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90_HB2188
SEE INDEX
Amends the Illinois Income Tax Act. Provides that nothing
in the Act shall prevent the Director from divulging
information to anyone pursuant to a request or authorization
made by the taxpayer, his or her authorized representative,
or spouse. Amends the Retailers' Occupation Tax Act, the
Cigarette Tax Act, the Cigarette Use Tax Act, the Illinois
Estate and Generation-Skipping Transfer Tax Act, the Messages
Tax Act, the Gas Revenue Tax Act, the Public Utilities
Revenue Act, the Water Company Invested Capital Tax Act, the
Telecommunications Excise Tax Act, and the Liquor Control Act
of 1934 to provide that nothing in those Acts shall prevent
the Director from divulging information pursuant to the
request of a taxpayer or his or her authorized
representative. Amends the Counties Code by exempting the
Department of Revenue from paying fees for tax liens,
releases, or judgments. Provides fees for a tax lien
release. Amends the Motor Fuel Tax Law. Provides that the
penalties on bonds required of distributors, suppliers, bulk
users, or receivers shall not exceed $100,000 (now $40,001).
Deletes requirement that claims for refunds for lost motor
fuel must be made by affidavit. Deletes current provision
concerning claims for credit by a receiver for taxes paid
upon fuel exported or sold under certain circumstances.
Provides procedures for receivers who have paid the required
tax upon fuel exported or sold to file a claim for credit.
Provides standards for the claims. Provides that a person who
ceases to be licensed as a receiver while holding an unused
credit may elect to surrender the unused credit to the
Department and receive a refund. Amends the Environmental
Protection Act by providing that, subject to appropriation,
moneys in the Underground Storage Tank Fund may also be used
for refunds under the Motor Fuel Tax Act. Makes other
changes. Effective immediately.
LRB9000731KDksB
LRB9000731KDksB
1 AN ACT in relation to taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 changing Section 917 as follows:
6 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
7 (Text of Section before amendment by P.A. 89-507)
8 Sec. 917. Confidentiality and information sharing.
9 (a) Confidentiality. Except as provided in this Section,
10 all information received by the Department from returns filed
11 under this Act, or from any investigation conducted under the
12 provisions of this Act, shall be confidential, except for
13 official purposes within the Department or pursuant to
14 official procedures for collection of any State tax or
15 pursuant to an investigation or audit by the Illinois State
16 Scholarship Commission of a delinquent student loan or
17 monetary award or enforcement of any civil or criminal
18 penalty or sanction imposed by this Act or by another statute
19 imposing a State tax, and any person who divulges any such
20 information in any manner, except for such purposes and
21 pursuant to order of the Director or in accordance with a
22 proper judicial order, shall be guilty of a Class A
23 misdemeanor. However, the provisions of this paragraph are
24 not applicable to information furnished to a licensed
25 attorney representing the taxpayer where an appeal or a
26 protest has been filed on behalf of the taxpayer.
27 (b) Public information. Nothing contained in this Act
28 shall prevent the Director from publishing or making
29 available to the public the names and addresses of persons
30 filing returns under this Act, or from publishing or making
31 available reasonable statistics concerning the operation of
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1 the tax wherein the contents of returns are grouped into
2 aggregates in such a way that the information contained in
3 any individual return shall not be disclosed.
4 (c) Governmental agencies. The Director may make
5 available to the Secretary of the Treasury of the United
6 States or his delegate, or the proper officer or his delegate
7 of any other state imposing a tax upon or measured by income,
8 for exclusively official purposes, information received by
9 the Department in the administration of this Act, but such
10 permission shall be granted only if the United States or such
11 other state, as the case may be, grants the Department
12 substantially similar privileges. The Director may exchange
13 information with the Illinois Department of Public Aid for
14 the purpose of verifying sources and amounts of income and
15 for other purposes directly connected with the administration
16 of this Act and The Illinois Public Aid Code. The Director
17 may exchange information with the Director of the Department
18 of Employment Security for the purpose of verifying sources
19 and amounts of income and for other purposes directly
20 connected with the administration of this Act and Acts
21 administered by the Department of Employment Security. The
22 Director may make available to the Illinois Industrial
23 Commission information regarding employers for the purpose of
24 verifying the insurance coverage required under the Workers'
25 Compensation Act and Workers' Occupational Diseases Act.
26 The Director may make available to any State agency,
27 including the Illinois Supreme Court, which licenses persons
28 to engage in any occupation, information that a person
29 licensed by such agency has failed to file returns under this
30 Act or pay the tax, penalty and interest shown therein, or
31 has failed to pay any final assessment of tax, penalty or
32 interest due under this Act. The Director may also make
33 available to the Secretary of State information that a
34 corporation which has been issued a certificate of
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1 incorporation by the Secretary of State has failed to file
2 returns under this Act or pay the tax, penalty and interest
3 shown therein, or has failed to pay any final assessment of
4 tax, penalty or interest due under this Act. An assessment is
5 final when all proceedings in court for review of such
6 assessment have terminated or the time for the taking thereof
7 has expired without such proceedings being instituted. For
8 taxable years ending on or after December 31, 1987, the
9 Director may make available to the Director or principal
10 officer of any Department of the State of Illinois,
11 information that a person employed by such Department has
12 failed to file returns under this Act or pay the tax, penalty
13 and interest shown therein. For purposes of this paragraph,
14 the word "Department" shall have the same meaning as provided
15 in Section 3 of the State Employees Group Insurance Act of
16 1971.
17 (d) The Director shall make available for public
18 inspection in the Department's principal office and for
19 publication, at cost, administrative decisions issued on or
20 after January 1, 1995. These decisions are to be made
21 available in a manner so that the following taxpayer
22 information is not disclosed:
23 (1) The names, addresses, and identification
24 numbers of the taxpayer, related entities, and employees.
25 (2) At the sole discretion of the Director, trade
26 secrets or other confidential information identified as
27 such by the taxpayer, no later than 30 days after receipt
28 of an administrative decision, by such means as the
29 Department shall provide by rule.
30 The Director shall determine the appropriate extent of
31 the deletions allowed in paragraph (2). In the event the
32 taxpayer does not submit deletions, the Director shall make
33 only the deletions specified in paragraph (1).
34 The Director shall make available for public inspection
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1 and publication an administrative decision within 180 days
2 after the issuance of the administrative decision. The term
3 "administrative decision" has the same meaning as defined in
4 Section 3-101 of Article III of the Code of Civil Procedure.
5 Costs collected under this Section shall be paid into the Tax
6 Compliance and Administration Fund.
7 (e) Nothing contained in this Act shall prevent the
8 Director from divulging information to any person pursuant to
9 a request or authorization made by the taxpayer, by an
10 authorized representative of the taxpayer, or, in the case of
11 information related to a joint return, by the spouse filing
12 the joint return with the taxpayer.
13 (Source: P.A. 88-669, eff. 11-29-94.)
14 (Text of Section after amendment by P.A. 89-507)
15 Sec. 917. Confidentiality and information sharing.
16 (a) Confidentiality. Except as provided in this Section,
17 all information received by the Department from returns filed
18 under this Act, or from any investigation conducted under the
19 provisions of this Act, shall be confidential, except for
20 official purposes within the Department or pursuant to
21 official procedures for collection of any State tax or
22 pursuant to an investigation or audit by the Illinois State
23 Scholarship Commission of a delinquent student loan or
24 monetary award or enforcement of any civil or criminal
25 penalty or sanction imposed by this Act or by another statute
26 imposing a State tax, and any person who divulges any such
27 information in any manner, except for such purposes and
28 pursuant to order of the Director or in accordance with a
29 proper judicial order, shall be guilty of a Class A
30 misdemeanor. However, the provisions of this paragraph are
31 not applicable to information furnished to a licensed
32 attorney representing the taxpayer where an appeal or a
33 protest has been filed on behalf of the taxpayer.
34 (b) Public information. Nothing contained in this Act
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1 shall prevent the Director from publishing or making
2 available to the public the names and addresses of persons
3 filing returns under this Act, or from publishing or making
4 available reasonable statistics concerning the operation of
5 the tax wherein the contents of returns are grouped into
6 aggregates in such a way that the information contained in
7 any individual return shall not be disclosed.
8 (c) Governmental agencies. The Director may make
9 available to the Secretary of the Treasury of the United
10 States or his delegate, or the proper officer or his delegate
11 of any other state imposing a tax upon or measured by income,
12 for exclusively official purposes, information received by
13 the Department in the administration of this Act, but such
14 permission shall be granted only if the United States or such
15 other state, as the case may be, grants the Department
16 substantially similar privileges. The Director may exchange
17 information with the Illinois Department of Public Aid and
18 the Department of Human Services (acting as successor to the
19 Department of Public Aid under the Department of Human
20 Services Act) for the purpose of verifying sources and
21 amounts of income and for other purposes directly connected
22 with the administration of this Act and the Illinois Public
23 Aid Code. The Director may exchange information with the
24 Director of the Department of Employment Security for the
25 purpose of verifying sources and amounts of income and for
26 other purposes directly connected with the administration of
27 this Act and Acts administered by the Department of
28 Employment Security. The Director may make available to the
29 Illinois Industrial Commission information regarding
30 employers for the purpose of verifying the insurance coverage
31 required under the Workers' Compensation Act and Workers'
32 Occupational Diseases Act.
33 The Director may make available to any State agency,
34 including the Illinois Supreme Court, which licenses persons
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1 to engage in any occupation, information that a person
2 licensed by such agency has failed to file returns under this
3 Act or pay the tax, penalty and interest shown therein, or
4 has failed to pay any final assessment of tax, penalty or
5 interest due under this Act. The Director may also make
6 available to the Secretary of State information that a
7 corporation which has been issued a certificate of
8 incorporation by the Secretary of State has failed to file
9 returns under this Act or pay the tax, penalty and interest
10 shown therein, or has failed to pay any final assessment of
11 tax, penalty or interest due under this Act. An assessment is
12 final when all proceedings in court for review of such
13 assessment have terminated or the time for the taking thereof
14 has expired without such proceedings being instituted. For
15 taxable years ending on or after December 31, 1987, the
16 Director may make available to the Director or principal
17 officer of any Department of the State of Illinois,
18 information that a person employed by such Department has
19 failed to file returns under this Act or pay the tax, penalty
20 and interest shown therein. For purposes of this paragraph,
21 the word "Department" shall have the same meaning as provided
22 in Section 3 of the State Employees Group Insurance Act of
23 1971.
24 (d) The Director shall make available for public
25 inspection in the Department's principal office and for
26 publication, at cost, administrative decisions issued on or
27 after January 1, 1995. These decisions are to be made
28 available in a manner so that the following taxpayer
29 information is not disclosed:
30 (1) The names, addresses, and identification
31 numbers of the taxpayer, related entities, and employees.
32 (2) At the sole discretion of the Director, trade
33 secrets or other confidential information identified as
34 such by the taxpayer, no later than 30 days after receipt
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1 of an administrative decision, by such means as the
2 Department shall provide by rule.
3 The Director shall determine the appropriate extent of
4 the deletions allowed in paragraph (2). In the event the
5 taxpayer does not submit deletions, the Director shall make
6 only the deletions specified in paragraph (1).
7 The Director shall make available for public inspection
8 and publication an administrative decision within 180 days
9 after the issuance of the administrative decision. The term
10 "administrative decision" has the same meaning as defined in
11 Section 3-101 of Article III of the Code of Civil Procedure.
12 Costs collected under this Section shall be paid into the Tax
13 Compliance and Administration Fund.
14 (e) Nothing contained in this Act shall prevent the
15 Director from divulging information to any person pursuant to
16 a request or authorization made by the taxpayer, by an
17 authorized representative of the taxpayer, or, in the case of
18 information related to a joint return, by the spouse filing
19 the joint return with the taxpayer.
20 (Source: P.A. 88-669, eff. 11-29-94; 89-507, eff. 7-1-97.)
21 Section 10. The Use Tax Act is amended by changing
22 Section 9 as follows:
23 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
24 Sec. 9. Except as to motor vehicles, watercraft,
25 aircraft, and trailers that are required to be registered
26 with an agency of this State, each retailer required or
27 authorized to collect the tax imposed by this Act shall pay
28 to the Department the amount of such tax (except as otherwise
29 provided) at the time when he is required to file his return
30 for the period during which such tax was collected, less a
31 discount of 2.1% prior to January 1, 1990, and 1.75% on and
32 after January 1, 1990, or $5 per calendar year, whichever is
-8- LRB9000731KDksB
1 greater, which is allowed to reimburse the retailer for
2 expenses incurred in collecting the tax, keeping records,
3 preparing and filing returns, remitting the tax and supplying
4 data to the Department on request. In the case of retailers
5 who report and pay the tax on a transaction by transaction
6 basis, as provided in this Section, such discount shall be
7 taken with each such tax remittance instead of when such
8 retailer files his periodic return. A retailer need not
9 remit that part of any tax collected by him to the extent
10 that he is required to remit and does remit the tax imposed
11 by the Retailers' Occupation Tax Act, with respect to the
12 sale of the same property.
13 Where such tangible personal property is sold under a
14 conditional sales contract, or under any other form of sale
15 wherein the payment of the principal sum, or a part thereof,
16 is extended beyond the close of the period for which the
17 return is filed, the retailer, in collecting the tax (except
18 as to motor vehicles, watercraft, aircraft, and trailers that
19 are required to be registered with an agency of this State),
20 may collect for each tax return period, only the tax
21 applicable to that part of the selling price actually
22 received during such tax return period.
23 Except as provided in this Section, on or before the
24 twentieth day of each calendar month, such retailer shall
25 file a return for the preceding calendar month. Such return
26 shall be filed on forms prescribed by the Department and
27 shall furnish such information as the Department may
28 reasonably require.
29 The Department may require returns to be filed on a
30 quarterly basis. If so required, a return for each calendar
31 quarter shall be filed on or before the twentieth day of the
32 calendar month following the end of such calendar quarter.
33 The taxpayer shall also file a return with the Department for
34 each of the first two months of each calendar quarter, on or
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1 before the twentieth day of the following calendar month,
2 stating:
3 1. The name of the seller;
4 2. The address of the principal place of business
5 from which he engages in the business of selling tangible
6 personal property at retail in this State;
7 3. The total amount of taxable receipts received by
8 him during the preceding calendar month from sales of
9 tangible personal property by him during such preceding
10 calendar month, including receipts from charge and time
11 sales, but less all deductions allowed by law;
12 4. The amount of credit provided in Section 2d of
13 this Act;
14 5. The amount of tax due;
15 5-5. The signature of the taxpayer; and
16 6. Such other reasonable information as the
17 Department may require.
18 If a taxpayer fails to sign a return within 30 days after
19 the proper notice and demand for signature by the Department,
20 the return shall be considered valid and any amount shown to
21 be due on the return shall be deemed assessed.
22 Beginning October 1, 1993, a taxpayer who has an average
23 monthly tax liability of $150,000 or more shall make all
24 payments required by rules of the Department by electronic
25 funds transfer. Beginning October 1, 1994, a taxpayer who has
26 an average monthly tax liability of $100,000 or more shall
27 make all payments required by rules of the Department by
28 electronic funds transfer. Beginning October 1, 1995, a
29 taxpayer who has an average monthly tax liability of $50,000
30 or more shall make all payments required by rules of the
31 Department by electronic funds transfer. The term "average
32 monthly tax liability" means the sum of the taxpayer's
33 liabilities under this Act, and under all other State and
34 local occupation and use tax laws administered by the
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1 Department, for the immediately preceding calendar year
2 divided by 12.
3 Before August 1 of each year beginning in 1993, the
4 Department shall notify all taxpayers required to make
5 payments by electronic funds transfer. All taxpayers required
6 to make payments by electronic funds transfer shall make
7 those payments for a minimum of one year beginning on October
8 1.
9 Any taxpayer not required to make payments by electronic
10 funds transfer may make payments by electronic funds transfer
11 with the permission of the Department.
12 All taxpayers required to make payment by electronic
13 funds transfer and any taxpayers authorized to voluntarily
14 make payments by electronic funds transfer shall make those
15 payments in the manner authorized by the Department.
16 The Department shall adopt such rules as are necessary to
17 effectuate a program of electronic funds transfer and the
18 requirements of this Section.
19 If the taxpayer's average monthly tax liability to the
20 Department under this Act, the Retailers' Occupation Tax Act,
21 the Service Occupation Tax Act, the Service Use Tax Act was
22 $10,000 or more during the preceding 4 complete calendar
23 quarters, he shall file a return with the Department each
24 month by the 20th day of the month next following the month
25 during which such tax liability is incurred and shall make
26 payments to the Department on or before the 7th, 15th, 22nd
27 and last day of the month during which such liability is
28 incurred. If the month during which such tax liability is
29 incurred began prior to January 1, 1985, each payment shall
30 be in an amount equal to 1/4 of the taxpayer's actual
31 liability for the month or an amount set by the Department
32 not to exceed 1/4 of the average monthly liability of the
33 taxpayer to the Department for the preceding 4 complete
34 calendar quarters (excluding the month of highest liability
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1 and the month of lowest liability in such 4 quarter period).
