State of Illinois
92^nd General Assembly
Legislation

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92_HB5686enr

 
HB5686 Enrolled                                LRB9213370REmb

 1        AN ACT in relation to State government.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4                              Article 1

 5        Section 1-1.  Short title.  This Act may be cited as  the
 6    FY2003 Budget Implementation (State Finance) Act.

 7        Section  1-5.  Purpose.  It is the purpose of this Act to
 8    make changes relating to State finance that are necessary  to
 9    implement the State's FY2003 budget.

10                              Article 5

11        Section  5-5.  The State Employees Group Insurance Act of
12    1971 is amended by changing Section 8 as follows:

13        (5 ILCS 375/8) (from Ch. 127, par. 528)
14        Sec. 8.  Eligibility.
15        (a)  Each member eligible under the  provisions  of  this
16    Act  and  any  rules  and regulations promulgated and adopted
17    hereunder by the Director shall become  immediately  eligible
18    and  covered  for  all benefits available under the programs.
19    Members electing coverage for eligible dependents shall  have
20    the   coverage   effective  immediately,  provided  that  the
21    election is properly filed in accordance with required filing
22    dates and procedures specified by the Director.
23             (1)  Every  member  originally  eligible  to   elect
24        dependent  coverage,  but  not  electing  it  during  the
25        original  eligibility  period,  may  subsequently  obtain
26        dependent  coverage  only  in  the  event of a qualifying
27        change   in   status,   special    enrollment,    special
 
HB5686 Enrolled             -2-                LRB9213370REmb
 1        circumstance  as  defined  by the Director, or during the
 2        annual Benefit Choice Period.
 3             (2)  Members described above being transferred  from
 4        previous  coverage  towards  which  the  State  has  been
 5        contributing   shall   be   transferred   regardless   of
 6        preexisting   conditions,   waiting   periods,  or  other
 7        requirements that  might  jeopardize  claim  payments  to
 8        which they would otherwise have been entitled.
 9             (3)  Eligible  and covered members that are eligible
10        for coverage as dependents except for the fact  of  being
11        members  shall  be  transferred  to,  and  covered under,
12        dependent status regardless  of  preexisting  conditions,
13        waiting   periods,   or  other  requirements  that  might
14        jeopardize claim payments to which they  would  otherwise
15        have  been  entitled  upon cessation of member status and
16        the election of dependent coverage by a  member  eligible
17        to elect that coverage.
18        (b)  New  employees  shall be immediately insured for the
19    basic group life insurance and  covered  by  the  program  of
20    health  benefits  on  the  first day of active State service.
21    Optional  coverages  or  benefits,  if  elected  during   the
22    relevant  eligibility  period,  will  become effective on the
23    date of employment.  Optional coverages or  benefits  applied
24    for  after  the eligibility period will be effective, subject
25    to satisfactory evidence of insurability when applicable,  or
26    other  necessary qualifications, pursuant to the requirements
27    of the applicable benefit program, unless there is  a  change
28    in  status  that  would  confer new eligibility for change of
29    enrollment under rules established supplementing this Act, in
30    which  event  application  must  be  made  within   the   new
31    eligibility period.
32        (c)  As  to  the group health benefits program contracted
33    to begin or  continue  after  June  30,  1973,  each  retired
34    employee  shall  become  immediately eligible and covered for
 
HB5686 Enrolled             -3-                LRB9213370REmb
 1    all benefits available under that program.  Retired employees
 2    may elect coverage for eligible dependents and shall have the
 3    coverage effective immediately, provided that the election is
 4    properly filed in accordance with required filing  dates  and
 5    procedures specified by the Director.
 6        Where  husband  and  wife are both eligible members, each
 7    shall be enrolled as a member and coverage on their  eligible
 8    dependent  children,  if any, may be under the enrollment and
 9    election of either.
10        Regardless of  other  provisions  herein  regarding  late
11    enrollment  or  other  qualifications,  as  appropriate,  the
12    Director  may  periodically authorize open enrollment periods
13    for each of the benefit programs at which  time  each  member
14    may  elect  enrollment or change of enrollment without regard
15    to  age,  sex,  health,  or  other  qualification  under  the
16    conditions as may be  prescribed  in  rules  and  regulations
17    supplementing  this Act.  Special open enrollment periods may
18    be declared by the Director for  certain  members  only  when
19    special circumstances occur that affect only those members.
20        (d)  Beginning   with   fiscal  year  2003  and  for  all
21    subsequent  years,  eligible  members  may   elect   not   to
22    participate  in  the program of health benefits as defined in
23    this Act.  The  election  must  be  made  during  the  annual
24    benefit  choice  period,  subject  to  the conditions in this
25    subsection.
26             (1)  Members must furnish proof  of  health  benefit
27        coverage,  either comprehensive major medical coverage or
28        comprehensive managed care plan, from a source other than
29        the Department of Central Management Services in order to
30        elect not to participate in the program.
31             (2)  Members may  re-enroll  in  the  Department  of
32        Central  Management  Services  program of health benefits
33        upon showing a qualifying change in status, as defined in
34        the U.S.  Internal  Revenue  Code,  without  evidence  of
 
HB5686 Enrolled             -4-                LRB9213370REmb
 1        insurability  and  with  no  limitations  on coverage for
 2        pre-existing conditions, provided that there  was  not  a
 3        break in coverage of more than 63 days.
 4             (3)  Members  may  also  re-enroll in the program of
 5        health benefits during any annual benefit choice  period,
 6        without evidence of insurability.
 7             (4)  Members  who  elect  not  to participate in the
 8        program of health benefits shall be furnished  a  written
 9        explanation  of  the requirements and limitations for the
10        election not  to  participate  in  the  program  and  for
11        re-enrolling  in  the program. The explanation shall also
12        be included in the annual benefit choice options booklets
13        furnished to members.
14    (Source: P.A. 91-390, eff. 7-30-99.)

15        Section 5-10.   The  State  Finance  Act  is  amended  by
16    changing  Sections  6z-45,  8.3,  8g,  and 13.2 and by adding
17    Sections 5.570, 5.571, 6z-57, 6z-58, and 8.41 as follows:

18        (30 ILCS 105/5.570 new)
19        Sec. 5.570. The Presidential Library and Museum Operating
20    Fund.

21        (30 ILCS 105/5.571 new)
22        Sec. 5.571.  The Family Care Fund.

23        (30 ILCS 105/6z-45)
24        Sec. 6z-45.  The School Infrastructure Fund.
25        (a)  The School  Infrastructure  Fund  is  created  as  a
26    special fund in the State Treasury.
27        In  addition  to  any  other  deposits authorized by law,
28    beginning January 1, 2000, on the first day of each month, or
29    as soon thereafter as may be practical, the  State  Treasurer
30    and  State  Comptroller  shall transfer the sum of $5,000,000
 
HB5686 Enrolled             -5-                LRB9213370REmb
 1    from the General Revenue Fund to  the  School  Infrastructure
 2    Fund; provided, however, that no such transfers shall be made
 3    from July 1, 2001 through June 30, 2003 2002.
 4        (b)  Subject  to the transfer provisions set forth below,
 5    money in the School Infrastructure Fund shall,  if  and  when
 6    the  State of Illinois incurs any bonded indebtedness for the
 7    construction  of  school  improvements   under   the   School
 8    Construction  Law,  be  set aside and used for the purpose of
 9    paying and discharging annually the principal and interest on
10    that bonded indebtedness then due and  payable,  and  for  no
11    other purpose.
12        In  addition to other transfers to the General Obligation
13    Bond Retirement and Interest Fund made pursuant to Section 15
14    of the General Obligation Bond Act,  upon  each  delivery  of
15    bonds  issued  for  construction of school improvements under
16    the School Construction  Law,  the  State  Comptroller  shall
17    compute  and  certify to the State Treasurer the total amount
18    of principal of, interest on, and premium, if  any,  on  such
19    bonds  during  the  then  current  and each succeeding fiscal
20    year.
21        On or before the  last  day  of  each  month,  the  State
22    Treasurer  and  State  Comptroller  shall  transfer  from the
23    School Infrastructure Fund to  the  General  Obligation  Bond
24    Retirement  and Interest Fund an amount sufficient to pay the
25    aggregate of the principal of, interest on, and  premium,  if
26    any, on the bonds payable on their next payment date, divided
27    by the number of monthly transfers occurring between the last
28    previous  payment  date  (or  the delivery date if no payment
29    date has yet occurred) and the next succeeding payment date.
30        (c)  The surplus, if any, in  the  School  Infrastructure
31    Fund  after  the  payment  of  principal and interest on that
32    bonded indebtedness  then  annually  due  shall,  subject  to
33    appropriation, be used as follows:
34        First  -  to  make  3  payments  to the School Technology
 
HB5686 Enrolled             -6-                LRB9213370REmb
 1    Revolving Loan Fund as follows:
 2             Transfer of $30,000,000 in fiscal year 1999;
 3             Transfer of $20,000,000 in fiscal year 2000; and
 4             Transfer of $10,000,000 in fiscal year 2001.
 5        Second - to pay  the  expenses  of  the  State  Board  of
 6    Education  and the Capital Development Board in administering
 7    programs  under  the  School  Construction  Law,  the   total
 8    expenses not to exceed $1,200,000 in any fiscal year.
 9        Third  -  to  pay  any  amounts due for grants for school
10    construction projects  and  debt  service  under  the  School
11    Construction Law.
12        Fourth  -  to  pay  any amounts due for grants for school
13    maintenance projects under the School Construction Law.
14    (Source: P.A.  91-38,  eff.  6-15-99;  91-711,  eff.  7-1-00;
15    92-11, eff. 6-11-01.)

16        (30 ILCS 105/6z-57 new)
17        Sec. 6z-57. The Presidential Library and Museum Operating
18    Fund.
19        (a)  There  is  created  in  the State treasury a special
20    fund to be known  as  the  Presidential  Library  and  Museum
21    Operating  Fund.  All  moneys received by the Abraham Lincoln
22    Presidential Library and Museum from admission  fees,  retail
23    sales,  and  registration  fees  from  conferences  and other
24    educational programs shall be deposited  into  the  Fund.  In
25    addition,  money shall be deposited into the Fund as provided
26    by law.
27        (b)  Money  in  the  Fund  may  be   used,   subject   to
28    appropriation,  for  the  operational  support of the Abraham
29    Lincoln Presidential Library  and  Museum  and  for  programs
30    related  to  the  Presidential  Library  and Museum at public
31    institutions of higher education.

32        (30 ILCS 105/6z-58 new)
 
HB5686 Enrolled             -7-                LRB9213370REmb
 1        Sec. 6z-58. The Family Care Fund.
 2        (a)  There is created in the State  treasury  the  Family
 3    Care  Fund.  Interest earned by the Fund shall be credited to
 4    the Fund.
 5        (b)  The Fund is  created  solely  for  the  purposes  of
 6    receiving,  investing,  and distributing moneys in accordance
 7    with  an  approved  waiver  under  the  Social  Security  Act
 8    resulting from the Family Care waiver  request  submitted  by
 9    the  Illinois  Department of Public Aid on February 15, 2002.
10    The Fund shall consist of:
11             (1)  All  federal  financial  participation   moneys
12        received pursuant to the approved waiver; and
13             (2)  All  other moneys received by the Fund from any
14        source, including interest thereon.
15        (c)  Subject to appropriation, the  moneys  in  the  Fund
16    shall  be disbursed for reimbursement of medical services and
17    other costs associated with persons receiving  such  services
18    under  the  waiver  due  to  their relationship with children
19    receiving medical services  pursuant  to  Article  V  of  the
20    Illinois  Public  Aid Code or the Children's Health Insurance
21    Program Act.

