and capital facilities | 8 |
| plan shall provide for the consideration of such contest by the | 9 |
| regional superintendent of schools and for the prevailing party | 10 |
| in such challenge to recover from the non-prevailing party the | 11 |
| attorney's fees and costs that the prevailing party has | 12 |
| reasonably incurred in pursuing or defending the contest. The | 13 |
| regional superintendent of schools shall have the authority to | 14 |
| determine whether a school district's adopted land and capital | 15 |
| facilities plan and established schedule of land and capital | 16 |
| facilities assessment fees are consistent with the manifest | 17 |
| weight of the evidence presented at the public hearings | 18 |
| required under Sections 10-15 and 10-20 of this Act or are | 19 |
| otherwise contrary to law and whether the school district has | 20 |
| imposed, collected, and used land and capital facilities | 21 |
| assessment fees in accordance with the adopted land and capital | 22 |
| facilities plan and the requirements of law. The ruling of the | 23 |
| regional superintendent of schools is subject to judicial | 24 |
| review in the circuit court under the provisions of the | 25 |
| Administrative Review Law. | 26 |
| Section 20-10. Limitation on challenges. | 27 |
| (a) No proceeding to contest an adopted land and capital | 28 |
| facilities plan or an established land and capital facilities | 29 |
| assessment fee schedule shall be commenced by a fee payer or | 30 |
| any other party later than one year after the date of adoption | 31 |
| of the plan and the establishment of the schedule. | 32 |
| (b) No proceeding to contest the use of collected land and | 33 |
| capital facilities assessment fees may be commenced later than | 34 |
| one year after the date of payment of the fees, except that an | 35 |
| action seeking the refund of a land and capital facilities |
|
|
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| 1 |
| assessment fee that has not been encumbered by a school | 2 |
| district as and when required by the adopted plan and by this | 3 |
| Act may be commenced by a fee payer more than one year after | 4 |
| the date of its payment provided it is commenced by the fee | 5 |
| payer no later than one year after the expiration of the period | 6 |
| within which the fee was to have been encumbered. | 7 |
| Article 25. Transition | 8 |
| Section 25-5. Repeal of existing ordinances. Any unit of | 9 |
| local government that has adopted an ordinance that provides | 10 |
| for the assessment and payment of fees to satisfy land | 11 |
| acquisition and improvement costs or capital facilities costs | 12 |
| for school districts operating within its boundaries shall | 13 |
| repeal the ordinance to the extent such school districts adopt | 14 |
| a land and capital facilities plan and establish a land and | 15 |
| capital facilities assessment fee. The unit of local government | 16 |
| shall undertake such repeal within 120 days after the date of | 17 |
| adoption of the land and capital facilities plan. | 18 |
| Section 25-10. Exemption of new developments. New | 19 |
| developments that, as of the date of a school district's | 20 |
| passage of a resolution adopting a land and capital facilities, | 21 |
| are the subject of an agreement with the school district or | 22 |
| unit of local government that provides for the payment of fees | 23 |
| to the school district or unit of local government to pay land | 24 |
| acquisition and improvement costs or capital facilities costs | 25 |
| the school district anticipates incurring to meet the needs of | 26 |
| new development must not be included within the school | 27 |
| district's plan or subject to the school district's subsequent | 28 |
| imposition of land and capital facilities assessment fees. | 29 |
| Article 90. Amendatory Provisions | 30 |
| Section 90-5. The Department of Revenue Law of the
Civil | 31 |
| Administrative Code of Illinois is amended by adding Section |
|
|
|
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|
| 1 |
| 2505-455 as follows: | 2 |
| (20 ILCS 2505/2505-455 new) | 3 |
| Sec. 2505-455. Tax collection on Internet sales. | 4 |
| (a) The Department must develop and implement a program to | 5 |
| strengthen its collection of amounts due to the State under the | 6 |
| Use Tax Act and the Retailers' Occupation Tax Act from sales of | 7 |
| tangible personal property conducted over the Internet. This | 8 |
| program shall contain specific measurers to correct the current | 9 |
| lack of enforcement of the Use Tax Act and the Retailers' | 10 |
| Occupation Tax Act as they now apply to Internet transactions. | 11 |
| This program shall not increase the tax rates or change the | 12 |
| definitions of properties that are subject to the Use Tax Act | 13 |
| and the Retailers' Occupation Tax Act. | 14 |
| (b) The Department must submit a report concerning the | 15 |
| status of this program to the General Assembly and the Governor | 16 |
| no later than January 1, 2007. | 17 |
| Section 90-10. The Use Tax Act is amended by changing | 18 |
| Section 9 as follows:
| 19 |
| (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| 20 |
| Sec. 9. Except as to motor vehicles, watercraft, aircraft, | 21 |
| and
trailers that are required to be registered with an agency | 22 |
| of this State,
each retailer
required or authorized to collect | 23 |
| the tax imposed by this Act shall pay
to the Department the | 24 |
| amount of such tax (except as otherwise provided)
at the time | 25 |
| when he is required to file his return for the period during
| 26 |
| which such tax was collected, less a discount of 2.1% prior to
| 27 |
| January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | 28 |
| per calendar
year, whichever is greater, which is allowed to | 29 |
| reimburse the retailer
for expenses incurred in collecting the | 30 |
| tax, keeping records, preparing
and filing returns, remitting | 31 |
| the tax and supplying data to the
Department on request. In the | 32 |
| case of retailers who report and pay the
tax on a transaction | 33 |
| by transaction basis, as provided in this Section,
such |
|
|
|
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| 1 |
| discount shall be taken with each such tax remittance instead | 2 |
| of
when such retailer files his periodic return. A retailer | 3 |
| need not remit
that part of any tax collected by him to the | 4 |
| extent that he is required
to remit and does remit the tax | 5 |
| imposed by the Retailers' Occupation
Tax Act, with respect to | 6 |
| the sale of the same property.
| 7 |
| Where such tangible personal property is sold under a | 8 |
| conditional
sales contract, or under any other form of sale | 9 |
| wherein the payment of
the principal sum, or a part thereof, is | 10 |
| extended beyond the close of
the period for which the return is | 11 |
| filed, the retailer, in collecting
the tax (except as to motor | 12 |
| vehicles, watercraft, aircraft, and
trailers that are required | 13 |
| to be registered with an agency of this State),
may collect for | 14 |
| each
tax return period, only the tax applicable to that part of | 15 |
| the selling
price actually received during such tax return | 16 |
| period.
| 17 |
| Except as provided in this Section, on or before the | 18 |
| twentieth day of each
calendar month, such retailer shall file | 19 |
| a return for the preceding
calendar month. Such return shall be | 20 |
| filed on forms prescribed by the
Department and shall furnish | 21 |
| such information as the Department may
reasonably require.
| 22 |
| The Department may require returns to be filed on a | 23 |
| quarterly basis.
If so required, a return for each calendar | 24 |
| quarter shall be filed on or
before the twentieth day of the | 25 |
| calendar month following the end of such
calendar quarter. The | 26 |
| taxpayer shall also file a return with the
Department for each | 27 |
| of the first two months of each calendar quarter, on or
before | 28 |
| the twentieth day of the following calendar month, stating:
| 29 |
| 1. The name of the seller;
| 30 |
| 2. The address of the principal place of business from | 31 |
| which he engages
in the business of selling tangible | 32 |
| personal property at retail in this State;
| 33 |
| 3. The total amount of taxable receipts received by him | 34 |
| during the
preceding calendar month from sales of tangible | 35 |
| personal property by him
during such preceding calendar | 36 |
| month, including receipts from charge and
time sales, but |
|
|
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|
| 1 |
| less all deductions allowed by law;
| 2 |
| 4. The amount of credit provided in Section 2d of this | 3 |
| Act;
| 4 |
| 5. The amount of tax due;
| 5 |
| 5-5. The signature of the taxpayer; and
| 6 |
| 6. Such other reasonable information as the Department | 7 |
| may
require.
| 8 |
| If a taxpayer fails to sign a return within 30 days after | 9 |
| the proper notice
and demand for signature by the Department, | 10 |
| the return shall be considered
valid and any amount shown to be | 11 |
| due on the return shall be deemed assessed.
| 12 |
| Beginning October 1, 1993, a taxpayer who has an average | 13 |
| monthly tax
liability of $150,000 or more shall make all | 14 |
| payments required by rules of the
Department by electronic | 15 |
| funds transfer. Beginning October 1, 1994, a taxpayer
who has | 16 |
| an average monthly tax liability of $100,000 or more shall make | 17 |
| all
payments required by rules of the Department by electronic | 18 |
| funds transfer.
Beginning October 1, 1995, a taxpayer who has | 19 |
| an average monthly tax liability
of $50,000 or more shall make | 20 |
| all payments required by rules of the Department
by electronic | 21 |
| funds transfer. Beginning October 1, 2000, a taxpayer who has
| 22 |
| an annual tax liability of $200,000 or more shall make all | 23 |
| payments required by
rules of the Department by electronic | 24 |
| funds transfer. The term "annual tax
liability" shall be the | 25 |
| sum of the taxpayer's liabilities under this Act, and
under all | 26 |
| other State and local occupation and use tax laws administered | 27 |
| by the
Department, for the immediately preceding calendar year. | 28 |
| The term "average
monthly tax liability" means
the sum of the | 29 |
| taxpayer's liabilities under this Act, and under all other | 30 |
| State
and local occupation and use tax laws administered by the | 31 |
| Department, for the
immediately preceding calendar year | 32 |
| divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 33 |
| a tax liability in the
amount set forth in subsection (b) of | 34 |
| Section 2505-210 of the Department of
Revenue Law shall make | 35 |
| all payments required by rules of the Department by
electronic | 36 |
| funds transfer.
|
|
|
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|
| 1 |
| Before August 1 of each year beginning in 1993, the | 2 |
| Department shall notify
all taxpayers required to make payments | 3 |
| by electronic funds transfer. All
taxpayers required to make | 4 |
| payments by electronic funds transfer shall make
those payments | 5 |
| for a minimum of one year beginning on October 1.
| 6 |
| Any taxpayer not required to make payments by electronic | 7 |
| funds transfer may
make payments by electronic funds transfer | 8 |
| with the permission of the
Department.
| 9 |
| All taxpayers required to make payment by electronic funds | 10 |
| transfer and any
taxpayers authorized to voluntarily make | 11 |
| payments by electronic funds transfer
shall make those payments | 12 |
| in the manner authorized by the Department.
| 13 |
| The Department shall adopt such rules as are necessary to | 14 |
| effectuate a
program of electronic funds transfer and the | 15 |
| requirements of this Section.
| 16 |
| Before October 1, 2000, if the taxpayer's average monthly | 17 |
| tax liability
to the Department
under this Act, the Retailers' | 18 |
| Occupation Tax Act, the Service
Occupation Tax Act, the Service | 19 |
| Use Tax Act was $10,000 or more
during
the preceding 4 complete | 20 |
| calendar quarters, he shall file a return with the
Department | 21 |
| each month by the 20th day of the month next following the | 22 |
| month
during which such tax liability is incurred and shall | 23 |
| make payments to the
Department on or before the 7th, 15th, | 24 |
| 22nd and last day of the month
during which such liability is | 25 |
| incurred.
On and after October 1, 2000, if the taxpayer's | 26 |
| average monthly tax liability
to the Department under this Act, | 27 |
| the Retailers' Occupation Tax Act,
the
Service Occupation Tax | 28 |
| Act, and the Service Use Tax Act was $20,000 or more
during the | 29 |
| preceding 4 complete calendar quarters, he shall file a return | 30 |
| with
the Department each month by the 20th day of the month | 31 |
| next following the month
during which such tax liability is | 32 |
| incurred and shall make payment to the
Department on or before | 33 |
| the 7th, 15th, 22nd and last day of the
month during
which such | 34 |
| liability is incurred.
If the month during which such tax
| 35 |
| liability is incurred began prior to January 1, 1985, each | 36 |
| payment shall be
in an amount equal to 1/4 of the taxpayer's
|
|
|
|
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|
| 1 |
| actual liability for the month or an amount set by the | 2 |
| Department not to
exceed 1/4 of the average monthly liability | 3 |
| of the taxpayer to the
Department for the preceding 4 complete | 4 |
| calendar quarters (excluding the
month of highest liability and | 5 |
| the month of lowest liability in such 4
quarter period). If the | 6 |
| month during which such tax liability is incurred
begins on or | 7 |
| after January 1, 1985, and prior to January 1, 1987, each
| 8 |
| payment shall be in an amount equal to 22.5% of the taxpayer's | 9 |
| actual liability
for the month or 27.5% of the taxpayer's | 10 |
| liability for the same calendar
month of the preceding year. If | 11 |
| the month during which such tax liability
is incurred begins on | 12 |
| or after January 1, 1987, and prior to January 1,
1988, each | 13 |
| payment shall be in an amount equal to 22.5% of the taxpayer's
| 14 |
| actual liability for the month or 26.25% of the taxpayer's | 15 |
| liability for
the same calendar month of the preceding year. If | 16 |
| the month during which such
tax liability is incurred begins on | 17 |
| or after January 1, 1988, and prior to
January 1, 1989,
or | 18 |
| begins on or after January 1, 1996, each payment shall be in an | 19 |
| amount equal
to 22.5% of the taxpayer's actual liability for | 20 |
| the month or 25% of the
taxpayer's liability for the same | 21 |
| calendar month of the preceding year. If the
month during which | 22 |
| such tax liability is incurred begins on or after January 1,
| 23 |
| 1989,
and prior to January 1, 1996, each payment shall be in an | 24 |
| amount equal to 22.5%
of the taxpayer's actual liability for | 25 |
| the month or 25% of the taxpayer's
liability for the same | 26 |
| calendar month of the preceding year or 100% of the
taxpayer's | 27 |
| actual liability for the quarter monthly reporting period. The
| 28 |
| amount of such quarter monthly payments shall be credited | 29 |
| against the final tax
liability
of the taxpayer's return for | 30 |
| that month. Before October 1, 2000, once
applicable, the | 31 |
| requirement
of the making of quarter monthly payments to the | 32 |
| Department shall continue
until such taxpayer's average | 33 |
| monthly liability to the Department during
the preceding 4 | 34 |
| complete calendar quarters (excluding the month of highest
| 35 |
| liability and the month of lowest liability) is less than
| 36 |
| $9,000, or until
such taxpayer's average monthly liability to |
|
|
|
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|
| 1 |
| the Department as computed for
each calendar quarter of the 4 | 2 |
| preceding complete calendar quarter period
is less than | 3 |
| $10,000. However, if a taxpayer can show the
Department that
a | 4 |
| substantial change in the taxpayer's business has occurred | 5 |
| which causes
the taxpayer to anticipate that his average | 6 |
| monthly tax liability for the
reasonably foreseeable future | 7 |
| will fall below the $10,000 threshold
stated above, then
such | 8 |
| taxpayer
may petition the Department for change in such | 9 |
| taxpayer's reporting status.