2 If the month during which such tax liability is incurred
3 begins on or after January 1, 1985, and prior to January 1,
4 1987, each payment shall be in an amount equal to 22.5% of
5 the taxpayer's actual liability for the month or 27.5% of the
6 taxpayer's liability for the same calendar month of the
7 preceding year. If the month during which such tax liability
8 is incurred begins on or after January 1, 1987, and prior to
9 January 1, 1988, each payment shall be in an amount equal to
10 22.5% of the taxpayer's actual liability for the month or
11 26.25% of the taxpayer's liability for the same calendar
12 month of the preceding year. If the month during which such
13 tax liability is incurred begins on or after January 1, 1988,
14 and prior to January 1, 1989, or begins on or after January
15 1, 1996, each payment shall be in an amount equal to 22.5% of
16 the taxpayer's actual liability for the month or 25% of the
17 taxpayer's liability for the same calendar month of the
18 preceding year. If the month during which such tax liability
19 is incurred begins on or after January 1, 1989, and prior to
20 January 1, 1996, each payment shall be in an amount equal to
21 22.5% of the taxpayer's actual liability for the month or 25%
22 of the taxpayer's liability for the same calendar month of
23 the preceding year or 100% of the taxpayer's actual liability
24 for the quarter monthly reporting period. The amount of such
25 quarter monthly payments shall be credited against the final
26 tax liability of the taxpayer's return for that month. Once
27 applicable, the requirement of the making of quarter monthly
28 payments to the Department shall continue until such
29 taxpayer's average monthly liability to the Department during
30 the preceding 4 complete calendar quarters (excluding the
31 month of highest liability and the month of lowest liability)
32 is less than $9,000, or until such taxpayer's average monthly
33 liability to the Department as computed for each calendar
34 quarter of the 4 preceding complete calendar quarter period
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1 is less than $10,000. However, if a taxpayer can show the
2 Department that a substantial change in the taxpayer's
3 business has occurred which causes the taxpayer to anticipate
4 that his average monthly tax liability for the reasonably
5 foreseeable future will fall below $10,000, then such
6 taxpayer may petition the Department for change in such
7 taxpayer's reporting status. The Department shall change
8 such taxpayer's reporting status unless it finds that such
9 change is seasonal in nature and not likely to be long term.
10 If any such quarter monthly payment is not paid at the time
11 or in the amount required by this Section, then the
12 taxpayer's 2.1% or 1.75% vendors' discount shall be reduced
13 by 2.1% or 1.75%, as the case may be, of the difference
14 between the minimum amount due and the amount of such quarter
15 monthly payment actually and timely paid and the taxpayer
16 shall be liable for penalties and interest on such
17 difference, except insofar as the taxpayer has previously
18 made payments for that month to the Department in excess of
19 the minimum payments previously due as provided in this
20 Section. The Department shall make reasonable rules and
21 regulations to govern the quarter monthly payment amount and
22 quarter monthly payment dates for taxpayers who file on other
23 than a calendar monthly basis.
24 If any such payment provided for in this Section exceeds
25 the taxpayer's liabilities under this Act, the Retailers'
26 Occupation Tax Act, the Service Occupation Tax Act and the
27 Service Use Tax Act, as shown by an original monthly return,
28 the Department shall issue to the taxpayer a credit
29 memorandum no later than 30 days after the date of payment,
30 which memorandum may be submitted by the taxpayer to the
31 Department in payment of tax liability subsequently to be
32 remitted by the taxpayer to the Department or be assigned by
33 the taxpayer to a similar taxpayer under this Act, the
34 Retailers' Occupation Tax Act, the Service Occupation Tax Act
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1 or the Service Use Tax Act, in accordance with reasonable
2 rules and regulations to be prescribed by the Department,
3 except that if such excess payment is shown on an original
4 monthly return and is made after December 31, 1986, no credit
5 memorandum shall be issued, unless requested by the taxpayer.
6 If no such request is made, the taxpayer may credit such
7 excess payment against tax liability subsequently to be
8 remitted by the taxpayer to the Department under this Act,
9 the Retailers' Occupation Tax Act, the Service Occupation Tax
10 Act or the Service Use Tax Act, in accordance with reasonable
11 rules and regulations prescribed by the Department. If the
12 Department subsequently determines that all or any part of
13 the credit taken was not actually due to the taxpayer, the
14 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
15 by 2.1% or 1.75% of the difference between the credit taken
16 and that actually due, and the taxpayer shall be liable for
17 penalties and interest on such difference.
18 If the retailer is otherwise required to file a monthly
19 return and if the retailer's average monthly tax liability to
20 the Department does not exceed $200, the Department may
21 authorize his returns to be filed on a quarter annual basis,
22 with the return for January, February, and March of a given
23 year being due by April 20 of such year; with the return for
24 April, May and June of a given year being due by July 20 of
25 such year; with the return for July, August and September of
26 a given year being due by October 20 of such year, and with
27 the return for October, November and December of a given year
28 being due by January 20 of the following year.
29 If the retailer is otherwise required to file a monthly
30 or quarterly return and if the retailer's average monthly tax
31 liability to the Department does not exceed $50, the
32 Department may authorize his returns to be filed on an annual
33 basis, with the return for a given year being due by January
34 20 of the following year.
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1 Such quarter annual and annual returns, as to form and
2 substance, shall be subject to the same requirements as
3 monthly returns.
4 Notwithstanding any other provision in this Act
5 concerning the time within which a retailer may file his
6 return, in the case of any retailer who ceases to engage in a
7 kind of business which makes him responsible for filing
8 returns under this Act, such retailer shall file a final
9 return under this Act with the Department not more than one
10 month after discontinuing such business.
11 In addition, with respect to motor vehicles, watercraft,
12 aircraft, and trailers that are required to be registered
13 with an agency of this State, every retailer selling this
14 kind of tangible personal property shall file, with the
15 Department, upon a form to be prescribed and supplied by the
16 Department, a separate return for each such item of tangible
17 personal property which the retailer sells, except that
18 where, in the same transaction, a retailer of aircraft,
19 watercraft, motor vehicles or trailers transfers more than
20 one aircraft, watercraft, motor vehicle or trailer to another
21 aircraft, watercraft, motor vehicle or trailer retailer for
22 the purpose of resale, that seller for resale may report the
23 transfer of all the aircraft, watercraft, motor vehicles or
24 trailers involved in that transaction to the Department on
25 the same uniform invoice-transaction reporting return form.
26 For purposes of this Section, "watercraft" means a Class 2,
27 Class 3, or Class 4 watercraft as defined in Section 3-2 of
28 the Boat Registration and Safety Act, a personal watercraft,
29 or any boat equipped with an inboard motor.
30 The transaction reporting return in the case of motor
31 vehicles or trailers that are required to be registered with
32 an agency of this State, shall be the same document as the
33 Uniform Invoice referred to in Section 5-402 of the Illinois
34 Vehicle Code and must show the name and address of the
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1 seller; the name and address of the purchaser; the amount of
2 the selling price including the amount allowed by the
3 retailer for traded-in property, if any; the amount allowed
4 by the retailer for the traded-in tangible personal property,
5 if any, to the extent to which Section 2 of this Act allows
6 an exemption for the value of traded-in property; the balance
7 payable after deducting such trade-in allowance from the
8 total selling price; the amount of tax due from the retailer
9 with respect to such transaction; the amount of tax collected
10 from the purchaser by the retailer on such transaction (or
11 satisfactory evidence that such tax is not due in that
12 particular instance, if that is claimed to be the fact); the
13 place and date of the sale; a sufficient identification of
14 the property sold; such other information as is required in
15 Section 5-402 of the Illinois Vehicle Code, and such other
16 information as the Department may reasonably require.
17 The transaction reporting return in the case of
18 watercraft and aircraft must show the name and address of the
19 seller; the name and address of the purchaser; the amount of
20 the selling price including the amount allowed by the
21 retailer for traded-in property, if any; the amount allowed
22 by the retailer for the traded-in tangible personal property,
23 if any, to the extent to which Section 2 of this Act allows
24 an exemption for the value of traded-in property; the balance
25 payable after deducting such trade-in allowance from the
26 total selling price; the amount of tax due from the retailer
27 with respect to such transaction; the amount of tax collected
28 from the purchaser by the retailer on such transaction (or
29 satisfactory evidence that such tax is not due in that
30 particular instance, if that is claimed to be the fact); the
31 place and date of the sale, a sufficient identification of
32 the property sold, and such other information as the
33 Department may reasonably require.
34 Such transaction reporting return shall be filed not
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1 later than 20 days after the date of delivery of the item
2 that is being sold, but may be filed by the retailer at any
3 time sooner than that if he chooses to do so. The
4 transaction reporting return and tax remittance or proof of
5 exemption from the tax that is imposed by this Act may be
6 transmitted to the Department by way of the State agency with
7 which, or State officer with whom, the tangible personal
8 property must be titled or registered (if titling or
9 registration is required) if the Department and such agency
10 or State officer determine that this procedure will expedite
11 the processing of applications for title or registration.
12 With each such transaction reporting return, the retailer
13 shall remit the proper amount of tax due (or shall submit
14 satisfactory evidence that the sale is not taxable if that is
15 the case), to the Department or its agents, whereupon the
16 Department shall issue, in the purchaser's name, a tax
17 receipt (or a certificate of exemption if the Department is
18 satisfied that the particular sale is tax exempt) which such
19 purchaser may submit to the agency with which, or State
20 officer with whom, he must title or register the tangible
21 personal property that is involved (if titling or
22 registration is required) in support of such purchaser's
23 application for an Illinois certificate or other evidence of
24 title or registration to such tangible personal property.
25 No retailer's failure or refusal to remit tax under this
26 Act precludes a user, who has paid the proper tax to the
27 retailer, from obtaining his certificate of title or other
28 evidence of title or registration (if titling or registration
29 is required) upon satisfying the Department that such user
30 has paid the proper tax (if tax is due) to the retailer. The
31 Department shall adopt appropriate rules to carry out the
32 mandate of this paragraph.
33 If the user who would otherwise pay tax to the retailer
34 wants the transaction reporting return filed and the payment
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1 of tax or proof of exemption made to the Department before
2 the retailer is willing to take these actions and such user
3 has not paid the tax to the retailer, such user may certify
4 to the fact of such delay by the retailer, and may (upon the
5 Department being satisfied of the truth of such
6 certification) transmit the information required by the
7 transaction reporting return and the remittance for tax or
8 proof of exemption directly to the Department and obtain his
9 tax receipt or exemption determination, in which event the
10 transaction reporting return and tax remittance (if a tax
11 payment was required) shall be credited by the Department to
12 the proper retailer's account with the Department, but
13 without the 2.1% or 1.75% discount provided for in this
14 Section being allowed. When the user pays the tax directly
15 to the Department, he shall pay the tax in the same amount
16 and in the same form in which it would be remitted if the tax
17 had been remitted to the Department by the retailer.
18 Where a retailer collects the tax with respect to the
19 selling price of tangible personal property which he sells
20 and the purchaser thereafter returns such tangible personal
21 property and the retailer refunds the selling price thereof
22 to the purchaser, such retailer shall also refund, to the
23 purchaser, the tax so collected from the purchaser. When
24 filing his return for the period in which he refunds such tax
25 to the purchaser, the retailer may deduct the amount of the
26 tax so refunded by him to the purchaser from any other use
27 tax which such retailer may be required to pay or remit to
28 the Department, as shown by such return, if the amount of the
29 tax to be deducted was previously remitted to the Department
30 by such retailer. If the retailer has not previously
31 remitted the amount of such tax to the Department, he is
32 entitled to no deduction under this Act upon refunding such
33 tax to the purchaser.
34 Any retailer filing a return under this Section shall
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1 also include (for the purpose of paying tax thereon) the
2 total tax covered by such return upon the selling price of
3 tangible personal property purchased by him at retail from a
4 retailer, but as to which the tax imposed by this Act was not
5 collected from the retailer filing such return, and such
6 retailer shall remit the amount of such tax to the Department
7 when filing such return.
8 If experience indicates such action to be practicable,
9 the Department may prescribe and furnish a combination or
10 joint return which will enable retailers, who are required to
11 file returns hereunder and also under the Retailers'
12 Occupation Tax Act, to furnish all the return information
13 required by both Acts on the one form.
14 Where the retailer has more than one business registered
15 with the Department under separate registration under this
16 Act, such retailer may not file each return that is due as a
17 single return covering all such registered businesses, but
18 shall file separate returns for each such registered
19 business.
20 Beginning January 1, 1990, each month the Department
21 shall pay into the State and Local Sales Tax Reform Fund, a
22 special fund in the State Treasury which is hereby created,
23 the net revenue realized for the preceding month from the 1%
24 tax on sales of food for human consumption which is to be
25 consumed off the premises where it is sold (other than
26 alcoholic beverages, soft drinks and food which has been
27 prepared for immediate consumption) and prescription and
28 nonprescription medicines, drugs, medical appliances and
29 insulin, urine testing materials, syringes and needles used
30 by diabetics.
31 Beginning January 1, 1990, each month the Department
32 shall pay into the County and Mass Transit District Fund 4%
33 of the net revenue realized for the preceding month from the
34 6.25% general rate on the selling price of tangible personal
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1 property which is purchased outside Illinois at retail from a
2 retailer and which is titled or registered by an agency of
3 this State's government.
4 Beginning January 1, 1990, each month the Department
5 shall pay into the State and Local Sales Tax Reform Fund, a
6 special fund in the State Treasury, 20% of the net revenue
7 realized for the preceding month from the 6.25% general rate
8 on the selling price of tangible personal property, other
9 than tangible personal property which is purchased outside
10 Illinois at retail from a retailer and which is titled or
11 registered by an agency of this State's government.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the Local Government Tax Fund 16% of the net
14 revenue realized for the preceding month from the 6.25%
15 general rate on the selling price of tangible personal
16 property which is purchased outside Illinois at retail from a
17 retailer and which is titled or registered by an agency of
18 this State's government.
19 Of the remainder of the moneys received by the Department
20 pursuant to this Act, (a) 1.75% thereof shall be paid into
21 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
22 and on and after July 1, 1989, 3.8% thereof shall be paid
23 into the Build Illinois Fund; provided, however, that if in
24 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
25 as the case may be, of the moneys received by the Department
26 and required to be paid into the Build Illinois Fund pursuant
27 to Section 3 of the Retailers' Occupation Tax Act, Section 9
28 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
29 Section 9 of the Service Occupation Tax Act, such Acts being
30 hereinafter called the "Tax Acts" and such aggregate of 2.2%
31 or 3.8%, as the case may be, of moneys being hereinafter
32 called the "Tax Act Amount", and (2) the amount transferred
33 to the Build Illinois Fund from the State and Local Sales Tax
34 Reform Fund shall be less than the Annual Specified Amount
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1 (as defined in Section 3 of the Retailers' Occupation Tax
2 Act), an amount equal to the difference shall be immediately
3 paid into the Build Illinois Fund from other moneys received
4 by the Department pursuant to the Tax Acts; and further
5 provided, that if on the last business day of any month the
6 sum of (1) the Tax Act Amount required to be deposited into
7 the Build Illinois Bond Account in the Build Illinois Fund
8 during such month and (2) the amount transferred during such
9 month to the Build Illinois Fund from the State and Local
10 Sales Tax Reform Fund shall have been less than 1/12 of the
11 Annual Specified Amount, an amount equal to the difference
12 shall be immediately paid into the Build Illinois Fund from
13 other moneys received by the Department pursuant to the Tax
14 Acts; and, further provided, that in no event shall the
15 payments required under the preceding proviso result in
16 aggregate payments into the Build Illinois Fund pursuant to
17 this clause (b) for any fiscal year in excess of the greater
18 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
19 for such fiscal year; and, further provided, that the amounts
20 payable into the Build Illinois Fund under this clause (b)
21 shall be payable only until such time as the aggregate amount
22 on deposit under each trust indenture securing Bonds issued
23 and outstanding pursuant to the Build Illinois Bond Act is
24 sufficient, taking into account any future investment income,
25 to fully provide, in accordance with such indenture, for the
26 defeasance of or the payment of the principal of, premium, if
27 any, and interest on the Bonds secured by such indenture and
28 on any Bonds expected to be issued thereafter and all fees
29 and costs payable with respect thereto, all as certified by
30 the Director of the Bureau of the Budget. If on the last
31 business day of any month in which Bonds are outstanding
32 pursuant to the Build Illinois Bond Act, the aggregate of the
33 moneys deposited in the Build Illinois Bond Account in the
34 Build Illinois Fund in such month shall be less than the
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1 amount required to be transferred in such month from the
2 Build Illinois Bond Account to the Build Illinois Bond
3 Retirement and Interest Fund pursuant to Section 13 of the
4 Build Illinois Bond Act, an amount equal to such deficiency
5 shall be immediately paid from other moneys received by the
6 Department pursuant to the Tax Acts to the Build Illinois
7 Fund; provided, however, that any amounts paid to the Build
8 Illinois Fund in any fiscal year pursuant to this sentence
9 shall be deemed to constitute payments pursuant to clause (b)
10 of the preceding sentence and shall reduce the amount
11 otherwise payable for such fiscal year pursuant to clause (b)
12 of the preceding sentence. The moneys received by the
13 Department pursuant to this Act and required to be deposited
14 into the Build Illinois Fund are subject to the pledge, claim
15 and charge set forth in Section 12 of the Build Illinois Bond
16 Act.
17 Subject to payment of amounts into the Build Illinois
18 Fund as provided in the preceding paragraph or in any
19 amendment thereto hereafter enacted, the following specified
20 monthly installment of the amount requested in the
21 certificate of the Chairman of the Metropolitan Pier and
22 Exposition Authority provided under Section 8.25f of the
23 State Finance Act, but not in excess of the sums designated
24 as "Total Deposit", shall be deposited in the aggregate from
25 collections under Section 9 of the Use Tax Act, Section 9 of
26 the Service Use Tax Act, Section 9 of the Service Occupation
27 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
28 into the McCormick Place Expansion Project Fund in the
29 specified fiscal years.