22        (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
23        Sec. 8.3.  Money in the Road Fund shall, if and when  the
24    State  of  Illinois  incurs  any  bonded indebtedness for the
25    construction of permanent highways, be set aside and used for
26    the purpose of paying and discharging annually the  principal
27    and  interest  on  that  bonded  indebtedness  then  due  and
28    payable,  and  for no other purpose.  The surplus, if any, in
29    the Road Fund after the payment of principal and interest  on
30    that  bonded  indebtedness then annually due shall be used as
31    follows:
32             first --  to  pay  the  cost  of  administration  of
33        Chapters  2  through  10  of  the  Illinois Vehicle Code,
 
HB5686 Enrolled             -8-                LRB9213370REmb
 1        except the cost of administration of Articles I and II of
 2        Chapter 3 of that Code; and
 3             secondly  --  for  expenses  of  the  Department  of
 4        Transportation    for    construction,    reconstruction,
 5        improvement,   repair,   maintenance,   operation,    and
 6        administration   of   highways  in  accordance  with  the
 7        provisions of laws relating thereto, or for  any  purpose
 8        related or incident to and connected therewith, including
 9        the separation of grades of those highways with railroads
10        and  with  highways  and  including the payment of awards
11        made by the Industrial Commission under the terms of  the
12        Workers'   Compensation   Act  or  Workers'  Occupational
13        Diseases Act for injury or death of an  employee  of  the
14        Division of Highways in the Department of Transportation;
15        or  for  the  acquisition  of  land  and  the erection of
16        buildings for highway purposes, including the acquisition
17        of  highway  right-of-way  or   for   investigations   to
18        determine   the  reasonably  anticipated  future  highway
19        needs; or for making of  surveys,  plans,  specifications
20        and estimates for and in the construction and maintenance
21        of  flight  strips  and  of highways necessary to provide
22        access to military and  naval  reservations,  to  defense
23        industries and defense-industry sites, and to the sources
24        of  raw materials and for replacing existing highways and
25        highway connections shut off from general public  use  at
26        military  and  naval  reservations  and  defense-industry
27        sites,  or  for the purchase of right-of-way, except that
28        the State shall be reimbursed in  full  for  any  expense
29        incurred  in  building  the  flight  strips;  or  for the
30        operating and maintaining  of  highway  garages;  or  for
31        patrolling   and   policing   the   public  highways  and
32        conserving the peace; or for any of those purposes or any
33        other purpose that may be provided by law.
34        Appropriations for any of those purposes are payable from
 
HB5686 Enrolled             -9-                LRB9213370REmb
 1    the Road Fund.  Appropriations may also be made from the Road
 2    Fund for the administrative expenses of any State agency that
 3    are related to motor vehicles or arise from the use of  motor
 4    vehicles.
 5        Beginning  with  fiscal year 1980 and thereafter, no Road
 6    Fund  monies  shall  be   appropriated   to   the   following
 7    Departments    or    agencies   of   State   government   for
 8    administration, grants, or operations; but this limitation is
 9    not a restriction upon appropriating for those  purposes  any
10    Road Fund monies that are eligible for federal reimbursement;
11             1.  Department of Public Health;
12             2.  Department  of Transportation, only with respect
13        to subsidies for one-half fare Student Transportation and
14        Reduced Fare for Elderly;
15             3.  Department  of  Central   Management   Services,
16        except  for  expenditures  incurred  for  group insurance
17        premiums of appropriate personnel;
18             4.  Judicial Systems and Agencies.
19        Beginning with fiscal year 1981 and thereafter,  no  Road
20    Fund   monies   shall   be   appropriated  to  the  following
21    Departments   or   agencies   of   State    government    for
22    administration, grants, or operations; but this limitation is
23    not  a  restriction upon appropriating for those purposes any
24    Road Fund monies that are eligible for federal reimbursement:
25             1.  Department   of   State   Police,   except   for
26        expenditures with respect to the Division of Operations;
27             2.  Department of Transportation, only with  respect
28        to Intercity Rail Subsidies and Rail Freight Services.
29        Beginning  with  fiscal year 1982 and thereafter, no Road
30    Fund  monies  shall  be   appropriated   to   the   following
31    Departments    or    agencies   of   State   government   for
32    administration, grants, or operations; but this limitation is
33    not a restriction upon appropriating for those  purposes  any
34    Road Fund monies that are eligible for federal reimbursement:
 
HB5686 Enrolled             -10-               LRB9213370REmb
 1    Department  of Central Management Services, except for awards
 2    made by the Industrial Commission  under  the  terms  of  the
 3    Workers'  Compensation  Act or Workers' Occupational Diseases
 4    Act for injury or death of an employee  of  the  Division  of
 5    Highways in the Department of Transportation.
 6        Beginning  with  fiscal year 1984 and thereafter, no Road
 7    Fund  monies  shall  be   appropriated   to   the   following
 8    Departments    or    agencies   of   State   government   for
 9    administration, grants, or operations; but this limitation is
10    not a restriction upon appropriating for those  purposes  any
11    Road Fund monies that are eligible for federal reimbursement:
12             1.  Department of State Police, except not more than
13        40%  of  the  funds  appropriated  for  the  Division  of
14        Operations;
15             2.  State Officers.
16        Beginning  with  fiscal year 1984 and thereafter, no Road
17    Fund monies shall be appropriated to any Department or agency
18    of State government for administration, grants, or operations
19    except as provided hereafter; but this limitation  is  not  a
20    restriction  upon  appropriating  for those purposes any Road
21    Fund monies that are eligible for federal reimbursement.   It
22    shall  not  be  lawful  to circumvent the above appropriation
23    limitations by governmental reorganization or other  methods.
24    Appropriations  shall  be  made  from  the  Road Fund only in
25    accordance with the provisions of this Section.
26        Money in the Road Fund shall, if and when  the  State  of
27    Illinois  incurs any bonded indebtedness for the construction
28    of permanent highways, be set aside and used for the  purpose
29    of  paying   and  discharging  during  each  fiscal  year the
30    principal and interest on  that  bonded  indebtedness  as  it
31    becomes  due  and  payable  as provided in the Transportation
32    Bond Act, and for no other purpose.  The surplus, if any,  in
33    the  Road Fund after the payment of principal and interest on
34    that bonded indebtedness then annually due shall be  used  as
 
HB5686 Enrolled             -11-               LRB9213370REmb
 1    follows:
 2             first  --  to  pay  the  cost  of  administration of
 3        Chapters 2 through 10 of the Illinois Vehicle Code; and
 4             secondly -- no Road Fund monies derived  from  fees,
 5        excises,  or  license  taxes  relating  to  registration,
 6        operation  and  use  of vehicles on public highways or to
 7        fuels used for the propulsion of those vehicles, shall be
 8        appropriated  or  expended  other  than  for   costs   of
 9        administering  the laws imposing those fees, excises, and
10        license taxes, statutory refunds and adjustments  allowed
11        thereunder,  administrative  costs  of  the Department of
12        Transportation, payment of debts and liabilities incurred
13        in construction and reconstruction of public highways and
14        bridges, acquisition of rights-of-way for and the cost of
15        construction, reconstruction,  maintenance,  repair,  and
16        operation  of  public  highways  and  bridges  under  the
17        direction   and   supervision  of  the  State,  political
18        subdivision, or municipality collecting those monies, and
19        the costs for patrolling and policing the public highways
20        (by  State,  political   subdivision,   or   municipality
21        collecting  that  money) for enforcement of traffic laws.
22        The separation of grades of such highways with  railroads
23        and  costs associated with protection of at-grade highway
24        and railroad crossing shall also be permissible.
25        Appropriations for any of such purposes are payable  from
26    the  Road  Fund  or  the  Grade  Crossing  Protection Fund as
27    provided in Section 8 of the Motor Fuel Tax Law.
28        Except as provided  in  this  paragraph,  beginning  with
29    fiscal year 1991 and thereafter, no Road Fund monies shall be
30    appropriated  to  the  Department  of  State  Police  for the
31    purposes of this Section in excess of its total  fiscal  year
32    1990  Road  Fund  appropriations  for  those  purposes unless
33    otherwise provided in Section 5g of this Act. For fiscal year
34    2003 only, no Road Fund monies shall be appropriated  to  the
 
HB5686 Enrolled             -12-               LRB9213370REmb
 1    Department  of  State Police for the purposes of this Section
 2    in  excess  of  $97,310,000.  It  shall  not  be  lawful   to
 3    circumvent  this limitation on appropriations by governmental
 4    reorganization or other methods unless otherwise provided  in
 5    Section 5g of this Act.
 6        In  fiscal  year  1994,  no  Road  Fund  monies  shall be
 7    appropriated to the Secretary of State for  the  purposes  of
 8    this  Section  in  excess  of the total fiscal year 1991 Road
 9    Fund appropriations to  the  Secretary  of  State  for  those
10    purposes,  plus  $9,800,000.   It  shall  not  be  lawful  to
11    circumvent  this limitation on appropriations by governmental
12    reorganization or other method.
13        Beginning with fiscal year 1995 and thereafter,  no  Road
14    Fund  monies  shall be appropriated to the Secretary of State
15    for the purposes of this  Section  in  excess  of  the  total
16    fiscal year 1994 Road Fund appropriations to the Secretary of
17    State   for  those  purposes.  It  shall  not  be  lawful  to
18    circumvent this limitation on appropriations by  governmental
19    reorganization or other methods.
20        Beginning   with   fiscal  year  2000,  total  Road  Fund
21    appropriations to the Secretary of State for the purposes  of
22    this  Section  shall not exceed the amounts specified for the
23    following fiscal years:
24             Fiscal Year 2000                        $80,500,000;
25             Fiscal Year 2001                        $80,500,000;
26             Fiscal Year 2002                        $80,500,000;
27             Fiscal Year 2003          $130,500,000  $80,500,000;
28             Fiscal Year 2004 and
29               each year thereafter                  $30,500,000.
30        It shall not be lawful to circumvent this  limitation  on
31    appropriations   by   governmental  reorganization  or  other
32    methods.
33        No new program may be initiated in fiscal year  1991  and
34    thereafter  that  is  not  consistent  with  the  limitations
 
HB5686 Enrolled             -13-               LRB9213370REmb
 1    imposed  by this Section for fiscal year 1984 and thereafter,
 2    insofar as appropriation of Road Fund monies is concerned.
 3        Nothing in this Section prohibits transfers from the Road
 4    Fund to the State Construction Account Fund under Section  5e
 5    of this Act.
 6        The additional amounts authorized for expenditure in this
 7    Section  by  this amendatory Act of the 92nd General Assembly
 8    shall be repaid to the Road Fund  from  the  General  Revenue
 9    Fund  in  the  next  succeeding  fiscal year that the General
10    Revenue Fund has a positive budgetary balance, as  determined
11    by  generally  accepted  accounting  principles applicable to
12    government.
13    (Source: P.A. 91-37, eff. 7-1-99; 91-760, eff. 1-1-01.)

14        (30 ILCS 105/8.41 new)
15        Sec. 8.41. Interfund transfers. In order to  address  the
16    fiscal  emergency  resulting  from shortfalls in revenue, the
17    following transfers are authorized from the designated  funds
18    into the General Revenue Fund:
19        (1)  The  Securities  Audit  and Enforcement
20             Fund...................................  $14,000,000
21        (2)  The General Professions Dedicated Fund . $11,000,000
22        (3)  The Underground Storage Tank Fund......  $12,000,000
23        (4)  The Fire Prevention Fund...............  $10,000,000
24        (5)  The Grade Crossing Protection Fund.....   $9,000,000
25        (6)  The  Downstate  Public   Transportation
26             Fund...................................  $10,000,000
27        (7)  The  Nursing Dedicated and Professional
28             Fund...................................   $7,000,000
29        (8)  The  Traffic  and  Criminal  Conviction
30             Surcharge Fund.........................   $6,000,000
31        (9)  The Renewable  Energy  Resources  Trust
32             Fund...................................   $5,000,000
33        (10) The  School  Technology  Revolving Loan
 
HB5686 Enrolled             -14-               LRB9213370REmb
 1             Fund...................................   $5,000,000
 2        (11) The Audit Expense Fund.................   $2,000,000
 3        (12) The Conservation 2000 Fund.............   $8,000,000
 4        (13) The Drivers Education Fund.............   $5,000,000
 5        (14) The  Motor  Vehicle  Theft   Prevention
 6             Trust Fund.............................   $4,000,000
 7        (15) The Park and Conservation Fund.........   $2,000,000
 8        (16) The  Insurance  Producer Administration
 9             Fund...................................   $4,000,000
10        (17) The Agricultural Premium Fund..........   $4,000,000
11        (18) The Health Facility Plan Review Fund...   $4,000,000
12        (19) The State Police Services Fund.........   $3,000,000
13        (20) The  Savings  and  Residential  Finance
14             Regulatory Fund........................   $1,750,000
15        (21) The Insurance Financial Regulation Fund.  $1,000,000
16        (22) The Real Estate License  Administration
17             Fund...................................     $250,000
18        (23) The Illinois Health Facilities Planning
19             Fund...................................   $2,000,000
20        (24) The Natural Areas Acquisition Fund.....   $2,000,000
21        (25) The Appraisal Administration Fund......   $2,000,000
22        (26) The Real Estate Recovery Fund..........   $1,000,000
23        (27) The  Open  Space  Lands Acquisition and
24             Development Fund.......................  $29,000,000
25        (28) The  Illinois  Aquaculture  Development
26             Fund...................................   $1,000,000
27        All such transfers shall be made on July 1, 2002,  or  as
28    soon  thereafter  as  practical.  These transfers may be made
29    notwithstanding any other provision of law to the contrary.