On and after October 1, 2000, once | 10 |
| applicable, the requirement of the making
of quarter monthly | 11 |
| payments to the Department shall continue until such
taxpayer's | 12 |
| average monthly liability to the Department during the | 13 |
| preceding 4
complete calendar quarters (excluding the month of | 14 |
| highest liability and the
month of lowest liability) is less | 15 |
| than $19,000 or until such taxpayer's
average monthly liability | 16 |
| to the Department as computed for each calendar
quarter of the | 17 |
| 4 preceding complete calendar quarter period is less than
| 18 |
| $20,000. However, if a taxpayer can show the Department that a | 19 |
| substantial
change in the taxpayer's business has occurred | 20 |
| which causes the taxpayer to
anticipate that his average | 21 |
| monthly tax liability for the reasonably
foreseeable future | 22 |
| will fall below the $20,000 threshold stated above, then
such | 23 |
| taxpayer may petition the Department for a change in such | 24 |
| taxpayer's
reporting status.
The Department shall change such | 25 |
| taxpayer's reporting status unless it
finds that such change is | 26 |
| seasonal in nature and not likely to be long
term. If any such | 27 |
| quarter monthly payment is not paid at the time or in
the | 28 |
| amount required by this Section, then the taxpayer shall be | 29 |
| liable for
penalties and interest on
the difference between the | 30 |
| minimum amount due and the amount of such
quarter monthly | 31 |
| payment actually and timely paid, except insofar as the
| 32 |
| taxpayer has previously made payments for that month to the | 33 |
| Department in
excess of the minimum payments previously due as | 34 |
| provided in this Section.
The Department shall make reasonable | 35 |
| rules and regulations to govern the
quarter monthly payment | 36 |
| amount and quarter monthly payment dates for
taxpayers who file |
|
|
|
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|
| 1 |
| on other than a calendar monthly basis.
| 2 |
| If any such payment provided for in this Section exceeds | 3 |
| the taxpayer's
liabilities under this Act, the Retailers' | 4 |
| Occupation Tax Act, the Service
Occupation Tax Act and the | 5 |
| Service Use Tax Act, as shown by an original
monthly return, | 6 |
| the Department shall issue to the taxpayer a credit
memorandum | 7 |
| no later than 30 days after the date of payment, which
| 8 |
| memorandum may be submitted by the taxpayer to the Department | 9 |
| in payment of
tax liability subsequently to be remitted by the | 10 |
| taxpayer to the Department
or be assigned by the taxpayer to a | 11 |
| similar taxpayer under this Act, the
Retailers' Occupation Tax | 12 |
| Act, the Service Occupation Tax Act or the
Service Use Tax Act, | 13 |
| in accordance with reasonable rules and regulations to
be | 14 |
| prescribed by the Department, except that if such excess | 15 |
| payment is
shown on an original monthly return and is made | 16 |
| after December 31, 1986, no
credit memorandum shall be issued, | 17 |
| unless requested by the taxpayer. If no
such request is made, | 18 |
| the taxpayer may credit such excess payment against
tax | 19 |
| liability subsequently to be remitted by the taxpayer to the | 20 |
| Department
under this Act, the Retailers' Occupation Tax Act, | 21 |
| the Service Occupation
Tax Act or the Service Use Tax Act, in | 22 |
| accordance with reasonable rules and
regulations prescribed by | 23 |
| the Department. If the Department subsequently
determines that | 24 |
| all or any part of the credit taken was not actually due to
the | 25 |
| taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | 26 |
| be
reduced by 2.1% or 1.75% of the difference between the | 27 |
| credit taken and
that actually due, and the taxpayer shall be | 28 |
| liable for penalties and
interest on such difference.
| 29 |
| If the retailer is otherwise required to file a monthly | 30 |
| return and if the
retailer's average monthly tax liability to | 31 |
| the Department
does not exceed $200, the Department may | 32 |
| authorize his returns to be
filed on a quarter annual basis, | 33 |
| with the return for January, February,
and March of a given | 34 |
| year being due by April 20 of such year; with the
return for | 35 |
| April, May and June of a given year being due by July 20 of
such | 36 |
| year; with the return for July, August and September of a given
|
|
|
|
SB2696 |
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|
| 1 |
| year being due by October 20 of such year, and with the return | 2 |
| for
October, November and December of a given year being due by | 3 |
| January 20
of the following year.
| 4 |
| If the retailer is otherwise required to file a monthly or | 5 |
| quarterly
return and if the retailer's average monthly tax | 6 |
| liability to the
Department does not exceed $50, the Department | 7 |
| may authorize his returns to
be filed on an annual basis, with | 8 |
| the return for a given year being due by
January 20 of the | 9 |
| following year.
| 10 |
| Such quarter annual and annual returns, as to form and | 11 |
| substance,
shall be subject to the same requirements as monthly | 12 |
| returns.
| 13 |
| Notwithstanding any other provision in this Act concerning | 14 |
| the time
within which a retailer may file his return, in the | 15 |
| case of any retailer
who ceases to engage in a kind of business | 16 |
| which makes him responsible
for filing returns under this Act, | 17 |
| such retailer shall file a final
return under this Act with the | 18 |
| Department not more than one month after
discontinuing such | 19 |
| business.
| 20 |
| In addition, with respect to motor vehicles, watercraft,
| 21 |
| aircraft, and trailers that are required to be registered with | 22 |
| an agency of
this State, every
retailer selling this kind of | 23 |
| tangible personal property shall file,
with the Department, | 24 |
| upon a form to be prescribed and supplied by the
Department, a | 25 |
| separate return for each such item of tangible personal
| 26 |
| property which the retailer sells, except that if, in the same
| 27 |
| transaction, (i) a retailer of aircraft, watercraft, motor | 28 |
| vehicles or
trailers transfers more than
one aircraft, | 29 |
| watercraft, motor
vehicle or trailer to another aircraft, | 30 |
| watercraft, motor vehicle or
trailer retailer for the purpose | 31 |
| of resale
or (ii) a retailer of aircraft, watercraft, motor | 32 |
| vehicles, or trailers
transfers more than one aircraft, | 33 |
| watercraft, motor vehicle, or trailer to a
purchaser for use as | 34 |
| a qualifying rolling stock as provided in Section 3-55 of
this | 35 |
| Act, then
that seller may report the transfer of all the
| 36 |
| aircraft, watercraft, motor
vehicles
or trailers involved in |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| that transaction to the Department on the same
uniform
| 2 |
| invoice-transaction reporting return form.
For purposes of | 3 |
| this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | 4 |
| watercraft as defined in Section 3-2 of the Boat Registration | 5 |
| and Safety Act,
a
personal watercraft, or any boat equipped | 6 |
| with an inboard motor.
| 7 |
| The transaction reporting return in the case of motor | 8 |
| vehicles
or trailers that are required to be registered with an | 9 |
| agency of this
State, shall
be the same document as the Uniform | 10 |
| Invoice referred to in Section 5-402
of the Illinois Vehicle | 11 |
| Code and must show the name and address of the
seller; the name | 12 |
| and address of the purchaser; the amount of the selling
price | 13 |
| including the amount allowed by the retailer for traded-in
| 14 |
| property, if any; the amount allowed by the retailer for the | 15 |
| traded-in
tangible personal property, if any, to the extent to | 16 |
| which Section 2 of
this Act allows an exemption for the value | 17 |
| of traded-in property; the
balance payable after deducting such | 18 |
| trade-in allowance from the total
selling price; the amount of | 19 |
| tax due from the retailer with respect to
such transaction; the | 20 |
| amount of tax collected from the purchaser by the
retailer on | 21 |
| such transaction (or satisfactory evidence that such tax is
not | 22 |
| due in that particular instance, if that is claimed to be the | 23 |
| fact);
the place and date of the sale; a sufficient | 24 |
| identification of the
property sold; such other information as | 25 |
| is required in Section 5-402 of
the Illinois Vehicle Code, and | 26 |
| such other information as the Department
may reasonably | 27 |
| require.
| 28 |
| The transaction reporting return in the case of watercraft
| 29 |
| and aircraft must show
the name and address of the seller; the | 30 |
| name and address of the
purchaser; the amount of the selling | 31 |
| price including the amount allowed
by the retailer for | 32 |
| traded-in property, if any; the amount allowed by
the retailer | 33 |
| for the traded-in tangible personal property, if any, to
the | 34 |
| extent to which Section 2 of this Act allows an exemption for | 35 |
| the
value of traded-in property; the balance payable after | 36 |
| deducting such
trade-in allowance from the total selling price; |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| the amount of tax due
from the retailer with respect to such | 2 |
| transaction; the amount of tax
collected from the purchaser by | 3 |
| the retailer on such transaction (or
satisfactory evidence that | 4 |
| such tax is not due in that particular
instance, if that is | 5 |
| claimed to be the fact); the place and date of the
sale, a | 6 |
| sufficient identification of the property sold, and such other
| 7 |
| information as the Department may reasonably require.
| 8 |
| Such transaction reporting return shall be filed not later | 9 |
| than 20
days after the date of delivery of the item that is | 10 |
| being sold, but may
be filed by the retailer at any time sooner | 11 |
| than that if he chooses to
do so. The transaction reporting | 12 |
| return and tax remittance or proof of
exemption from the tax | 13 |
| that is imposed by this Act may be transmitted to
the | 14 |
| Department by way of the State agency with which, or State | 15 |
| officer
with whom, the tangible personal property must be | 16 |
| titled or registered
(if titling or registration is required) | 17 |
| if the Department and such
agency or State officer determine | 18 |
| that this procedure will expedite the
processing of | 19 |
| applications for title or registration.
| 20 |
| With each such transaction reporting return, the retailer | 21 |
| shall remit
the proper amount of tax due (or shall submit | 22 |
| satisfactory evidence that
the sale is not taxable if that is | 23 |
| the case), to the Department or its
agents, whereupon the | 24 |
| Department shall issue, in the purchaser's name, a
tax receipt | 25 |
| (or a certificate of exemption if the Department is
satisfied | 26 |
| that the particular sale is tax exempt) which such purchaser
| 27 |
| may submit to the agency with which, or State officer with | 28 |
| whom, he must
title or register the tangible personal property | 29 |
| that is involved (if
titling or registration is required) in | 30 |
| support of such purchaser's
application for an Illinois | 31 |
| certificate or other evidence of title or
registration to such | 32 |
| tangible personal property.
| 33 |
| No retailer's failure or refusal to remit tax under this | 34 |
| Act
precludes a user, who has paid the proper tax to the | 35 |
| retailer, from
obtaining his certificate of title or other | 36 |
| evidence of title or
registration (if titling or registration |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| is required) upon satisfying
the Department that such user has | 2 |
| paid the proper tax (if tax is due) to
the retailer. The | 3 |
| Department shall adopt appropriate rules to carry out
the | 4 |
| mandate of this paragraph.
| 5 |
| If the user who would otherwise pay tax to the retailer | 6 |
| wants the
transaction reporting return filed and the payment of | 7 |
| tax or proof of
exemption made to the Department before the | 8 |
| retailer is willing to take
these actions and such user has not | 9 |
| paid the tax to the retailer, such
user may certify to the fact | 10 |
| of such delay by the retailer, and may
(upon the Department | 11 |
| being satisfied of the truth of such certification)
transmit | 12 |
| the information required by the transaction reporting return
| 13 |
| and the remittance for tax or proof of exemption directly to | 14 |
| the
Department and obtain his tax receipt or exemption | 15 |
| determination, in
which event the transaction reporting return | 16 |
| and tax remittance (if a
tax payment was required) shall be | 17 |
| credited by the Department to the
proper retailer's account | 18 |
| with the Department, but without the 2.1% or 1.75%
discount | 19 |
| provided for in this Section being allowed. When the user pays
| 20 |
| the tax directly to the Department, he shall pay the tax in the | 21 |
| same
amount and in the same form in which it would be remitted | 22 |
| if the tax had
been remitted to the Department by the retailer.
| 23 |
| Where a retailer collects the tax with respect to the | 24 |
| selling price
of tangible personal property which he sells and | 25 |
| the purchaser
thereafter returns such tangible personal | 26 |
| property and the retailer
refunds the selling price thereof to | 27 |
| the purchaser, such retailer shall
also refund, to the | 28 |
| purchaser, the tax so collected from the purchaser.
When filing | 29 |
| his return for the period in which he refunds such tax to
the | 30 |
| purchaser, the retailer may deduct the amount of the tax so | 31 |
| refunded
by him to the purchaser from any other use tax which | 32 |
| such retailer may
be required to pay or remit to the | 33 |
| Department, as shown by such return,
if the amount of the tax | 34 |
| to be deducted was previously remitted to the
Department by | 35 |
| such retailer. If the retailer has not previously
remitted the | 36 |
| amount of such tax to the Department, he is entitled to no
|
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| deduction under this Act upon refunding such tax to the | 2 |
| purchaser.
| 3 |
| Any retailer filing a return under this Section shall also | 4 |
| include
(for the purpose of paying tax thereon) the total tax | 5 |
| covered by such
return upon the selling price of tangible | 6 |
| personal property purchased by
him at retail from a retailer, | 7 |
| but as to which the tax imposed by this
Act was not collected | 8 |
| from the retailer filing such return, and such
retailer shall | 9 |
| remit the amount of such tax to the Department when
filing such | 10 |
| return.
| 11 |
| If experience indicates such action to be practicable, the | 12 |
| Department
may prescribe and furnish a combination or joint | 13 |
| return which will
enable retailers, who are required to file | 14 |
| returns hereunder and also
under the Retailers' Occupation Tax | 15 |
| Act, to furnish all the return
information required by both | 16 |
| Acts on the one form.
| 17 |
| Where the retailer has more than one business registered | 18 |
| with the
Department under separate registration under this Act, | 19 |
| such retailer may
not file each return that is due as a single | 20 |
| return covering all such
registered businesses, but shall file | 21 |
| separate returns for each such
registered business.
| 22 |
| Beginning January 1, 1990, each month the Department shall | 23 |
| pay into the
State and Local Sales Tax Reform Fund, a special | 24 |
| fund in the State Treasury
which is hereby created, the net | 25 |
| revenue realized for the preceding month
from the 1% tax on | 26 |
| sales of food for human consumption which is to be
consumed off | 27 |
| the premises where it is sold (other than alcoholic beverages,
| 28 |
| soft drinks and food which has been prepared for immediate | 29 |
| consumption) and
prescription and nonprescription medicines, | 30 |
| drugs, medical appliances and
insulin, urine testing | 31 |
| materials, syringes and needles used by diabetics.
| 32 |
| Beginning January 1, 1990, each month the Department shall | 33 |
| pay into
the County and Mass Transit District Fund 4% of the | 34 |
| net revenue realized
for the preceding month from the 6.25% | 35 |
| general rate
on the selling price of tangible personal property | 36 |
| which is purchased
outside Illinois at retail from a retailer |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| and which is titled or
registered by an agency of this State's | 2 |
| government.
| 3 |
| Beginning January 1, 1990, each month the Department shall | 4 |
| pay into
the State and Local Sales Tax Reform Fund, a special | 5 |
| fund in the State
Treasury, 20% of the net revenue realized
for | 6 |
| the preceding month from the 6.25% general rate on the selling
| 7 |
| price of tangible personal property, other than tangible | 8 |
| personal property
which is purchased outside Illinois at retail | 9 |
| from a retailer and which is
titled or registered by an agency | 10 |
| of this State's government.