30 Fiscal Year Total Deposit
31 1993 $0
32 1994 53,000,000
33 1995 58,000,000
34 1996 61,000,000
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1 1997 64,000,000
2 1998 68,000,000
3 1999 71,000,000
4 2000 75,000,000
5 2001 80,000,000
6 2002 84,000,000
7 2003 89,000,000
8 2004 and 93,000,000
9 each fiscal year
10 thereafter that bonds
11 are outstanding under
12 Section 13.2 of the
13 Metropolitan Pier and
14 Exposition Authority
15 Act.
16 Beginning July 20, 1993 and in each month of each fiscal
17 year thereafter, one-eighth of the amount requested in the
18 certificate of the Chairman of the Metropolitan Pier and
19 Exposition Authority for that fiscal year, less the amount
20 deposited into the McCormick Place Expansion Project Fund by
21 the State Treasurer in the respective month under subsection
22 (g) of Section 13 of the Metropolitan Pier and Exposition
23 Authority Act, plus cumulative deficiencies in the deposits
24 required under this Section for previous months and years,
25 shall be deposited into the McCormick Place Expansion Project
26 Fund, until the full amount requested for the fiscal year,
27 but not in excess of the amount specified above as "Total
28 Deposit", has been deposited.
29 Subject to payment of amounts into the Build Illinois
30 Fund and the McCormick Place Expansion Project Fund pursuant
31 to the preceding paragraphs or in any amendment thereto
32 hereafter enacted, each month the Department shall pay into
33 the Local Government Distributive Fund .4% of the net revenue
34 realized for the preceding month from the 5% general rate, or
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1 .4% of 80% of the net revenue realized for the preceding
2 month from the 6.25% general rate, as the case may be, on the
3 selling price of tangible personal property which amount
4 shall, subject to appropriation, be distributed as provided
5 in Section 2 of the State Revenue Sharing Act. No payments or
6 distributions pursuant to this paragraph shall be made if the
7 tax imposed by this Act on photoprocessing products is
8 declared unconstitutional, or if the proceeds from such tax
9 are unavailable for distribution because of litigation.
10 Subject to payment of amounts into the Build Illinois
11 Fund, the McCormick Place Expansion Project Fund, and the
12 Local Government Distributive Fund pursuant to the preceding
13 paragraphs or in any amendments thereto hereafter enacted,
14 beginning July 1, 1993, the Department shall each month pay
15 into the Illinois Tax Increment Fund 0.27% of 80% of the net
16 revenue realized for the preceding month from the 6.25%
17 general rate on the selling price of tangible personal
18 property.
19 Of the remainder of the moneys received by the Department
20 pursuant to this Act, 75% thereof shall be paid into the
21 State Treasury and 25% shall be reserved in a special account
22 and used only for the transfer to the Common School Fund as
23 part of the monthly transfer from the General Revenue Fund in
24 accordance with Section 8a of the State Finance Act.
25 As soon as possible after the first day of each month,
26 upon certification of the Department of Revenue, the
27 Comptroller shall order transferred and the Treasurer shall
28 transfer from the General Revenue Fund to the Motor Fuel Tax
29 Fund an amount equal to 1.7% of 80% of the net revenue
30 realized under this Act for the second preceding month;
31 except that this transfer shall not be made for the months
32 February through June of 1992.
33 Net revenue realized for a month shall be the revenue
34 collected by the State pursuant to this Act, less the amount
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1 paid out during that month as refunds to taxpayers for
2 overpayment of liability.
3 For greater simplicity of administration, manufacturers,
4 importers and wholesalers whose products are sold at retail
5 in Illinois by numerous retailers, and who wish to do so, may
6 assume the responsibility for accounting and paying to the
7 Department all tax accruing under this Act with respect to
8 such sales, if the retailers who are affected do not make
9 written objection to the Department to this arrangement.
10 (Source: P.A. 88-45; 88-116; 88-194; 88-660, eff. 9-16-94;
11 88-669, eff. 11-29-94; 88-670, eff. 12-2-94; 89-379, eff.
12 1-1-96; 89-626, eff. 8-9-96.)
13 Section 15. The Retailers' Occupation Tax Act is amended
14 by changing Sections 3 and 11 as follows:
15 (35 ILCS 120/3) (from Ch. 120, par. 442)
16 Sec. 3. Except as provided in this Section, on or before
17 the twentieth day of each calendar month, every person
18 engaged in the business of selling tangible personal property
19 at retail in this State during the preceding calendar month
20 shall file a return with the Department, stating:
21 1. The name of the seller;
22 2. His residence address and the address of his
23 principal place of business and the address of the
24 principal place of business (if that is a different
25 address) from which he engages in the business of selling
26 tangible personal property at retail in this State;
27 3. Total amount of receipts received by him during
28 the preceding calendar month or quarter, as the case may
29 be, from sales of tangible personal property, and from
30 services furnished, by him during such preceding calendar
31 month or quarter;
32 4. Total amount received by him during the
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1 preceding calendar month or quarter on charge and time
2 sales of tangible personal property, and from services
3 furnished, by him prior to the month or quarter for which
4 the return is filed;
5 5. Deductions allowed by law;
6 6. Gross receipts which were received by him during
7 the preceding calendar month or quarter and upon the
8 basis of which the tax is imposed;
9 7. The amount of credit provided in Section 2d of
10 this Act;
11 8. The amount of tax due;
12 9. The signature of the taxpayer; and
13 10. Such other reasonable information as the
14 Department may require.
15 If a taxpayer fails to sign a return within 30 days after
16 the proper notice and demand for signature by the Department,
17 the return shall be considered valid and any amount shown to
18 be due on the return shall be deemed assessed.
19 Each return shall be accompanied by the statement of
20 prepaid tax issued pursuant to Section 2e for which credit is
21 claimed.
22 A retailer may accept a Manufacturer's Purchase Credit
23 certification from a purchaser in satisfaction of Use Tax as
24 provided in Section 3-85 of the Use Tax Act if the purchaser
25 provides the appropriate documentation as required by Section
26 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
27 certification, accepted by a retailer as provided in Section
28 3-85 of the Use Tax Act, may be used by that retailer to
29 satisfy Retailers' Occupation Tax liability in the amount
30 claimed in the certification, not to exceed 6.25% of the
31 receipts subject to tax from a qualifying purchase.
32 The Department may require returns to be filed on a
33 quarterly basis. If so required, a return for each calendar
34 quarter shall be filed on or before the twentieth day of the
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1 calendar month following the end of such calendar quarter.
2 The taxpayer shall also file a return with the Department for
3 each of the first two months of each calendar quarter, on or
4 before the twentieth day of the following calendar month,
5 stating:
6 1. The name of the seller;
7 2. The address of the principal place of business
8 from which he engages in the business of selling tangible
9 personal property at retail in this State;
10 3. The total amount of taxable receipts received by
11 him during the preceding calendar month from sales of
12 tangible personal property by him during such preceding
13 calendar month, including receipts from charge and time
14 sales, but less all deductions allowed by law;
15 4. The amount of credit provided in Section 2d of
16 this Act;
17 5. The amount of tax due; and
18 6. Such other reasonable information as the
19 Department may require.
20 If a total amount of less than $1 is payable, refundable
21 or creditable, such amount shall be disregarded if it is less
22 than 50 cents and shall be increased to $1 if it is 50 cents
23 or more.
24 Beginning October 1, 1993, a taxpayer who has an average
25 monthly tax liability of $150,000 or more shall make all
26 payments required by rules of the Department by electronic
27 funds transfer. Beginning October 1, 1994, a taxpayer who
28 has an average monthly tax liability of $100,000 or more
29 shall make all payments required by rules of the Department
30 by electronic funds transfer. Beginning October 1, 1995, a
31 taxpayer who has an average monthly tax liability of $50,000
32 or more shall make all payments required by rules of the
33 Department by electronic funds transfer. The term "average
34 monthly tax liability" shall be the sum of the taxpayer's
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1 liabilities under this Act, and under all other State and
2 local occupation and use tax laws administered by the
3 Department, for the immediately preceding calendar year
4 divided by 12.
5 Before August 1 of each year beginning in 1993, the
6 Department shall notify all taxpayers required to make
7 payments by electronic funds transfer. All taxpayers
8 required to make payments by electronic funds transfer shall
9 make those payments for a minimum of one year beginning on
10 October 1.
11 Any taxpayer not required to make payments by electronic
12 funds transfer may make payments by electronic funds transfer
13 with the permission of the Department.
14 All taxpayers required to make payment by electronic
15 funds transfer and any taxpayers authorized to voluntarily
16 make payments by electronic funds transfer shall make those
17 payments in the manner authorized by the Department.
18 The Department shall adopt such rules as are necessary to
19 effectuate a program of electronic funds transfer and the
20 requirements of this Section.
21 Any amount which is required to be shown or reported on
22 any return or other document under this Act shall, if such
23 amount is not a whole-dollar amount, be increased to the
24 nearest whole-dollar amount in any case where the fractional
25 part of a dollar is 50 cents or more, and decreased to the
26 nearest whole-dollar amount where the fractional part of a
27 dollar is less than 50 cents.
28 If the retailer is otherwise required to file a monthly
29 return and if the retailer's average monthly tax liability to
30 the Department does not exceed $200, the Department may
31 authorize his returns to be filed on a quarter annual basis,
32 with the return for January, February and March of a given
33 year being due by April 20 of such year; with the return for
34 April, May and June of a given year being due by July 20 of
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1 such year; with the return for July, August and September of
2 a given year being due by October 20 of such year, and with
3 the return for October, November and December of a given year
4 being due by January 20 of the following year.
5 If the retailer is otherwise required to file a monthly
6 or quarterly return and if the retailer's average monthly tax
7 liability with the Department does not exceed $50, the
8 Department may authorize his returns to be filed on an annual
9 basis, with the return for a given year being due by January
10 20 of the following year.
11 Such quarter annual and annual returns, as to form and
12 substance, shall be subject to the same requirements as
13 monthly returns.
14 Notwithstanding any other provision in this Act
15 concerning the time within which a retailer may file his
16 return, in the case of any retailer who ceases to engage in a
17 kind of business which makes him responsible for filing
18 returns under this Act, such retailer shall file a final
19 return under this Act with the Department not more than one
20 month after discontinuing such business.
21 Where the same person has more than one business
22 registered with the Department under separate registrations
23 under this Act, such person may not file each return that is
24 due as a single return covering all such registered
25 businesses, but shall file separate returns for each such
26 registered business.
27 In addition, with respect to motor vehicles, watercraft,
28 aircraft, and trailers that are required to be registered
29 with an agency of this State, every retailer selling this
30 kind of tangible personal property shall file, with the
31 Department, upon a form to be prescribed and supplied by the
32 Department, a separate return for each such item of tangible
33 personal property which the retailer sells, except that
34 where, in the same transaction, a retailer of aircraft,
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1 watercraft, motor vehicles or trailers transfers more than
2 one aircraft, watercraft, motor vehicle or trailer to another
3 aircraft, watercraft, motor vehicle retailer or trailer
4 retailer for the purpose of resale, that seller for resale
5 may report the transfer of all aircraft, watercraft, motor
6 vehicles or trailers involved in that transaction to the
7 Department on the same uniform invoice-transaction reporting
8 return form. For purposes of this Section, "watercraft"
9 means a Class 2, Class 3, or Class 4 watercraft as defined in
10 Section 3-2 of the Boat Registration and Safety Act, a
11 personal watercraft, or any boat equipped with an inboard
12 motor.
13 Any retailer who sells only motor vehicles, watercraft,
14 aircraft, or trailers that are required to be registered with
15 an agency of this State, so that all retailers' occupation
16 tax liability is required to be reported, and is reported, on
17 such transaction reporting returns and who is not otherwise
18 required to file monthly or quarterly returns, need not file
19 monthly or quarterly returns. However, those retailers shall
20 be required to file returns on an annual basis.
21 The transaction reporting return, in the case of motor
22 vehicles or trailers that are required to be registered with
23 an agency of this State, shall be the same document as the
24 Uniform Invoice referred to in Section 5-402 of The Illinois
25 Vehicle Code and must show the name and address of the
26 seller; the name and address of the purchaser; the amount of
27 the selling price including the amount allowed by the
28 retailer for traded-in property, if any; the amount allowed
29 by the retailer for the traded-in tangible personal property,
30 if any, to the extent to which Section 1 of this Act allows
31 an exemption for the value of traded-in property; the balance
32 payable after deducting such trade-in allowance from the
33 total selling price; the amount of tax due from the retailer
34 with respect to such transaction; the amount of tax collected
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1 from the purchaser by the retailer on such transaction (or
2 satisfactory evidence that such tax is not due in that
3 particular instance, if that is claimed to be the fact); the
4 place and date of the sale; a sufficient identification of
5 the property sold; such other information as is required in
6 Section 5-402 of The Illinois Vehicle Code, and such other
7 information as the Department may reasonably require.
8 The transaction reporting return in the case of
9 watercraft or aircraft must show the name and address of the
10 seller; the name and address of the purchaser; the amount of
11 the selling price including the amount allowed by the
12 retailer for traded-in property, if any; the amount allowed
13 by the retailer for the traded-in tangible personal property,
14 if any, to the extent to which Section 1 of this Act allows
15 an exemption for the value of traded-in property; the balance
16 payable after deducting such trade-in allowance from the
17 total selling price; the amount of tax due from the retailer
18 with respect to such transaction; the amount of tax collected
19 from the purchaser by the retailer on such transaction (or
20 satisfactory evidence that such tax is not due in that
21 particular instance, if that is claimed to be the fact); the
22 place and date of the sale, a sufficient identification of
23 the property sold, and such other information as the
24 Department may reasonably require.
25 Such transaction reporting return shall be filed not
26 later than 20 days after the day of delivery of the item that
27 is being sold, but may be filed by the retailer at any time
28 sooner than that if he chooses to do so. The transaction
29 reporting return and tax remittance or proof of exemption
30 from the Illinois use tax may be transmitted to the
31 Department by way of the State agency with which, or State
32 officer with whom the tangible personal property must be
33 titled or registered (if titling or registration is required)
34 if the Department and such agency or State officer determine
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1 that this procedure will expedite the processing of
2 applications for title or registration.
3 With each such transaction reporting return, the retailer
4 shall remit the proper amount of tax due (or shall submit
5 satisfactory evidence that the sale is not taxable if that is
6 the case), to the Department or its agents, whereupon the
7 Department shall issue, in the purchaser's name, a use tax
8 receipt (or a certificate of exemption if the Department is
9 satisfied that the particular sale is tax exempt) which such
10 purchaser may submit to the agency with which, or State
11 officer with whom, he must title or register the tangible
12 personal property that is involved (if titling or
13 registration is required) in support of such purchaser's
14 application for an Illinois certificate or other evidence of
15 title or registration to such tangible personal property.
16 No retailer's failure or refusal to remit tax under this
17 Act precludes a user, who has paid the proper tax to the
18 retailer, from obtaining his certificate of title or other
19 evidence of title or registration (if titling or registration
20 is required) upon satisfying the Department that such user
21 has paid the proper tax (if tax is due) to the retailer. The
22 Department shall adopt appropriate rules to carry out the
23 mandate of this paragraph.
24 If the user who would otherwise pay tax to the retailer
25 wants the transaction reporting return filed and the payment
26 of the tax or proof of exemption made to the Department
27 before the retailer is willing to take these actions and such
28 user has not paid the tax to the retailer, such user may
29 certify to the fact of such delay by the retailer and may
30 (upon the Department being satisfied of the truth of such
31 certification) transmit the information required by the
32 transaction reporting return and the remittance for tax or
33 proof of exemption directly to the Department and obtain his
34 tax receipt or exemption determination, in which event the
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1 transaction reporting return and tax remittance (if a tax
2 payment was required) shall be credited by the Department to
3 the proper retailer's account with the Department, but
4 without the 2.1% or 1.75% discount provided for in this
5 Section being allowed. When the user pays the tax directly
6 to the Department, he shall pay the tax in the same amount
7 and in the same form in which it would be remitted if the tax
8 had been remitted to the Department by the retailer.