30        (30 ILCS 105/8g)
31        Sec. 8g. Transfers from General Revenue Fund.
32        (a)  In addition to  any  other  transfers  that  may  be
33    provided  for  by  law, as soon as may be practical after the
 
HB5686 Enrolled             -15-               LRB9213370REmb
 1    effective date of this amendatory Act  of  the  91st  General
 2    Assembly,  the  State  Comptroller shall direct and the State
 3    Treasurer shall transfer the  sum  of  $10,000,000  from  the
 4    General  Revenue Fund to the Motor Vehicle License Plate Fund
 5    created by Senate Bill 1028 of the 91st General Assembly.
 6        (b)  In addition to  any  other  transfers  that  may  be
 7    provided  for  by  law, as soon as may be practical after the
 8    effective date of this amendatory Act  of  the  91st  General
 9    Assembly,  the  State  Comptroller shall direct and the State
10    Treasurer shall transfer the  sum  of  $25,000,000  from  the
11    General Revenue Fund to the Fund for Illinois' Future created
12    by Senate Bill 1066 of the 91st General Assembly.
13        (c)  In  addition  to  any  other  transfers  that may be
14    provided for by law, on  August  30  of  each  fiscal  year's
15    license  period, the Illinois Liquor Control Commission shall
16    direct and the State Comptroller and  State  Treasurer  shall
17    transfer   from   the  General  Revenue  Fund  to  the  Youth
18    Alcoholism and Substance  Abuse  Prevention  Fund  an  amount
19    equal to the number of retail liquor licenses issued for that
20    fiscal year multiplied by $50.
21        (d)  The  payments  to programs required under subsection
22    (d) of Section 28.1 of the Horse Racing Act of 1975 shall  be
23    made,  pursuant  to  appropriation,  from  the  special funds
24    referred to in the statutes cited in that subsection,  rather
25    than directly from the General Revenue Fund.
26        Beginning  January  1,  2000,  on  the  first day of each
27    month, or as soon as may be practical thereafter,  the  State
28    Comptroller  shall  direct  and  the  State  Treasurer  shall
29    transfer from the General Revenue Fund to each of the special
30    funds  from  which  payments  are  to  be  made under Section
31    28.1(d) of the Horse Racing Act of 1975 an  amount  equal  to
32    1/12  of  the  annual amount required for those payments from
33    that special fund, which annual amount shall not  exceed  the
34    annual  amount  for those payments from that special fund for
 
HB5686 Enrolled             -16-               LRB9213370REmb
 1    the calendar year 1998.  The special funds to which transfers
 2    shall be made under this subsection (d) include, but are  not
 3    necessarily  limited  to,  the Agricultural Premium Fund; the
 4    Metropolitan Exposition Auditorium and Office Building  Fund;
 5    the Fair and Exposition Fund; the Standardbred Breeders Fund;
 6    the  Thoroughbred  Breeders  Fund; and the Illinois Veterans'
 7    Rehabilitation Fund.
 8        (e)  In addition to  any  other  transfers  that  may  be
 9    provided  for  by  law, as soon as may be practical after the
10    effective date of this amendatory Act  of  the  91st  General
11    Assembly, but in no event later than June 30, 2000, the State
12    Comptroller  shall  direct  and  the  State  Treasurer  shall
13    transfer the sum of $15,000,000 from the General Revenue Fund
14    to the Fund for Illinois' Future.
15        (f)  In  addition  to  any  other  transfers  that may be
16    provided for by law, as soon as may be  practical  after  the
17    effective  date  of  this  amendatory Act of the 91st General
18    Assembly, but in no event later than June 30, 2000, the State
19    Comptroller  shall  direct  and  the  State  Treasurer  shall
20    transfer the sum of $70,000,000 from the General Revenue Fund
21    to the Long-Term Care Provider Fund.
22        (f-1)  In fiscal year 2002,  in  addition  to  any  other
23    transfers  that  may be provided for by law, at the direction
24    of  and  upon  notification  from  the  Governor,  the  State
25    Comptroller  shall  direct  and  the  State  Treasurer  shall
26    transfer amounts not exceeding a total of  $160,000,000  from
27    the General Revenue Fund to the Long-Term Care Provider Fund.
28        (g)  In  addition  to  any  other  transfers  that may be
29    provided for by law, on July 1, 2001, or as  soon  thereafter
30    as  may  be practical, the State Comptroller shall direct and
31    the State Treasurer shall transfer the sum of $1,200,000 from
32    the General Revenue Fund to the Violence Prevention Fund.
33        (h)  In each of fiscal years 2002 through 2007,  but  not
34    thereafter,  in  addition  to any other transfers that may be
 
HB5686 Enrolled             -17-               LRB9213370REmb
 1    provided for by law, the State Comptroller shall  direct  and
 2    the  State  Treasurer  shall  transfer  $5,000,000  from  the
 3    General Revenue Fund to the Tourism Promotion Fund.
 4        (i)  On  or  after July 1, 2001 and until May 1, 2002, in
 5    addition to any other transfers that may be provided  for  by
 6    law,  at  the  direction  of  and  upon notification from the
 7    Governor, the State Comptroller shall direct  and  the  State
 8    Treasurer  shall  transfer  amounts  not exceeding a total of
 9    $80,000,000 from the General  Revenue  Fund  to  the  Tobacco
10    Settlement  Recovery  Fund.  Any amounts so transferred shall
11    be re-transferred by the  State  Comptroller  and  the  State
12    Treasurer  from  the  Tobacco Settlement Recovery Fund to the
13    General  Revenue  Fund  at  the   direction   of   and   upon
14    notification from the Governor, but in any event on or before
15    June 30, 2002.
16        (i-1)  On or after July 1, 2002 and until May 1, 2003, in
17    addition  to  any other transfers that may be provided for by
18    law, at the direction  of  and  upon  notification  from  the
19    Governor,  the  State  Comptroller shall direct and the State
20    Treasurer shall transfer amounts not  exceeding  a  total  of
21    $80,000,000  from  the  General  Revenue  Fund to the Tobacco
22    Settlement Recovery Fund.  Any amounts so  transferred  shall
23    be  re-transferred  by  the  State  Comptroller and the State
24    Treasurer from the Tobacco Settlement Recovery  Fund  to  the
25    General   Revenue   Fund   at   the  direction  of  and  upon
26    notification from the Governor, but in any event on or before
27    June 30, 2003.
28        (j)  On or after July 1, 2001 and no later than June  30,
29    2002, in addition to any other transfers that may be provided
30    for  by  law,  at the direction of and upon notification from
31    the Governor, the State  Comptroller  shall  direct  and  the
32    State  Treasurer  shall  transfer  amounts  not to exceed the
33    following sums into the Statistical Services Revolving Fund:
34        From the General Revenue Fund...............   $8,450,000
 
HB5686 Enrolled             -18-               LRB9213370REmb
 1        From the Public Utility Fund................    1,700,000
 2        From the Transportation Regulatory Fund.....    2,650,000
 3        From the Title III Social Security and
 4          Employment Fund...........................    3,700,000
 5        From the Professions Indirect Cost Fund.....    4,050,000
 6        From the Underground Storage Tank Fund......      550,000
 7        From the Agricultural Premium Fund..........      750,000
 8        From the State Pensions Fund................      200,000
 9        From the Road Fund..........................    2,000,000
10        From the Health Facilities
11          Planning Fund.............................    1,000,000
12        From the Savings and Residential Finance
13          Regulatory Fund...........................      130,800
14        From the Appraisal Administration Fund......       28,600
15        From the Pawnbroker Regulation Fund.........        3,600
16        From the Auction Regulation
17          Administration Fund.......................       35,800
18        From the Bank and Trust Company Fund........      634,800
19        From the Real Estate License
20          Administration Fund.......................      313,600
21        (k)  In addition to  any  other  transfers  that  may  be
22    provided  for  by  law, as soon as may be practical after the
23    effective date of this amendatory Act  of  the  92nd  General
24    Assembly,  the  State  Comptroller shall direct and the State
25    Treasurer shall transfer  the  sum  of  $2,000,000  from  the
26    General   Revenue  Fund  to  the  Teachers  Health  Insurance
27    Security Fund.
28        (k-1)  In addition to any other  transfers  that  may  be
29    provided  for  by  law, on July 1, 2002, or as soon as may be
30    practical thereafter, the State Comptroller shall direct  and
31    the State Treasurer shall transfer the sum of $2,000,000 from
32    the  General  Revenue  Fund  to the Teachers Health Insurance
33    Security Fund.
34        (k-2)  In addition to any other  transfers  that  may  be
 
HB5686 Enrolled             -19-               LRB9213370REmb
 1    provided  for  by  law, on July 1, 2003, or as soon as may be
 2    practical thereafter, the State Comptroller shall direct  and
 3    the State Treasurer shall transfer the sum of $2,000,000 from
 4    the  General  Revenue  Fund  to the Teachers Health Insurance
 5    Security Fund.
 6        (k-3)  On or after July 1, 2002 and no  later  than  June
 7    30,  2003,  in  addition  to  any other transfers that may be
 8    provided  for  by  law,  at  the  direction   of   and   upon
 9    notification  from  the Governor, the State Comptroller shall
10    direct and the State Treasurer shall transfer amounts not  to
11    exceed  the  following  sums  into  the  Statistical Services
12    Revolving Fund:
13        Appraisal Administration Fund...............     $150,000
14        General Revenue Fund........................   10,440,000
15        Savings and Residential Finance
16             Regulatory Fund........................      200,000
17        State Pensions Fund.........................      100,000
18        Bank and Trust Company Fund.................      100,000
19        Professions Indirect Cost Fund..............    3,400,000
20        Public Utility Fund.........................    2,081,200
21        Real Estate License Administration Fund.....      150,000
22        Title III Social Security and
23             Employment Fund........................    1,000,000
24        Transportation Regulatory Fund..............    3,052,100
25        Underground Storage Tank Fund...............       50,000
26        (l)  In addition to  any  other  transfers  that  may  be
27    provided  for  by  law, on July 1, 2002, or as soon as may be
28    practical thereafter, the State Comptroller shall direct  and
29    the State Treasurer shall transfer the sum of $3,000,000 from
30    the  General  Revenue  Fund  to  the Presidential Library and
31    Museum Operating Fund.
32        (m)  In addition to  any  other  transfers  that  may  be
33    provided  for  by law, on July 1, 2002, or as soon thereafter
34    as may be practical, the State Comptroller shall  direct  and
 
HB5686 Enrolled             -20-               LRB9213370REmb
 1    the State Treasurer shall transfer the sum of $1,200,000 from
 2    the General Revenue Fund to the Violence Prevention Fund.
 3    (Source:  P.A.  91-25,  eff.  6-9-99;  91-704,  eff. 5-17-00;
 4    92-11, eff. 6-11-01; 92-505, eff. 12-20-01.)

 5        (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
 6        Sec. 13.2.  Transfers among line item appropriations.
 7        (a)  Transfers among line item  appropriations  from  the
 8    same  treasury fund for the objects specified in this Section
 9    may be made in the manner provided in this Section  when  the
10    balance   remaining   in   one   or   more   such  line  item
11    appropriations is insufficient for the purpose for which  the
12    appropriation was made.
13        No  transfers  may  be  made  from  one agency to another
14    agency, nor may transfers be made  from  one  institution  of
15    higher education to another institution of higher education.
16    Transfers  may  be made only among the objects of expenditure
17    enumerated in this Section,  except  that  no  funds  may  be
18    transferred  from  any  appropriation  for personal services,
19    from any appropriation for State contributions to  the  State
20    Employees' Retirement System, from any separate appropriation
21    for  employee  retirement contributions paid by the employer,
22    nor  from  any  appropriation  for  State  contribution   for
23    employee  group  insurance.  Further, if an agency receives a
24    separate appropriation for employee retirement  contributions
25    paid  by  the  employer,  any transfer by that agency into an
26    appropriation for personal services must be accompanied by  a
27    corresponding  transfer  into  the appropriation for employee
28    retirement contributions paid by the employer, in  an  amount
29    sufficient  to  meet  the  employer  share  of  the  employee
30    contributions  required  to  be  remitted  to  the retirement
31    system.
32        (b)  In  addition  to  the  general  transfer   authority
33    provided  under  subsection  (c), the following agencies have
 
HB5686 Enrolled             -21-               LRB9213370REmb
 1    the specific transfer authority granted in this subsection:
 2        The Illinois Department of Public Aid  is  authorized  to
 3    make  transfers  representing  savings  attributable  to  not
 4    increasing  grants  due  to the births of additional children
 5    from line items for payments of cash grants to line items for
 6    payments for employment and social services for the  purposes
 7    outlined  in  subsection  (f)  of Section 4-2 of the Illinois
 8    Public Aid Code.
 9        The  Department  of  Children  and  Family  Services   is
10    authorized   to  make  transfers  not  exceeding  2%  of  the
11    aggregate amount appropriated to it within the same  treasury
12    fund  for  the  following  line  items  among these same line
13    items:  Foster  Home  and   Specialized   Foster   Care   and
14    Prevention,  Institutions and Group Homes and Prevention, and
15    Purchase of Adoption and Guardianship Services.
16        The Department on Aging is authorized to  make  transfers
17    not  exceeding  2% of the aggregate amount appropriated to it
18    within the same treasury fund  for  the  following  Community
19    Care   Program  line  items  among  these  same  line  items:
20    Homemaker and Senior Companion  Services,  Case  Coordination
21    Units, and Adult Day Care Services.
22        (c)  The  sum of such transfers for an agency in a fiscal
23    year shall not exceed 2% of the aggregate amount appropriated
24    to it  within  the  same  treasury  fund  for  the  following
25    objects:  Personal  Services;  Extra Help; Student and Inmate
26    Compensation;  State  Contributions  to  Retirement  Systems;
27    State Contributions to Social  Security;  State  Contribution
28    for  Employee  Group Insurance; Contractual Services; Travel;
29    Commodities; Printing; Equipment; Electronic Data Processing;
30    Operation   of   Automotive   Equipment;   Telecommunications
31    Services; Travel and Allowance  for  Committed,  Paroled  and
32    Discharged  Prisoners; Library Books; Federal Matching Grants
33    for   Student   Loans;   Refunds;   Workers'    Compensation,
34    Occupational Disease, and Tort Claims; and, in appropriations
 