| 11 |
| Beginning August 1, 2000, each
month the Department shall | 12 |
| pay into the
State and Local Sales Tax Reform Fund 100% of the | 13 |
| net revenue realized for the
preceding month from the 1.25% | 14 |
| rate on the selling price of motor fuel and
gasohol.
| 15 |
| Beginning January 1, 1990, each month the Department shall | 16 |
| pay into
the Local Government Tax Fund 16% of the net revenue | 17 |
| realized for the
preceding month from the 6.25% general rate on | 18 |
| the selling price of
tangible personal property which is | 19 |
| purchased outside Illinois at retail
from a retailer and which | 20 |
| is titled or registered by an agency of this
State's | 21 |
| government. | 22 |
| Beginning on August 1, 2006, each month the Department | 23 |
| shall pay into the Common School Fund 80% of the revenue | 24 |
| realized for the preceding month from the 6.25% general rate | 25 |
| from transactions of tangible personal property purchased at | 26 |
| retail at a sale conducted over the Internet, which: (i) must | 27 |
| be used to increase the foundation level under Section 18-8.05 | 28 |
| of the School Code; and (ii) must be identified as a separate | 29 |
| funding source for education, in order to ensure that these | 30 |
| moneys are an addition to the annual appropriation and not a | 31 |
| substitute for other established funding sources.
| 32 |
| Of the remainder of the moneys received by the Department | 33 |
| pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | 34 |
| Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | 35 |
| and after July 1, 1989, 3.8% thereof shall be paid into the
| 36 |
| Build Illinois Fund; provided, however, that if in any fiscal |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | 2 |
| may be, of the
moneys received by the Department and required | 3 |
| to be paid into the Build
Illinois Fund pursuant to Section 3 | 4 |
| of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | 5 |
| Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | 6 |
| Service Occupation Tax Act, such Acts being
hereinafter called | 7 |
| the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | 8 |
| may be, of moneys being hereinafter called the "Tax Act | 9 |
| Amount",
and (2) the amount transferred to the Build Illinois | 10 |
| Fund from the State
and Local Sales Tax Reform Fund shall be | 11 |
| less than the Annual Specified
Amount (as defined in Section 3 | 12 |
| of the Retailers' Occupation Tax Act), an
amount equal to the | 13 |
| difference shall be immediately paid into the Build
Illinois | 14 |
| Fund from other moneys received by the Department pursuant to | 15 |
| the
Tax Acts; and further provided, that if on the last | 16 |
| business day of any
month the sum of (1) the Tax Act Amount | 17 |
| required to be deposited into the
Build Illinois Bond Account | 18 |
| in the Build Illinois Fund during such month
and (2) the amount | 19 |
| transferred during such month to the Build Illinois Fund
from | 20 |
| the State and Local Sales Tax Reform Fund shall have been less | 21 |
| than
1/12 of the Annual Specified Amount, an amount equal to | 22 |
| the difference
shall be immediately paid into the Build | 23 |
| Illinois Fund from other moneys
received by the Department | 24 |
| pursuant to the Tax Acts; and,
further provided, that in no | 25 |
| event shall the payments required under the
preceding proviso | 26 |
| result in aggregate payments into the Build Illinois Fund
| 27 |
| pursuant to this clause (b) for any fiscal year in excess of | 28 |
| the greater
of (i) the Tax Act Amount or (ii) the Annual | 29 |
| Specified Amount for such
fiscal year; and, further provided, | 30 |
| that the amounts payable into the Build
Illinois Fund under | 31 |
| this clause (b) shall be payable only until such time
as the | 32 |
| aggregate amount on deposit under each trust
indenture securing | 33 |
| Bonds issued and outstanding pursuant to the Build
Illinois | 34 |
| Bond Act is sufficient, taking into account any future | 35 |
| investment
income, to fully provide, in accordance with such | 36 |
| indenture, for the
defeasance of or the payment of the |
|
|
|
SB2696 |
- 32 - |
LRB094 18784 BDD 54186 b |
|
| 1 |
| principal of, premium, if any, and
interest on the Bonds | 2 |
| secured by such indenture and on any Bonds expected
to be | 3 |
| issued thereafter and all fees and costs payable with respect | 4 |
| thereto,
all as certified by the Director of the
Bureau of the | 5 |
| Budget (now Governor's Office of Management and Budget) . If
on | 6 |
| the last
business day of any month in which Bonds are | 7 |
| outstanding pursuant to the
Build Illinois Bond Act, the | 8 |
| aggregate of the moneys deposited
in the Build Illinois Bond | 9 |
| Account in the Build Illinois Fund in such month
shall be less | 10 |
| than the amount required to be transferred in such month from
| 11 |
| the Build Illinois Bond Account to the Build Illinois Bond | 12 |
| Retirement and
Interest Fund pursuant to Section 13 of the | 13 |
| Build Illinois Bond Act, an
amount equal to such deficiency | 14 |
| shall be immediately paid
from other moneys received by the | 15 |
| Department pursuant to the Tax Acts
to the Build Illinois Fund; | 16 |
| provided, however, that any amounts paid to the
Build Illinois | 17 |
| Fund in any fiscal year pursuant to this sentence shall be
| 18 |
| deemed to constitute payments pursuant to clause (b) of the | 19 |
| preceding
sentence and shall reduce the amount otherwise | 20 |
| payable for such fiscal year
pursuant to clause (b) of the | 21 |
| preceding sentence. The moneys received by
the Department | 22 |
| pursuant to this Act and required to be deposited into the
| 23 |
| Build Illinois Fund are subject to the pledge, claim and charge | 24 |
| set forth
in Section 12 of the Build Illinois Bond Act.
| 25 |
| Subject to payment of amounts into the Build Illinois Fund | 26 |
| as provided in
the preceding paragraph or in any amendment | 27 |
| thereto hereafter enacted, the
following specified monthly | 28 |
| installment of the amount requested in the
certificate of the | 29 |
| Chairman of the Metropolitan Pier and Exposition
Authority | 30 |
| provided under Section 8.25f of the State Finance Act, but not | 31 |
| in
excess of the sums designated as "Total Deposit", shall be
| 32 |
| deposited in the aggregate from collections under Section 9 of | 33 |
| the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | 34 |
| 9 of the Service
Occupation Tax Act, and Section 3 of the | 35 |
| Retailers' Occupation Tax Act into
the McCormick Place | 36 |
| Expansion Project Fund in the specified fiscal years.
| |
|
|
|
SB2696 |
- 33 - |
LRB094 18784 BDD 54186 b |
|
| 1 | | Fiscal Year |
|
Total Deposit |
|
2 | | 1993 |
|
$0 |
|
3 | | 1994 |
|
53,000,000 |
|
4 | | 1995 |
|
58,000,000 |
|
5 | | 1996 |
|
61,000,000 |
|
6 | | 1997 |
|
64,000,000 |
|
7 | | 1998 |
|
68,000,000 |
|
8 | | 1999 |
|
71,000,000 |
|
9 | | 2000 |
|
75,000,000 |
|
10 | | 2001 |
|
80,000,000 |
|
11 | | 2002 |
|
93,000,000 |
|
12 | | 2003 |
|
99,000,000 |
|
13 | | 2004 |
|
103,000,000 |
|
14 | | 2005 |
|
108,000,000 |
|
15 | | 2006 |
|
113,000,000 |
|
16 | | 2007 |
|
119,000,000 |
|
17 | | 2008 |
|
126,000,000 |
|
18 | | 2009 |
|
132,000,000 |
|
19 | | 2010 |
|
139,000,000 |
|
20 | | 2011 |
|
146,000,000 |
|
21 | | 2012 |
|
153,000,000 |
|
22 | | 2013 |
|
161,000,000 |
|
23 | | 2014 |
|
170,000,000 |
|
24 | | 2015 |
|
179,000,000 |
|
25 | | 2016 |
|
189,000,000 |
|
26 | | 2017 |
|
199,000,000 |
|
27 | | 2018 |
|
210,000,000 |
|
28 | | 2019 |
|
221,000,000 |
|
29 | | 2020 |
|
233,000,000 |
|
30 | | 2021 |
|
246,000,000 |
|
31 | | 2022 |
|
260,000,000 |
|
32 | | 2023 and |
|
275,000,000 |
|
33 | | each fiscal year | | |
|
34 | | thereafter that bonds | | |
|
35 | | are outstanding under | | |
|
|
|
|
|
SB2696 |
- 34 - |
LRB094 18784 BDD 54186 b |
|
| 1 | | Section 13.2 of the | | |
|
2 | | Metropolitan Pier and | | |
|
3 | | Exposition Authority Act, | | |
|
4 | | but not after fiscal year 2042. | | |
| 5 |
| Beginning July 20, 1993 and in each month of each fiscal | 6 |
| year thereafter,
one-eighth of the amount requested in the | 7 |
| certificate of the Chairman of
the Metropolitan Pier and | 8 |
| Exposition Authority for that fiscal year, less
the amount | 9 |
| deposited into the McCormick Place Expansion Project Fund by | 10 |
| the
State Treasurer in the respective month under subsection | 11 |
| (g) of Section 13
of the Metropolitan Pier and Exposition | 12 |
| Authority Act, plus cumulative
deficiencies in the deposits | 13 |
| required under this Section for previous
months and years, | 14 |
| shall be deposited into the McCormick Place Expansion
Project | 15 |
| Fund, until the full amount requested for the fiscal year, but | 16 |
| not
in excess of the amount specified above as "Total Deposit", | 17 |
| has been deposited.
| 18 |
| Subject to payment of amounts into the Build Illinois Fund | 19 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 20 |
| preceding paragraphs or
in any amendments thereto
hereafter | 21 |
| enacted,
beginning July 1, 1993, the Department shall each | 22 |
| month pay into the Illinois
Tax Increment Fund 0.27% of 80% of | 23 |
| the net revenue realized for the preceding
month from the 6.25% | 24 |
| general rate on the selling price of tangible personal
| 25 |
| property.
| 26 |
| Subject to payment of amounts into the Build Illinois Fund | 27 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 28 |
| preceding paragraphs or in any
amendments thereto hereafter | 29 |
| enacted, beginning with the receipt of the first
report of | 30 |
| taxes paid by an eligible business and continuing for a 25-year
| 31 |
| period, the Department shall each month pay into the Energy | 32 |
| Infrastructure
Fund 80% of the net revenue realized from the | 33 |
| 6.25% general rate on the
selling price of Illinois-mined coal | 34 |
| that was sold to an eligible business.
For purposes of this | 35 |
| paragraph, the term "eligible business" means a new
electric | 36 |
| generating facility certified pursuant to Section 605-332 of |
|
|
|
SB2696 |
- 35 - |
LRB094 18784 BDD 54186 b |
|
| 1 |
| the
Department of Commerce and
Economic Opportunity
Community | 2 |
| Affairs Law of the Civil Administrative
Code of Illinois.
| 3 |
| Of the remainder of the moneys received by the Department | 4 |
| pursuant
to this Act, 75% thereof shall be paid into the State | 5 |
| Treasury and 25%
shall be reserved in a special account and | 6 |
| used only for the transfer to
the Common School Fund as part of | 7 |
| the monthly transfer from the General
Revenue Fund in | 8 |
| accordance with Section 8a of the State
Finance Act.
| 9 |
| As soon as possible after the first day of each month, upon | 10 |
| certification
of the Department of Revenue, the Comptroller | 11 |
| shall order transferred and
the Treasurer shall transfer from | 12 |
| the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 13 |
| equal to 1.7% of 80% of the net revenue realized
under this Act | 14 |
| for the second preceding month.
Beginning April 1, 2000, this | 15 |
| transfer is no longer required
and shall not be made.
| 16 |
| Net revenue realized for a month shall be the revenue | 17 |
| collected
by the State pursuant to this Act, less the amount | 18 |
| paid out during that
month as refunds to taxpayers for | 19 |
| overpayment of liability.
| 20 |
| For greater simplicity of administration, manufacturers, | 21 |
| importers
and wholesalers whose products are sold at retail in | 22 |
| Illinois by
numerous retailers, and who wish to do so, may | 23 |
| assume the responsibility
for accounting and paying to the | 24 |
| Department all tax accruing under this
Act with respect to such | 25 |
| sales, if the retailers who are affected do not
make written | 26 |
| objection to the Department to this arrangement.
| 27 |
| (Source: P.A. 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, | 28 |
| eff. 7-12-99;
91-541, eff. 8-13-99; 91-872, eff. 7-1-00; | 29 |
| 91-901, eff. 1-1-01; 92-12, eff.
7-1-01; 92-16, eff. 6-28-01; | 30 |
| 92-208, eff. 8-2-01; 92-492, eff. 1-1-02; 92-600,
eff. 6-28-02; | 31 |
| 92-651, eff. 7-11-02; revised 10-15-03 .)
| 32 |
| Section 90-15. The Retailers' Occupation Tax Act is amended | 33 |
| by changing Section 3 as follows:
| 34 |
| (35 ILCS 120/3) (from Ch. 120, par. 442)
|
|
|
|
SB2696 |
- 36 - |
LRB094 18784 BDD 54186 b |
|
| 1 |
| Sec. 3. Except as provided in this Section, on or before | 2 |
| the twentieth
day of each calendar month, every person engaged | 3 |
| in the business of
selling tangible personal property at retail | 4 |
| in this State during the
preceding calendar month shall file a | 5 |
| return with the Department, stating:
| 6 |
| 1. The name of the seller;
| 7 |
| 2. His residence address and the address of his | 8 |
| principal place of
business and the address of the | 9 |
| principal place of business (if that is
a different | 10 |
| address) from which he engages in the business of selling
| 11 |
| tangible personal property at retail in this State;
| 12 |
| 3. Total amount of receipts received by him during the | 13 |
| preceding
calendar month or quarter, as the case may be, | 14 |
| from sales of tangible
personal property, and from services | 15 |
| furnished, by him during such
preceding calendar month or | 16 |
| quarter;
| 17 |
| 4. Total amount received by him during the preceding | 18 |
| calendar month or
quarter on charge and time sales of | 19 |
| tangible personal property, and from
services furnished, | 20 |
| by him prior to the month or quarter for which the return
| 21 |
| is filed;
| 22 |
| 5. Deductions allowed by law;
| 23 |
| 6. Gross receipts which were received by him during the | 24 |
| preceding
calendar month or quarter and upon the basis of | 25 |
| which the tax is imposed;
| 26 |
| 7. The amount of credit provided in Section 2d of this | 27 |
| Act;
| 28 |
| 8. The amount of tax due;
| 29 |
| 9. The signature of the taxpayer; and
| 30 |
| 10. Such other reasonable information as the | 31 |
| Department may require.
| 32 |
| If a taxpayer fails to sign a return within 30 days after | 33 |
| the proper notice
and demand for signature by the Department, | 34 |
| the return shall be considered
valid and any amount shown to be | 35 |
| due on the return shall be deemed assessed.
| 36 |
| Each return shall be accompanied by the statement of |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| prepaid tax issued
pursuant to Section 2e for which credit is | 2 |
| claimed.
| 3 |
| Prior to October 1, 2003, and on and after September 1, | 4 |
| 2004 a retailer may accept a Manufacturer's Purchase
Credit
| 5 |
| certification from a purchaser in satisfaction of Use Tax
as | 6 |
| provided in Section 3-85 of the Use Tax Act if the purchaser | 7 |
| provides the
appropriate documentation as required by Section | 8 |
| 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| 9 |
| certification, accepted by a retailer prior to October 1, 2003 | 10 |
| and on and after September 1, 2004 as provided
in
Section 3-85 | 11 |
| of the Use Tax Act, may be used by that retailer to
satisfy | 12 |
| Retailers' Occupation Tax liability in the amount claimed in
| 13 |
| the certification, not to exceed 6.25% of the receipts
subject | 14 |
| to tax from a qualifying purchase. A Manufacturer's Purchase | 15 |
| Credit
reported on any original or amended return
filed under
| 16 |
| this Act after October 20, 2003 for reporting periods prior to | 17 |
| September 1, 2004 shall be disallowed. Manufacturer's | 18 |
| Purchaser Credit reported on annual returns due on or after | 19 |
| January 1, 2005 will be disallowed for periods prior to | 20 |
| September 1, 2004. No Manufacturer's
Purchase Credit may be | 21 |
| used after September 30, 2003 through August 31, 2004 to
| 22 |
| satisfy any
tax liability imposed under this Act, including any | 23 |
| audit liability.
| 24 |
| The Department may require returns to be filed on a | 25 |
| quarterly basis.