9 Refunds made by the seller during the preceding return
10 period to purchasers, on account of tangible personal
11 property returned to the seller, shall be allowed as a
12 deduction under subdivision 5 of his monthly or quarterly
13 return, as the case may be, in case the seller had
14 theretofore included the receipts from the sale of such
15 tangible personal property in a return filed by him and had
16 paid the tax imposed by this Act with respect to such
17 receipts.
18 Where the seller is a corporation, the return filed on
19 behalf of such corporation shall be signed by the president,
20 vice-president, secretary or treasurer or by the properly
21 accredited agent of such corporation.
22 Where the seller is a limited liability company, the
23 return filed on behalf of the limited liability company shall
24 be signed by a manager, member, or properly accredited agent
25 of the limited liability company.
26 Except as provided in this Section, the retailer filing
27 the return under this Section shall, at the time of filing
28 such return, pay to the Department the amount of tax imposed
29 by this Act less a discount of 2.1% prior to January 1, 1990
30 and 1.75% on and after January 1, 1990, or $5 per calendar
31 year, whichever is greater, which is allowed to reimburse the
32 retailer for the expenses incurred in keeping records,
33 preparing and filing returns, remitting the tax and supplying
34 data to the Department on request. Any prepayment made
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1 pursuant to Section 2d of this Act shall be included in the
2 amount on which such 2.1% or 1.75% discount is computed. In
3 the case of retailers who report and pay the tax on a
4 transaction by transaction basis, as provided in this
5 Section, such discount shall be taken with each such tax
6 remittance instead of when such retailer files his periodic
7 return.
8 If the taxpayer's average monthly tax liability to the
9 Department under this Act, the Use Tax Act, the Service
10 Occupation Tax Act, and the Service Use Tax Act, excluding
11 any liability for prepaid sales tax to be remitted in
12 accordance with Section 2d of this Act, was $10,000 or more
13 during the preceding 4 complete calendar quarters, he shall
14 file a return with the Department each month by the 20th day
15 of the month next following the month during which such tax
16 liability is incurred and shall make payments to the
17 Department on or before the 7th, 15th, 22nd and last day of
18 the month during which such liability is incurred. If the
19 month during which such tax liability is incurred began prior
20 to January 1, 1985, each payment shall be in an amount equal
21 to 1/4 of the taxpayer's actual liability for the month or an
22 amount set by the Department not to exceed 1/4 of the average
23 monthly liability of the taxpayer to the Department for the
24 preceding 4 complete calendar quarters (excluding the month
25 of highest liability and the month of lowest liability in
26 such 4 quarter period). If the month during which such tax
27 liability is incurred begins on or after January 1, 1985 and
28 prior to January 1, 1987, each payment shall be in an amount
29 equal to 22.5% of the taxpayer's actual liability for the
30 month or 27.5% of the taxpayer's liability for the same
31 calendar month of the preceding year. If the month during
32 which such tax liability is incurred begins on or after
33 January 1, 1987 and prior to January 1, 1988, each payment
34 shall be in an amount equal to 22.5% of the taxpayer's actual
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1 liability for the month or 26.25% of the taxpayer's liability
2 for the same calendar month of the preceding year. If the
3 month during which such tax liability is incurred begins on
4 or after January 1, 1988, and prior to January 1, 1989, or
5 begins on or after January 1, 1996, each payment shall be in
6 an amount equal to 22.5% of the taxpayer's actual liability
7 for the month or 25% of the taxpayer's liability for the same
8 calendar month of the preceding year. If the month during
9 which such tax liability is incurred begins on or after
10 January 1, 1989, and prior to January 1, 1996, each payment
11 shall be in an amount equal to 22.5% of the taxpayer's actual
12 liability for the month or 25% of the taxpayer's liability
13 for the same calendar month of the preceding year or 100% of
14 the taxpayer's actual liability for the quarter monthly
15 reporting period. The amount of such quarter monthly
16 payments shall be credited against the final tax liability of
17 the taxpayer's return for that month. Once applicable, the
18 requirement of the making of quarter monthly payments to the
19 Department by taxpayers having an average monthly tax
20 liability of $10,000 or more as determined in the manner
21 provided above shall continue until such taxpayer's average
22 monthly liability to the Department during the preceding 4
23 complete calendar quarters (excluding the month of highest
24 liability and the month of lowest liability) is less than
25 $9,000, or until such taxpayer's average monthly liability to
26 the Department as computed for each calendar quarter of the 4
27 preceding complete calendar quarter period is less than
28 $10,000. However, if a taxpayer can show the Department that
29 a substantial change in the taxpayer's business has occurred
30 which causes the taxpayer to anticipate that his average
31 monthly tax liability for the reasonably foreseeable future
32 will fall below $10,000, then such taxpayer may petition the
33 Department for a change in such taxpayer's reporting status.
34 The Department shall change such taxpayer's reporting status
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1 unless it finds that such change is seasonal in nature and
2 not likely to be long term. If any such quarter monthly
3 payment is not paid at the time or in the amount required by
4 this Section, then the taxpayer's 2.1% or 1.75% vendors'
5 discount shall be reduced by 2.1% or 1.75% of the difference
6 between the minimum amount due as a payment and the amount of
7 such quarter monthly payment actually and timely paid, and
8 the taxpayer shall be liable for penalties and interest on
9 such difference, except insofar as the taxpayer has
10 previously made payments for that month to the Department in
11 excess of the minimum payments previously due as provided in
12 this Section. The Department shall make reasonable rules and
13 regulations to govern the quarter monthly payment amount and
14 quarter monthly payment dates for taxpayers who file on other
15 than a calendar monthly basis.
16 Without regard to whether a taxpayer is required to make
17 quarter monthly payments as specified above, any taxpayer who
18 is required by Section 2d of this Act to collect and remit
19 prepaid taxes and has collected prepaid taxes which average
20 in excess of $25,000 per month during the preceding 2
21 complete calendar quarters, shall file a return with the
22 Department as required by Section 2f and shall make payments
23 to the Department on or before the 7th, 15th, 22nd and last
24 day of the month during which such liability is incurred. If
25 the month during which such tax liability is incurred began
26 prior to the effective date of this amendatory Act of 1985,
27 each payment shall be in an amount not less than 22.5% of the
28 taxpayer's actual liability under Section 2d. If the month
29 during which such tax liability is incurred begins on or
30 after January 1, 1986, each payment shall be in an amount
31 equal to 22.5% of the taxpayer's actual liability for the
32 month or 27.5% of the taxpayer's liability for the same
33 calendar month of the preceding calendar year. If the month
34 during which such tax liability is incurred begins on or
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1 after January 1, 1987, each payment shall be in an amount
2 equal to 22.5% of the taxpayer's actual liability for the
3 month or 26.25% of the taxpayer's liability for the same
4 calendar month of the preceding year. The amount of such
5 quarter monthly payments shall be credited against the final
6 tax liability of the taxpayer's return for that month filed
7 under this Section or Section 2f, as the case may be. Once
8 applicable, the requirement of the making of quarter monthly
9 payments to the Department pursuant to this paragraph shall
10 continue until such taxpayer's average monthly prepaid tax
11 collections during the preceding 2 complete calendar quarters
12 is $25,000 or less. If any such quarter monthly payment is
13 not paid at the time or in the amount required, the taxpayer
14 shall be liable for penalties and interest on such
15 difference, except insofar as the taxpayer has previously
16 made payments for that month in excess of the minimum
17 payments 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.
24 The credit evidenced by such credit memorandum may be
25 assigned by the taxpayer to a similar taxpayer under this
26 Act, the Use Tax Act, the Service Occupation Tax Act or the
27 Service Use Tax Act, in accordance with reasonable rules and
28 regulations to be prescribed by the Department. If no such
29 request is made, the taxpayer may credit such excess payment
30 against tax liability subsequently to be remitted to the
31 Department under this Act, the Use Tax Act, the Service
32 Occupation Tax Act or the Service Use Tax Act, in accordance
33 with reasonable rules and regulations prescribed by the
34 Department. If the Department subsequently determined that
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1 all or any part of the credit taken was not actually due to
2 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
3 shall be reduced by 2.1% or 1.75% of the difference between
4 the credit taken and that actually due, and that taxpayer
5 shall be liable for penalties and interest on such
6 difference.
7 If a retailer of motor fuel is entitled to a credit under
8 Section 2d of this Act which exceeds the taxpayer's liability
9 to the Department under this Act for the month which the
10 taxpayer is filing a return, the Department shall issue the
11 taxpayer a credit memorandum for the excess.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the Local Government Tax Fund, a special fund
14 in the State treasury which is hereby created, the net
15 revenue realized for the preceding month from the 1% tax on
16 sales of food for human consumption which is to be consumed
17 off the premises where it is sold (other than alcoholic
18 beverages, soft drinks and food which has been prepared for
19 immediate consumption) and prescription and nonprescription
20 medicines, drugs, medical appliances and insulin, urine
21 testing materials, syringes and needles used by diabetics.
22 Beginning January 1, 1990, each month the Department
23 shall pay into the County and Mass Transit District Fund, a
24 special fund in the State treasury which is hereby created,
25 4% of the net revenue realized for the preceding month from
26 the 6.25% general rate.
27 Beginning January 1, 1990, each month the Department
28 shall pay into the Local Government Tax Fund 16% of the net
29 revenue realized for the preceding month from the 6.25%
30 general rate on the selling price of tangible personal
31 property.
32 Of the remainder of the moneys received by the Department
33 pursuant to this Act, (a) 1.75% thereof shall be paid into
34 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
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1 and on and after July 1, 1989, 3.8% thereof shall be paid
2 into the Build Illinois Fund; provided, however, that if in
3 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
4 as the case may be, of the moneys received by the Department
5 and required to be paid into the Build Illinois Fund pursuant
6 to this Act, Section 9 of the Use Tax Act, Section 9 of the
7 Service Use Tax Act, and Section 9 of the Service Occupation
8 Tax Act, such Acts being hereinafter called the "Tax Acts"
9 and such aggregate of 2.2% or 3.8%, as the case may be, of
10 moneys being hereinafter called the "Tax Act Amount", and (2)
11 the amount transferred to the Build Illinois Fund from the
12 State and Local Sales Tax Reform Fund shall be less than the
13 Annual Specified Amount (as hereinafter defined), an amount
14 equal to the difference shall be immediately paid into the
15 Build Illinois Fund from other moneys received by the
16 Department pursuant to the Tax Acts; the "Annual Specified
17 Amount" means the amounts specified below for fiscal years
18 1986 through 1993:
19 Fiscal Year Annual Specified Amount
20 1986 $54,800,000
21 1987 $76,650,000
22 1988 $80,480,000
23 1989 $88,510,000
24 1990 $115,330,000
25 1991 $145,470,000
26 1992 $182,730,000
27 1993 $206,520,000;
28 and means the Certified Annual Debt Service Requirement (as
29 defined in Section 13 of the Build Illinois Bond Act) or the
30 Tax Act Amount, whichever is greater, for fiscal year 1994
31 and each fiscal year thereafter; and further provided, that
32 if on the last business day of any month the sum of (1) the
33 Tax Act Amount required to be deposited into the Build
34 Illinois Bond Account in the Build Illinois Fund during such
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1 month and (2) the amount transferred to the Build Illinois
2 Fund from the State and Local Sales Tax Reform Fund shall
3 have been less than 1/12 of the Annual Specified Amount, an
4 amount equal to the difference shall be immediately paid into
5 the Build Illinois Fund from other moneys received by the
6 Department pursuant to the Tax Acts; and, further provided,
7 that in no event shall the payments required under the
8 preceding proviso result in aggregate payments into the Build
9 Illinois Fund pursuant to this clause (b) for any fiscal year
10 in excess of the greater of (i) the Tax Act Amount or (ii)
11 the Annual Specified Amount for such fiscal year. The
12 amounts payable into the Build Illinois Fund under clause (b)
13 of the first sentence in this paragraph shall be payable only
14 until such time as the aggregate amount on deposit under each
15 trust indenture securing Bonds issued and outstanding
16 pursuant to the Build Illinois Bond Act is sufficient, taking
17 into account any future investment income, to fully provide,
18 in accordance with such indenture, for the defeasance of or
19 the payment of the principal of, premium, if any, and
20 interest on the Bonds secured by such indenture and on any
21 Bonds expected to be issued thereafter and all fees and costs
22 payable with respect thereto, all as certified by the
23 Director of the Bureau of the Budget. If on the last
24 business day of any month in which Bonds are outstanding
25 pursuant to the Build Illinois Bond Act, the aggregate of
26 moneys deposited in the Build Illinois Bond Account in the
27 Build Illinois Fund in such month shall be less than the
28 amount required to be transferred in such month from the
29 Build Illinois Bond Account to the Build Illinois Bond
30 Retirement and Interest Fund pursuant to Section 13 of the
31 Build Illinois Bond Act, an amount equal to such deficiency
32 shall be immediately paid from other moneys received by the
33 Department pursuant to the Tax Acts to the Build Illinois
34 Fund; provided, however, that any amounts paid to the Build
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1 Illinois Fund in any fiscal year pursuant to this sentence
2 shall be deemed to constitute payments pursuant to clause (b)
3 of the first sentence of this paragraph and shall reduce the
4 amount otherwise payable for such fiscal year pursuant to
5 that clause (b). The moneys received by the Department
6 pursuant to this Act and required to be deposited into the
7 Build Illinois Fund are subject to the pledge, claim and
8 charge set forth in Section 12 of the Build Illinois Bond
9 Act.
10 Subject to payment of amounts into the Build Illinois
11 Fund as provided in the preceding paragraph or in any
12 amendment thereto hereafter enacted, the following specified
13 monthly installment of the amount requested in the
14 certificate of the Chairman of the Metropolitan Pier and
15 Exposition Authority provided under Section 8.25f of the
16 State Finance Act, but not in excess of sums designated as
17 "Total Deposit", shall be deposited in the aggregate from
18 collections under Section 9 of the Use Tax Act, Section 9 of
19 the Service Use Tax Act, Section 9 of the Service Occupation
20 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
21 into the McCormick Place Expansion Project Fund in the
22 specified fiscal years.
23 Fiscal Year Total Deposit
24 1993 $0
25 1994 53,000,000
26 1995 58,000,000
27 1996 61,000,000
28 1997 64,000,000
29 1998 68,000,000
30 1999 71,000,000
31 2000 75,000,000
32 2001 80,000,000
33 2002 84,000,000
34 2003 89,000,000
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1 2004 and 93,000,000
2 each fiscal year
3 thereafter that bonds
4 are outstanding under
5 Section 13.2 of the
6 Metropolitan Pier and
7 Exposition Authority
8 Act.
9 Beginning July 20, 1993 and in each month of each fiscal
10 year thereafter, one-eighth of the amount requested in the
11 certificate of the Chairman of the Metropolitan Pier and
12 Exposition Authority for that fiscal year, less the amount
13 deposited into the McCormick Place Expansion Project Fund by
14 the State Treasurer in the respective month under subsection
15 (g) of Section 13 of the Metropolitan Pier and Exposition
16 Authority Act, plus cumulative deficiencies in the deposits
17 required under this Section for previous months and years,
18 shall be deposited into the McCormick Place Expansion Project
19 Fund, until the full amount requested for the fiscal year,
20 but not in excess of the amount specified above as "Total
21 Deposit", has been deposited.
22 Subject to payment of amounts into the Build Illinois
23 Fund and the McCormick Place Expansion Project Fund pursuant
24 to the preceding paragraphs or in any amendment thereto
25 hereafter enacted, each month the Department shall pay into
26 the Local Government Distributive Fund 0.4% of the net
27 revenue realized for the preceding month from the 5% general
28 rate or 0.4% of 80% of the net revenue realized for the
29 preceding month from the 6.25% general rate, as the case may
30 be, on the selling price of tangible personal property which
31 amount shall, subject to appropriation, be distributed as
32 provided in Section 2 of the State Revenue Sharing Act. No
33 payments or distributions pursuant to this paragraph shall be
34 made if the tax imposed by this Act on photoprocessing
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1 products is declared unconstitutional, or if the proceeds
2 from such tax are unavailable for distribution because of
3 litigation.
4 Subject to payment of amounts into the Build Illinois
5 Fund, the McCormick Place Expansion Project to the preceding
6 paragraphs or in any amendments thereto hereafter enacted,
7 beginning July 1, 1993, the Department shall each month pay
8 into the Illinois Tax Increment Fund 0.27% of 80% of the net
9 revenue realized for the preceding month from the 6.25%
10 general rate on the selling price of tangible personal
11 property.
12 Of the remainder of the moneys received by the Department
13 pursuant to this Act, 75% thereof shall be paid into the
14 State Treasury and 25% shall be reserved in a special account
15 and used only for the transfer to the Common School Fund as
16 part of the monthly transfer from the General Revenue Fund in
17 accordance with Section 8a of the State Finance Act.