HB5686 Enrolled             -22-               LRB9213370REmb
 1    to  institutions  of  higher  education,  Awards  and Grants.
 2    Notwithstanding  the  above,  any  amounts  appropriated  for
 3    payment of workers' compensation claims to an agency to which
 4    the authority to evaluate, administer and pay such claims has
 5    been  delegated  by  the  Department  of  Central  Management
 6    Services may be transferred to any other  expenditure  object
 7    where  such  amounts  exceed  the  amount  necessary  for the
 8    payment of such claims.
 9        (c-1)  Special provisions for  State  fiscal  year  2003.
10    Notwithstanding  any  other  provision of this Section to the
11    contrary, for State fiscal year 2003  only,  transfers  among
12    line  item appropriations to an agency from the same treasury
13    fund may be made provided that the sum of such transfers  for
14    an  agency  in  State fiscal year 2003 shall not exceed 3% of
15    the aggregate amount appropriated to that  State  agency  for
16    State  fiscal  year  2003 for the following objects: personal
17    services, except that  no  transfer  may  be  approved  which
18    reduces  the  aggregate  appropriations for personal services
19    within  an   agency;   extra   help;   student   and   inmate
20    compensation;  State  contributions  to  retirement  systems;
21    State  contributions  to social security; State contributions
22    for employee group insurance; contractual  services;  travel;
23    commodities; printing; equipment; electronic data processing;
24    operation   of   automotive   equipment;   telecommunications
25    services;  travel  and  allowance for committed, paroled, and
26    discharged prisoners; library books; federal matching  grants
27    for    student   loans;   refunds;   workers'   compensation,
28    occupational disease, and tort claims; and, in appropriations
29    to institutions of higher education, awards and grants.
30        (d)  Transfers among appropriations made to  agencies  of
31    the   Legislative   and   Judicial  departments  and  to  the
32    constitutionally elected officers  in  the  Executive  branch
33    require  the approval of the officer authorized in Section 10
34    of this Act to approve and certify vouchers.  Transfers among
 
HB5686 Enrolled             -23-               LRB9213370REmb
 1    appropriations made to the University of  Illinois,  Southern
 2    Illinois   University,   Chicago  State  University,  Eastern
 3    Illinois University,  Governors  State  University,  Illinois
 4    State  University, Northeastern Illinois University, Northern
 5    Illinois  University,  Western   Illinois   University,   the
 6    Illinois  Mathematics  and  Science  Academy and the Board of
 7    Higher Education require the approval of the Board of  Higher
 8    Education  and  the Governor.  Transfers among appropriations
 9    to all other agencies require the approval of the Governor.
10        The officer responsible for approval shall  certify  that
11    the  transfer  is  necessary  to  carry  out the programs and
12    purposes for  which  the  appropriations  were  made  by  the
13    General  Assembly and shall transmit to the State Comptroller
14    a certified copy of the approval which shall  set  forth  the
15    specific  amounts  transferred  so  that  the Comptroller may
16    change  his  records  accordingly.   The  Comptroller   shall
17    furnish the Governor with information copies of all transfers
18    approved   for  agencies  of  the  Legislative  and  Judicial
19    departments and transfers approved  by  the  constitutionally
20    elected  officials  of  the  Executive  branch other than the
21    Governor, showing the amounts transferred and indicating  the
22    dates such changes were entered on the Comptroller's records.
23    (Source: P.A. 89-4, eff. 1-1-96; 89-641, eff. 8-9-96; 90-587,
24    eff. 7-1-98.)

25        Section  5-20.  The Illinois Income Tax Act is amended by
26    changing Section 901 as follows:

27        (35 ILCS 5/901) (from Ch. 120, par. 9-901)
28        Sec. 901.  Collection Authority.
29        (a)  In general.
30        The Department shall collect the taxes  imposed  by  this
31    Act.   The  Department shall collect certified past due child
32    support amounts under Section 2505-650 of the  Department  of
 
HB5686 Enrolled             -24-               LRB9213370REmb
 1    Revenue  Law  (20 ILCS 2505/2505-650).  Except as provided in
 2    subsections (c) and (e)  of  this  Section,  money  collected
 3    pursuant  to  subsections  (a) and (b) of Section 201 of this
 4    Act shall be paid into the General Revenue Fund in the  State
 5    treasury; money collected pursuant to subsections (c) and (d)
 6    of  Section  201  of this Act shall be paid into the Personal
 7    Property Tax Replacement Fund, a special fund  in  the  State
 8    Treasury;  and  money collected under Section 2505-650 of the
 9    Department of Revenue Law (20 ILCS  2505/2505-650)  shall  be
10    paid into the Child Support Enforcement Trust Fund, a special
11    fund outside the State Treasury, or to the State Disbursement
12    Unit  established  under Section 10-26 of the Illinois Public
13    Aid Code, as directed by the Department of Public Aid.
14        (b)  Local Governmental Distributive Fund.
15        Beginning August 1, 1969, and continuing through June 30,
16    1994, the  Treasurer  shall  transfer  each  month  from  the
17    General Revenue Fund to a special fund in the State treasury,
18    to  be  known as the "Local Government Distributive Fund", an
19    amount equal to 1/12 of the net revenue realized from the tax
20    imposed by subsections (a) and (b) of Section 201 of this Act
21    during the preceding  month.  Beginning  July  1,  1994,  and
22    continuing   through  June  30,  1995,  the  Treasurer  shall
23    transfer each month from the  General  Revenue  Fund  to  the
24    Local Government Distributive Fund an amount equal to 1/11 of
25    the  net revenue realized from the tax imposed by subsections
26    (a) and (b) of Section 201 of this Act during  the  preceding
27    month.   Beginning July 1, 1995, the Treasurer shall transfer
28    each month  from  the  General  Revenue  Fund  to  the  Local
29    Government  Distributive  Fund an amount equal to 1/10 of the
30    net revenue realized from the tax imposed by subsections  (a)
31    and  (b) of Section 201 of the Illinois Income Tax Act during
32    the preceding month. Net revenue realized for a  month  shall
33    be defined as the revenue from the tax imposed by subsections
34    (a)  and (b) of Section 201 of this Act which is deposited in
 
HB5686 Enrolled             -25-               LRB9213370REmb
 1    the General Revenue Fund, the Educational Assistance Fund and
 2    the Income Tax Surcharge Local Government  Distributive  Fund
 3    during  the  month  minus  the amount paid out of the General
 4    Revenue Fund in State warrants  during  that  same  month  as
 5    refunds  to  taxpayers for overpayment of liability under the
 6    tax imposed by subsections (a) and (b) of Section 201 of this
 7    Act.

 8        (c)  Deposits Into Income Tax Refund Fund.
 9             (1)  Beginning on January 1,  1989  and  thereafter,
10        the  Department shall deposit a percentage of the amounts
11        collected pursuant to subsections (a)  and  (b)(1),  (2),
12        and  (3),  of  Section 201 of this Act into a fund in the
13        State treasury known as the Income Tax Refund Fund.   The
14        Department  shall  deposit  6% of such amounts during the
15        period beginning January 1, 1989 and ending on  June  30,
16        1989.  Beginning with State fiscal year 1990 and for each
17        fiscal year thereafter, the percentage deposited into the
18        Income  Tax Refund Fund during a fiscal year shall be the
19        Annual Percentage.  For fiscal years 1999  through  2001,
20        the  Annual  Percentage  shall  be  7.1%. For fiscal year
21        2003, the Annual Percentage shall be 8%.  For  all  other
22        fiscal  years,  the Annual Percentage shall be calculated
23        as a fraction, the numerator of which shall be the amount
24        of refunds approved for payment by the Department  during
25        the  preceding  fiscal year as a result of overpayment of
26        tax liability under subsections (a) and (b)(1), (2),  and
27        (3)  of  Section  201 of this Act plus the amount of such
28        refunds remaining approved but unpaid at the end  of  the
29        preceding fiscal year, minus the amounts transferred into
30        the  Income  Tax  Refund Fund from the Tobacco Settlement
31        Recovery Fund, and the denominator of which shall be  the
32        amounts  which  will be collected pursuant to subsections
33        (a) and (b)(1), (2), and (3) of Section 201 of  this  Act
34        during  the  preceding  fiscal year; except that in State
 
HB5686 Enrolled             -26-               LRB9213370REmb
 1        fiscal year 2002, the Annual Percentage shall in no event
 2        exceed 7.6%.  The Director of Revenue shall  certify  the
 3        Annual Percentage to the Comptroller on the last business
 4        day  of  the fiscal year immediately preceding the fiscal
 5        year for which it is to be effective.
 6             (2)  Beginning on January 1,  1989  and  thereafter,
 7        the  Department shall deposit a percentage of the amounts
 8        collected pursuant to subsections (a)  and  (b)(6),  (7),
 9        and  (8),  (c)  and (d) of Section 201 of this Act into a
10        fund in the State treasury known as the Income Tax Refund
11        Fund.  The Department shall deposit 18% of  such  amounts
12        during the period beginning January 1, 1989 and ending on
13        June 30, 1989.  Beginning with State fiscal year 1990 and
14        for each fiscal year thereafter, the percentage deposited
15        into  the  Income  Tax  Refund  Fund during a fiscal year
16        shall be the Annual Percentage.  For fiscal  years  1999,
17        2000,  and  2001, the Annual Percentage shall be 19%. For
18        fiscal year 2003, the Annual Percentage shall be 27%. For
19        all other fiscal years, the Annual  Percentage  shall  be
20        calculated as a fraction, the numerator of which shall be
21        the  amount  of  refunds  approved  for  payment  by  the
22        Department  during  the preceding fiscal year as a result
23        of overpayment of tax liability under subsections (a) and
24        (b)(6), (7), and (8), (c) and (d) of Section 201 of  this
25        Act  plus  the  amount of such refunds remaining approved
26        but unpaid at the end of the preceding fiscal  year,  and
27        the  denominator of which shall be the amounts which will
28        be collected pursuant to subsections (a) and (b)(6), (7),
29        and (8), (c) and (d) of Section 201 of  this  Act  during
30        the  preceding  fiscal  year; except that in State fiscal
31        year 2002, the Annual Percentage shall in no event exceed
32        23%.  The Director of Revenue shall  certify  the  Annual
33        Percentage to the Comptroller on the last business day of
34        the fiscal year immediately preceding the fiscal year for
 
HB5686 Enrolled             -27-               LRB9213370REmb
 1        which it is to be effective.
 2             (3)  The Comptroller shall order transferred and the
 3        Treasurer  shall  transfer  from  the  Tobacco Settlement
 4        Recovery  Fund  to  the  Income  Tax  Refund   Fund   (i)
 5        $35,000,000   in   January,  2001,  (ii)  $35,000,000  in
 6        January, 2002, and (iii) $35,000,000 in January, 2003.

 7        (d)  Expenditures from Income Tax Refund Fund.
 8             (1)  Beginning January 1, 1989, money in the  Income
 9        Tax  Refund  Fund  shall  be expended exclusively for the
10        purpose of paying refunds resulting from  overpayment  of
11        tax  liability  under Section 201 of this Act, for paying
12        rebates under Section 208.1 in the event that the amounts
13        in the Homeowners' Tax Relief Fund are  insufficient  for
14        that  purpose,  and for making transfers pursuant to this
15        subsection (d).
16             (2)  The Director shall  order  payment  of  refunds
17        resulting from overpayment of tax liability under Section
18        201  of  this Act from the Income Tax Refund Fund only to
19        the extent that amounts collected pursuant to Section 201
20        of this Act and transfers pursuant to this subsection (d)
21        and item (3) of subsection (c) have  been  deposited  and
22        retained in the Fund.
23             (3)  As  soon  as  possible  after  the  end of each
24        fiscal year, the Director shall order transferred and the
25        State Treasurer and State Comptroller shall transfer from
26        the Income Tax Refund Fund to the Personal  Property  Tax
27        Replacement  Fund an amount, certified by the Director to
28        the Comptroller,  equal  to  the  excess  of  the  amount
29        collected  pursuant to subsections (c) and (d) of Section
30        201 of this Act deposited into the Income Tax Refund Fund
31        during  the  fiscal  year  over  the  amount  of  refunds
32        resulting  from  overpayment  of  tax   liability   under
33        subsections  (c)  and (d) of Section 201 of this Act paid
34        from the Income Tax Refund Fund during the fiscal year.
 