If so required, a return for each calendar | 26 |
| quarter shall be filed on or
before the twentieth day of the | 27 |
| calendar month following the end of such
calendar quarter. The | 28 |
| taxpayer shall also file a return with the
Department for each | 29 |
| of the first two months of each calendar quarter, on or
before | 30 |
| the twentieth day of the following calendar month, stating:
| 31 |
| 1. The name of the seller;
| 32 |
| 2. The address of the principal place of business from | 33 |
| which he engages
in the business of selling tangible | 34 |
| personal property at retail in this State;
| 35 |
| 3. The total amount of taxable receipts received by him | 36 |
| during the
preceding calendar month from sales of tangible |
|
|
|
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LRB094 18784 BDD 54186 b |
|
| 1 |
| personal property by him
during such preceding calendar | 2 |
| month, including receipts from charge and
time sales, but | 3 |
| less all deductions allowed by law;
| 4 |
| 4. The amount of credit provided in Section 2d of this | 5 |
| Act;
| 6 |
| 5. The amount of tax due; and
| 7 |
| 6. Such other reasonable information as the Department | 8 |
| may
require.
| 9 |
| Beginning on October 1, 2003, any person who is not a | 10 |
| licensed
distributor, importing distributor, or manufacturer, | 11 |
| as defined in the Liquor
Control Act of 1934, but is engaged in | 12 |
| the business of
selling, at retail, alcoholic liquor
shall file | 13 |
| a statement with the Department of Revenue, in a format
and at | 14 |
| a time prescribed by the Department, showing the total amount | 15 |
| paid for
alcoholic liquor purchased during the preceding month | 16 |
| and such other
information as is reasonably required by the | 17 |
| Department.
The Department may adopt rules to require
that this | 18 |
| statement be filed in an electronic or telephonic format. Such | 19 |
| rules
may provide for exceptions from the filing requirements | 20 |
| of this paragraph. For
the
purposes of this
paragraph, the term | 21 |
| "alcoholic liquor" shall have the meaning prescribed in the
| 22 |
| Liquor Control Act of 1934.
| 23 |
| Beginning on October 1, 2003, every distributor, importing | 24 |
| distributor, and
manufacturer of alcoholic liquor as defined in | 25 |
| the Liquor Control Act of 1934,
shall file a
statement with the | 26 |
| Department of Revenue, no later than the 10th day of the
month | 27 |
| for the
preceding month during which transactions occurred, by | 28 |
| electronic means,
showing the
total amount of gross receipts | 29 |
| from the sale of alcoholic liquor sold or
distributed during
| 30 |
| the preceding month to purchasers; identifying the purchaser to | 31 |
| whom it was
sold or
distributed; the purchaser's tax | 32 |
| registration number; and such other
information
reasonably | 33 |
| required by the Department. A distributor, importing | 34 |
| distributor, or manufacturer of alcoholic liquor must | 35 |
| personally deliver, mail, or provide by electronic means to | 36 |
| each retailer listed on the monthly statement a report |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| containing a cumulative total of that distributor's, importing | 2 |
| distributor's, or manufacturer's total sales of alcoholic | 3 |
| liquor to that retailer no later than the 10th day of the month | 4 |
| for the preceding month during which the transaction occurred. | 5 |
| The distributor, importing distributor, or manufacturer shall | 6 |
| notify the retailer as to the method by which the distributor, | 7 |
| importing distributor, or manufacturer will provide the sales | 8 |
| information. If the retailer is unable to receive the sales | 9 |
| information by electronic means, the distributor, importing | 10 |
| distributor, or manufacturer shall furnish the sales | 11 |
| information by personal delivery or by mail. For purposes of | 12 |
| this paragraph, the term "electronic means" includes, but is | 13 |
| not limited to, the use of a secure Internet website, e-mail, | 14 |
| or facsimile.
| 15 |
| If a total amount of less than $1 is payable, refundable or | 16 |
| creditable,
such amount shall be disregarded if it is less than | 17 |
| 50 cents and shall be
increased to $1 if it is 50 cents or more.
| 18 |
| Beginning October 1, 1993,
a taxpayer who has an average | 19 |
| monthly tax liability of $150,000 or more shall
make all | 20 |
| payments required by rules of the
Department by electronic | 21 |
| funds transfer. Beginning October 1, 1994, a taxpayer
who has | 22 |
| an average monthly tax liability of $100,000 or more shall make | 23 |
| all
payments required by rules of the Department by electronic | 24 |
| funds transfer.
Beginning October 1, 1995, a taxpayer who has | 25 |
| an average monthly tax liability
of $50,000 or more shall make | 26 |
| all
payments required by rules of the Department by electronic | 27 |
| funds transfer.
Beginning October 1, 2000, a taxpayer who has | 28 |
| an annual tax liability of
$200,000 or more shall make all | 29 |
| payments required by rules of the Department by
electronic | 30 |
| funds transfer. The term "annual tax liability" shall be the | 31 |
| sum of
the taxpayer's liabilities under this Act, and under all | 32 |
| other State and local
occupation and use tax laws administered | 33 |
| by the Department, for the immediately
preceding calendar year.
| 34 |
| The term "average monthly tax liability" shall be the sum of | 35 |
| the
taxpayer's liabilities under this
Act, and under all other | 36 |
| State and local occupation and use tax
laws administered by the |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| Department, for the immediately preceding calendar
year | 2 |
| divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 3 |
| a tax liability in the
amount set forth in subsection (b) of | 4 |
| Section 2505-210 of the Department of
Revenue Law shall make | 5 |
| all payments required by rules of the Department by
electronic | 6 |
| funds transfer.
| 7 |
| Before August 1 of each year beginning in 1993, the | 8 |
| Department shall
notify all taxpayers required to make payments | 9 |
| by electronic funds
transfer. All taxpayers
required to make | 10 |
| payments by electronic funds transfer shall make those
payments | 11 |
| for
a minimum of one year beginning on October 1.
| 12 |
| Any taxpayer not required to make payments by electronic | 13 |
| funds transfer may
make payments by electronic funds transfer | 14 |
| with
the permission of the Department.
| 15 |
| All taxpayers required to make payment by electronic funds | 16 |
| transfer and
any taxpayers authorized to voluntarily make | 17 |
| payments by electronic funds
transfer shall make those payments | 18 |
| in the manner authorized by the Department.
| 19 |
| The Department shall adopt such rules as are necessary to | 20 |
| effectuate a
program of electronic funds transfer and the | 21 |
| requirements of this Section.
| 22 |
| Any amount which is required to be shown or reported on any | 23 |
| return or
other document under this Act shall, if such amount | 24 |
| is not a whole-dollar
amount, be increased to the nearest | 25 |
| whole-dollar amount in any case where
the fractional part of a | 26 |
| dollar is 50 cents or more, and decreased to the
nearest | 27 |
| whole-dollar amount where the fractional part of a dollar is | 28 |
| less
than 50 cents.
| 29 |
| If the retailer is otherwise required to file a monthly | 30 |
| return and if the
retailer's average monthly tax liability to | 31 |
| the Department does not exceed
$200, the Department may | 32 |
| authorize his returns to be filed on a quarter
annual basis, | 33 |
| with the return for January, February and March of a given
year | 34 |
| being due by April 20 of such year; with the return for April, | 35 |
| May and
June of a given year being due by July 20 of such year; | 36 |
| with the return for
July, August and September of a given year |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| being due by October 20 of such
year, and with the return for | 2 |
| October, November and December of a given
year being due by | 3 |
| January 20 of the following year.
| 4 |
| If the retailer is otherwise required to file a monthly or | 5 |
| quarterly
return and if the retailer's average monthly tax | 6 |
| liability with the
Department does not exceed $50, the | 7 |
| Department may authorize his returns to
be filed on an annual | 8 |
| basis, with the return for a given year being due by
January 20 | 9 |
| of the following year.
| 10 |
| Such quarter annual and annual returns, as to form and | 11 |
| substance,
shall be subject to the same requirements as monthly | 12 |
| returns.
| 13 |
| Notwithstanding any other provision in this Act concerning | 14 |
| the time
within which a retailer may file his return, in the | 15 |
| case of any retailer
who ceases to engage in a kind of business | 16 |
| which makes him responsible
for filing returns under this Act, | 17 |
| such retailer shall file a final
return under this Act with the | 18 |
| Department not more than one month after
discontinuing such | 19 |
| business.
| 20 |
| Where the same person has more than one business registered | 21 |
| with the
Department under separate registrations under this | 22 |
| Act, such person may
not file each return that is due as a | 23 |
| single return covering all such
registered businesses, but | 24 |
| shall file separate returns for each such
registered business.
| 25 |
| In addition, with respect to motor vehicles, watercraft,
| 26 |
| aircraft, and trailers that are required to be registered with | 27 |
| an agency of
this State, every
retailer selling this kind of | 28 |
| tangible personal property shall file,
with the Department, | 29 |
| upon a form to be prescribed and supplied by the
Department, a | 30 |
| separate return for each such item of tangible personal
| 31 |
| property which the retailer sells, except that if, in the same
| 32 |
| transaction, (i) a retailer of aircraft, watercraft, motor | 33 |
| vehicles or
trailers transfers more than one aircraft, | 34 |
| watercraft, motor
vehicle or trailer to another aircraft, | 35 |
| watercraft, motor vehicle
retailer or trailer retailer for the | 36 |
| purpose of resale
or (ii) a retailer of aircraft, watercraft, |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| motor vehicles, or trailers
transfers more than one aircraft, | 2 |
| watercraft, motor vehicle, or trailer to a
purchaser for use as | 3 |
| a qualifying rolling stock as provided in Section 2-5 of
this | 4 |
| Act, then
that seller may report the transfer of all aircraft,
| 5 |
| watercraft, motor vehicles or trailers involved in that | 6 |
| transaction to the
Department on the same uniform | 7 |
| invoice-transaction reporting return form. For
purposes of | 8 |
| this Section, "watercraft" means a Class 2, Class 3, or Class 4
| 9 |
| watercraft as defined in Section 3-2 of the Boat Registration | 10 |
| and Safety Act, a
personal watercraft, or any boat equipped | 11 |
| with an inboard motor.
| 12 |
| Any retailer who sells only motor vehicles, watercraft,
| 13 |
| aircraft, or trailers that are required to be registered with | 14 |
| an agency of
this State, so that all
retailers' occupation tax | 15 |
| liability is required to be reported, and is
reported, on such | 16 |
| transaction reporting returns and who is not otherwise
required | 17 |
| to file monthly or quarterly returns, need not file monthly or
| 18 |
| quarterly returns. However, those retailers shall be required | 19 |
| to
file returns on an annual basis.
| 20 |
| The transaction reporting return, in the case of motor | 21 |
| vehicles
or trailers that are required to be registered with an | 22 |
| agency of this
State, shall
be the same document as the Uniform | 23 |
| Invoice referred to in Section 5-402
of The Illinois Vehicle | 24 |
| Code and must show the name and address of the
seller; the name | 25 |
| and address of the purchaser; the amount of the selling
price | 26 |
| including the amount allowed by the retailer for traded-in
| 27 |
| property, if any; the amount allowed by the retailer for the | 28 |
| traded-in
tangible personal property, if any, to the extent to | 29 |
| which Section 1 of
this Act allows an exemption for the value | 30 |
| of traded-in property; the
balance payable after deducting such | 31 |
| trade-in allowance from the total
selling price; the amount of | 32 |
| tax due from the retailer with respect to
such transaction; the | 33 |
| amount of tax collected from the purchaser by the
retailer on | 34 |
| such transaction (or satisfactory evidence that such tax is
not | 35 |
| due in that particular instance, if that is claimed to be the | 36 |
| fact);
the place and date of the sale; a sufficient |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| identification of the
property sold; such other information as | 2 |
| is required in Section 5-402 of
The Illinois Vehicle Code, and | 3 |
| such other information as the Department
may reasonably | 4 |
| require.
| 5 |
| The transaction reporting return in the case of watercraft
| 6 |
| or aircraft must show
the name and address of the seller; the | 7 |
| name and address of the
purchaser; the amount of the selling | 8 |
| price including the amount allowed
by the retailer for | 9 |
| traded-in property, if any; the amount allowed by
the retailer | 10 |
| for the traded-in tangible personal property, if any, to
the | 11 |
| extent to which Section 1 of this Act allows an exemption for | 12 |
| the
value of traded-in property; the balance payable after | 13 |
| deducting such
trade-in allowance from the total selling price; | 14 |
| the amount of tax due
from the retailer with respect to such | 15 |
| transaction; the amount of tax
collected from the purchaser by | 16 |
| the retailer on such transaction (or
satisfactory evidence that | 17 |
| such tax is not due in that particular
instance, if that is | 18 |
| claimed to be the fact); the place and date of the
sale, a | 19 |
| sufficient identification of the property sold, and such other
| 20 |
| information as the Department may reasonably require.
| 21 |
| Such transaction reporting return shall be filed not later | 22 |
| than 20
days after the day of delivery of the item that is | 23 |
| being sold, but may
be filed by the retailer at any time sooner | 24 |
| than that if he chooses to
do so. The transaction reporting | 25 |
| return and tax remittance or proof of
exemption from the | 26 |
| Illinois use tax may be transmitted to the Department
by way of | 27 |
| the State agency with which, or State officer with whom the
| 28 |
| tangible personal property must be titled or registered (if | 29 |
| titling or
registration is required) if the Department and such | 30 |
| agency or State
officer determine that this procedure will | 31 |
| expedite the processing of
applications for title or | 32 |
| registration.