18 The Department may, upon separate written notice to a
19 taxpayer, require the taxpayer to prepare and file with the
20 Department on a form prescribed by the Department within not
21 less than 60 days after receipt of the notice an annual
22 information return for the tax year specified in the notice.
23 Such annual return to the Department shall include a
24 statement of gross receipts as shown by the retailer's last
25 Federal income tax return. If the total receipts of the
26 business as reported in the Federal income tax return do not
27 agree with the gross receipts reported to the Department of
28 Revenue for the same period, the retailer shall attach to his
29 annual return a schedule showing a reconciliation of the 2
30 amounts and the reasons for the difference. The retailer's
31 annual return to the Department shall also disclose the cost
32 of goods sold by the retailer during the year covered by such
33 return, opening and closing inventories of such goods for
34 such year, costs of goods used from stock or taken from stock
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1 and given away by the retailer during such year, payroll
2 information of the retailer's business during such year and
3 any additional reasonable information which the Department
4 deems would be helpful in determining the accuracy of the
5 monthly, quarterly or annual returns filed by such retailer
6 as provided for in this Section.
7 If the annual information return required by this Section
8 is not filed when and as required, the taxpayer shall be
9 liable as follows:
10 (i) Until January 1, 1994, the taxpayer shall be
11 liable for a penalty equal to 1/6 of 1% of the tax due
12 from such taxpayer under this Act during the period to be
13 covered by the annual return for each month or fraction
14 of a month until such return is filed as required, the
15 penalty to be assessed and collected in the same manner
16 as any other penalty provided for in this Act.
17 (ii) On and after January 1, 1994, the taxpayer
18 shall be liable for a penalty as described in Section 3-4
19 of the Uniform Penalty and Interest Act.
20 The chief executive officer, proprietor, owner or highest
21 ranking manager shall sign the annual return to certify the
22 accuracy of the information contained therein. Any person
23 who willfully signs the annual return containing false or
24 inaccurate information shall be guilty of perjury and
25 punished accordingly. The annual return form prescribed by
26 the Department shall include a warning that the person
27 signing the return may be liable for perjury.
28 The provisions of this Section concerning the filing of
29 an annual information return do not apply to a retailer who
30 is not required to file an income tax return with the United
31 States Government.
32 As soon as possible after the first day of each month,
33 upon certification of the Department of Revenue, the
34 Comptroller shall order transferred and the Treasurer shall
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1 transfer from the General Revenue Fund to the Motor Fuel Tax
2 Fund an amount equal to 1.7% of 80% of the net revenue
3 realized under this Act for the second preceding month;
4 except that this transfer shall not be made for the months
5 February through June, 1992.
6 Net revenue realized for a month shall be the revenue
7 collected by the State pursuant to this Act, less the amount
8 paid out during that month as refunds to taxpayers for
9 overpayment of liability.
10 For greater simplicity of administration, manufacturers,
11 importers and wholesalers whose products are sold at retail
12 in Illinois by numerous retailers, and who wish to do so, may
13 assume the responsibility for accounting and paying to the
14 Department all tax accruing under this Act with respect to
15 such sales, if the retailers who are affected do not make
16 written objection to the Department to this arrangement.
17 Any person who promotes, organizes, provides retail
18 selling space for concessionaires or other types of sellers
19 at the Illinois State Fair, DuQuoin State Fair, county fairs,
20 local fairs, art shows, flea markets and similar exhibitions
21 or events, including any transient merchant as defined by
22 Section 2 of the Transient Merchant Act of 1987, is required
23 to file a report with the Department providing the name of
24 the merchant's business, the name of the person or persons
25 engaged in merchant's business, the permanent address and
26 Illinois Retailers Occupation Tax Registration Number of the
27 merchant, the dates and location of the event and other
28 reasonable information that the Department may require. The
29 report must be filed not later than the 20th day of the month
30 next following the month during which the event with retail
31 sales was held. Any person who fails to file a report
32 required by this Section commits a business offense and is
33 subject to a fine not to exceed $250.
34 Any person engaged in the business of selling tangible
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1 personal property at retail as a concessionaire or other type
2 of seller at the Illinois State Fair, county fairs, art
3 shows, flea markets and similar exhibitions or events, or any
4 transient merchants, as defined by Section 2 of the Transient
5 Merchant Act of 1987, may be required to make a daily report
6 of the amount of such sales to the Department and to make a
7 daily payment of the full amount of tax due. The Department
8 shall impose this requirement when it finds that there is a
9 significant risk of loss of revenue to the State at such an
10 exhibition or event. Such a finding shall be based on
11 evidence that a substantial number of concessionaires or
12 other sellers who are not residents of Illinois will be
13 engaging in the business of selling tangible personal
14 property at retail at the exhibition or event, or other
15 evidence of a significant risk of loss of revenue to the
16 State. The Department shall notify concessionaires and other
17 sellers affected by the imposition of this requirement. In
18 the absence of notification by the Department, the
19 concessionaires and other sellers shall file their returns as
20 otherwise required in this Section.
21 (Source: P.A. 88-45; 88-116; 88-194; 88-480; 88-547, eff.
22 6-30-94; 88-660, eff. 9-16-94; 88-669, eff. 11-29-94; 88-670,
23 eff. 12-2-94; 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
24 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
25 (35 ILCS 120/11) (from Ch. 120, par. 450)
26 Sec. 11. All information received by the Department from
27 returns filed under this Act, or from any investigation
28 conducted under this Act, shall be confidential, except for
29 official purposes, and any person who divulges any such
30 information in any manner, except in accordance with a proper
31 judicial order or as otherwise provided by law, shall be
32 guilty of a Class B misdemeanor.
33 Nothing in this Act prevents the Director of Revenue from
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1 publishing or making available to the public the names and
2 addresses of persons filing returns under this Act, or
3 reasonable statistics concerning the operation of the tax by
4 grouping the contents of returns so the information in any
5 individual return is not disclosed.
6 Nothing in this Act prevents the Director of Revenue from
7 divulging to the United States Government or the government
8 of any other state, or any village that does not levy any
9 real property taxes for village operations and that receives
10 more than 60% of its general corporate revenue from taxes
11 under the Use Tax Act, the Service Use Tax Act, the Service
12 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
13 any officer or agency thereof, for exclusively official
14 purposes, information received by the Department in
15 administering this Act, provided that such other governmental
16 agency agrees to divulge requested tax information to the
17 Department.
18 The Department's furnishing of information derived from a
19 taxpayer's return or from an investigation conducted under
20 this Act to the surety on a taxpayer's bond that has been
21 furnished to the Department under this Act, either to provide
22 notice to such surety of its potential liability under the
23 bond or, in order to support the Department's demand for
24 payment from such surety under the bond, is an official
25 purpose within the meaning of this Section.
26 The furnishing upon request of information obtained by
27 the Department from returns filed under this Act or
28 investigations conducted under this Act to the Illinois
29 Liquor Control Commission for official use is deemed to be an
30 official purpose within the meaning of this Section.
31 Notice to a surety of potential liability shall not be
32 given unless the taxpayer has first been notified, not less
33 than 10 days prior thereto, of the Department's intent to so
34 notify the surety.
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1 The furnishing upon request of the Auditor General, or
2 his authorized agents, for official use, of returns filed and
3 information related thereto under this Act is deemed to be an
4 official purpose within the meaning of this Section.
5 Where an appeal or a protest has been filed on behalf of
6 a taxpayer, the furnishing upon request of the attorney for
7 the taxpayer of returns filed by the taxpayer and information
8 related thereto under this Act is deemed to be an official
9 purpose within the meaning of this Section.
10 The furnishing of financial information to a home rule
11 unit that has imposed a tax similar to that imposed by this
12 Act pursuant to its home rule powers, or to any village that
13 does not levy any real property taxes for village operations
14 and that receives more than 60% of its general corporate
15 revenue from taxes under the Use Tax Act, the Service Use Tax
16 Act, the Service Occupation Tax Act, and the Retailers'
17 Occupation Tax Act, upon request of the Chief Executive
18 thereof, is an official purpose within the meaning of this
19 Section, provided the home rule unit or village that does
20 not levy any real property taxes for village operations and
21 that receives more than 60% of its general corporate revenue
22 from taxes under the Use Tax Act, the Service Use Tax Act,
23 the Service Occupation Tax Act, and the Retailers' Occupation
24 Tax Act agrees in writing to the requirements of this
25 Section.
26 For a village that does not levy any real property taxes
27 for village operations and that receives more than 60% of its
28 general corporate revenue from taxes under the Use Tax Act,
29 Service Use Tax Act, Service Occupation Tax Act, and
30 Retailers' Occupation Tax Act, the officers eligible to
31 receive information from the Department of Revenue under this
32 Section are the village manager and the chief financial
33 officer of the village.
34 Information so provided shall be subject to all
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1 confidentiality provisions of this Section. The written
2 agreement shall provide for reciprocity, limitations on
3 access, disclosure, and procedures for requesting
4 information.
5 The Director may make available to any State agency,
6 including the Illinois Supreme Court, which licenses persons
7 to engage in any occupation, information that a person
8 licensed by such agency has failed to file returns under this
9 Act or pay the tax, penalty and interest shown therein, or
10 has failed to pay any final assessment of tax, penalty or
11 interest due under this Act. The Director may also make
12 available to the Secretary of State information that a
13 limited liability company, which has filed articles of
14 organization with the Secretary of State, or corporation
15 which has been issued a certificate of incorporation by the
16 Secretary of State has failed to file returns under this Act
17 or pay the tax, penalty and interest shown therein, or has
18 failed to pay any final assessment of tax, penalty or
19 interest due under this Act. An assessment is final when all
20 proceedings in court for review of such assessment have
21 terminated or the time for the taking thereof has expired
22 without such proceedings being instituted.
23 The Director shall make available for public inspection
24 in the Department's principal office and for publication, at
25 cost, administrative decisions issued on or after January 1,
26 1995. These decisions are to be made available in a manner so
27 that the following taxpayer information is not disclosed:
28 (1) The names, addresses, and identification
29 numbers of the taxpayer, related entities, and employees.
30 (2) At the sole discretion of the Director, trade
31 secrets or other confidential information identified as
32 such by the taxpayer, no later than 30 days after receipt
33 of an administrative decision, by such means as the
34 Department shall provide by rule.
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1 The Director shall determine the appropriate extent of
2 the deletions allowed in paragraph (2). In the event the
3 taxpayer does not submit deletions, the Director shall make
4 only the deletions specified in paragraph (1).
5 The Director shall make available for public inspection
6 and publication an administrative decision within 180 days
7 after the issuance of the administrative decision. The term
8 "administrative decision" has the same meaning as defined in
9 Section 3-101 of Article III of the Code of Civil Procedure.
10 Costs collected under this Section shall be paid into the Tax
11 Compliance and Administration Fund.
12 Nothing contained in this Act shall prevent the Director
13 from divulging information to any person pursuant to a
14 request or authorization made by the taxpayer or by an
15 authorized representative of the taxpayer.
16 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-89, eff.
17 6-30-95.)
18 Section 20. The Cigarette Tax Act is amended by changing
19 Section 10b as follows:
20 (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
21 Sec. 10b. All information received by the Department
22 from returns filed under this Act, or from any investigation
23 conducted under this Act, shall be confidential, except for
24 official purposes, and any person who divulges any such
25 information in any manner, except in accordance with a proper
26 judicial order or as otherwise provided by law, shall be
27 guilty of a Class A misdemeanor.
28 Nothing in this Act prevents the Director of Revenue from
29 publishing or making available to the public the names and
30 addresses of persons filing returns under this Act, or
31 reasonable statistics concerning the operation of the tax by
32 grouping the contents of returns so that the information in
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1 any individual return is not disclosed.
2 Nothing in this Act prevents the Director of Revenue from
3 divulging to the United States Government or the government
4 of any other state, or any officer or agency thereof, for
5 exclusively official purposes, information received by the
6 Department in administering this Act, provided that such
7 other governmental agency agrees to divulge requested tax
8 information to the Department.
9 The furnishing upon request of the Auditor General, or
10 his authorized agents, for official use, of returns filed and
11 information related thereto under this Act is deemed to be an
12 official purpose within the meaning of this Section.
13 The furnishing of financial information to a home rule
14 unit with a population in excess of 2,000,000 that has
15 imposed a tax similar to that imposed by this Act under its
16 home rule powers, upon request of the Chief Executive of the
17 home rule unit, is an official purpose within the meaning of
18 this Section, provided the home rule unit agrees in writing
19 to the requirements of this Section. Information so provided
20 is subject to all confidentiality provisions of this Section.
21 The written agreement shall provide for reciprocity,
22 limitations on access, disclosure, and procedures for
23 requesting information.
24 The Director may make available to any State agency,
25 including the Illinois Supreme Court, which licenses persons
26 to engage in any occupation, information that a person
27 licensed by such agency has failed to file returns under this
28 Act or pay the tax, penalty and interest shown therein, or
29 has failed to pay any final assessment of tax, penalty or
30 interest due under this Act. An assessment is final when all
31 proceedings in court for review of such assessment have
32 terminated or the time for the taking thereof has expired
33 without such proceedings being instituted.
34 The Director shall make available for public inspection
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1 in the Department's principal office and for publication, at
2 cost, administrative decisions issued on or after January 1,
3 1995. These decisions are to be made available in a manner so
4 that the following taxpayer information is not disclosed:
5 (1) The names, addresses, and identification
6 numbers of the taxpayer, related entities, and employees.
7 (2) At the sole discretion of the Director, trade
8 secrets or other confidential information identified as
9 such by the taxpayer, no later than 30 days after receipt
10 of an administrative decision, by such means as the
11 Department shall provide by rule.
12 The Director shall determine the appropriate extent of
13 the deletions allowed in paragraph (2). In the event the
14 taxpayer does not submit deletions, the Director shall make
15 only the deletions specified in paragraph (1).
16 The Director shall make available for public inspection
17 and publication an administrative decision within 180 days
18 after the issuance of the administrative decision. The term
19 "administrative decision" has the same meaning as defined in
20 Section 3-101 of Article III of the Code of Civil Procedure.
21 Costs collected under this Section shall be paid into the Tax
22 Compliance and Administration Fund.
23 Nothing contained in this Act shall prevent the Director
24 from divulging information to any person pursuant to a
25 request or authorization made by the taxpayer or by an
26 authorized representative of the taxpayer.
27 (Source: P.A. 88-669, eff. 11-29-94.)
28 Section 25. The Cigarette Use Tax Act is amended by
29 changing Section 20 as follows:
30 (35 ILCS 135/20) (from Ch. 120, par. 453.50)
31 Sec. 20. All information received by the Department
32 from returns filed under this Act, or from any investigation
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1 conducted under this Act, shall be confidential, except for
2 official purposes, and any person who divulges any such
3 information in any manner, except in accordance with a proper
4 judicial order or as otherwise provided by law, shall be
5 guilty of a Class A misdemeanor.
6 Nothing in this Act prevents the Director of Revenue from
7 publishing or making available to the public the names and
8 addresses of persons filing returns under this Act, or
9 reasonable statistics concerning the operation of the tax by
10 grouping the contents of returns so that the information in
11 any individual return is not disclosed.
12 Nothing in this Act prevents the Director of Revenue from
13 divulging to the United States Government or the government
14 of any other state, or any officer or agency thereof, for
15 exclusively official purposes, information received by the
16 Department in administering this Act, provided that such
17 other governmental agency agrees to divulge requested tax
18 information to the Department.
19 The furnishing upon request of the Auditor General, or
20 his authorized agents, for official use, of returns filed and
21 information related thereto under this Act is deemed to be an
22 official purpose within the meaning of this Section.
23 The furnishing of financial information to a home rule
24 unit with a population in excess of 2,000,000 that has
25 imposed a tax similar to that imposed by this Act under its
26 home rule powers, upon request of the Chief Executive of the
27 home rule unit, is an official purpose within the meaning of
28 this Section, provided the home rule unit agrees in writing
29 to the requirements of this Section. Information so provided
30 is subject to all confidentiality provisions of this Section.
31 The written agreement shall provide for reciprocity,
32 limitations on access, disclosure, and procedures for
33 requesting information.
34 The Director may make available to any State agency,
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1 including the Illinois Supreme Court, which licenses persons
2 to engage in any occupation, information that a person
3 licensed by such agency has failed to file returns under this
4 Act or pay the tax, penalty and interest shown therein, or
5 has failed to pay any final assessment of tax, penalty or
6 interest due under this Act. An assessment is final when all
7 proceedings in court for review of such assessment have
8 terminated or the time for the taking thereof has expired
9 without such proceedings being instituted.
10 The Director shall make available for public inspection
11 in the Department's principal office and for publication, at
12 cost, administrative decisions issued on or after January 1,
13 1995. These decisions are to be made available in a manner so
14 that the following taxpayer information is not disclosed:
15 (1) The names, addresses, and identification
16 numbers of the taxpayer, related entities, and employees.