HB5686 Enrolled             -28-               LRB9213370REmb
 1             (4)  As soon as  possible  after  the  end  of  each
 2        fiscal year, the Director shall order transferred and the
 3        State Treasurer and State Comptroller shall transfer from
 4        the  Personal Property Tax Replacement Fund to the Income
 5        Tax Refund Fund an amount, certified by the  Director  to
 6        the  Comptroller,  equal  to  the excess of the amount of
 7        refunds resulting from overpayment of tax liability under
 8        subsections (c) and (d) of Section 201 of this  Act  paid
 9        from  the  Income  Tax Refund Fund during the fiscal year
10        over the amount collected pursuant to subsections (c) and
11        (d) of Section 201 of this Act deposited into the  Income
12        Tax Refund Fund during the fiscal year.
13             (4.5)  As  soon  as possible after the end of fiscal
14        year  1999  and  of  each  fiscal  year  thereafter,  the
15        Director shall order transferred and the State  Treasurer
16        and  State Comptroller shall transfer from the Income Tax
17        Refund Fund to  the  General  Revenue  Fund  any  surplus
18        remaining  in the Income Tax Refund Fund as of the end of
19        such fiscal year; excluding for fiscal years 2000,  2001,
20        and 2002 amounts attributable to transfers under item (3)
21        of  subsection (c) less refunds resulting from the earned
22        income tax credit.
23             (5)  This Act shall constitute  an  irrevocable  and
24        continuing  appropriation from the Income Tax Refund Fund
25        for the purpose of paying refunds upon the order  of  the
26        Director  in  accordance  with  the  provisions  of  this
27        Section.
28        (e)  Deposits  into the Education Assistance Fund and the
29    Income Tax Surcharge Local Government Distributive Fund.
30        On July 1, 1991, and thereafter, of the amounts collected
31    pursuant to subsections (a) and (b) of Section  201  of  this
32    Act,  minus  deposits  into  the  Income Tax Refund Fund, the
33    Department shall deposit 7.3% into the  Education  Assistance
34    Fund  in  the  State  Treasury.   Beginning July 1, 1991, and
 
HB5686 Enrolled             -29-               LRB9213370REmb
 1    continuing through January 31, 1993, of the amounts collected
 2    pursuant to subsections (a) and (b) of  Section  201  of  the
 3    Illinois  Income  Tax Act, minus deposits into the Income Tax
 4    Refund Fund, the  Department  shall  deposit  3.0%  into  the
 5    Income  Tax  Surcharge  Local Government Distributive Fund in
 6    the  State  Treasury.   Beginning  February   1,   1993   and
 7    continuing  through  June  30, 1993, of the amounts collected
 8    pursuant to subsections (a) and (b) of  Section  201  of  the
 9    Illinois  Income  Tax Act, minus deposits into the Income Tax
10    Refund Fund, the  Department  shall  deposit  4.4%  into  the
11    Income  Tax  Surcharge  Local Government Distributive Fund in
12    the State Treasury.  Beginning July 1, 1993,  and  continuing
13    through  June  30,  1994,  of  the  amounts  collected  under
14    subsections  (a)  and  (b)  of Section 201 of this Act, minus
15    deposits into the Income  Tax  Refund  Fund,  the  Department
16    shall  deposit  1.475%  into  the  Income Tax Surcharge Local
17    Government Distributive Fund in the State Treasury.
18    (Source: P.A. 91-212,  eff.  7-20-99;  91-239,  eff.  1-1-00;
19    91-700,  eff.  5-11-00;  91-704,  eff.  7-1-00;  91-712, eff.
20    7-1-00; 92-11, eff. 6-11-01; 92-16, eff. 6-28-01.)

21        Section 5-21.  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
 
HB5686 Enrolled             -30-               LRB9213370REmb
 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
 
HB5686 Enrolled             -31-               LRB9213370REmb
 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. Beginning October 1,
32    2000,  a taxpayer who has an annual tax liability of $200,000
33    or more shall make all payments  required  by  rules  of  the
34    Department  by  electronic  funds transfer.  The term "annual
 
HB5686 Enrolled             -32-               LRB9213370REmb
 1    tax liability" shall be the sum of the taxpayer's liabilities
 2    under  this  Act,  and  under  all  other  State  and   local
 3    occupation  and  use tax laws administered by the Department,
 4    for  the  immediately  preceding  calendar  year.  The   term
 5    "average   monthly  tax  liability"  means  the  sum  of  the
 6    taxpayer's liabilities under this Act, and  under  all  other
 7    State  and  local occupation and use tax laws administered by
 8    the Department, for the immediately preceding  calendar  year
 9    divided  by  12. Beginning on October 1, 2002, a taxpayer who
10    has a tax liability in the amount set forth in subsection (b)
11    of Section 2505-210 of the Department of  Revenue  Law  shall
12    make  all  payments  required  by  rules of the Department by
13    electronic funds transfer.
14        Before August 1 of  each  year  beginning  in  1993,  the
15    Department  shall  notify  all  taxpayers  required  to  make
16    payments by electronic funds transfer. All taxpayers required
17    to  make  payments  by  electronic  funds transfer shall make
18    those payments for a minimum of one year beginning on October
19    1.
20        Any taxpayer not required to make payments by  electronic
21    funds transfer may make payments by electronic funds transfer
22    with the permission of the Department.
23        All  taxpayers  required  to  make  payment by electronic
24    funds transfer and any taxpayers  authorized  to  voluntarily
25    make  payments  by electronic funds transfer shall make those
26    payments in the manner authorized by the Department.
27        The Department shall adopt such rules as are necessary to
28    effectuate a program of electronic  funds  transfer  and  the
29    requirements of this Section.
30        Before October 1, 2000, if the taxpayer's average monthly
31    tax   liability   to  the  Department  under  this  Act,  the
32    Retailers' Occupation Tax Act,  the  Service  Occupation  Tax
33    Act,  the  Service Use Tax Act was $10,000 or more during the
34    preceding 4 complete  calendar  quarters,  he  shall  file  a
 
HB5686 Enrolled             -33-               LRB9213370REmb
 1    return  with the Department each month by the 20th day of the
 2    month  next  following  the  month  during  which  such   tax
 3    liability   is  incurred  and  shall  make  payments  to  the
 4    Department on or before the 7th, 15th, 22nd and last  day  of
 5    the  month  during  which  such liability is incurred. On and
 6    after October 1, 2000, if the taxpayer's average monthly  tax
 7    liability  to  the  Department under this Act, the Retailers'
 8    Occupation Tax Act, the Service Occupation Tax Act,  and  the
 9    Service  Use Tax Act was $20,000 or more during the preceding
10    4 complete calendar quarters, he shall file a return with the
11    Department each month by the  20th  day  of  the  month  next
12    following  the  month  during  which  such  tax  liability is
13    incurred and shall make  payment  to  the  Department  on  or
14    before  the  7th, 15th, 22nd and last day of the month during
15    which such liability is incurred. If the month  during  which
16    such  tax  liability  is  incurred  began prior to January 1,
17    1985, each payment shall be in an amount equal to 1/4 of  the
18    taxpayer's actual liability for the month or an amount set by
19    the  Department  not  to  exceed  1/4  of the average monthly
20    liability of the taxpayer to the Department for the preceding
21    4 complete calendar quarters (excluding the month of  highest
22    liability and the month of lowest liability in such 4 quarter
23    period).   If  the  month  during which such tax liability is
24    incurred begins on or after January 1,  1985,  and  prior  to
25    January  1, 1987, each payment shall be in an amount equal to
26    22.5% of the taxpayer's actual liability  for  the  month  or
27    27.5% of the taxpayer's liability for the same calendar month
28    of  the  preceding  year.  If the month during which such tax
29    liability is incurred begins on or after January 1, 1987, and
30    prior to January 1, 1988, each payment shall be in an  amount
31    equal  to  22.5%  of  the taxpayer's actual liability for the
32    month or 26.25% of the  taxpayer's  liability  for  the  same
33    calendar  month  of  the preceding year.  If the month during
34    which such tax liability  is  incurred  begins  on  or  after
 
HB5686 Enrolled             -34-               LRB9213370REmb
 1    January  1,  1988, and prior to January 1, 1989, or begins on
 2    or after January 1, 1996, each payment shall be in an  amount
 3    equal  to  22.5%  of  the taxpayer's actual liability for the
 4    month or  25%  of  the  taxpayer's  liability  for  the  same
 5    calendar  month  of  the preceding year.  If the month during
 6    which such tax liability  is  incurred  begins  on  or  after
 7    January  1,  1989, and prior to January 1, 1996, each payment
 8    shall be in an amount equal to 22.5% of the taxpayer's actual
 9    liability for the month or 25% of  the  taxpayer's  liability
10    for  the same calendar month of the preceding year or 100% of
11    the taxpayer's  actual  liability  for  the  quarter  monthly
12    reporting   period.   The  amount  of  such  quarter  monthly
13    payments shall be credited against the final tax liability of
14    the taxpayer's return for  that  month.   Before  October  1,
15    2000,  once  applicable,  the  requirement  of  the making of
16    quarter monthly payments to  the  Department  shall  continue
17    until  such  taxpayer's  average  monthly  liability  to  the
18    Department  during the preceding 4 complete calendar quarters
19    (excluding the month of highest liability and  the  month  of
20    lowest   liability)  is  less  than  $9,000,  or  until  such
21    taxpayer's average monthly liability  to  the  Department  as
22    computed  for  each  calendar  quarter  of  the  4  preceding
23    complete  calendar  quarter  period  is  less  than  $10,000.
24    However,  if  a  taxpayer  can  show  the  Department  that a
25    substantial change in the taxpayer's  business  has  occurred
26    which  causes  the  taxpayer  to  anticipate that his average
27    monthly tax liability for the reasonably  foreseeable  future
28    will fall below the $10,000 threshold stated above, then such
29    taxpayer  may  petition  the  Department  for  change in such
30    taxpayer's reporting status. On and after  October  1,  2000,
31    once  applicable,  the  requirement  of the making of quarter
32    monthly payments to the Department shall continue until  such
33    taxpayer's average monthly liability to the Department during
34    the  preceding  4  complete  calendar quarters (excluding the
 
HB5686 Enrolled             -35-               LRB9213370REmb
 1    month of highest liability and the month of lowest liability)
 2    is less than $19,000 or until such taxpayer's average monthly
 3    liability to the Department as  computed  for  each  calendar
 4    quarter  of  the 4 preceding complete calendar quarter period
 5    is less than $20,000.  However, if a taxpayer  can  show  the
 6    Department  that  a  substantial  change  in  the  taxpayer's
 7    business has occurred which causes the taxpayer to anticipate
 8    that  his  average  monthly  tax liability for the reasonably
 9    foreseeable future will  fall  below  the  $20,000  threshold
10    stated  above, then such taxpayer may petition the Department
11    for a change  in  such  taxpayer's  reporting  status.    The
12    Department  shall  change  such  taxpayer's  reporting status
13    unless it finds that such change is seasonal  in  nature  and
14    not  likely  to  be  long  term.  If any such quarter monthly
15    payment is not paid at the time or in the amount required  by
16    this Section, then the taxpayer shall be liable for penalties
17    and interest on the difference between the minimum amount due
18    and  the  amount of such quarter monthly payment actually and
19    timely paid, except insofar as the  taxpayer  has  previously
20    made  payments  for that month to the Department in excess of
21    the minimum payments  previously  due  as  provided  in  this
22    Section.    The  Department  shall  make reasonable rules and
23    regulations to govern the quarter monthly payment amount  and
24    quarter monthly payment dates for taxpayers who file on other
25    than a calendar monthly basis.
26        If  any such payment provided for in this Section exceeds
27    the taxpayer's liabilities under  this  Act,  the  Retailers'
28    Occupation  Tax  Act,  the Service Occupation Tax Act and the
29    Service Use Tax Act, as shown by an original monthly  return,
30    the   Department   shall  issue  to  the  taxpayer  a  credit
31    memorandum no later than 30 days after the date  of  payment,
32    which  memorandum  may  be  submitted  by the taxpayer to the
33    Department in payment of tax  liability  subsequently  to  be
34    remitted  by the taxpayer to the Department or be assigned by
 
HB5686 Enrolled             -36-               LRB9213370REmb
 1    the taxpayer to  a  similar  taxpayer  under  this  Act,  the
 2    Retailers' Occupation Tax Act, the Service Occupation Tax Act
 3    or  the  Service  Use  Tax Act, in accordance with reasonable
 4    rules and regulations to be  prescribed  by  the  Department,
 5    except  that  if  such excess payment is shown on an original
 6    monthly return and is made after December 31, 1986, no credit
 7    memorandum shall be issued, unless requested by the taxpayer.
 8    If no such request is made,  the  taxpayer  may  credit  such
 9    excess  payment  against  tax  liability  subsequently  to be
10    remitted by the taxpayer to the Department  under  this  Act,
11    the Retailers' Occupation Tax Act, the Service Occupation Tax
12    Act or the Service Use Tax Act, in accordance with reasonable
13    rules  and  regulations prescribed by the Department.  If the
14    Department subsequently determines that all or  any  part  of
15    the  credit  taken  was not actually due to the taxpayer, the
16    taxpayer's 2.1% or 1.75% vendor's discount shall  be  reduced
17    by  2.1%  or 1.75% of the difference between the credit taken
18    and that actually due, and the taxpayer shall be  liable  for
19    penalties and interest on such difference.
20        If  the  retailer is otherwise required to file a monthly
21    return and if the retailer's average monthly tax liability to
22    the Department does  not  exceed  $200,  the  Department  may
23    authorize  his returns to be filed on a quarter annual basis,
24    with the return for January, February, and March of  a  given
25    year  being due by April 20 of such year; with the return for
26    April, May and June of a given year being due by July  20  of
27    such  year; with the return for July, August and September of
28    a given year being due by October 20 of such year,  and  with
29    the return for October, November and December of a given year
30    being due by January 20 of the following year.
31        If  the  retailer is otherwise required to file a monthly
32    or quarterly return and if the retailer's average monthly tax
33    liability  to  the  Department  does  not  exceed  $50,   the
34    Department may authorize his returns to be filed on an annual
 