| 33 |
| With each such transaction reporting return, the retailer | 34 |
| shall remit
the proper amount of tax due (or shall submit | 35 |
| satisfactory evidence that
the sale is not taxable if that is | 36 |
| the case), to the Department or its
agents, whereupon the |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| Department shall issue, in the purchaser's name, a
use tax | 2 |
| receipt (or a certificate of exemption if the Department is
| 3 |
| satisfied that the particular sale is tax exempt) which such | 4 |
| purchaser
may submit to the agency with which, or State officer | 5 |
| with whom, he must
title or register the tangible personal | 6 |
| property that is involved (if
titling or registration is | 7 |
| required) in support of such purchaser's
application for an | 8 |
| Illinois certificate or other evidence of title or
registration | 9 |
| to such tangible personal property.
| 10 |
| No retailer's failure or refusal to remit tax under this | 11 |
| Act
precludes a user, who has paid the proper tax to the | 12 |
| retailer, from
obtaining his certificate of title or other | 13 |
| evidence of title or
registration (if titling or registration | 14 |
| is required) upon satisfying
the Department that such user has | 15 |
| paid the proper tax (if tax is due) to
the retailer. The | 16 |
| Department shall adopt appropriate rules to carry out
the | 17 |
| mandate of this paragraph.
| 18 |
| If the user who would otherwise pay tax to the retailer | 19 |
| wants the
transaction reporting return filed and the payment of | 20 |
| the tax or proof
of exemption made to the Department before the | 21 |
| retailer is willing to
take these actions and such user has not | 22 |
| paid the tax to the retailer,
such user may certify to the fact | 23 |
| of such delay by the retailer and may
(upon the Department | 24 |
| being satisfied of the truth of such certification)
transmit | 25 |
| the information required by the transaction reporting return
| 26 |
| and the remittance for tax or proof of exemption directly to | 27 |
| the
Department and obtain his tax receipt or exemption | 28 |
| determination, in
which event the transaction reporting return | 29 |
| and tax remittance (if a
tax payment was required) shall be | 30 |
| credited by the Department to the
proper retailer's account | 31 |
| with the Department, but without the 2.1% or 1.75%
discount | 32 |
| provided for in this Section being allowed. When the user pays
| 33 |
| the tax directly to the Department, he shall pay the tax in the | 34 |
| same
amount and in the same form in which it would be remitted | 35 |
| if the tax had
been remitted to the Department by the retailer.
| 36 |
| Refunds made by the seller during the preceding return |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| period to
purchasers, on account of tangible personal property | 2 |
| returned to the
seller, shall be allowed as a deduction under | 3 |
| subdivision 5 of his monthly
or quarterly return, as the case | 4 |
| may be, in case the
seller had theretofore included the | 5 |
| receipts from the sale of such
tangible personal property in a | 6 |
| return filed by him and had paid the tax
imposed by this Act | 7 |
| with respect to such receipts.
| 8 |
| Where the seller is a corporation, the return filed on | 9 |
| behalf of such
corporation shall be signed by the president, | 10 |
| vice-president, secretary
or treasurer or by the properly | 11 |
| accredited agent of such corporation.
| 12 |
| Where the seller is a limited liability company, the return | 13 |
| filed on behalf
of the limited liability company shall be | 14 |
| signed by a manager, member, or
properly accredited agent of | 15 |
| the limited liability company.
| 16 |
| Except as provided in this Section, the retailer filing the | 17 |
| return
under this Section shall, at the time of filing such | 18 |
| return, pay to the
Department the amount of tax imposed by this | 19 |
| Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | 20 |
| on and after January 1, 1990, or $5 per
calendar year, | 21 |
| whichever is greater, which is allowed to
reimburse the | 22 |
| retailer for the expenses incurred in keeping records,
| 23 |
| preparing and filing returns, remitting the tax and supplying | 24 |
| data to
the Department on request. Any prepayment made pursuant | 25 |
| to Section 2d
of this Act shall be included in the amount on | 26 |
| which such
2.1% or 1.75% discount is computed. In the case of | 27 |
| retailers who report
and pay the tax on a transaction by | 28 |
| transaction basis, as provided in this
Section, such discount | 29 |
| shall be taken with each such tax remittance
instead of when | 30 |
| such retailer files his periodic return.
| 31 |
| Before October 1, 2000, if the taxpayer's average monthly | 32 |
| tax liability
to the Department
under this Act, the Use Tax | 33 |
| Act, the Service Occupation Tax
Act, and the Service Use Tax | 34 |
| Act, excluding any liability for prepaid sales
tax to be | 35 |
| remitted in accordance with Section 2d of this Act, was
$10,000
| 36 |
| or more during the preceding 4 complete calendar quarters, he |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| shall file a
return with the Department each month by the 20th | 2 |
| day of the month next
following the month during which such tax | 3 |
| liability is incurred and shall
make payments to the Department | 4 |
| on or before the 7th, 15th, 22nd and last
day of the month | 5 |
| during which such liability is incurred.
On and after October | 6 |
| 1, 2000, if the taxpayer's average monthly tax liability
to the | 7 |
| Department under this Act, the Use Tax Act, the Service | 8 |
| Occupation Tax
Act, and the Service Use Tax Act, excluding any | 9 |
| liability for prepaid sales tax
to be remitted in accordance | 10 |
| with Section 2d of this Act, was $20,000 or more
during the | 11 |
| preceding 4 complete calendar quarters, he shall file a return | 12 |
| with
the Department each month by the 20th day of the month | 13 |
| next following the month
during which such tax liability is | 14 |
| incurred and shall make payment to the
Department on or before | 15 |
| the 7th, 15th, 22nd and last day of the month during
which such | 16 |
| liability is incurred.
If the month
during which such tax | 17 |
| liability is incurred began prior to January 1, 1985,
each | 18 |
| payment shall be in an amount equal to 1/4 of the taxpayer's | 19 |
| actual
liability for the month or an amount set by the | 20 |
| Department not to exceed
1/4 of the average monthly liability | 21 |
| of the taxpayer to the Department for
the preceding 4 complete | 22 |
| calendar quarters (excluding the month of highest
liability and | 23 |
| the month of lowest liability in such 4 quarter period). If
the | 24 |
| month during which such tax liability is incurred begins on or | 25 |
| after
January 1, 1985 and prior to January 1, 1987, each | 26 |
| payment shall be in an
amount equal to 22.5% of the taxpayer's | 27 |
| actual liability for the month or
27.5% of the taxpayer's | 28 |
| liability for the same calendar
month of the preceding year. If | 29 |
| the month during which such tax
liability is incurred begins on | 30 |
| or after January 1, 1987 and prior to
January 1, 1988, each | 31 |
| payment shall be in an amount equal to 22.5% of the
taxpayer's | 32 |
| actual liability for the month or 26.25% of the taxpayer's
| 33 |
| liability for the same calendar month of the preceding year. If | 34 |
| the month
during which such tax liability is incurred begins on | 35 |
| or after January 1,
1988, and prior to January 1, 1989, or | 36 |
| begins on or after January 1, 1996, each
payment shall be in an |
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 |
| amount
equal to 22.5% of the taxpayer's actual liability for | 2 |
| the month or 25% of
the taxpayer's liability for the same | 3 |
| calendar month of the preceding year. If
the month during which | 4 |
| such tax liability is incurred begins on or after
January 1, | 5 |
| 1989, and prior to January 1, 1996, each payment shall be in an
| 6 |
| amount equal to 22.5% of the
taxpayer's actual liability for | 7 |
| the month or 25% of the taxpayer's
liability for the same | 8 |
| calendar month of the preceding year or 100% of the
taxpayer's | 9 |
| actual liability for the quarter monthly reporting period. The
| 10 |
| amount of such quarter monthly payments shall be credited | 11 |
| against
the final tax liability of the taxpayer's return for | 12 |
| that month. Before
October 1, 2000, once
applicable, the | 13 |
| requirement of the making of quarter monthly payments to
the | 14 |
| Department by taxpayers having an average monthly tax liability | 15 |
| of
$10,000 or more as determined in the manner provided above
| 16 |
| shall continue
until such taxpayer's average monthly liability | 17 |
| to the Department during
the preceding 4 complete calendar | 18 |
| quarters (excluding the month of highest
liability and the | 19 |
| month of lowest liability) is less than
$9,000, or until
such | 20 |
| taxpayer's average monthly liability to the Department as | 21 |
| computed for
each calendar quarter of the 4 preceding complete | 22 |
| calendar quarter period
is less than $10,000. However, if a | 23 |
| taxpayer can show the
Department that
a substantial change in | 24 |
| the taxpayer's business has occurred which causes
the taxpayer | 25 |
| to anticipate that his average monthly tax liability for the
| 26 |
| reasonably foreseeable future will fall below the $10,000 | 27 |
| threshold
stated above, then
such taxpayer
may petition the | 28 |
| Department for a change in such taxpayer's reporting
status. On | 29 |
| and after October 1, 2000, once applicable, the requirement of
| 30 |
| the making of quarter monthly payments to the Department by | 31 |
| taxpayers having an
average monthly tax liability of $20,000 or | 32 |
| more as determined in the manner
provided above shall continue | 33 |
| until such taxpayer's average monthly liability
to the | 34 |
| Department during the preceding 4 complete calendar quarters | 35 |
| (excluding
the month of highest liability and the month of | 36 |
| lowest liability) is less than
$19,000 or until such taxpayer's |
|
|
|
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| 1 |
| average monthly liability to the Department as
computed for | 2 |
| each calendar quarter of the 4 preceding complete calendar | 3 |
| quarter
period is less than $20,000. However, if a taxpayer can | 4 |
| show the Department
that a substantial change in the taxpayer's | 5 |
| business has occurred which causes
the taxpayer to anticipate | 6 |
| that his average monthly tax liability for the
reasonably | 7 |
| foreseeable future will fall below the $20,000 threshold stated
| 8 |
| above, then such taxpayer may petition the Department for a | 9 |
| change in such
taxpayer's reporting status. The Department | 10 |
| shall change such taxpayer's
reporting status
unless it finds | 11 |
| that such change is seasonal in nature and not likely to be
| 12 |
| long term. If any such quarter monthly payment is not paid at | 13 |
| the time or
in the amount required by this Section, then the | 14 |
| taxpayer shall be liable for
penalties and interest on the | 15 |
| difference
between the minimum amount due as a payment and the | 16 |
| amount of such quarter
monthly payment actually and timely | 17 |
| paid, except insofar as the
taxpayer has previously made | 18 |
| payments for that month to the Department in
excess of the | 19 |
| minimum payments previously due as provided in this Section.
| 20 |
| The Department shall make reasonable rules and regulations to | 21 |
| govern the
quarter monthly payment amount and quarter monthly | 22 |
| payment dates for
taxpayers who file on other than a calendar | 23 |
| monthly basis.
| 24 |
| The provisions of this paragraph apply before October 1, | 25 |
| 2001.
Without regard to whether a taxpayer is required to make | 26 |
| quarter monthly
payments as specified above, any taxpayer who | 27 |
| is required by Section 2d
of this Act to collect and remit | 28 |
| prepaid taxes and has collected prepaid
taxes which average in | 29 |
| excess of $25,000 per month during the preceding
2 complete | 30 |
| calendar quarters, shall file a return with the Department as
| 31 |
| required by Section 2f and shall make payments to the | 32 |
| Department on or before
the 7th, 15th, 22nd and last day of the | 33 |
| month during which such liability
is incurred. If the month | 34 |
| during which such tax liability is incurred
began prior to the | 35 |
| effective date of this amendatory Act of 1985, each
payment | 36 |
| shall be in an amount not less than 22.5% of the taxpayer's |
|
|
|
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| 1 |
| actual
liability under Section 2d. If the month during which | 2 |
| such tax liability
is incurred begins on or after January 1, | 3 |
| 1986, each payment shall be in an
amount equal to 22.5% of the | 4 |
| taxpayer's actual liability for the month or
27.5% of the | 5 |
| taxpayer's liability for the same calendar month of the
| 6 |
| preceding calendar year. If the month during which such tax | 7 |
| liability is
incurred begins on or after January 1, 1987, each | 8 |
| payment shall be in an
amount equal to 22.5% of the taxpayer's | 9 |
| actual liability for the month or
26.25% of the taxpayer's | 10 |
| liability for the same calendar month of the
preceding year. | 11 |
| The amount of such quarter monthly payments shall be
credited | 12 |
| against the final tax liability of the taxpayer's return for | 13 |
| that
month filed under this Section or Section 2f, as the case | 14 |
| may be. Once
applicable, the requirement of the making of | 15 |
| quarter monthly payments to
the Department pursuant to this | 16 |
| paragraph shall continue until such
taxpayer's average monthly | 17 |
| prepaid tax collections during the preceding 2
complete | 18 |
| calendar quarters is $25,000 or less. If any such quarter | 19 |
| monthly
payment is not paid at the time or in the amount | 20 |
| required, the taxpayer
shall be liable for penalties and | 21 |
| interest on such difference, except
insofar as the taxpayer has | 22 |
| previously made payments for that month in
excess of the | 23 |
| minimum payments previously due.
| 24 |
| The provisions of this paragraph apply on and after October | 25 |
| 1, 2001.
Without regard to whether a taxpayer is required to | 26 |
| make quarter monthly
payments as specified above, any taxpayer | 27 |
| who is required by Section 2d of this
Act to collect and remit | 28 |
| prepaid taxes and has collected prepaid taxes that
average in | 29 |
| excess of $20,000 per month during the preceding 4 complete | 30 |
| calendar
quarters shall file a return with the Department as | 31 |
| required by Section 2f
and shall make payments to the | 32 |
| Department on or before the 7th, 15th, 22nd and
last day of the | 33 |
| month during which the liability is incurred. Each payment
| 34 |
| shall be in an amount equal to 22.5% of the taxpayer's actual | 35 |
| liability for the
month or 25% of the taxpayer's liability for | 36 |
| the same calendar month of the
preceding year. The amount of |
|
|
|
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|
| 1 |
| the quarter monthly payments shall be credited
against the | 2 |
| final tax liability of the taxpayer's return for that month | 3 |
| filed
under this Section or Section 2f, as the case may be. | 4 |
| Once applicable, the
requirement of the making of quarter | 5 |
| monthly payments to the Department
pursuant to this paragraph | 6 |
| shall continue until the taxpayer's average monthly
prepaid tax | 7 |
| collections during the preceding 4 complete calendar quarters
| 8 |
| (excluding the month of highest liability and the month of | 9 |
| lowest liability) is
less than $19,000 or until such taxpayer's | 10 |
| average monthly liability to the
Department as computed for | 11 |
| each calendar quarter of the 4 preceding complete
calendar | 12 |
| quarters is less than $20,000. If any such quarter monthly | 13 |
| payment is
not paid at the time or in the amount required, the | 14 |
| taxpayer shall be liable
for penalties and interest on such | 15 |
| difference, except insofar as the taxpayer
has previously made | 16 |
| payments for that month in excess of the minimum payments
| 17 |
| previously due.