17 (2) At the sole discretion of the Director, trade
18 secrets or other confidential information identified as
19 such by the taxpayer, no later than 30 days after receipt
20 of an administrative decision, by such means as the
21 Department shall provide by rule.
22 The Director shall determine the appropriate extent of
23 the deletions allowed in paragraph (2). In the event the
24 taxpayer does not submit deletions, the Director shall make
25 only the deletions specified in paragraph (1).
26 The Director shall make available for public inspection
27 and publication an administrative decision within 180 days
28 after the issuance of the administrative decision. The term
29 "administrative decision" has the same meaning as defined in
30 Section 3-101 of Article III of the Code of Civil Procedure.
31 Costs collected under this Section shall be paid into the Tax
32 Compliance and Administration Fund.
33 Nothing contained in this Act shall prevent the Director
34 from divulging information to any person pursuant to a
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1 request or authorization made by the taxpayer or by an
2 authorized representative of the taxpayer.
3 (Source: P.A. 88-669, eff. 11-29-94.)
4 Section 30. The Motor Fuel Tax Law is amended by
5 changing Sections 3, 3a, 3b, 3c, 13, and 13a.7 and adding
6 Section 13a.8 as follows:
7 (35 ILCS 505/3) (from Ch. 120, par. 419)
8 Sec. 3. No person shall act as a distributor of motor
9 fuel within this State without first securing a license to
10 act as a distributor of motor fuel from the Department.
11 Application for such license shall be made to the Department
12 upon blanks furnished by it. The application shall be signed
13 and verified, and shall contain such information as the
14 Department deems necessary. A blender shall, in addition to
15 securing a distributor's license, make application to the
16 Department for a blender's permit, setting forth in the
17 application such information as the Department deems
18 necessary. The applicant for a distributor's license shall
19 also file with the Department a bond on a form to be approved
20 by and with a surety or sureties satisfactory to the
21 Department conditioned upon such applicant paying to the
22 State of Illinois all monies becoming due by reason of the
23 sale or use of motor fuel by the applicant, together with all
24 penalties and interest thereon. The Department shall fix the
25 penalty of such bond in each case taking into consideration
26 the amount of motor fuel expected to be sold, distributed and
27 used by such applicant and the penalty fixed by the
28 Department shall be such, as in its opinion, will protect the
29 State of Illinois against failure to pay the amount
30 hereinafter provided on motor fuel sold, distributed and
31 used, but the amount of the penalty fixed by the Department
32 shall not exceed 2.1 times the amount of tax liability of a
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1 monthly return; however, in no event shall the amount of such
2 penalty exceed $100,000 $40,001. Upon receipt of the
3 application and bond in proper form, the Department shall
4 issue to the applicant a license to act as a distributor. No
5 person who is in default to the State for monies due under
6 this Act for the sale, distribution or use of motor fuel
7 shall receive a license either directly or indirectly to act
8 as a distributor.
9 A license shall not be granted to any person whose
10 principal place of business is in a state other than
11 Illinois, unless such person is licensed for motor fuel
12 distribution in the state in which the principal place of
13 business is located and that such person is not in default to
14 that State for any monies due for the sale, distribution, or
15 use of motor fuel.
16 Notwithstanding his activities are not those of a
17 distributor as defined in Section 1.2 of this Act:
18 A. A person who as of July 1, 1957 holds a
19 distributor's license may continue in that capacity so
20 long as he continues to comply with obligations of a
21 distributor.
22 B. A person who in this State is engaged in the
23 distribution of motor fuel primarily by tank car or tank
24 truck, or both, and who operates an Illinois bulk plant
25 where he has active bulk storage capacity of not less
26 than 30,000 gallons for gasoline as defined in example
27 (A) in the second paragraph of Section 5 of this Act,
28 may, by application to the Department and compliance with
29 the requirements of this Section, obtain a distributor's
30 license, and when so licensed shall be subject to all the
31 obligations and have all the rights and privileges of a
32 distributor under this Act.
33 (Source: P.A. 87-149.)
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1 (35 ILCS 505/3a) (from Ch. 120, par. 419a)
2 Sec. 3a. No person, other than a licensed distributor,
3 shall act as a supplier of special fuel within this State
4 without first securing a license to act as a supplier of
5 special fuel from the Department.
6 Application for such license shall be made to the
7 Department upon blanks furnished by it. The application shall
8 be signed and verified and shall contain such information as
9 the Department deems necessary.
10 The applicant for a supplier's license shall also file,
11 with the Department, a bond on a form to be approved by and
12 with a surety or sureties satisfactory to the Department,
13 conditioned upon such applicant paying to the State of
14 Illinois all moneys becoming due by reason of the sale or use
15 of special fuel by the applicant, together with all penalties
16 and interest thereon. The Department shall fix the penalty of
17 such bond in each case, taking into consideration the amount
18 of special fuel expected to be sold, distributed and used by
19 such applicant, and the penalty fixed by the Department shall
20 be such, as in its opinion, will protect the State of
21 Illinois against failure to pay the amount hereinafter
22 provided on special fuel sold, distributed and used, but the
23 amount of the penalty fixed by the Department shall not
24 exceed twice the amount of tax liability of a monthly return;
25 however, in no event shall the amount exceed $100,000
26 $40,001.
27 Upon receipt of the application and bond in proper form,
28 the Department shall issue to the applicant a license to act
29 as a supplier. No person who is in default to the State for
30 moneys due under this Act for the sale, distribution or use
31 of motor fuel shall receive a license either directly or
32 indirectly to act as a supplier.
33 A license shall not be granted to any person whose
34 principal place of business is in a state other than
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1 Illinois, unless such person is licensed for motor fuel
2 distribution in the State in which the principal place of
3 business is located and that other State requires such
4 license and that such person is not in default to that State
5 for any monies due for the sale, distribution, or use of
6 motor fuel.
7 (Source: P.A. 87-149.)
8 (35 ILCS 505/3b) (from Ch. 120, par. 419b)
9 Sec. 3b. No person other than a licensed distributor or
10 licensed supplier shall act as a bulk user of special fuel
11 within this State without first securing a license to act as
12 a bulk user of special fuel from the Department.
13 Application for such license shall be made to the
14 Department upon blanks furnished by it. The application shall
15 be signed and verified and shall contain such information as
16 the Department deems necessary.
17 If the bulk user will not be buying all special fuel
18 tax-paid under this Act, but will be making any special fuel
19 purchases at all without paying the tax that is imposed by
20 this Act to his vendor, such applicant for a bulk user's
21 license shall also file, with the Department, a bond on a
22 form to be approved by and with a surety or sureties
23 satisfactory to the Department, conditioned upon such
24 applicant paying to the State of Illinois all moneys becoming
25 due by reason of use of special fuel by the applicant,
26 together with all penalties and interest thereon. If the
27 bulk user will be purchasing any special fuel without paying
28 the tax, the bulk user shall also obtain a permit from the
29 Department to do so. The Department shall fix the penalty of
30 such bond in each case, taking into consideration the amount
31 of special fuel expected to be used by such applicant, and
32 the penalty fixed by the Department shall be such, as in its
33 opinion, will protect the State of Illinois against failure
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1 to pay the amount hereinafter provided on special fuel used,
2 but the amount of the penalty fixed by the Department shall
3 not exceed twice the amount of tax liability on tax-free fuel
4 expected to be used by the bulk user annually; however, in no
5 event shall the amount of such penalty exceed $100,000
6 $40,001.
7 Upon receipt of the application and bond in proper form,
8 the Department shall issue to the applicant a license to act
9 as a bulk user. No person who is in default to the State for
10 moneys due under this Act for the sale, distribution or use
11 of motor fuel shall receive a license either directly or
12 indirectly to act as a bulk user.
13 (Source: P.A. 87-149.)
14 (35 ILCS 505/3c) (from Ch. 120, par. 419b.1)
15 Sec. 3c. No person shall act as a receiver of fuel
16 within this State without first securing a license from the
17 Department to act as a receiver of fuel.
18 Application for such license shall be made to the
19 Department upon blanks furnished by it. The application
20 shall be signed and verified, and shall contain such
21 information as the Department deems necessary. The applicant
22 for a receiver's license shall also file with the Department
23 a bond on a form to be approved by and with a surety or
24 sureties satisfactory to the Department conditioned upon such
25 applicant paying to the State of Illinois all monies becoming
26 due by reason of the receipt of fuel by the applicant,
27 together with all penalties and interest thereon. The
28 Department shall fix the penalty of such bond in each case
29 taking into consideration the amount of fuel expected to be
30 sold, distributed and used by such applicant and the penalty
31 fixed by the Department shall be such, as in its opinion,
32 will protect the State of Illinois against failure to pay the
33 tax imposed by Section 2a on fuel received in this State, but
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1 the amount of the penalty fixed by the Department shall not
2 exceed twice the amount of tax liability on tax-free fuel
3 expected to be used by the bulk user annually of a monthly
4 return; however, in no event shall the amount exceed $100,000
5 $40,001.
6 Upon receipt of the application and bond in proper form,
7 the Department shall issue to the applicant a license to act
8 as a receiver. No person who is in default to the State for
9 monies due under this Act for the receipt, sale, distribution
10 or use of fuel or motor fuel shall receive a license either
11 directly or indirectly to act as a receiver.
12 (Source: P.A. 86-125; 86-958.)
13 (35 ILCS 505/13) (from Ch. 120, par. 429)
14 Sec. 13. Any person other than a distributor or
15 supplier, who loses motor fuel through any cause or uses
16 motor fuel (upon which he has paid the amount required to be
17 collected under Section 2 of this Act) for any purpose other
18 than operating a motor vehicle upon the public highways or
19 waters, shall be reimbursed and repaid the amount so paid.
20 Any person who purchases motor fuel in Illinois and uses
21 that motor fuel in another state and that other state imposes
22 a tax on the use of such motor fuel shall be reimbursed and
23 repaid the amount of Illinois tax paid under Section 2 of
24 this Act on the motor fuel used in such other state.
25 Reimbursement and repayment shall be made by the Department
26 upon receipt of adequate proof of taxes paid to another state
27 and the amount of motor fuel used in that state.
28 Claims for such reimbursement must be made to the
29 Department of Revenue, duly verified by the affidavit of the
30 claimant (or by the claimant's legal representative if the
31 claimant has died or become a person under legal disability),
32 upon forms prescribed by the Department. The claim must
33 state such facts relating to the purchase, importation,
-60- LRB9000731KDksB
1 manufacture or production of the motor fuel by the claimant
2 as the Department may deem necessary, and the time when, and
3 the circumstances of its loss or the specific purpose for
4 which it was used (as the case may be), together with such
5 other information as the Department may reasonably require.
6 No claim based upon idle time shall be allowed. Claims for
7 full reimbursement must be filed not later than one year
8 after the date on which the tax was paid by the claimant.
9 If, however, a claim for such reimbursement otherwise
10 meeting the requirements of this Section is filed more than
11 one year but less than 2 years after that date, the claimant
12 shall be reimbursed at the rate of 80% of the amount to which
13 he would have been entitled if his claim had been timely
14 filed.
15 The Department may make such investigation of the
16 correctness of the facts stated in such claims as it deems
17 necessary. When the Department has approved any such claim,
18 it shall pay to the claimant (or to the claimant's legal
19 representative, as such if the claimant has died or become a
20 person under legal disability) the reimbursement provided in
21 this Section, out of any moneys appropriated to it for that
22 purpose.
23 Any receiver who has paid the tax imposed by Section 2a
24 of this Act (either directly to the Department or to another
25 licensed receiver) upon fuel exported or sold under the
26 exemptions provided in Section 2a may file a claim for credit
27 to recover the amount so paid. Such claims shall be made to
28 the Department, duly verified by the affidavit of the
29 claimant (or by the claimant's legal representative if the
30 claimant has died or become a person under legal disability),
31 upon forms prescribed by the Department. The claim shall
32 state such facts relating to the purchase, importation,
33 manufacture, production, export, or sale of the fuel by the
34 claimant as the Department may deem necessary together with
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1 such other information as the Department may reasonably
2 require. Claims must be filed not later than one year after
3 the date on which the tax was paid by the claimant. The
4 Department may make such investigation of the correctness of
5 the facts stated in such claims as it deems necessary. When
6 the Department approves a claim, the Department shall issue a
7 credit memorandum to the receiver who made the payment for
8 which the credit is being given or, if the receiver has died
9 or become incompetent, to such receiver's legal
10 representative. The amount of such credit memorandum shall be
11 credited against any tax due or to become due under this Act
12 from the receiver who made the payment for which credit has
13 been given.
14 Any distributor or supplier who has paid the tax imposed
15 by Section 2 of this Act upon motor fuel lost or used by such
16 distributor or supplier for any purpose other than operating
17 a motor vehicle upon the public highways or waters may file a
18 claim for credit or refund to recover the amount so paid.
19 Such claims shall be filed on forms prescribed by the
20 Department. Such claims shall be made to the Department,
21 duly verified by the affidavit of the claimant (or by the
22 claimant's legal representative if the claimant has died or
23 become a person under legal disability), upon forms
24 prescribed by the Department. The claim shall state such
25 facts relating to the purchase, importation, manufacture or
26 production of the motor fuel by the claimant as the
27 Department may deem necessary and the time when the loss or
28 nontaxable use occurred, and the circumstances of its loss or
29 the specific purpose for which it was used (as the case may
30 be), together with such other information as the Department
31 may reasonably require. Claims must be filed not later than
32 one year after the date on which the tax was paid by the
33 claimant.
34 The Department may make such investigation of the
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1 correctness of the facts stated in such claims as it deems
2 necessary. When the Department approves a claim, the
3 Department shall issue a refund or credit memorandum as
4 requested by the taxpayer, to the distributor or supplier who
5 made the payment for which the refund or credit is being
6 given or, if the distributor or supplier has died or become
7 incompetent, to such distributor's or supplier's legal
8 representative, as such. The amount of such credit
9 memorandum shall be credited against any tax due or to become
10 due under this Act from the distributor or supplier who made
11 the payment for which credit has been given.
12 Any credit or refund that is allowed under this Section
13 shall bear interest at the rate and in the manner specified
14 in the Uniform Penalty and Interest Act.
15 In case the distributor, receiver, or supplier requests
16 and the Department determines that the claimant is entitled
17 to a refund, such refund shall be made only from such
18 appropriation as may be available for that purpose. If it
19 appears unlikely that the amount appropriated would permit
20 everyone having a claim allowed during the period covered by
21 such appropriation to elect to receive a cash refund, the
22 Department, by rule or regulation, shall provide for the
23 payment of refunds in hardship cases and shall define what
24 types of cases qualify as hardship cases.
25 If no tax is due and no proceeding is pending to
26 determine whether such distributor, receiver, or supplier is
27 indebted to the Department for tax, the credit memorandum so
28 issued may be assigned and set over by the lawful holder
29 thereof, subject to reasonable rules of the Department, to
30 any other licensed distributor, receiver, or supplier who is
31 subject to this Act, and the amount thereof applied by the
32 Department against any tax due or to become due under this
33 Act from such assignee.
34 If the payment for which the distributor's, receiver's,
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1 or supplier's claim is filed is held in the protest fund of
2 the State Treasury during the pendency of the claim for
3 credit proceedings pursuant to the order of the court in
4 accordance with Section 2a of the State Officers and
5 Employees Money Disposition Act "An Act in relation to the
6 payment and disposition of moneys received by officers and
7 employees of the State of Illinois by virtue of their office
8 or employment", approved June 9, 1911, and if it is
9 determined by the Department or by the final order of a
10 reviewing court under the Administrative Review Law that the
11 claimant is entitled to all or a part of the credit claimed,
12 the claimant, instead of receiving a credit memorandum from
13 the Department, shall receive a cash refund from the protest
14 fund as provided for in Section 2a of the State Officers and
15 Employees Money Disposition Act "An Act in relation to the
16 payment and disposition of moneys received by officers and
17 employees of the State of Illinois by virtue of their office
18 or employment".
19 If any person ceases to be licensed as a distributor,
20 receiver, or supplier while still holding an unused credit
21 memorandum issued under this Act, such person may, at his
22 election (instead of assigning the credit memorandum to a
23 licensed distributor, licensed receiver, or licensed supplier
24 under this Act), surrender such unused credit memorandum to
25 the Department and receive a refund of the amount to which
26 such person is entitled.
27 (Source: P.A. 87-205; 88-480.)
28 (35 ILCS 505/13a.7) (from Ch. 120, par. 429a7)
29 Sec. 13a.7. Notwithstanding the provisions for credit
30 memoranda, credits or refunds contained in Section 13a.3 of
31 this Act, no credit memorandum, credit or refund shall be
32 allowed or made based upon a return filed more than 4 years
33 one year after the due date of the such return or the date
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1 the return is filed, whichever is later.
2 (Source: P.A. 85-293.)