HB5686 Enrolled             -37-               LRB9213370REmb
 1    basis,  with the return for a given year being due by January
 2    20 of the following year.
 3        Such quarter annual and annual returns, as  to  form  and
 4    substance,  shall  be  subject  to  the  same requirements as
 5    monthly returns.
 6        Notwithstanding  any  other   provision   in   this   Act
 7    concerning  the  time  within  which  a retailer may file his
 8    return, in the case of any retailer who ceases to engage in a
 9    kind of business  which  makes  him  responsible  for  filing
10    returns  under  this  Act,  such  retailer shall file a final
11    return under this Act with the Department not more  than  one
12    month after discontinuing such business.
13        In  addition, with respect to motor vehicles, watercraft,
14    aircraft, and trailers that are  required  to  be  registered
15    with  an  agency  of  this State, every retailer selling this
16    kind of tangible  personal  property  shall  file,  with  the
17    Department,  upon a form to be prescribed and supplied by the
18    Department, a separate return for each such item of  tangible
19    personal  property  which the retailer sells, except that if,
20    in  the  same  transaction,  (i)  a  retailer  of   aircraft,
21    watercraft,  motor  vehicles  or trailers transfers more than
22    one aircraft, watercraft, motor vehicle or trailer to another
23    aircraft, watercraft, motor vehicle or trailer  retailer  for
24    the  purpose  of  resale  or  (ii)  a  retailer  of aircraft,
25    watercraft, motor vehicles, or trailers transfers  more  than
26    one  aircraft,  watercraft,  motor  vehicle,  or trailer to a
27    purchaser for use as a qualifying rolling stock  as  provided
28    in  Section 3-55 of this Act, then that seller may report the
29    transfer of all the aircraft, watercraft, motor  vehicles  or
30    trailers  involved  in  that transaction to the Department on
31    the same uniform invoice-transaction reporting  return  form.
32    For  purposes  of this Section, "watercraft" means a Class 2,
33    Class 3, or Class 4 watercraft as defined in Section  3-2  of
34    the  Boat Registration and Safety Act, a personal watercraft,
 
HB5686 Enrolled             -38-               LRB9213370REmb
 1    or any boat equipped with an inboard motor.
 2        The transaction reporting return in  the  case  of  motor
 3    vehicles  or trailers that are required to be registered with
 4    an agency of this State, shall be the same  document  as  the
 5    Uniform  Invoice referred to in Section 5-402 of the Illinois
 6    Vehicle Code and must  show  the  name  and  address  of  the
 7    seller;  the name and address of the purchaser; the amount of
 8    the  selling  price  including  the  amount  allowed  by  the
 9    retailer for traded-in property, if any; the  amount  allowed
10    by the retailer for the traded-in tangible personal property,
11    if  any,  to the extent to which Section 2 of this Act allows
12    an exemption for the value of traded-in property; the balance
13    payable after deducting  such  trade-in  allowance  from  the
14    total  selling price; the amount of tax due from the retailer
15    with respect to such transaction; the amount of tax collected
16    from the purchaser by the retailer on  such  transaction  (or
17    satisfactory  evidence  that  such  tax  is  not  due in that
18    particular instance, if that is claimed to be the fact);  the
19    place  and  date  of the sale; a sufficient identification of
20    the property sold; such other information as is  required  in
21    Section  5-402  of  the Illinois Vehicle Code, and such other
22    information as the Department may reasonably require.
23        The  transaction  reporting  return  in   the   case   of
24    watercraft and aircraft must show the name and address of the
25    seller;  the name and address of the purchaser; the amount of
26    the  selling  price  including  the  amount  allowed  by  the
27    retailer for traded-in property, if any; the  amount  allowed
28    by the retailer for the traded-in tangible personal property,
29    if  any,  to the extent to which Section 2 of this Act allows
30    an exemption for the value of traded-in property; the balance
31    payable after deducting  such  trade-in  allowance  from  the
32    total  selling price; the amount of tax due from the retailer
33    with respect to such transaction; the amount of tax collected
34    from the purchaser by the retailer on  such  transaction  (or
 
HB5686 Enrolled             -39-               LRB9213370REmb
 1    satisfactory  evidence  that  such  tax  is  not  due in that
 2    particular instance, if that is claimed to be the fact);  the
 3    place  and  date  of the sale, a sufficient identification of
 4    the  property  sold,  and  such  other  information  as   the
 5    Department may reasonably require.
 6        Such  transaction  reporting  return  shall  be filed not
 7    later than 20 days after the date of  delivery  of  the  item
 8    that  is  being sold, but may be filed by the retailer at any
 9    time  sooner  than  that  if  he  chooses  to  do  so.    The
10    transaction  reporting  return and tax remittance or proof of
11    exemption from the tax that is imposed by  this  Act  may  be
12    transmitted to the Department by way of the State agency with
13    which,  or  State  officer  with  whom, the tangible personal
14    property  must  be  titled  or  registered  (if  titling   or
15    registration  is  required) if the Department and such agency
16    or State officer determine that this procedure will  expedite
17    the processing of applications for title or registration.
18        With each such transaction reporting return, the retailer
19    shall  remit  the  proper  amount of tax due (or shall submit
20    satisfactory evidence that the sale is not taxable if that is
21    the case), to the Department or  its  agents,  whereupon  the
22    Department  shall  issue,  in  the  purchaser's  name,  a tax
23    receipt (or a certificate of exemption if the  Department  is
24    satisfied  that the particular sale is tax exempt) which such
25    purchaser may submit to  the  agency  with  which,  or  State
26    officer  with  whom,  he  must title or register the tangible
27    personal  property  that   is   involved   (if   titling   or
28    registration  is  required)  in  support  of such purchaser's
29    application for an Illinois certificate or other evidence  of
30    title or registration to such tangible personal property.
31        No  retailer's failure or refusal to remit tax under this
32    Act precludes a user, who has paid  the  proper  tax  to  the
33    retailer,  from  obtaining  his certificate of title or other
34    evidence of title or registration (if titling or registration
 
HB5686 Enrolled             -40-               LRB9213370REmb
 1    is required) upon satisfying the Department  that  such  user
 2    has paid the proper tax (if tax is due) to the retailer.  The
 3    Department  shall  adopt  appropriate  rules to carry out the
 4    mandate of this paragraph.
 5        If the user who would otherwise pay tax to  the  retailer
 6    wants  the transaction reporting return filed and the payment
 7    of tax or proof of exemption made to  the  Department  before
 8    the  retailer  is willing to take these actions and such user
 9    has not paid the tax to the retailer, such user  may  certify
10    to  the fact of such delay by the retailer, and may (upon the
11    Department   being   satisfied   of   the   truth   of   such
12    certification)  transmit  the  information  required  by  the
13    transaction reporting return and the remittance  for  tax  or
14    proof  of exemption directly to the Department and obtain his
15    tax receipt or exemption determination, in  which  event  the
16    transaction  reporting  return  and  tax remittance (if a tax
17    payment was required) shall be credited by the Department  to
18    the  proper  retailer's  account  with  the  Department,  but
19    without  the  2.1%  or  1.75%  discount  provided for in this
20    Section being allowed.  When the user pays the  tax  directly
21    to  the  Department,  he shall pay the tax in the same amount
22    and in the same form in which it would be remitted if the tax
23    had been remitted to the Department by the retailer.
24        Where a retailer collects the tax  with  respect  to  the
25    selling  price  of  tangible personal property which he sells
26    and the purchaser thereafter returns such  tangible  personal
27    property  and  the retailer refunds the selling price thereof
28    to the purchaser, such retailer shall  also  refund,  to  the
29    purchaser,  the  tax  so  collected  from the purchaser. When
30    filing his return for the period in which he refunds such tax
31    to the purchaser, the retailer may deduct the amount  of  the
32    tax  so  refunded  by him to the purchaser from any other use
33    tax which such retailer may be required to pay  or  remit  to
34    the Department, as shown by such return, if the amount of the
 
HB5686 Enrolled             -41-               LRB9213370REmb
 1    tax  to be deducted was previously remitted to the Department
 2    by  such  retailer.   If  the  retailer  has  not  previously
 3    remitted the amount of such tax  to  the  Department,  he  is
 4    entitled  to  no deduction under this Act upon refunding such
 5    tax to the purchaser.
 6        Any retailer filing a return  under  this  Section  shall
 7    also  include  (for  the  purpose  of paying tax thereon) the
 8    total tax covered by such return upon the  selling  price  of
 9    tangible  personal property purchased by him at retail from a
10    retailer, but as to which the tax imposed by this Act was not
11    collected from the retailer  filing  such  return,  and  such
12    retailer shall remit the amount of such tax to the Department
13    when filing such return.
14        If  experience  indicates  such action to be practicable,
15    the Department may prescribe and  furnish  a  combination  or
16    joint return which will enable retailers, who are required to
17    file   returns   hereunder  and  also  under  the  Retailers'
18    Occupation Tax Act, to furnish  all  the  return  information
19    required by both Acts on the one form.
20        Where  the retailer has more than one business registered
21    with the Department under separate  registration  under  this
22    Act,  such retailer may not file each return that is due as a
23    single return covering all such  registered  businesses,  but
24    shall   file   separate  returns  for  each  such  registered
25    business.
26        Beginning January 1,  1990,  each  month  the  Department
27    shall  pay  into the State and Local Sales Tax Reform Fund, a
28    special fund in the State Treasury which is  hereby  created,
29    the  net revenue realized for the preceding month from the 1%
30    tax on sales of food for human consumption  which  is  to  be
31    consumed  off  the  premises  where  it  is  sold (other than
32    alcoholic beverages, soft drinks  and  food  which  has  been
33    prepared  for  immediate  consumption)  and  prescription and
34    nonprescription  medicines,  drugs,  medical  appliances  and
 
HB5686 Enrolled             -42-               LRB9213370REmb
 1    insulin, urine testing materials, syringes and  needles  used
 2    by diabetics.
 3        Beginning  January  1,  1990,  each  month the Department
 4    shall pay into the County and Mass Transit District  Fund  4%
 5    of  the net revenue realized for the preceding month from the
 6    6.25% general rate on the selling price of tangible  personal
 7    property which is purchased outside Illinois at retail from a
 8    retailer  and  which  is titled or registered by an agency of
 9    this State's government.
10        Beginning January 1,  1990,  each  month  the  Department
11    shall  pay  into the State and Local Sales Tax Reform Fund, a
12    special fund in the State Treasury, 20% of  the  net  revenue
13    realized  for the preceding month from the 6.25% general rate
14    on the selling price of  tangible  personal  property,  other
15    than  tangible  personal  property which is purchased outside
16    Illinois at retail from a retailer and  which  is  titled  or
17    registered by an agency of this State's government.
18        Beginning August 1, 2000, each month the Department shall
19    pay  into  the  State and Local Sales Tax Reform Fund 100% of
20    the net revenue realized for the  preceding  month  from  the
21    1.25% rate on the selling price of motor fuel and gasohol.
22        Beginning  January  1,  1990,  each  month the Department
23    shall pay into the Local Government Tax Fund 16% of  the  net
24    revenue  realized  for  the  preceding  month  from the 6.25%
25    general rate  on  the  selling  price  of  tangible  personal
26    property which is purchased outside Illinois at retail from a
27    retailer  and  which  is titled or registered by an agency of
28    this State's government.
29        Of the remainder of the moneys received by the Department
30    pursuant to this Act, (a) 1.75% thereof shall  be  paid  into
31    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
32    and on and after July 1, 1989, 3.8%  thereof  shall  be  paid
33    into  the  Build Illinois Fund; provided, however, that if in
34    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
 
HB5686 Enrolled             -43-               LRB9213370REmb
 1    as the case may be, of the moneys received by the  Department
 2    and required to be paid into the Build Illinois Fund pursuant
 3    to  Section 3 of the Retailers' Occupation Tax Act, Section 9
 4    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 5    Section 9 of the Service Occupation Tax Act, such Acts  being
 6    hereinafter  called the "Tax Acts" and such aggregate of 2.2%
 7    or 3.8%, as the case may  be,  of  moneys  being  hereinafter
 8    called  the  "Tax Act Amount", and (2) the amount transferred
 9    to the Build Illinois Fund from the State and Local Sales Tax
10    Reform Fund shall be less than the  Annual  Specified  Amount
11    (as  defined  in  Section  3 of the Retailers' Occupation Tax
12    Act), an amount equal to the difference shall be  immediately
13    paid  into the Build Illinois Fund from other moneys received
14    by the Department pursuant  to  the  Tax  Acts;  and  further
15    provided,  that  if on the last business day of any month the
16    sum of (1) the Tax Act Amount required to be  deposited  into
17    the  Build  Illinois  Bond Account in the Build Illinois Fund
18    during such month and (2) the amount transferred during  such
19    month  to  the  Build  Illinois Fund from the State and Local
20    Sales Tax Reform Fund shall have been less than 1/12  of  the
21    Annual  Specified  Amount,  an amount equal to the difference
22    shall be immediately paid into the Build Illinois  Fund  from
23    other  moneys  received by the Department pursuant to the Tax
24    Acts; and, further provided,  that  in  no  event  shall  the
25    payments  required  under  the  preceding  proviso  result in
26    aggregate payments into the Build Illinois Fund  pursuant  to
27    this  clause (b) for any fiscal year in excess of the greater
28    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
29    for such fiscal year; and, further provided, that the amounts
30    payable into the Build Illinois Fund under  this  clause  (b)
31    shall be payable only until such time as the aggregate amount
32    on  deposit  under each trust indenture securing Bonds issued
33    and outstanding pursuant to the Build Illinois  Bond  Act  is
34    sufficient, taking into account any future investment income,
 