| 18 |
| If any payment provided for in this Section exceeds
the | 19 |
| taxpayer's liabilities under this Act, the Use Tax Act, the | 20 |
| Service
Occupation Tax Act and the Service Use Tax Act, as | 21 |
| shown on an original
monthly return, the Department shall, if | 22 |
| requested by the taxpayer, issue to
the taxpayer a credit | 23 |
| memorandum no later than 30 days after the date of
payment. The | 24 |
| credit evidenced by such credit memorandum may
be assigned by | 25 |
| the taxpayer to a similar taxpayer under this Act, the
Use Tax | 26 |
| Act, the Service Occupation Tax Act or the Service Use Tax Act, | 27 |
| in
accordance with reasonable rules and regulations to be | 28 |
| prescribed by the
Department. If no such request is made, the | 29 |
| taxpayer may credit such excess
payment against tax liability | 30 |
| subsequently to be remitted to the Department
under this Act, | 31 |
| the Use Tax Act, the Service Occupation Tax Act or the
Service | 32 |
| Use Tax Act, in accordance with reasonable rules and | 33 |
| regulations
prescribed by the Department. If the Department | 34 |
| subsequently determined
that all or any part of the credit | 35 |
| taken was not actually due to the
taxpayer, the taxpayer's 2.1% | 36 |
| and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% |
|
|
|
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|
| 1 |
| of the difference between the credit taken and that
actually | 2 |
| due, and that taxpayer shall be liable for penalties and | 3 |
| interest
on such difference.
| 4 |
| If a retailer of motor fuel is entitled to a credit under | 5 |
| Section 2d of
this Act which exceeds the taxpayer's liability | 6 |
| to the Department under
this Act for the month which the | 7 |
| taxpayer is filing a return, the
Department shall issue the | 8 |
| taxpayer a credit memorandum for the excess.
| 9 |
| Beginning January 1, 1990, each month the Department shall | 10 |
| pay into
the Local Government Tax Fund, a special fund in the | 11 |
| State treasury which
is hereby created, the net revenue | 12 |
| realized for the preceding month from
the 1% tax on sales of | 13 |
| food for human consumption which is to be consumed
off the | 14 |
| premises where it is sold (other than alcoholic beverages, soft
| 15 |
| drinks and food which has been prepared for immediate | 16 |
| consumption) and
prescription and nonprescription medicines, | 17 |
| drugs, medical appliances and
insulin, urine testing | 18 |
| materials, syringes and needles used by diabetics.
| 19 |
| Beginning January 1, 1990, each month the Department shall | 20 |
| pay into
the County and Mass Transit District Fund, a special | 21 |
| fund in the State
treasury which is hereby created, 4% of the | 22 |
| net revenue realized
for the preceding month from the 6.25% | 23 |
| general rate.
| 24 |
| Beginning August 1, 2000, each
month the Department shall | 25 |
| pay into the
County and Mass Transit District Fund 20% of the | 26 |
| net revenue realized for the
preceding month from the 1.25% | 27 |
| rate on the selling price of motor fuel and
gasohol.
| 28 |
| Beginning January 1, 1990, each month the Department shall | 29 |
| pay into
the Local Government Tax Fund 16% of the net revenue | 30 |
| realized for the
preceding month from the 6.25% general rate on | 31 |
| the selling price of
tangible personal property.
| 32 |
| Beginning August 1, 2000, each
month the Department shall | 33 |
| pay into the
Local Government Tax Fund 80% of the net revenue | 34 |
| realized for the preceding
month from the 1.25% rate on the | 35 |
| selling price of motor fuel and gasohol.
| 36 |
| Beginning on August 1, 2006, each month the Department |
|
|
|
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|
| 1 |
| shall pay into the Common School Fund 80% of the revenue | 2 |
| realized for the preceding month from the 6.25% general rate | 3 |
| from transactions of tangible personal property purchased at | 4 |
| retail at a sale conducted over the Internet, which: (i) must | 5 |
| be used to increase the foundation level under Section 18-8.05 | 6 |
| of the School Code; and (ii) must be identified as a separate | 7 |
| funding source for education, in order to ensure that these | 8 |
| moneys are an addition to the annual appropriation and not a | 9 |
| substitute for other established funding sources.
| 10 |
| Of the remainder of the moneys received by the Department | 11 |
| pursuant
to this Act, (a) 1.75% thereof shall be paid into the | 12 |
| Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | 13 |
| and after July 1, 1989,
3.8% thereof shall be paid into the | 14 |
| Build Illinois Fund; provided, however,
that if in any fiscal | 15 |
| year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | 16 |
| may be, of the moneys received by the Department and required | 17 |
| to
be paid into the Build Illinois Fund pursuant to this Act, | 18 |
| Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | 19 |
| Act, and Section 9 of the
Service Occupation Tax Act, such Acts | 20 |
| being hereinafter called the "Tax
Acts" and such aggregate of | 21 |
| 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | 22 |
| called the "Tax Act Amount", and (2) the amount
transferred to | 23 |
| the Build Illinois Fund from the State and Local Sales Tax
| 24 |
| Reform Fund shall be less than the Annual Specified Amount (as | 25 |
| hereinafter
defined), an amount equal to the difference shall | 26 |
| be immediately paid into
the Build Illinois Fund from other | 27 |
| moneys received by the Department
pursuant to the Tax Acts; the | 28 |
| "Annual Specified Amount" means the amounts
specified below for | 29 |
| fiscal years 1986 through 1993:
|
|
30 | | Fiscal Year |
Annual Specified Amount |
|
31 | | 1986 |
$54,800,000 |
|
32 | | 1987 |
$76,650,000 |
|
33 | | 1988 |
$80,480,000 |
|
34 | | 1989 |
$88,510,000 |
|
35 | | 1990 |
$115,330,000 |
|
36 | | 1991 |
$145,470,000 |
|
|
|
|
|
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LRB094 18784 BDD 54186 b |
|
| 1 | | 1992 |
$182,730,000 |
|
2 | | 1993 |
$206,520,000; |
|
3 |
| and means the Certified Annual Debt Service Requirement (as | 4 |
| defined in
Section 13 of the Build Illinois Bond Act) or the | 5 |
| Tax Act Amount, whichever
is greater, for fiscal year 1994 and | 6 |
| each fiscal year thereafter; and
further provided, that if on | 7 |
| the last business day of any month the sum of
(1) the Tax Act | 8 |
| Amount required to be deposited into the Build Illinois
Bond | 9 |
| Account in the Build Illinois Fund during such month and (2) | 10 |
| the
amount transferred to the Build Illinois Fund from the | 11 |
| State and Local
Sales Tax Reform Fund shall have been less than | 12 |
| 1/12 of the Annual
Specified Amount, an amount equal to the | 13 |
| difference shall be immediately
paid into the Build Illinois | 14 |
| Fund from other moneys received by the
Department pursuant to | 15 |
| the Tax Acts; and, further provided, that in no
event shall the | 16 |
| payments required under the preceding proviso result in
| 17 |
| aggregate payments into the Build Illinois Fund pursuant to | 18 |
| this clause (b)
for any fiscal year in excess of the greater of | 19 |
| (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | 20 |
| such fiscal year. The amounts payable
into the Build Illinois | 21 |
| Fund under clause (b) of the first sentence in this
paragraph | 22 |
| shall be payable only until such time as the aggregate amount | 23 |
| on
deposit under each trust indenture securing Bonds issued and | 24 |
| outstanding
pursuant to the Build Illinois Bond Act is | 25 |
| sufficient, taking into account
any future investment income, | 26 |
| to fully provide, in accordance with such
indenture, for the | 27 |
| defeasance of or the payment of the principal of,
premium, if | 28 |
| any, and interest on the Bonds secured by such indenture and on
| 29 |
| any Bonds expected to be issued thereafter and all fees and | 30 |
| costs payable
with respect thereto, all as certified by the | 31 |
| Director of the Bureau of the
Budget (now Governor's Office of | 32 |
| Management and Budget). If on the last
business day of any | 33 |
| month in which Bonds are
outstanding pursuant to the Build | 34 |
| Illinois Bond Act, the aggregate of
moneys deposited in the | 35 |
| Build Illinois Bond Account in the Build Illinois
Fund in such | 36 |
| month shall be less than the amount required to be transferred
|
|
|
|
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LRB094 18784 BDD 54186 b |
|
| 1 |
| in such month from the Build Illinois Bond Account to the Build | 2 |
| Illinois
Bond Retirement and Interest Fund pursuant to Section | 3 |
| 13 of the Build
Illinois Bond Act, an amount equal to such | 4 |
| deficiency shall be immediately
paid from other moneys received | 5 |
| by the Department pursuant to the Tax Acts
to the Build | 6 |
| Illinois Fund; provided, however, that any amounts paid to the
| 7 |
| Build Illinois Fund in any fiscal year pursuant to this | 8 |
| sentence shall be
deemed to constitute payments pursuant to | 9 |
| clause (b) of the first sentence
of this paragraph and shall | 10 |
| reduce the amount otherwise payable for such
fiscal year | 11 |
| pursuant to that clause (b). The moneys received by the
| 12 |
| Department pursuant to this Act and required to be deposited | 13 |
| into the Build
Illinois Fund are subject to the pledge, claim | 14 |
| and charge set forth in
Section 12 of the Build Illinois Bond | 15 |
| Act.
| 16 |
| Subject to payment of amounts into the Build Illinois Fund | 17 |
| as provided in
the preceding paragraph or in any amendment | 18 |
| thereto hereafter enacted, the
following specified monthly | 19 |
| installment of the amount requested in the
certificate of the | 20 |
| Chairman of the Metropolitan Pier and Exposition
Authority | 21 |
| provided under Section 8.25f of the State Finance Act, but not | 22 |
| in
excess of sums designated as "Total Deposit", shall be | 23 |
| deposited in the
aggregate from collections under Section 9 of | 24 |
| the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 25 |
| 9 of the Service Occupation Tax Act, and
Section 3 of the | 26 |
| Retailers' Occupation Tax Act into the McCormick Place
| 27 |
| Expansion Project Fund in the specified fiscal years.
|
|
28 | | Fiscal Year |
|
Total Deposit |
|
29 | | 1993 |
|
$0 |
|
30 | | 1994 |
|
53,000,000 |
|
31 | | 1995 |
|
58,000,000 |
|
32 | | 1996 |
|
61,000,000 |
|
33 | | 1997 |
|
64,000,000 |
|
34 | | 1998 |
|
68,000,000 |
|
35 | | 1999 |
|
71,000,000 |
|
|
|
|
|
SB2696 |
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LRB094 18784 BDD 54186 b |
|
| 1 | | 2000 |
|
75,000,000 |
|
2 | | 2001 |
|
80,000,000 |
|
3 | | 2002 |
|
93,000,000 |
|
4 | | 2003 |
|
99,000,000 |
|
5 | | 2004 |
|
103,000,000 |
|
6 | | 2005 |
|
108,000,000 |
|
7 | | 2006 |
|
113,000,000 |
|
8 | | 2007 |
|
119,000,000 |
|
9 | | 2008 |
|
126,000,000 |
|
10 | | 2009 |
|
132,000,000 |
|
11 | | 2010 |
|
139,000,000 |
|
12 | | 2011 |
|
146,000,000 |
|
13 | | 2012 |
|
153,000,000 |
|
14 | | 2013 |
|
161,000,000 |
|
15 | | 2014 |
|
170,000,000 |
|
16 | | 2015 |
|
179,000,000 |
|
17 | | 2016 |
|
189,000,000 |
|
18 | | 2017 |
|
199,000,000 |
|
19 | | 2018 |
|
210,000,000 |
|
20 | | 2019 |
|
221,000,000 |
|
21 | | 2020 |
|
233,000,000 |
|
22 | | 2021 |
|
246,000,000 |
|
23 | | 2022 |
|
260,000,000 |
|
24 | | 2023 and |
|
275,000,000 |
|
25 | | each fiscal year | | |
|
26 | | thereafter that bonds | | |
|
27 | | are outstanding under | | |
|
28 | | Section 13.2 of the | | |
|
29 | | Metropolitan Pier and | | |
|
30 | | Exposition Authority Act, | | |
|
31 | | but not after fiscal year 2042. | | |
|
32 |
| Beginning July 20, 1993 and in each month of each fiscal | 33 |
| year thereafter,
one-eighth of the amount requested in the | 34 |
| certificate of the Chairman of
the Metropolitan Pier and | 35 |
| Exposition Authority for that fiscal year, less
the amount | 36 |
| deposited into the McCormick Place Expansion Project Fund by |
|
|
|
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LRB094 18784 BDD 54186 b |
|
| 1 |
| the
State Treasurer in the respective month under subsection | 2 |
| (g) of Section 13
of the Metropolitan Pier and Exposition | 3 |
| Authority Act, plus cumulative
deficiencies in the deposits | 4 |
| required under this Section for previous
months and years, | 5 |
| shall be deposited into the McCormick Place Expansion
Project | 6 |
| Fund, until the full amount requested for the fiscal year, but | 7 |
| not
in excess of the amount specified above as "Total Deposit", | 8 |
| has been deposited.
| 9 |
| Subject to payment of amounts into the Build Illinois Fund | 10 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 11 |
| preceding paragraphs
or in any amendments
thereto hereafter | 12 |
| enacted, beginning July 1, 1993, the Department shall each
| 13 |
| month pay into the Illinois Tax Increment Fund 0.27% of 80% of | 14 |
| the net revenue
realized for the preceding month from the 6.25% | 15 |
| general rate on the selling
price of tangible personal | 16 |
| property.
| 17 |
| Subject to payment of amounts into the Build Illinois Fund | 18 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 19 |
| preceding paragraphs or in any
amendments thereto hereafter | 20 |
| enacted, beginning with the receipt of the first
report of | 21 |
| taxes paid by an eligible business and continuing for a 25-year
| 22 |
| period, the Department shall each month pay into the Energy | 23 |
| Infrastructure
Fund 80% of the net revenue realized from the | 24 |
| 6.25% general rate on the
selling price of Illinois-mined coal | 25 |
| that was sold to an eligible business.