3 (35 ILCS 505/13a.8 new)
4 Sec. 13a.8. Any receiver who has paid the tax imposed by
5 Section 2a of this Act (either directly to the Department or
6 to another licensed receiver) upon fuel exported or sold
7 under the exemptions provided in Section 2a may file a claim
8 for credit to recover the amount so paid. The claims shall
9 be made to the Department, duly verified by the claimant (or
10 by the claimant's legal representative if the claimant has
11 died or become a person under legal disability), upon forms
12 prescribed by the Department. The claim shall state such
13 facts relating to the purchase, importation, manufacture,
14 production, export, or sale of the fuel by the claimant as
15 the Department may deem necessary together with such other
16 information as the Department may reasonably require. The
17 Department may investigate the correctness of the facts
18 stated in the claims as it deems necessary. When the
19 Department approves a claim, the Department shall issue a
20 credit memorandum to the receiver who made the payment for
21 which the credit is being given or, if the receiver has died
22 or become incompetent, to the receiver's legal
23 representative. The amount of the credit memorandum shall be
24 credited against any tax due or to become due under this Act
25 from the receiver who made the payment for which credit has
26 been given.
27 Any credit or refund that is allowed under this Section
28 shall bear interest at the rate and in the manner specified
29 in the Uniform Penalty and Interest Act.
30 In case the receiver requests and the Department
31 determines that the claimant is entitled to a refund, the
32 refund shall be made only from such appropriation as may be
33 available for that purpose. If it appears unlikely that the
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1 amount appropriated would permit everyone having a claim
2 allowed during the period covered by such appropriation to
3 elect to receive a cash refund, the Department, by rule or
4 regulation, shall provide for the payment of refunds in
5 hardship cases and shall define what types of cases qualify
6 as hardship cases.
7 If no tax is due and no proceeding is pending to
8 determine whether the receiver is indebted to the Department
9 for tax, the credit memorandum issued may be assigned and set
10 over by the lawful holder thereof, subject to reasonable
11 rules of the Department, to any other licensed receiver who
12 is subject to this Act, and the amount thereof applied by the
13 Department against any tax due or to become due under this
14 Act from such assignee.
15 If the payment for which the receiver's claim is filed is
16 held in the protest fund of the State Treasury during the
17 pendency of the claim for credit proceedings under an order
18 of the court in accordance with Section 2a of the State
19 Officers and Employees Money Disposition Act and if it is
20 determined by the Department or by the final order of a
21 reviewing court under the Administrative Review Law that the
22 claimant is entitled to all or a part of the credit claimed,
23 the claimant, instead of receiving a credit memorandum from
24 the Department, shall receive a cash refund from the protest
25 fund as provided for in Section 2a of the State Officers and
26 Employees Money Disposition Act.
27 If any person ceases to be licensed as a receiver while
28 still holding an unused credit memorandum issued under this
29 Act, that person may, at his or her election (instead of
30 assigning the credit memorandum to a licensed receiver under
31 this Act), surrender the unused credit memorandum to the
32 Department and receive a refund of the amount to which such
33 person is entitled.
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1 Section 35. The Messages Tax Act is amended by changing
2 Section 11 as follows:
3 (35 ILCS 610/11) (from Ch. 120, par. 467.11)
4 Sec. 11. All information received by the Department from
5 returns filed under this Act, or from any investigations
6 conducted under this Act, shall be confidential, except for
7 official purposes, and any person who divulges any such
8 information in any manner, except in accordance with a proper
9 judicial order or as otherwise provided by law, shall be
10 guilty of a Class B misdemeanor.
11 Provided, that nothing contained in this Act shall
12 prevent the Director from publishing or making available to
13 the public the names and addresses of taxpayers filing
14 returns under this Act, or from publishing or making
15 available reasonable statistics concerning the operation of
16 the tax wherein the contents of returns are grouped into
17 aggregates in such a way that the information contained in
18 any individual return shall not be disclosed.
19 And provided, that nothing contained in this Act shall
20 prevent the Director from making available to the United
21 States Government or any officer or agency thereof, for
22 exclusively official purposes, information received by the
23 Department in the administration of this Act.
24 The furnishing upon request of the Auditor General, or
25 his authorized agents, for official use, of returns filed and
26 information related thereto under this Act is deemed to be an
27 official purpose within the meaning of this Section.
28 The Director may make available to any State agency,
29 including the Illinois Supreme Court, which licenses persons
30 to engage in any occupation, information that a person
31 licensed by such agency has failed to file returns under this
32 Act or pay the tax, penalty and interest shown therein, or
33 has failed to pay any final assessment of tax, penalty or
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1 interest due under this Act. An assessment is final when all
2 proceedings in court for review of such assessment have
3 terminated or the time for the taking thereof has expired
4 without such proceedings being instituted.
5 The Director shall make available for public inspection
6 in the Department's principal office and for publication, at
7 cost, administrative decisions issued on or after January 1,
8 1995. These decisions are to be made available in a manner so
9 that the following taxpayer information is not disclosed:
10 (1) The names, addresses, and identification
11 numbers of the taxpayer, related entities, and employees.
12 (2) At the sole discretion of the Director, trade
13 secrets or other confidential information identified as
14 such by the taxpayer, no later than 30 days after receipt
15 of an administrative decision, by such means as the
16 Department shall provide by rule.
17 The Director shall determine the appropriate extent of
18 the deletions allowed in paragraph (2). In the event the
19 taxpayer does not submit deletions, the Director shall make
20 only the deletions specified in paragraph (1).
21 The Director shall make available for public inspection
22 and publication an administrative decision within 180 days
23 after the issuance of the administrative decision. The term
24 "administrative decision" has the same meaning as defined in
25 Section 3-101 of Article III of the Code of Civil Procedure.
26 Costs collected under this Section shall be paid into the Tax
27 Compliance and Administration Fund.
28 Nothing contained in this Act shall prevent the Director
29 from divulging information to any person pursuant to a
30 request or authorization made by the taxpayer or by an
31 authorized representative of the taxpayer.
32 (Source: P.A. 88-669, eff. 11-29-94.)
33 Section 40. The Gas Revenue Tax Act is amended by
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1 changing Section 11 as follows:
2 (35 ILCS 615/11) (from Ch. 120, par. 467.26)
3 Sec. 11. All information received by the Department from
4 returns filed under this Act, or from any investigations
5 conducted under this Act, shall be confidential, except for
6 official purposes, and any person who divulges any such
7 information in any manner, except in accordance with a proper
8 judicial order or as otherwise provided by law, shall be
9 guilty of a Class B misdemeanor.
10 Provided, that nothing contained in this Act shall
11 prevent the Director from publishing or making available to
12 the public the names and addresses of taxpayers filing
13 returns under this Act, or from publishing or making
14 available reasonable statistics concerning the operation of
15 the tax wherein the contents of returns are grouped into
16 aggregates in such a way that the information contained in
17 any individual return shall not be disclosed.
18 And provided, that nothing contained in this Act shall
19 prevent the Director from making available to the United
20 States Government or any officer or agency thereof, for
21 exclusively official purposes, information received by the
22 Department in the administration of this Act.
23 The furnishing upon request of the Auditor General, or
24 his authorized agents, for official use, of returns filed and
25 information related thereto under this Act is deemed to be an
26 official purpose within the meaning of this Section.
27 The Director may make available to any State agency,
28 including the Illinois Supreme Court, which licenses persons
29 to engage in any occupation, information that a person
30 licensed by such agency has failed to file returns under this
31 Act or pay the tax, penalty and interest shown therein, or
32 has failed to pay any final assessment of tax, penalty or
33 interest due under this Act. An assessment is final when all
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1 proceedings in court for review of such assessment have
2 terminated or the time for the taking thereof has expired
3 without such proceedings being instituted.
4 The Director shall make available for public inspection
5 in the Department's principal office and for publication, at
6 cost, administrative decisions issued on or after January 1,
7 1995. These decisions are to be made available in a manner so
8 that the following taxpayer information is not disclosed:
9 (1) The names, addresses, and identification
10 numbers of the taxpayer, related entities, and employees.
11 (2) At the sole discretion of the Director, trade
12 secrets or other confidential information identified as
13 such by the taxpayer, no later than 30 days after receipt
14 of an administrative decision, by such means as the
15 Department shall provide by rule.
16 The Director shall determine the appropriate extent of
17 the deletions allowed in paragraph (2). In the event the
18 taxpayer does not submit deletions, the Director shall make
19 only the deletions specified in paragraph (1).
20 The Director shall make available for public inspection
21 and publication an administrative decision within 180 days
22 after the issuance of the administrative decision. The term
23 "administrative decision" has the same meaning as defined in
24 Section 3-101 of Article III of the Code of Civil Procedure.
25 Costs collected under this Section shall be paid into the Tax
26 Compliance and Administration Fund.
27 Nothing contained in this Act shall prevent the Director
28 from divulging information to any person pursuant to a
29 request or authorization made by the taxpayer or by an
30 authorized representative of the taxpayer.
31 (Source: P.A. 88-669, eff. 11-29-94.)
32 Section 45. The Public Utilities Revenue Act is amended
33 by changing Section 11 as follows:
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1 (35 ILCS 620/11) (from Ch. 120, par. 478)
2 Sec. 11. All information received by the Department from
3 returns filed under this Act, or from any investigations
4 conducted under this Act, shall be confidential, except for
5 official purposes, and any person who divulges any such
6 information in any manner, except in accordance with a proper
7 judicial order or as otherwise provided by law, shall be
8 guilty of a Class B misdemeanor.
9 Provided, that nothing contained in this Act shall
10 prevent the Director from publishing or making available to
11 the public the names and addresses of taxpayers filing
12 returns under this Act, or from publishing or making
13 available reasonable statistics concerning the operation of
14 the tax wherein the contents of returns are grouped into
15 aggregates in such a way that the information contained in
16 any individual return shall not be disclosed.
17 And provided, that nothing contained in this Act shall
18 prevent the Director from making available to the United
19 States Government or any officer or agency thereof, for
20 exclusively official purposes, information received by the
21 Department in the administration of this Act.
22 The furnishing upon request of the Auditor General, or
23 his authorized agents, for official use, of returns filed and
24 information related thereto under this Act is deemed to be an
25 official purpose within the meaning of this Section.
26 The Director may make available to any State agency,
27 including the Illinois Supreme Court, which licenses persons
28 to engage in any occupation, information that a person
29 licensed by such agency has failed to file returns under this
30 Act or pay the tax, penalty and interest shown therein, or
31 has failed to pay any final assessment of tax, penalty or
32 interest due under this Act. An assessment is final when all
33 proceedings in court for review of such assessment have
34 terminated or the time for the taking thereof has expired
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1 without such proceedings being instituted.
2 The Director shall make available for public inspection
3 in the Department's principal office and for publication, at
4 cost, administrative decisions issued on or after January 1,
5 1995. These decisions are to be made available in a manner so
6 that the following taxpayer information is not disclosed:
7 (1) The names, addresses, and identification
8 numbers of the taxpayer, related entities, and employees.
9 (2) At the sole discretion of the Director, trade
10 secrets or other confidential information identified as
11 such by the taxpayer, no later than 30 days after receipt
12 of an administrative decision, by such means as the
13 Department shall provide by rule.
14 The Director shall determine the appropriate extent of
15 the deletions allowed in paragraph (2). In the event the
16 taxpayer does not submit deletions, the Director shall make
17 only the deletions specified in paragraph (1).
18 The Director shall make available for public inspection
19 and publication an administrative decision within 180 days
20 after the issuance of the administrative decision. The term
21 "administrative decision" has the same meaning as defined in
22 Section 3-101 of Article III of the Code of Civil Procedure.
23 Costs collected under this Section shall be paid into the Tax
24 Compliance and Administration Fund.
25 Nothing contained in this Act shall prevent the Director
26 from divulging information to any person pursuant to a
27 request or authorization made by the taxpayer or by an
28 authorized representative of the taxpayer.
29 (Source: P.A. 88-669, eff. 11-29-94.)
30 Section 50. The Water Company Invested Capital Tax Act
31 is amended by changing Section 11 as follows:
32 (35 ILCS 625/11) (from Ch. 120, par. 1421)
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1 Sec. 11. All information received by the Department from
2 returns filed under this Act, or from any investigations
3 conducted under this Act, shall be confidential, except for
4 official purposes, and any person who divulges any such
5 information in any manner, except in accordance with a proper
6 judicial order or as otherwise provided by law, shall be
7 guilty of a Class B misdemeanor.
8 Nothing contained in this Act shall prevent the Director
9 from publishing or making available to the public the names
10 and addresses of taxpayers filing returns under this Act, or
11 from publishing or making available reasonable statistics
12 concerning the operation of the tax wherein the contents of
13 returns are grouped into aggregates in such a way that the
14 information contained in any individual return shall not be
15 disclosed.
16 Nothing contained in this Act shall prevent the Director
17 from making available to the United States Government or any
18 officer or agency thereof, for exclusively official purposes,
19 information received by the Department in the administration
20 of this Act.
21 The furnishing upon request of the Auditor General, or
22 his authorized agents, for official use, of returns filed and
23 information related thereto under this Act is deemed to be an
24 official purpose within the meaning of this Section.
25 The Director may make available to any State agency,
26 including the Illinois Supreme Court, which licenses persons
27 to engage in any occupation, information that a person
28 licensed by such agency has failed to file returns under this
29 Act or pay the tax, penalty and interest shown therein, or
30 has failed to pay any final assessment of tax, penalty or
31 interest due under this Act. An assessment is final when all
32 proceedings in court for review of such assessment have
33 terminated or the time for the taking thereof has expired
34 without such proceedings being instituted.
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1 Nothing contained in this Act shall prevent the Director
2 from divulging information to any person pursuant to a
3 request or authorization made by the taxpayer or by an
4 authorized representative of the taxpayer.
5 (Source: P.A. 83-1415.)
6 Section 55. The Telecommunications Excise Tax Act is
7 amended by changing Section 15 as follows:
8 (35 ILCS 630/15) (from Ch. 120, par. 2015)
9 Sec. 15. Confidential information. All information
10 received by the Department from returns filed under this
11 Article, or from any investigations conducted under this
12 Article, shall be confidential, except for official purposes,
13 and any person who divulges any such information in any
14 manner, except in accordance with a proper judicial order or
15 as otherwise provided by law, shall be guilty of a Class B
16 misdemeanor.
17 Provided, that nothing contained in this Article shall
18 prevent the Director from publishing or making available to
19 the public the names and addresses of retailers or taxpayers
20 filing returns under this Article, or from publishing or
21 making available reasonable statistics concerning the
22 operation of the tax wherein the contents of returns are
23 grouped into aggregates in such a way that the information
24 contained in any individual return shall not be disclosed.
25 And provided, that nothing contained in this Article
26 shall prevent the Director from making available to the
27 United States Government or the government of any other
28 state, or any officer or agency thereof, for exclusively
29 official purposes, information received by the Department in
30 the administration of this Article, if such other
31 governmental agency agrees to divulge requested tax
32 information to the Department.
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1 The furnishing upon request of the Auditor General, or
2 his authorized agents, for official use, of returns filed and
3 information related thereto under this Article is deemed to
4 be an official purpose within the meaning of this Section.
5 The Director shall make available for public inspection
6 in the Department's principal office and for publication, at
7 cost, administrative decisions issued on or after January 1,
8 1995. These decisions are to be made available in a manner so
9 that the following taxpayer information is not disclosed:
10 (1) The names, addresses, and identification
11 numbers of the taxpayer, related entities, and employees.
12 (2) At the sole discretion of the Director, trade
13 secrets or other confidential information identified as
14 such by the taxpayer, no later than 30 days after receipt
15 of an administrative decision, by such means as the
16 Department shall provide by rule.
17 The Director shall determine the appropriate extent of
18 the deletions allowed in paragraph (2). In the event the
19 taxpayer does not submit deletions, the Director shall make
20 only the deletions specified in paragraph (1).
21 The Director shall make available for public inspection
22 and publication an administrative decision within 180 days
23 after the issuance of the administrative decision. The term
24 "administrative decision" has the same meaning as defined in
25 Section 3-101 of Article III of the Code of Civil Procedure.
26 Costs collected under this Section shall be paid into the Tax
27 Compliance and Administration Fund.
28 Nothing contained in this Act shall prevent the Director
29 from divulging information to any person pursuant to a
30 request or authorization made by the taxpayer or by an
31 authorized representative of the taxpayer.
32 (Source: P.A. 88-669, eff. 11-29-94.)
33 Section 60. The Counties Code is amended by changing
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1 Section 3-5018 and 4-12002 as follows:
2 (55 ILCS 5/3-5018) (from Ch. 34, par. 3-5018)
3 Sec. 3-5018. Fees. The recorder elected as provided for
4 in this Division shall receive such fees as are or may be
5 provided for him by law, in case of provision therefor:
6 otherwise he shall receive the same fees as are or may be
7 provided in this Section, except when increased by county
8 ordinance pursuant to the provisions of this Section, to be
9 paid to the county clerk for his services in the office of
10 recorder for like services.
11 For recording deeds or other instruments $12 for the
12 first 4 pages thereof, plus $1 for each additional page
13 thereof, plus $1 for each additional document number therein
14 noted. The aggregate minimum fee for recording any one
15 instrument shall not be less than $12.