HB5686 Enrolled             -44-               LRB9213370REmb
 1    to  fully provide, in accordance with such indenture, for the
 2    defeasance of or the payment of the principal of, premium, if
 3    any, and interest on the Bonds secured by such indenture  and
 4    on  any  Bonds  expected to be issued thereafter and all fees
 5    and costs payable with respect thereto, all as  certified  by
 6    the  Director  of  the  Bureau of the Budget.  If on the last
 7    business day of any month  in  which  Bonds  are  outstanding
 8    pursuant to the Build Illinois Bond Act, the aggregate of the
 9    moneys  deposited  in  the Build Illinois Bond Account in the
10    Build Illinois Fund in such month  shall  be  less  than  the
11    amount  required  to  be  transferred  in such month from the
12    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
13    Retirement  and  Interest  Fund pursuant to Section 13 of the
14    Build Illinois Bond Act, an amount equal to  such  deficiency
15    shall  be  immediately paid from other moneys received by the
16    Department pursuant to the Tax Acts  to  the  Build  Illinois
17    Fund;  provided,  however, that any amounts paid to the Build
18    Illinois Fund in any fiscal year pursuant  to  this  sentence
19    shall be deemed to constitute payments pursuant to clause (b)
20    of  the  preceding  sentence  and  shall  reduce  the  amount
21    otherwise payable for such fiscal year pursuant to clause (b)
22    of  the  preceding  sentence.   The  moneys  received  by the
23    Department pursuant to this Act and required to be  deposited
24    into the Build Illinois Fund are subject to the pledge, claim
25    and charge set forth in Section 12 of the Build Illinois Bond
26    Act.
27        Subject  to  payment  of  amounts into the Build Illinois
28    Fund as  provided  in  the  preceding  paragraph  or  in  any
29    amendment  thereto hereafter enacted, the following specified
30    monthly  installment  of  the   amount   requested   in   the
31    certificate  of  the  Chairman  of  the Metropolitan Pier and
32    Exposition Authority provided  under  Section  8.25f  of  the
33    State  Finance  Act, but not in excess of the sums designated
34    as "Total Deposit", shall be deposited in the aggregate  from
 
HB5686 Enrolled             -45-               LRB9213370REmb
 1    collections  under Section 9 of the Use Tax Act, Section 9 of
 2    the Service Use Tax Act, Section 9 of the Service  Occupation
 3    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
 4    into the  McCormick  Place  Expansion  Project  Fund  in  the
 5    specified fiscal years.
 6               Fiscal Year                           Total Deposit
 7                   1993                                        $0
 8                   1994                                53,000,000
 9                   1995                                58,000,000
10                   1996                                61,000,000
11                   1997                                64,000,000
12                   1998                                68,000,000
13                   1999                                71,000,000
14                   2000                                75,000,000
15                   2001                                80,000,000
16                   2002                                93,000,000
17                   2003                                99,000,000
18                   2004                               103,000,000
19                   2005                               108,000,000
20                   2006                               113,000,000
21                   2007                               119,000,000
22                   2008                               126,000,000
23                   2009                               132,000,000
24                   2010                               139,000,000
25                   2011                               146,000,000
26                   2012                               153,000,000
27                   2013                               161,000,000
28                   2014                               170,000,000
29                   2015                               179,000,000
30                   2016                               189,000,000
31                   2017                               199,000,000
32                   2018                               210,000,000
33                   2019                               221,000,000
34                   2020                               233,000,000
 
HB5686 Enrolled             -46-               LRB9213370REmb
 1                   2021                               246,000,000
 2                   2022                               260,000,000
 3                 2023 and                             275,000,000
 4    each fiscal year
 5    thereafter that bonds
 6    are outstanding under
 7    Section 13.2 of the
 8    Metropolitan Pier and
 9    Exposition Authority
10    Act, but not after fiscal year 2042.
11        Beginning  July 20, 1993 and in each month of each fiscal
12    year thereafter, one-eighth of the amount  requested  in  the
13    certificate  of  the  Chairman  of  the Metropolitan Pier and
14    Exposition Authority for that fiscal year,  less  the  amount
15    deposited  into the McCormick Place Expansion Project Fund by
16    the State Treasurer in the respective month under  subsection
17    (g)  of  Section  13  of the Metropolitan Pier and Exposition
18    Authority Act, plus cumulative deficiencies in  the  deposits
19    required  under  this  Section for previous months and years,
20    shall be deposited into the McCormick Place Expansion Project
21    Fund, until the full amount requested for  the  fiscal  year,
22    but  not  in  excess  of the amount specified above as "Total
23    Deposit", has been deposited.
24        Subject to payment of amounts  into  the  Build  Illinois
25    Fund  and the McCormick Place Expansion Project Fund pursuant
26    to the preceding  paragraphs  or  in  any  amendment  thereto
27    hereafter  enacted,  each month the Department shall pay into
28    the Local Government Distributive Fund .4% of the net revenue
29    realized for the preceding month from the 5% general rate, or
30    .4% of 80% of the net  revenue  realized  for  the  preceding
31    month from the 6.25% general rate, as the case may be, on the
32    selling  price  of  tangible  personal  property which amount
33    shall, subject to appropriation, be distributed  as  provided
34    in Section 2 of the State Revenue Sharing Act. No payments or
 
HB5686 Enrolled             -47-               LRB9213370REmb
 1    distributions pursuant to this paragraph shall be made if the
 2    tax  imposed  by  this  Act  on  photoprocessing  products is
 3    declared unconstitutional, or if the proceeds from  such  tax
 4    are unavailable for distribution because of litigation.
 5        Subject  to  payment  of  amounts into the Build Illinois
 6    Fund and, the McCormick Place Expansion Project Fund, and the
 7    Local Government Distributive Fund pursuant to the  preceding
 8    paragraphs  or  in  any amendments thereto hereafter enacted,
 9    beginning July 1, 1993, the Department shall each  month  pay
10    into  the Illinois Tax Increment Fund 0.27% of 80% of the net
11    revenue realized for  the  preceding  month  from  the  6.25%
12    general  rate  on  the  selling  price  of  tangible personal
13    property.
14        Subject to payment of amounts  into  the  Build  Illinois
15    Fund and, the McCormick Place Expansion Project Fund, and the
16    Local  Government Distributive Fund pursuant to the preceding
17    paragraphs or in any amendments  thereto  hereafter  enacted,
18    beginning  with the receipt of the first report of taxes paid
19    by an eligible business and continuing for a 25-year  period,
20    the   Department   shall  each  month  pay  into  the  Energy
21    Infrastructure Fund 80% of the net revenue realized from  the
22    6.25%  general  rate  on  the selling price of Illinois-mined
23    coal that was sold to an eligible business.  For purposes  of
24    this  paragraph,  the  term  "eligible  business" means a new
25    electric generating facility certified  pursuant  to  Section
26    605-332  of  the Department of Commerce and Community Affairs
27    Law of the Civil Administrative Code of Illinois.
28        Of the remainder of the moneys received by the Department
29    pursuant to this Act, 75% thereof  shall  be  paid  into  the
30    State Treasury and 25% shall be reserved in a special account
31    and  used  only for the transfer to the Common School Fund as
32    part of the monthly transfer from the General Revenue Fund in
33    accordance with Section 8a of the State Finance Act.
34        As soon as possible after the first day  of  each  month,
 
HB5686 Enrolled             -48-               LRB9213370REmb
 1    upon   certification   of  the  Department  of  Revenue,  the
 2    Comptroller shall order transferred and the  Treasurer  shall
 3    transfer  from the General Revenue Fund to the Motor Fuel Tax
 4    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
 5    realized  under  this  Act  for  the  second preceding month.
 6    Beginning April 1, 2000, this transfer is no longer  required
 7    and shall not be made.
 8        Net  revenue  realized  for  a month shall be the revenue
 9    collected by the State pursuant to this Act, less the  amount
10    paid  out  during  that  month  as  refunds  to taxpayers for
11    overpayment of liability.
12        For greater simplicity of administration,  manufacturers,
13    importers  and  wholesalers whose products are sold at retail
14    in Illinois by numerous retailers, and who wish to do so, may
15    assume the responsibility for accounting and  paying  to  the
16    Department  all  tax  accruing under this Act with respect to
17    such sales, if the retailers who are  affected  do  not  make
18    written objection to the Department to this arrangement.
19    (Source: P.A.   91-37,  eff.  7-1-99;  91-51,  eff.  6-30-99;
20    91-101, eff. 7-12-99;  91-541,  eff.  8-13-99;  91-872,  eff.
21    7-1-00;  91-901, eff. 1-1-01; 92-12, eff. 7-1-01; 92-16, eff.
22    6-28-01; 92-208, eff. 8-2-01; 92-492,  eff.  1-1-02;  revised
23    9-14-01.)

24        Section  5-22.   The  Service  Use  Tax Act is amended by
25    changing Section 9 as follows:

26        (35 ILCS 110/9) (from Ch. 120, par. 439.39)
27        Sec.  9.  Each  serviceman  required  or  authorized   to
28    collect  the  tax  herein imposed shall pay to the Department
29    the amount of such tax (except as otherwise provided) at  the
30    time  when  he  is required to file his return for the period
31    during which such tax was collected, less a discount of  2.1%
32    prior  to  January  1, 1990 and 1.75% on and after January 1,
 
HB5686 Enrolled             -49-               LRB9213370REmb
 1    1990, or $5 per calendar year, whichever is greater, which is
 2    allowed to reimburse the serviceman for expenses incurred  in
 3    collecting  the  tax,  keeping  records, preparing and filing
 4    returns,  remitting  the  tax  and  supplying  data  to   the
 5    Department  on request. A serviceman need not remit that part
 6    of any tax collected by him to the extent that he is required
 7    to pay and does pay the tax imposed by the Service Occupation
 8    Tax Act with respect to his sale  of  service  involving  the
 9    incidental transfer by him of the same property.
10        Except  as  provided  hereinafter  in this Section, on or
11    before  the  twentieth  day  of  each  calendar  month,  such
12    serviceman shall file a return  for  the  preceding  calendar
13    month  in accordance with reasonable Rules and Regulations to
14    be promulgated by the Department. Such return shall be  filed
15    on a form prescribed by the Department and shall contain such
16    information as the Department may reasonably require.
17        The  Department  may  require  returns  to  be filed on a
18    quarterly basis.  If so required, a return for each  calendar
19    quarter  shall be filed on or before the twentieth day of the
20    calendar month following the end of  such  calendar  quarter.
21    The taxpayer shall also file a return with the Department for
22    each  of the first two months of each calendar quarter, on or
23    before the twentieth day of  the  following  calendar  month,
24    stating:
25             1.  The name of the seller;
26             2.  The  address  of the principal place of business
27        from which he engages in business as a serviceman in this
28        State;
29             3.  The total amount of taxable receipts received by
30        him  during  the  preceding  calendar  month,   including
31        receipts  from  charge  and  time  sales,  but  less  all
32        deductions allowed by law;
33             4.  The  amount  of credit provided in Section 2d of
34        this Act;
 
HB5686 Enrolled             -50-               LRB9213370REmb
 1             5.  The amount of tax due;
 2             5-5.  The signature of the taxpayer; and
 3             6.  Such  other  reasonable   information   as   the
 4        Department may require.
 5        If a taxpayer fails to sign a return within 30 days after
 6    the proper notice and demand for signature by the Department,
 7    the  return shall be considered valid and any amount shown to
 8    be due on the return shall be deemed assessed.
 9        Beginning October 1, 1993, a taxpayer who has an  average
10    monthly  tax  liability  of  $150,000  or more shall make all
11    payments required by rules of the  Department  by  electronic
12    funds  transfer.   Beginning  October 1, 1994, a taxpayer who
13    has an average monthly tax  liability  of  $100,000  or  more
14    shall  make  all payments required by rules of the Department
15    by electronic funds transfer.  Beginning October 1,  1995,  a
16    taxpayer  who has an average monthly tax liability of $50,000
17    or more shall make all payments  required  by  rules  of  the
18    Department by electronic funds transfer. Beginning October 1,
19    2000,  a taxpayer who has an annual tax liability of $200,000
20    or more shall make all payments  required  by  rules  of  the
21    Department  by  electronic  funds transfer.  The term "annual
22    tax liability" shall be the sum of the taxpayer's liabilities
23    under  this  Act,  and  under  all  other  State  and   local
24    occupation  and  use tax laws administered by the Department,
25    for the  immediately  preceding  calendar  year.    The  term
26    "average   monthly  tax  liability"  means  the  sum  of  the
27    taxpayer's liabilities under this Act, and  under  all  other
28    State  and  local occupation and use tax laws administered by
29    the Department, for the immediately preceding  calendar  year
30    divided  by  12. Beginning on October 1, 2002, a taxpayer who
31    has a tax liability in the amount set forth in subsection (b)
32    of Section 2505-210 of the Department of  Revenue  Law  shall
33    make  all  payments  required  by  rules of the Department by
34    electronic funds transfer.
 