For purposes of this | 26 |
| paragraph, the term "eligible business" means a new
electric | 27 |
| generating facility certified pursuant to Section 605-332 of | 28 |
| the
Department of Commerce and Economic Opportunity
Law of the | 29 |
| Civil Administrative Code of Illinois.
| 30 |
| Of the remainder of the moneys received by the Department | 31 |
| pursuant to
this Act, 75% thereof shall be paid into the State | 32 |
| Treasury and 25% shall
be reserved in a special account and | 33 |
| used only for the transfer to the
Common School Fund as part of | 34 |
| the monthly transfer from the General Revenue
Fund in | 35 |
| accordance with Section 8a of the State Finance Act.
| 36 |
| The Department may, upon separate written notice to a |
|
|
|
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|
| 1 |
| taxpayer,
require the taxpayer to prepare and file with the | 2 |
| Department on a form
prescribed by the Department within not | 3 |
| less than 60 days after receipt
of the notice an annual | 4 |
| information return for the tax year specified in
the notice. | 5 |
| Such annual return to the Department shall include a
statement | 6 |
| of gross receipts as shown by the retailer's last Federal | 7 |
| income
tax return. If the total receipts of the business as | 8 |
| reported in the
Federal income tax return do not agree with the | 9 |
| gross receipts reported to
the Department of Revenue for the | 10 |
| same period, the retailer shall attach
to his annual return a | 11 |
| schedule showing a reconciliation of the 2
amounts and the | 12 |
| reasons for the difference. The retailer's annual
return to the | 13 |
| Department shall also disclose the cost of goods sold by
the | 14 |
| retailer during the year covered by such return, opening and | 15 |
| closing
inventories of such goods for such year, costs of goods | 16 |
| used from stock
or taken from stock and given away by the | 17 |
| retailer during such year,
payroll information of the | 18 |
| retailer's business during such year and any
additional | 19 |
| reasonable information which the Department deems would be
| 20 |
| helpful in determining the accuracy of the monthly, quarterly | 21 |
| or annual
returns filed by such retailer as provided for in | 22 |
| this Section.
| 23 |
| If the annual information return required by this Section | 24 |
| is not
filed when and as required, the taxpayer shall be liable | 25 |
| as follows:
| 26 |
| (i) Until January 1, 1994, the taxpayer shall be liable
| 27 |
| for a penalty equal to 1/6 of 1% of the tax due from such | 28 |
| taxpayer under
this Act during the period to be covered by | 29 |
| the annual return for each
month or fraction of a month | 30 |
| until such return is filed as required, the
penalty to be | 31 |
| assessed and collected in the same manner as any other
| 32 |
| penalty provided for in this Act.
| 33 |
| (ii) On and after January 1, 1994, the taxpayer shall | 34 |
| be
liable for a penalty as described in Section 3-4 of the | 35 |
| Uniform Penalty and
Interest Act.
| 36 |
| The chief executive officer, proprietor, owner or highest |
|
|
|
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|
| 1 |
| ranking
manager shall sign the annual return to certify the | 2 |
| accuracy of the
information contained therein. Any person who | 3 |
| willfully signs the
annual return containing false or | 4 |
| inaccurate information shall be guilty
of perjury and punished | 5 |
| accordingly. The annual return form prescribed
by the | 6 |
| Department shall include a warning that the person signing the
| 7 |
| return may be liable for perjury.
| 8 |
| The provisions of this Section concerning the filing of an | 9 |
| annual
information return do not apply to a retailer who is not | 10 |
| required to
file an income tax return with the United States | 11 |
| Government.
| 12 |
| As soon as possible after the first day of each month, upon | 13 |
| certification
of the Department of Revenue, the Comptroller | 14 |
| shall order transferred and
the Treasurer shall transfer from | 15 |
| the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 16 |
| equal to 1.7% of 80% of the net revenue realized
under this Act | 17 |
| for the second preceding
month.
Beginning April 1, 2000, this | 18 |
| transfer is no longer required
and shall not be made.
| 19 |
| Net revenue realized for a month shall be the revenue | 20 |
| collected by the
State pursuant to this Act, less the amount | 21 |
| paid out during that month as
refunds to taxpayers for | 22 |
| overpayment of liability.
| 23 |
| For greater simplicity of administration, manufacturers, | 24 |
| importers
and wholesalers whose products are sold at retail in | 25 |
| Illinois by
numerous retailers, and who wish to do so, may | 26 |
| assume the responsibility
for accounting and paying to the | 27 |
| Department all tax accruing under this
Act with respect to such | 28 |
| sales, if the retailers who are affected do not
make written | 29 |
| objection to the Department to this arrangement.
| 30 |
| Any person who promotes, organizes, provides retail | 31 |
| selling space for
concessionaires or other types of sellers at | 32 |
| the Illinois State Fair, DuQuoin
State Fair, county fairs, | 33 |
| local fairs, art shows, flea markets and similar
exhibitions or | 34 |
| events, including any transient merchant as defined by Section | 35 |
| 2
of the Transient Merchant Act of 1987, is required to file a | 36 |
| report with the
Department providing the name of the merchant's |
|
|
|
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| business, the name of the
person or persons engaged in | 2 |
| merchant's business, the permanent address and
Illinois | 3 |
| Retailers Occupation Tax Registration Number of the merchant, | 4 |
| the
dates and location of the event and other reasonable | 5 |
| information that the
Department may require. The report must be | 6 |
| filed not later than the 20th day
of the month next following | 7 |
| the month during which the event with retail sales
was held. | 8 |
| Any person who fails to file a report required by this Section
| 9 |
| commits a business offense and is subject to a fine not to | 10 |
| exceed $250.
| 11 |
| Any person engaged in the business of selling tangible | 12 |
| personal
property at retail as a concessionaire or other type | 13 |
| of seller at the
Illinois State Fair, county fairs, art shows, | 14 |
| flea markets and similar
exhibitions or events, or any | 15 |
| transient merchants, as defined by Section 2
of the Transient | 16 |
| Merchant Act of 1987, may be required to make a daily report
of | 17 |
| the amount of such sales to the Department and to make a daily | 18 |
| payment of
the full amount of tax due. The Department shall | 19 |
| impose this
requirement when it finds that there is a | 20 |
| significant risk of loss of
revenue to the State at such an | 21 |
| exhibition or event. Such a finding
shall be based on evidence | 22 |
| that a substantial number of concessionaires
or other sellers | 23 |
| who are not residents of Illinois will be engaging in
the | 24 |
| business of selling tangible personal property at retail at the
| 25 |
| exhibition or event, or other evidence of a significant risk of | 26 |
| loss of revenue
to the State. The Department shall notify | 27 |
| concessionaires and other sellers
affected by the imposition of | 28 |
| this requirement. In the absence of
notification by the | 29 |
| Department, the concessionaires and other sellers
shall file | 30 |
| their returns as otherwise required in this Section.
| 31 |
| (Source: P.A. 92-12, eff. 7-1-01; 92-16, eff. 6-28-01; 92-208, | 32 |
| eff. 8-2-01; 92-484, eff. 8-23-01; 92-492, eff. 1-1-02; 92-600, | 33 |
| eff. 6-28-02; 92-651, eff. 7-11-02; 93-22, eff. 6-20-03; 93-24, | 34 |
| eff. 6-20-03; 93-840, eff. 7-30-04; 93-926, eff. 8-12-04; | 35 |
| 93-1057, eff. 12-2-04; revised 12-6-04.)
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| Section 90-20. The Property Tax Code is amended by changing | 2 |
| Sections 18-115 and 18-140 and by adding Section 15-173 as | 3 |
| follows: | 4 |
| (35 ILCS 200/15-173 new) | 5 |
| Sec. 15-173. Citizens' Assessment Freeze Exemption. | 6 |
| (a) This Section may be cited as the Citizens' Assessment | 7 |
| Freeze Exemption. | 8 |
| (b) As used in this Section: | 9 |
| "Applicant" means an individual who has filed an | 10 |
| application under this Section. | 11 |
| "Base amount" means the base year equalized assessed value | 12 |
| of the property plus the first year's equalized assessed value | 13 |
| of any added improvements that increased the assessed value of | 14 |
| the property after the base year. | 15 |
| "Base year" means the taxable year prior to the taxable | 16 |
| year for which the applicant first qualifies and applies for | 17 |
| the exemption. If in any subsequent taxable year for which the | 18 |
| applicant applies and qualifies for the exemption the equalized | 19 |
| assessed value of the property is less than the equalized | 20 |
| assessed value in the existing base year (provided that the | 21 |
| equalized assessed value is not based on an assessed value that | 22 |
| results from a temporary irregularity in the property that | 23 |
| reduces the assessed value for one or more taxable years), then | 24 |
| that subsequent taxable year shall become the base year until a | 25 |
| new base year is established under the terms of this paragraph. | 26 |
| For property that is used for residential or farm purposes, a | 27 |
| new base year shall be established when the applicant sells or | 28 |
| transfers the property. For all other property, a new base year | 29 |
| shall be established at the earlier of (i) 10 years or (ii) the | 30 |
| sale or transfer of the property. | 31 |
| "Equalized assessed value" means the assessed value as | 32 |
| equalized by the Department of Revenue. | 33 |
| "Taxable year" means the calendar year during which ad | 34 |
| valorem property taxes payable in the next succeeding year are | 35 |
| levied. |
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| (c) Beginning in taxable year 2006, an assessment freeze | 2 |
| exemption is granted for real property that is owned by an | 3 |
| Illinois taxpayer. This assessment freeze exemption also | 4 |
| applies to a leasehold interest in a parcel of property if the | 5 |
| lessee is an Illinois taxpayer who has a legal or equitable | 6 |
| ownership interest in the property as lessee and is liable for | 7 |
| the payment of real property taxes on that property. | 8 |
| The amount of this exemption is the equalized assessed | 9 |
| value of the property in the taxable year for which application | 10 |
| is made minus the base amount. | 11 |
| Each year, at the time the assessment books are certified | 12 |
| to the county clerk, the Board of Review or Board of Appeals | 13 |
| must give to the county clerk a list of the assessed values of | 14 |
| improvements on each parcel qualifying for this exemption that | 15 |
| were added after the base year for this parcel and that | 16 |
| increased the assessed value of the property. | 17 |
| In counties having 3,000,000 or more inhabitants, to | 18 |
| receive the exemption, a person may submit an application to | 19 |
| the chief county assessment officer of the county in which the | 20 |
| property is located during such period as may be specified by | 21 |
| the chief county assessment officer. The chief county | 22 |
| assessment officer in counties of 3,000,000 or more inhabitants | 23 |
| shall annually give notice of the application period by mail or | 24 |
| by publication. | 25 |
| In counties having less than 3,000,000 inhabitants, to | 26 |
| receive the exemption, a person must submit an application by | 27 |
| July 1 of each taxable year to the chief county assessment | 28 |
| officer of the county in which the property is located. A | 29 |
| county may, by ordinance, establish a date for submission of | 30 |
| applications that is different than July 1. The applicant shall | 31 |
| submit with the application an affidavit of the applicant's | 32 |
| legal or equitable ownership interest in the property as owner | 33 |
| or lessee. The applications shall be clearly marked as | 34 |
| applications for the Citizens' Assessment Freeze Exemption. | 35 |
| (d) Each chief county assessment officer shall annually | 36 |
| publish a notice of availability of the exemption provided |
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| under this Section. The notice shall be published at least 60 | 2 |
| days but no more than 75 days prior to the date on which the | 3 |
| application must be submitted to the chief county assessment | 4 |
| officer of the county in which the property is located. The | 5 |
| notice shall appear in a newspaper of general circulation in | 6 |
| the county. | 7 |
| (e) Notwithstanding Sections 6 and 8 of the State Mandates | 8 |
| Act, no reimbursement by the State is required for the | 9 |
| implementation of any mandate created by this Section.
| 10 |
| (35 ILCS 200/18-115)
| 11 |
| Sec. 18-115. Use of equalized assessed valuation. The | 12 |
| equalized
assessed value of all property, as determined under | 13 |
| this Code, after
equalization by the Department, shall be the | 14 |
| assessed valuation for all
purposes of taxation, limitation of | 15 |
| taxation, and limitation of indebtedness
prescribed in any | 16 |
| statute. This Section is subject to the School Land and Capital | 17 |
| Facilities Assessment Act.
| 18 |
| (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; | 19 |
| 87-895;
88-455.)
| 20 |
| (35 ILCS 200/18-140)
| 21 |
| Sec. 18-140. Extension upon equalized assessment of | 22 |
| current levy
year. All taxes shall be extended by each county | 23 |
| clerk upon the valuation
produced by the equalization and | 24 |
| assessment of property by the Department for
the levy year. In | 25 |
| the computation of rates, a fraction of a mill shall be
| 26 |
| extended as the next higher mill. Each installment of taxes | 27 |
| shall be extended
in a separate column. Installments shall be | 28 |
| equal and as to each installment a
fraction of a cent shall be | 29 |
| extended as one cent. This Section is subject to the School | 30 |
| Land and Capital Facilities Assessment Act.
| 31 |
| (Source: P.A. 87-17; 88-455.)
| 32 |
| Section 90-25. The Telecommunications Excise Tax Act is | 33 |
| amended by changing Sections 2, 3, and 4 as follows:
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| (35 ILCS 630/2) (from Ch. 120, par. 2002)
| 2 |
| Sec. 2. As used in this Article, unless the context clearly | 3 |
| requires
otherwise:
| 4 |
| (a) "Gross charge" means the amount paid for the act or
| 5 |
| privilege of originating or receiving telecommunications in | 6 |
| this State and
for all services and equipment provided in | 7 |
| connection therewith by a
retailer, valued in money whether | 8 |
| paid in money or otherwise, including
cash, credits, services | 9 |
| and property of every kind or nature, and shall be
determined | 10 |
| without any deduction on account of the cost of such
| 11 |
| telecommunications, the cost of materials used, labor or | 12 |
| service costs or
any other expense whatsoever. In case credit | 13 |
| is extended, the amount
thereof shall be included only as and | 14 |
| when paid.
"Gross charges" for private line service shall | 15 |
| include charges imposed at
each channel termination point | 16 |
| within this State, charges for the channel
mileage
between each | 17 |
| channel termination point within this State, and charges for
| 18 |
| that portion
of the interstate inter-office channel provided | 19 |
| within Illinois. Charges for
that portion of the interstate | 20 |
| inter-office channel provided in Illinois shall
be determined | 21 |
| by the retailer as follows: (i) for interstate
inter-office | 22 |
| channels having 2 channel termination points, only one of which
| 23 |
| is in Illinois, 50% of the total charge imposed; or (ii) for | 24 |
| interstate
inter-office channels having more than 2 channel | 25 |
| termination points, one or
more of which
are in Illinois, an | 26 |
| amount equal to the total charge
multiplied by a fraction, the | 27 |
| numerator of which is the number of channel
termination points | 28 |
| within Illinois and the denominator of which is the total
| 29 |
| number of channel termination points. Prior to January 1,
2004, | 30 |
| any method consistent with this
paragraph or other method that | 31 |
| reasonably apportions the total charges for
interstate | 32 |
| inter-office channels among the states in which channel | 33 |
| terminations
points are located shall be accepted as a | 34 |
| reasonable method to determine the
charges for
that portion of | 35 |
| the interstate inter-office channel provided within Illinois
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| for that period. However, "gross charges" shall not include any | 2 |
| of the
following:
| 3 |
| (1) Any amounts added to a purchaser's bill because of | 4 |
| a charge made
pursuant to (i) the tax imposed by this | 5 |
| Article; (ii) charges added to
customers' bills pursuant to | 6 |
| the provisions of Sections 9-221 or 9-222 of
the Public | 7 |
| Utilities Act, as amended, or any similar charges added to
| 8 |
| customers' bills by retailers who are not subject to rate | 9 |
| regulation by
the Illinois Commerce Commission for the | 10 |
| purpose of recovering any of the
tax liabilities or other | 11 |
| amounts specified in such provisions of such
Act; (iii) the | 12 |
| tax imposed by Section 4251 of the Internal Revenue Code;
| 13 |
| (iv) 911 surcharges; or (v) the tax imposed by the | 14 |
| Simplified Municipal
Telecommunications Tax Act.
| 15 |
| (2) Charges for a sent collect telecommunication | 16 |
| received outside of the
State.
| 17 |
| (3) Charges for leased time on equipment or charges for | 18 |
| the storage of
data or information for subsequent retrieval | 19 |
| or the processing of data or
information intended to change | 20 |
| its form or content. Such equipment
includes, but is not | 21 |
| limited to, the use of calculators, computers, data
| 22 |
| processing equipment, tabulating equipment or accounting | 23 |
| equipment and also
includes the usage of computers under a | 24 |
| time-sharing agreement.