16 For recording deeds or other instruments wherein the
17 premises affected thereby are referred to by document number
18 and not by legal description a fee of $1 in addition to that
19 hereinabove referred to for each document number therein
20 noted.
21 For recording assignments of mortgages, leases or liens
22 $12 for the first 4 pages thereof, plus $1 for each
23 additional page thereof. However, except for leases and
24 liens pertaining to oil, gas and other minerals, whenever a
25 mortgage, lease or lien assignment assigns more than one
26 mortgage, lease or lien document, a $7 fee shall be charged
27 for the recording of each such mortgage, lease or lien
28 document after the first one.
29 For recording maps or plats of additions or subdivisions
30 approved by the county or municipality (including the
31 spreading of the same of record in map case or other proper
32 books) or plats of condominiums $50 for the first page, plus
33 $1 for each additional page thereof except that in the case
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1 of recording a single page, legal size 8 1/2 x 14, plat of
2 survey in which there are no more than two lots or parcels of
3 land, the fee shall be $12. In each county where such maps
4 or plats are to be recorded, the recorder may require the
5 same to be accompanied by such number of exact, true and
6 legible copies thereof as the recorder deems necessary for
7 the efficient conduct and operation of his office.
8 There will be no fee for tax liens, releases, or
9 judgments filed by the State of Illinois Department of
10 Revenue. For tax lien releases presented for recordation by
11 anyone other than the State of Illinois Department of
12 Revenue, the fee to record such release will be $23.
13 For certified copies of records the same fees as for
14 recording, but in no case shall the fee for a certified copy
15 of a map or plat of an addition, subdivision or otherwise
16 exceed $10.
17 Each certificate of such recorder of the recording of the
18 deed or other writing and of the date of recording the same
19 signed by such recorder, shall be sufficient evidence of the
20 recording thereof, and such certificate including the
21 indexing of record, shall be furnished upon the payment of
22 the fee for recording the instrument, and no additional fee
23 shall be allowed for the certificate or indexing.
24 The recorder shall charge an additional fee, in an amount
25 equal to the fee otherwise provided by law, for recording a
26 document (other than a document filed under the Plat Act or
27 the Uniform Commercial Code) that does not conform to the
28 following standards:
29 (1) The document shall consist of one or more
30 individual sheets measuring 8.5 inches by 11 inches, not
31 permanently bound and not a continuous form. Graphic
32 displays accompanying a document to be recorded that
33 measure up to 11 inches by 17 inches shall be recorded
34 without charging an additional fee.
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1 (2) The document shall be legibly printed in black
2 ink, by hand, type, or computer. Signatures and dates
3 may be in contrasting colors if they will reproduce
4 clearly.
5 (3) The document shall be on white paper of not
6 less than 20-pound weight and shall have a clean margin
7 of at least one-half inch on the top, the bottom, and
8 each side. Margins may be used for non-essential
9 notations that will not affect the validity of the
10 document, including but not limited to form numbers, page
11 numbers, and customer notations.
12 (4) The first page of the document shall contain a
13 blank space, measuring at least 3 inches by 5 inches,
14 from the upper right corner.
15 (5) The document shall not have any attachment
16 stapled or otherwise affixed to any page.
17 A document that does not conform to these standards shall not
18 be recorded except upon payment of the additional fee
19 required under this paragraph. This paragraph, as amended by
20 this amendatory Act of 1995, applies only to documents dated
21 after the effective date of this amendatory Act of 1995.
22 The county board of any county may provide for an
23 additional charge of $3 for filing every instrument, paper,
24 or notice for record, in order to defray the cost of
25 converting the county recorder's document storage system to
26 computers or micrographics.
27 A special fund shall be set up by the treasurer of the
28 county and such funds collected pursuant to Public Act
29 83-1321 shall be used solely for a document storage system to
30 provide the equipment, materials and necessary expenses
31 incurred to help defray the costs of implementing and
32 maintaining such a document records system.
33 The foregoing fees allowed by this Section are the
34 maximum fees that may be collected from any officer, agency,
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1 department or other instrumentality of the State. The county
2 board may, however, by ordinance, increase the fees allowed
3 by this Section and collect such increased fees from all
4 persons and entities other than officers, agencies,
5 departments and other instrumentalities of the State if the
6 increase is justified by an acceptable cost study showing
7 that the fees allowed by this Section are not sufficient to
8 cover the cost of providing the service.
9 A statement of the costs of providing each service,
10 program and activity shall be prepared by the county board.
11 All supporting documents shall be public record and subject
12 to public examination and audit. All direct and indirect
13 costs, as defined in the United States Office of Management
14 and Budget Circular A-87, may be included in the
15 determination of the costs of each service, program and
16 activity.
17 (Source: P.A. 88-691, eff. 1-24-95; 89-160, eff. 7-19-95.)
18 (55 ILCS 5/4-12002) (from Ch. 34, par. 4-12002)
19 Sec. 4-12002. Fees of recorder in third class counties.
20 The fees of the recorder in counties of the third class for
21 recording deeds or other instruments in writing and maps of
22 plats of additions, subdivisions or otherwise, and for
23 certifying copies of records, shall be paid in advance and
24 shall be as follows:
25 For recording deeds or other instruments $20 for the
26 first 2 pages thereof, plus $2 for each additional page
27 thereof. The aggregate minimum fee for recording any one
28 instrument shall not be less than $20.
29 For recording deeds or other instruments wherein the
30 premises affected thereby are referred to by document number
31 and not by legal description the recorder shall charge a fee
32 of $4 in addition to that hereinabove referred to for each
33 document number therein noted.
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1 For recording deeds or other instruments wherein more
2 than one tract, parcel or lot is described and such
3 additional tract, or tracts, parcel or parcels, lot or lots
4 is or are described therein as falling in a separate or
5 different addition or subdivision the recorder shall charge
6 as an additional fee, to that herein provided, the sum of $2
7 for each additional addition or subdivision referred to in
8 such deed or instrument.
9 For recording maps or plats of additions, subdivisions or
10 otherwise (including the spreading of the same of record in
11 well bound books) $100 plus $2 for each tract, parcel or lot
12 contained therein.
13 For certified copies of records the same fees as for
14 recording, but in no case shall the fee for a certified copy
15 of a map or plat of an addition, subdivision or otherwise
16 exceed $200.
17 For filing of each release of any chattel mortgage or
18 trust deed which has been filed but not recorded and for
19 indexing the same in the book to be kept for that purpose
20 $10.
21 For processing the sworn or affirmed statement required
22 for filing a deed or assignment of a beneficial interest in a
23 land trust in accordance with Section 3-5020 of this Code,
24 $2.
25 There will be no fee for tax liens, releases, or
26 judgments filed by the State of Illinois Department of
27 Revenue. For tax lien releases presented for recordation by
28 anyone other than the State of Illinois Department of
29 Revenue, the fee to record such release will be $69.
30 The recorder shall charge an additional fee, in an amount
31 equal to the fee otherwise provided by law, for recording a
32 document (other than a document filed under the Plat Act or
33 the Uniform Commercial Code) that does not conform to the
34 following standards:
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1 (1) The document shall consist of one or more
2 individual sheets measuring 8.5 inches by 11 inches, not
3 permanently bound and not a continuous form. Graphic
4 displays accompanying a document to be recorded that
5 measure up to 11 inches by 17 inches shall be recorded
6 without charging an additional fee.
7 (2) The document shall be legibly printed in black
8 ink, by hand, type, or computer. Signatures and dates
9 may be in contrasting colors if they will reproduce
10 clearly.
11 (3) The document shall be on white paper of not
12 less than 20-pound weight and shall have a clean margin
13 of at least one-half inch on the top, the bottom, and
14 each side. Margins may be used only for non-essential
15 notations that will not affect the validity of the
16 document, including but not limited to form numbers, page
17 numbers, and customer notations.
18 (4) The first page of the document shall contain a
19 blank space, measuring at least 3 inches by 5 inches,
20 from the upper right corner.
21 (5) The document shall not have any attachment
22 stapled or otherwise affixed to any page.
23 A document that does not conform to these standards shall not
24 be recorded except upon payment of the additional fee
25 required under this paragraph. This paragraph, as amended by
26 this amendatory Act of 1995, applies only to documents dated
27 after the effective date of this amendatory Act of 1995.
28 The fee requirements of this Section apply to units of
29 local government and school districts.
30 (Source: P.A. 88-691, eff. 1-24-95; 89-160, eff. 7-19-95.)
31 Section 65. The Liquor Control Act of 1934 is amended by
32 changing Section 8-9 as follows:
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1 (235 ILCS 5/8-9) (from Ch. 43, par. 163e)
2 Sec. 8-9. Tax information; confidentiality. All
3 information received by the Department from returns filed
4 under this Act, or from any investigation conducted under
5 this Act, shall be confidential, except for official
6 purposes, and any person who divulges any such information in
7 any manner, except in accordance with a proper judicial order
8 or as otherwise provided by law, shall be guilty of a Class B
9 misdemeanor.
10 Nothing in this Act prevents the Director of Revenue from
11 publishing or making available to the public the names and
12 addresses of persons filing returns under this Act, or
13 reasonable statistics concerning the operation of the tax by
14 grouping the contents of returns so that the information in
15 any individual return is not disclosed.
16 Nothing in this Act prevents the Director of Revenue from
17 divulging to the United States Government or the government
18 of any other state, or any officer or agency thereof, for
19 exclusively official purposes, information received by the
20 Department in administering this Act, provided that such
21 other governmental agency agrees to divulge requested tax
22 information to the Department.
23 The furnishing upon request of information obtained by
24 the Department from returns filed under this Act or
25 investigations conducted under this Act to the Illinois
26 Liquor Control Commission for official use is deemed to be an
27 official purpose within the meaning of this Section.
28 The furnishing upon request of the Auditor General, or
29 his authorized agents, for official use, of returns filed and
30 information related thereto under this Act is deemed to be an
31 official purpose within the meaning of this Section.
32 The furnishing of financial information to a home rule
33 unit with a population in excess of 2,000,000 that has
34 imposed a tax similar to that imposed by this Act under its
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1 home rule powers, upon request of the Chief Executive of the
2 home rule unit, is an official purpose within the meaning of
3 this Section, provided the home rule unit agrees in writing
4 to the requirements of this Section. Information so provided
5 is subject to all confidentiality provisions of this Section.
6 The written agreement shall provide for reciprocity,
7 limitations on access, disclosure, and procedures for
8 requesting information.
9 Nothing contained in this Act shall prevent the Director
10 from divulging information to any person pursuant to a
11 request or authorization made by the taxpayer or by an
12 authorized representative of the taxpayer.
13 (Source: P.A. 88-669, eff. 11-29-94.)
14 Section 70. The Environmental Protection Act is amended
15 by changing Section 57.11 as follows:
16 (415 ILCS 5/57.11)
17 Sec. 57.11. Underground Storage Tank Fund; creation.
18 (a) There is hereby created in the State Treasury a
19 special fund to be known as the Underground Storage Tank
20 Fund. There shall be deposited into the Underground Storage
21 Tank Fund all monies received by the Office of the State Fire
22 Marshal as fees for underground storage tanks under Sections
23 4 and 5 of the Gasoline Storage Act and as fees pursuant to
24 the Motor Fuel Tax Law. All amounts held in the Underground
25 Storage Tank Fund shall be invested at interest by the State
26 Treasurer. All income earned from the investments shall be
27 deposited into the Underground Storage Tank Fund no less
28 frequently than quarterly. Moneys in the Underground Storage
29 Tank Fund, pursuant to appropriation, may be used by the
30 Agency and the Office of the State Fire Marshal for the
31 following purposes:
32 (1) To take action authorized under Section 57.12
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1 to recover costs under Section 57.12.
2 (2) To assist in the reduction and mitigation of
3 damage caused by leaks from underground storage tanks,
4 including but not limited to, providing alternative water
5 supplies to persons whose drinking water has become
6 contaminated as a result of those leaks.
7 (3) To be used as a matching amount towards federal
8 assistance relative to the release of petroleum from
9 underground storage tanks.
10 (4) For the costs of administering activities of
11 the Agency and the Office of the State Fire Marshal
12 relative to the Underground Storage Tank Fund.
13 (5) For payment of costs of corrective action
14 incurred by and indemnification to operators of
15 underground storage tanks as provided in this Title.
16 (6) For a total of 2 demonstration projects in
17 amounts in excess of a $10,000 deductible charge designed
18 to assess the viability of corrective action projects at
19 sites which have experienced contamination from petroleum
20 releases. Such demonstration projects shall be conducted
21 in accordance with the provision of this Title.
22 (7) Subject to appropriation, moneys in the
23 Underground Storage Tank Fund may also be used by the
24 Department of Revenue for the costs of administering its
25 activities relative to the Fund and for refunds provided
26 for in Section 13a.8 of the Motor Fuel Tax Act.
27 (b) Moneys in the Underground Storage Tank Fund may,
28 pursuant to appropriation, be used by the Office of the State
29 Fire Marshal or the Agency to take whatever emergency action
30 is necessary or appropriate to assure that the public health
31 or safety is not threatened whenever there is a release or
32 substantial threat of a release of petroleum from an
33 underground storage tank and for the costs of administering
34 its activities relative to the Underground Storage Tank Fund.
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1 (c) Beginning July 1, 1993, the Governor shall certify
2 to the State Comptroller and State Treasurer the monthly
3 amount necessary to pay debt service on State obligations
4 issued pursuant to Section 6 of the General Obligation Bond
5 Act. On the last day of each month, the Comptroller shall
6 order transferred and the Treasurer shall transfer from the
7 Underground Storage Tank Fund to the General Obligation Bond
8 Retirement and Interest Fund the amount certified by the
9 Governor, plus any cumulative deficiency in those transfers
10 for prior months.
11 (Source: P.A. 88-496.)
12 Section 75. The Environmental Impact Fee Law is amended
13 by changing Section 325 as follows:
14 (415 ILCS 125/325)
15 (Section scheduled to be repealed on January 1, 2003)
16 Sec. 325. Incorporation of other Acts. The provisions
17 of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
18 6b, 6c, 8, 9, 10 and 12 (except to the extent to which the
19 minimum notice requirement for hearings conflicts with that
20 provided for in Section 16 of the Motor Fuel Tax Law), of the
21 Retailers' Occupation Tax Act that are not inconsistent with
22 this Act, and Section 3-7 of the Uniform Penalty and Interest
23 Act shall apply as far as practicable, to the subject matter
24 of this Law to the same extent as if those provisions were
25 included in this Law.
26 In addition, Sections 12, 12a, 13a.8, 14, 15, 16, 17, and
27 18 of the Motor Fuel Tax Law shall apply as far as
28 practicable, to the subject matter of this Law to the same
29 extent as if those provisions were included in this Law.
30 References to "taxes" in these incorporated Sections
31 shall be construed to apply to the administration, payment,
32 and remittance of all fees under this Law.
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1 (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96.)
2 (35 ILCS 505/4c rep.)
3 Section 90. The Motor Fuel Tax Law is amended by
4 repealing Section 4c.
5 Section 95. No acceleration or delay. Where this Act
6 makes changes in a statute that is represented in this Act by
7 text that is not yet or no longer in effect (for example, a
8 Section represented by multiple versions), the use of that
9 text does not accelerate or delay the taking effect of (i)
10 the changes made by this Act or (ii) provisions derived from
11 any other Public Act.
12 Section 99. Effective date. This Act takes effect upon
13 becoming law.
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1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 5/917 from Ch. 120, par. 9-917
4 35 ILCS 105/9 from Ch. 120, par. 439.9
5 35 ILCS 120/3 from Ch. 120, par. 442
6 35 ILCS 120/11 from Ch. 120, par. 450
7 35 ILCS 130/10b from Ch. 120, par. 453.10b
8 35 ILCS 135/20 from Ch. 120, par. 453.50
9 35 ILCS 505/3 from Ch. 120, par. 419
10 35 ILCS 505/3a from Ch. 120, par. 419a
11 35 ILCS 505/3b from Ch. 120, par. 419b
12 35 ILCS 505/3c from Ch. 120, par. 419b.1
13 35 ILCS 505/13 from Ch. 120, par. 429
14 35 ILCS 505/13a.7 from Ch. 120, par. 429a7
15 35 ILCS 505/13a.8 new
16 35 ILCS 610/11 from Ch. 120, par. 467.11
17 35 ILCS 615/11 from Ch. 120, par. 467.26
18 35 ILCS 620/11 from Ch. 120, par. 478
19 35 ILCS 625/11 from Ch. 120, par. 1421
20 35 ILCS 630/15 from Ch. 120, par. 2015
21 55 ILCS 5/3-5018 from Ch. 34, par. 3-5018
22 55 ILCS 5/4-12002 from Ch. 34, par. 4-12002
23 235 ILCS 5/8-9 from Ch. 43, par. 163e
24 415 ILCS 5/57.11
25 415 ILCS 125/325
26 35 ILCS 505/4c rep.