| 25 |
| (4) Charges for customer equipment, including such | 26 |
| equipment that is
leased or rented by the customer from any | 27 |
| source, wherein such charges are
disaggregated and | 28 |
| separately identified from other charges.
| 29 |
| (5) Charges to business enterprises certified under | 30 |
| Section 9-222.1
of the Public Utilities Act, as amended, to | 31 |
| the extent of such exemption
and during the period of time | 32 |
| specified by the Department of Commerce and
Economic | 33 |
| Opportunity
Community Affairs .
| 34 |
| (6) Charges for telecommunications and all services | 35 |
| and equipment
provided in connection therewith between a | 36 |
| parent corporation and its
wholly owned subsidiaries or |
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| between wholly owned subsidiaries when the tax
imposed | 2 |
| under this Article has already been paid to a
retailer and | 3 |
| only to the extent that the charges between the parent
| 4 |
| corporation and wholly owned subsidiaries or between | 5 |
| wholly owned
subsidiaries represent expense allocation
| 6 |
| between the corporations and not the generation of profit | 7 |
| for the
corporation rendering such service.
| 8 |
| (7) Bad debts. Bad debt means any portion of a debt | 9 |
| that is related
to a sale at retail for which gross charges | 10 |
| are not otherwise deductible or
excludable that has become | 11 |
| worthless or uncollectable, as determined under
applicable | 12 |
| federal income tax standards. If the portion of the debt | 13 |
| deemed to
be bad is subsequently paid, the retailer shall | 14 |
| report and pay the tax on that
portion during the reporting | 15 |
| period in which the payment is made.
| 16 |
| (8) Charges paid by inserting coins in coin-operated | 17 |
| telecommunication
devices.
| 18 |
| (9) Amounts paid by telecommunications retailers under | 19 |
| the
Telecommunications Municipal Infrastructure | 20 |
| Maintenance Fee Act.
| 21 |
| (10) Charges for nontaxable services or | 22 |
| telecommunications if (i) those
charges are
aggregated
| 23 |
| with other
charges for telecommunications that are | 24 |
| taxable, (ii) those charges are not
separately stated
on | 25 |
| the
customer bill or invoice, and (iii) the retailer can | 26 |
| reasonably identify the
nontaxable
charges on
the | 27 |
| retailer's books and records kept in the regular course of | 28 |
| business. If the
nontaxable
charges cannot reasonably be | 29 |
| identified, the gross charge from the sale of both
taxable
| 30 |
| and nontaxable services or telecommunications billed on a | 31 |
| combined basis shall
be
attributed to the taxable services | 32 |
| or telecommunications. The burden of proving
nontaxable
| 33 |
| charges
shall be on the retailer of the telecommunications.
| 34 |
| (b) "Amount paid" means the amount charged to the | 35 |
| taxpayer's service
address in this State regardless of where | 36 |
| such amount is billed or paid.
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| (c) "Telecommunications", in addition to the meaning | 2 |
| ordinarily and
popularly ascribed to it, includes, without | 3 |
| limitation, messages or
information transmitted through use of | 4 |
| local, toll and wide area telephone
service; private line | 5 |
| services; channel services; telegraph services;
| 6 |
| teletypewriter; computer exchange services; cellular mobile
| 7 |
| telecommunications service; specialized mobile radio; | 8 |
| stationary two way
radio; paging service; or any other form of | 9 |
| mobile and portable one-way or
two-way communications; or any | 10 |
| other transmission of messages or
information by electronic or | 11 |
| similar means, between or among points by
wire, cable, | 12 |
| fiber-optics, laser, microwave, radio, satellite or similar
| 13 |
| facilities. As used in this Act, "private line" means a | 14 |
| dedicated non-traffic
sensitive service for a single customer, | 15 |
| that entitles the customer to
exclusive or priority use of a | 16 |
| communications channel or group of channels,
from one or more | 17 |
| specified locations to one or more other specified
locations. | 18 |
| The definition of "telecommunications" shall not include value
| 19 |
| added services in which computer processing applications are | 20 |
| used to act on
the form, content, code and protocol of the | 21 |
| information for purposes other
than transmission. | 22 |
| "Telecommunications" shall not include purchases of
| 23 |
| telecommunications by a telecommunications service provider | 24 |
| for use as a
component part of the service provided by him to | 25 |
| the ultimate retail
consumer who originates or terminates the | 26 |
| taxable end-to-end
communications. Carrier access charges, | 27 |
| right of access charges, charges
for use of inter-company | 28 |
| facilities, and all telecommunications resold in
the | 29 |
| subsequent provision of, used as a component of, or integrated | 30 |
| into
end-to-end telecommunications service shall be | 31 |
| non-taxable as sales for resale.
| 32 |
| (d) "Interstate telecommunications" means all | 33 |
| telecommunications that
either originate or terminate outside | 34 |
| this State.
| 35 |
| (e) "Intrastate telecommunications" means all | 36 |
| telecommunications that
originate and terminate within this |
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| State.
| 2 |
| (f) "Department" means the Department of Revenue of the | 3 |
| State of Illinois.
| 4 |
| (g) "Director" means the Director of Revenue for the | 5 |
| Department of
Revenue of the State of Illinois.
| 6 |
| (h) "Taxpayer" means a person who individually or through | 7 |
| his agents,
employees or permittees engages in the act or | 8 |
| privilege of originating or
receiving telecommunications in | 9 |
| this State and who incurs a tax liability
under this Article.
| 10 |
| (i) "Person" means any natural individual, firm, trust, | 11 |
| estate, partnership,
association, joint stock company, joint | 12 |
| venture, corporation, limited liability
company, or a | 13 |
| receiver, trustee, guardian or other representative appointed | 14 |
| by
order of any court, the Federal and State governments, | 15 |
| including State
universities created by statute or any city, | 16 |
| town, county or other political
subdivision of this State.
| 17 |
| (j) "Purchase at retail" means the acquisition, | 18 |
| consumption or use of
telecommunication through a sale at | 19 |
| retail.
| 20 |
| (k) "Sale at retail" means the transmitting, supplying or | 21 |
| furnishing of
telecommunications and all services and | 22 |
| equipment provided in connection
therewith for a consideration | 23 |
| to persons other than the Federal and State
governments, and | 24 |
| State universities created by statute and other than between
a | 25 |
| parent corporation and its wholly owned subsidiaries or between | 26 |
| wholly
owned subsidiaries for their use or consumption and not | 27 |
| for resale.
| 28 |
| (l) "Retailer" means and includes every person engaged in | 29 |
| the business
of making sales at retail as defined in this | 30 |
| Article. The Department may, in
its discretion, upon | 31 |
| application, authorize the collection of the tax
hereby imposed | 32 |
| by any retailer not maintaining a place of business within
this | 33 |
| State, who, to the satisfaction of the Department, furnishes | 34 |
| adequate
security to insure collection and payment of the tax. | 35 |
| Such retailer shall
be issued, without charge, a permit to | 36 |
| collect such tax. When so
authorized, it shall be the duty of |
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| such retailer to collect the tax upon
all of the gross charges | 2 |
| for telecommunications in this State in the same
manner and | 3 |
| subject to the same requirements as a retailer maintaining a
| 4 |
| place of business within this State. The permit may be revoked | 5 |
| by the
Department at its discretion.
| 6 |
| (m) "Retailer maintaining a place of business in this | 7 |
| State", or any
like term, means and includes any retailer | 8 |
| having or maintaining within
this State, directly or by a | 9 |
| subsidiary, an office, distribution
facilities, transmission | 10 |
| facilities, sales office, warehouse or other place
of business, | 11 |
| or any agent or other representative operating within this
| 12 |
| State under the authority of the retailer or its subsidiary, | 13 |
| irrespective
of whether such place of business or agent or | 14 |
| other representative is
located here permanently or | 15 |
| temporarily, or whether such retailer or
subsidiary is licensed | 16 |
| to do business in this State.
| 17 |
| (n) "Service address" means the location of | 18 |
| telecommunications equipment
from which the telecommunications | 19 |
| services are originated or at which
telecommunications | 20 |
| services are received by a taxpayer. In the event this may
not | 21 |
| be a defined location, as in the case of mobile phones, paging | 22 |
| systems,
maritime systems, service address means the | 23 |
| customer's place of primary use
as defined in the Mobile | 24 |
| Telecommunications Sourcing Conformity Act. For
air-to-ground | 25 |
| systems and the like, service address shall mean the location
| 26 |
| of a taxpayer's primary use of the telecommunications equipment | 27 |
| as defined by
telephone number, authorization code, or location | 28 |
| in Illinois where bills are
sent.
| 29 |
| (o) "Prepaid telephone calling arrangements" mean the | 30 |
| right to exclusively
purchase telephone or telecommunications | 31 |
| services that must be paid for in
advance and enable the | 32 |
| origination of one or more intrastate, interstate, or
| 33 |
| international telephone calls or other telecommunications | 34 |
| using an access
number, an authorization code, or both, whether | 35 |
| manually or electronically
dialed, for which payment to a | 36 |
| retailer must be made in advance, provided
that, unless |
|
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| 1 |
| recharged, no further service is provided once that prepaid
| 2 |
| amount of service has been consumed. Prepaid telephone calling | 3 |
| arrangements
include the recharge of a prepaid calling | 4 |
| arrangement. For purposes of this
subsection, "recharge" means | 5 |
| the purchase of additional prepaid telephone or
| 6 |
| telecommunications services whether or not the purchaser | 7 |
| acquires a different
access number or authorization code. | 8 |
| "Prepaid telephone calling arrangement"
does not include an | 9 |
| arrangement whereby a customer purchases a payment card and
| 10 |
| pursuant to which the service provider reflects the amount of | 11 |
| such purchase as
a credit on an invoice issued to that customer | 12 |
| under an existing subscription
plan. | 13 |
| (p) "Digital subscriber line services" means services | 14 |
| concerning a local loop access technology that provides | 15 |
| high-speed connections over copper wire to deliver data, voice, | 16 |
| and video information over a dedicated digital network.
| 17 |
| (Source: P.A. 92-474, eff. 8-1-02; 92-526, eff.
1-1-03; 92-878, | 18 |
| eff. 1-1-04; 93-286, 1-1-04; revised 12-6-03.)
| 19 |
| (35 ILCS 630/3) (from Ch. 120, par. 2003)
| 20 |
| Sec. 3. Until December 31, 1997, a tax is imposed upon the | 21 |
| act or
privilege of originating or
receiving intrastate | 22 |
| telecommunications by a person in this State at the
rate of 5% | 23 |
| of the gross charge for such telecommunications purchased at
| 24 |
| retail from a retailer by such person. Beginning January 1, | 25 |
| 1998, a tax is
imposed upon the act or privilege of originating | 26 |
| in this State or receiving in
this State intrastate | 27 |
| telecommunications by a person in this State at the rate
of
7% | 28 |
| of the gross charge for such telecommunications purchased at | 29 |
| retail from a
retailer by such person. However, such tax is not | 30 |
| imposed on
the act or privilege to the extent such act or | 31 |
| privilege may not, under the
Constitution and statutes of the | 32 |
| United States, be made the subject of
taxation by the State.
| 33 |
| Beginning January 1, 2001, prepaid telephone calling | 34 |
| arrangements shall not
be considered telecommunications | 35 |
| subject to the tax imposed under this Act. Beginning July 1, |
|
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| 2006, digital subscriber line services are not considered | 2 |
| telecommunications that are subject to this Act.
| 3 |
| (Source: P.A. 90-548, eff. 12-4-97; 91-870, eff. 6-22-00.)
| 4 |
| (35 ILCS 630/4) (from Ch. 120, par. 2004)
| 5 |
| Sec. 4. Until December 31, 1997, a tax is imposed upon the | 6 |
| act or
privilege of originating in this State or receiving in | 7 |
| this State interstate
telecommunications by a person in this | 8 |
| State at the rate of 5% of the gross
charge for such | 9 |
| telecommunications purchased at retail from a retailer by such
| 10 |
| person. Beginning January 1, 1998, a tax is imposed upon the | 11 |
| act or
privilege
of originating in this State or receiving in | 12 |
| this State interstate
telecommunications by a person in this | 13 |
| State at the rate of 7% of the gross
charge for such | 14 |
| telecommunications purchased at retail from a
retailer by such | 15 |
| person. To prevent actual multi-state
taxation of the act or | 16 |
| privilege that is subject to taxation under this
paragraph, any | 17 |
| taxpayer, upon proof that that taxpayer has paid a tax in
| 18 |
| another state on such event, shall be allowed a credit against | 19 |
| the tax
imposed in this Section 4 to the extent of the amount | 20 |
| of such tax
properly due and paid in such other state. However, | 21 |
| such tax is not
imposed on the act or privilege to the extent | 22 |
| such act or privilege
may not, under the Constitution and | 23 |
| statutes of the United States, be made
the subject of taxation | 24 |
| by the State.
Beginning on January 1, 2001, prepaid telephone | 25 |
| calling arrangements shall
not be
considered | 26 |
| telecommunications subject to the tax imposed under this Act. | 27 |
| Beginning July 1, 2006, digital subscriber line services are | 28 |
| not considered telecommunications that are subject to this Act.
| 29 |
| (Source: P.A. 90-548, eff. 12-4-97; 91-870, eff. 6-22-00.)
| 30 |
| Section 90-30. The Illinois Municipal Code is amended by | 31 |
| changing Section 11-12-5.1 and by adding Section 11-15.1-6 as | 32 |
| follows:
| 33 |
| (65 ILCS 5/11-12-5.1) (from Ch. 24, par. 11-12-5.1)
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SB2696 |
- 71 - |
LRB094 18784 BDD 54186 b |
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| 1 |
| Sec. 11-12-5.1. School land donations. The governing board | 2 |
| of a school
district may submit to the corporate authorities of | 3 |
| a municipality having
a population of less than 500,000 which | 4 |
| is served by the school district a
written request that a | 5 |
| meeting be held to discuss school land donations
from a | 6 |
| developer of a subdivision or resubdivision of land included | 7 |
| within
the area served by the school district. For the purposes | 8 |
| of this Section,
"school land donation" means a donation of | 9 |
| land for public school purposes
or a cash contribution in lieu | 10 |
| thereof, or a combination of both. This Section is subject to | 11 |
| the School Land and Capital Facilities Assessment Act.
| 12 |
| (Source: P.A. 86-1023; 86-1039.)
| 13 |
| (65 ILCS 5/11-15.1-6 new) | 14 |
| Sec. 11-15.1-6. This Division is subject to the School Land | 15 |
| and Capital Facilities Assessment Act. | 16 |
| Section 90-90. The State Mandates Act is amended by adding | 17 |
| Section 8.30 as follows: | 18 |
| (30 ILCS 805/8.30 new) | 19 |
| Sec. 8.30. Exempt mandate. Notwithstanding Sections 6 and 8 | 20 |
| of this Act, no reimbursement by the State is required for the | 21 |
| implementation of any mandate created by this amendatory Act of | 22 |
| the 94th General Assembly.
| 23 |
| Section 90-99. Effective date. This Act takes effect upon | 24 |
| becoming law.
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|