HB5686 Enrolled             -51-               LRB9213370REmb
 1        Before August 1 of  each  year  beginning  in  1993,  the
 2    Department  shall  notify  all  taxpayers  required  to  make
 3    payments by electronic funds transfer. All taxpayers required
 4    to  make  payments  by  electronic  funds transfer shall make
 5    those payments for a minimum of one year beginning on October
 6    1.
 7        Any taxpayer not required to make payments by  electronic
 8    funds transfer may make payments by electronic funds transfer
 9    with the permission of the Department.
10        All  taxpayers  required  to  make  payment by electronic
11    funds transfer and any taxpayers  authorized  to  voluntarily
12    make  payments  by electronic funds transfer shall make those
13    payments in the manner authorized by the Department.
14        The Department shall adopt such rules as are necessary to
15    effectuate a program of electronic  funds  transfer  and  the
16    requirements of this Section.
17        If the serviceman is otherwise required to file a monthly
18    return  and if the serviceman's average monthly tax liability
19    to the Department does not exceed $200,  the  Department  may
20    authorize  his returns to be filed on a quarter annual basis,
21    with the return for January, February and March  of  a  given
22    year  being due by April 20 of such year; with the return for
23    April, May and June of a given year being due by July  20  of
24    such  year; with the return for July, August and September of
25    a given year being due by October 20 of such year,  and  with
26    the return for October, November and December of a given year
27    being due by January 20 of the following year.
28        If the serviceman is otherwise required to file a monthly
29    or  quarterly  return and if the serviceman's average monthly
30    tax liability to the Department  does  not  exceed  $50,  the
31    Department may authorize his returns to be filed on an annual
32    basis,  with the return for a given year being due by January
33    20 of the following year.
34        Such quarter annual and annual returns, as  to  form  and
 
HB5686 Enrolled             -52-               LRB9213370REmb
 1    substance,  shall  be  subject  to  the  same requirements as
 2    monthly returns.
 3        Notwithstanding  any  other   provision   in   this   Act
 4    concerning  the  time  within which a serviceman may file his
 5    return, in the case of any serviceman who ceases to engage in
 6    a kind of business which makes  him  responsible  for  filing
 7    returns  under  this  Act, such serviceman shall file a final
 8    return under this Act with the Department  not  more  than  1
 9    month after discontinuing such business.
10        Where  a  serviceman collects the tax with respect to the
11    selling price of property which he sells  and  the  purchaser
12    thereafter  returns  such property and the serviceman refunds
13    the selling price thereof to the purchaser,  such  serviceman
14    shall  also  refund,  to  the purchaser, the tax so collected
15    from the purchaser. When filing his return for the period  in
16    which  he  refunds  such tax to the purchaser, the serviceman
17    may deduct the amount of the tax so refunded by  him  to  the
18    purchaser  from any other Service Use Tax, Service Occupation
19    Tax,  retailers'  occupation  tax  or  use  tax  which   such
20    serviceman may be required to pay or remit to the Department,
21    as  shown by such return, provided that the amount of the tax
22    to be deducted shall previously have  been  remitted  to  the
23    Department  by  such  serviceman. If the serviceman shall not
24    previously have remitted  the  amount  of  such  tax  to  the
25    Department,  he  shall  be entitled to no deduction hereunder
26    upon refunding such tax to the purchaser.
27        Any serviceman  filing  a  return  hereunder  shall  also
28    include  the  total  tax  upon  the selling price of tangible
29    personal property purchased for use by him as an incident  to
30    a sale of service, and such serviceman shall remit the amount
31    of such tax to the Department when filing such return.
32        If  experience  indicates  such action to be practicable,
33    the Department may prescribe and  furnish  a  combination  or
34    joint  return  which will enable servicemen, who are required
 
HB5686 Enrolled             -53-               LRB9213370REmb
 1    to  file  returns  hereunder  and  also  under  the   Service
 2    Occupation  Tax  Act,  to  furnish all the return information
 3    required by both Acts on the one form.
 4        Where  the  serviceman  has  more   than   one   business
 5    registered  with  the  Department under separate registration
 6    hereunder, such serviceman shall not file each return that is
 7    due  as  a  single  return  covering  all   such   registered
 8    businesses,  but  shall  file  separate returns for each such
 9    registered business.
10        Beginning January 1,  1990,  each  month  the  Department
11    shall pay into the State and Local Tax Reform Fund, a special
12    fund  in the State Treasury, the net revenue realized for the
13    preceding month from the 1% tax on sales of  food  for  human
14    consumption which is to be consumed off the premises where it
15    is sold (other than alcoholic beverages, soft drinks and food
16    which  has  been  prepared  for  immediate  consumption)  and
17    prescription  and  nonprescription  medicines, drugs, medical
18    appliances and insulin, urine testing materials, syringes and
19    needles used by diabetics.
20        Beginning January 1,  1990,  each  month  the  Department
21    shall  pay into the State and Local Sales Tax Reform Fund 20%
22    of the net revenue realized for the preceding month from  the
23    6.25%   general   rate  on  transfers  of  tangible  personal
24    property, other than  tangible  personal  property  which  is
25    purchased  outside  Illinois  at  retail  from a retailer and
26    which is titled or registered by an agency  of  this  State's
27    government.
28        Beginning August 1, 2000, each month the Department shall
29    pay  into  the  State and Local Sales Tax Reform Fund 100% of
30    the net revenue realized for the  preceding  month  from  the
31    1.25% rate on the selling price of motor fuel and gasohol.
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%
 
HB5686 Enrolled             -54-               LRB9213370REmb
 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 Section 3 of the Retailers' Occupation Tax Act, Section  9
 7    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 8    Section  9 of the Service Occupation Tax Act, such Acts being
 9    hereinafter called the "Tax Acts" and such aggregate of  2.2%
10    or  3.8%,  as  the  case  may be, of moneys being hereinafter
11    called the "Tax Act Amount", and (2) the  amount  transferred
12    to the Build Illinois Fund from the State and Local Sales Tax
13    Reform  Fund  shall be less than the Annual Specified  Amount
14    (as defined in Section 3 of  the  Retailers'  Occupation  Tax
15    Act),  an amount equal to the difference shall be immediately
16    paid into the Build Illinois Fund from other moneys  received
17    by  the  Department  pursuant  to  the  Tax Acts; and further
18    provided, that if on the last business day of any  month  the
19    sum  of  (1) the Tax Act Amount required to be deposited into
20    the Build Illinois Bond Account in the  Build  Illinois  Fund
21    during  such month and (2) the amount transferred during such
22    month to the Build Illinois Fund from  the  State  and  Local
23    Sales  Tax  Reform Fund shall have been less than 1/12 of the
24    Annual Specified Amount, an amount equal  to  the  difference
25    shall  be  immediately paid into the Build Illinois Fund from
26    other moneys received by the Department pursuant to  the  Tax
27    Acts;  and,  further  provided,  that  in  no event shall the
28    payments required  under  the  preceding  proviso  result  in
29    aggregate  payments  into the Build Illinois Fund pursuant to
30    this clause (b) for any fiscal year in excess of the  greater
31    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
32    for such fiscal year; and, further provided, that the amounts
33    payable  into  the  Build Illinois Fund under this clause (b)
34    shall be payable only until such time as the aggregate amount
 
HB5686 Enrolled             -55-               LRB9213370REmb
 1    on deposit under each trust indenture securing  Bonds  issued
 2    and  outstanding  pursuant  to the Build Illinois Bond Act is
 3    sufficient, taking into account any future investment income,
 4    to fully provide, in accordance with such indenture, for  the
 5    defeasance of or the payment of the principal of, premium, if
 6    any,  and interest on the Bonds secured by such indenture and
 7    on any Bonds expected to be issued thereafter  and  all  fees
 8    and  costs  payable with respect thereto, all as certified by
 9    the Director of the Bureau of the Budget.   If  on  the  last
10    business  day  of  any  month  in which Bonds are outstanding
11    pursuant to the Build Illinois Bond Act, the aggregate of the
12    moneys deposited in the Build Illinois Bond  Account  in  the
13    Build  Illinois  Fund  in  such  month shall be less than the
14    amount required to be transferred  in  such  month  from  the
15    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
16    Retirement and Interest Fund pursuant to Section  13  of  the
17    Build  Illinois  Bond Act, an amount equal to such deficiency
18    shall be immediately paid from other moneys received  by  the
19    Department  pursuant  to  the  Tax Acts to the Build Illinois
20    Fund; provided, however, that any amounts paid to  the  Build
21    Illinois  Fund  in  any fiscal year pursuant to this sentence
22    shall be deemed to constitute payments pursuant to clause (b)
23    of  the  preceding  sentence  and  shall  reduce  the  amount
24    otherwise payable for such fiscal year pursuant to clause (b)
25    of the  preceding  sentence.   The  moneys  received  by  the
26    Department  pursuant to this Act and required to be deposited
27    into the Build Illinois Fund are subject to the pledge, claim
28    and charge set forth in Section 12 of the Build Illinois Bond
29    Act.
30        Subject to payment of amounts  into  the  Build  Illinois
31    Fund  as  provided  in  the  preceding  paragraph  or  in any
32    amendment thereto hereafter enacted, the following  specified
33    monthly   installment   of   the   amount  requested  in  the
34    certificate of the Chairman  of  the  Metropolitan  Pier  and
 
HB5686 Enrolled             -56-               LRB9213370REmb
 1    Exposition  Authority  provided  under  Section  8.25f of the
 2    State Finance Act, but not in excess of the  sums  designated
 3    as  "Total Deposit", shall be deposited in the aggregate from
 4    collections under Section 9 of the Use Tax Act, Section 9  of
 5    the  Service Use Tax Act, Section 9 of the Service Occupation
 6    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
 7    into  the  McCormick  Place  Expansion  Project  Fund  in the
 8    specified fiscal years.
 9               Fiscal Year                           Total Deposit
10                   1993                                        $0
11                   1994                                53,000,000
12                   1995                                58,000,000
13                   1996                                61,000,000
14                   1997                                64,000,000
15                   1998                                68,000,000
16                   1999                                71,000,000
17                   2000                                75,000,000
18                   2001                                80,000,000
19                   2002                                93,000,000
20                   2003                                99,000,000
21                   2004                               103,000,000
22                   2005                               108,000,000
23                   2006                               113,000,000
24                   2007                               119,000,000
25                   2008                               126,000,000
26                   2009                               132,000,000
27                   2010                               139,000,000
28                   2011                               146,000,000
29                   2012                               153,000,000
30                   2013                               161,000,000
31                   2014                               170,000,000
32                   2015                               179,000,000
33                   2016                               189,000,000
34                   2017                               199,000,000
 
HB5686 Enrolled             -57-               LRB9213370REmb
 1                   2018                               210,000,000
 2                   2019                               221,000,000
 3                   2020                               233,000,000
 4                   2021                               246,000,000
 5                   2022                               260,000,000
 6                 2023 and                             275,000,000
 7    each fiscal year
 8    thereafter that bonds
 9    are outstanding under
10    Section 13.2 of the
11    Metropolitan Pier and
12    Exposition Authority Act,
13    but not after fiscal year 2042.
14        Beginning July 20, 1993 and in each month of each  fiscal
15    year  thereafter,  one-eighth  of the amount requested in the
16    certificate of the Chairman  of  the  Metropolitan  Pier  and
17    Exposition  Authority  for  that fiscal year, less the amount
18    deposited into the McCormick Place Expansion Project Fund  by
19    the  State Treasurer in the respective month under subsection
20    (g) of Section 13 of the  Metropolitan  Pier  and  Exposition
21    Authority  Act,  plus cumulative deficiencies in the deposits
22    required under this Section for previous  months  and  years,
23    shall be deposited into the McCormick Place Expansion Project
24    Fund,  until  the  full amount requested for the fiscal year,
25    but not in excess of the amount  specified  above  as  "Total
26    Deposit", has been deposited.
27        Subject  to  payment  of  amounts into the Build Illinois
28    Fund and the McCormick Place Expansion Project Fund  pursuant
29    to  the  preceding  paragraphs  or  in  any amendment thereto
30    hereafter enacted, each month the Department shall  pay  into
31    the  Local  Government  Distributive  Fund  0.4%  of  the net
32    revenue realized for the preceding month from the 5%  general
33    rate  or  0.4%  of  80%  of  the net revenue realized for the
34    preceding month from the 6.25% general rate, as the case  may
 
HB5686 Enrolled             -58-               LRB9213370REmb
 1    be,  on the selling price of tangible personal property which
 2    amount shall, subject to  appropriation,  be  distributed  as
 3    provided  in  Section  2 of the State Revenue Sharing Act. No
 4    payments or distributions pursuant to this paragraph shall be
 5    made if the tax imposed  by  this  Act  on  photo  processing
 6    products  is  declared  unconstitutional,  or if the proceeds
 7    from such tax are unavailable  for  distribution  because  of
 8    litigation.
 9        Subject  to  payment  of  amounts into the Build Illinois
10    Fund and, the McCormick Place Expansion Project Fund, and the
11    Local Government Distributive Fund pursuant to the  preceding
12    paragraphs  or  in  any amendments thereto hereafter enacted,
13    beginning July 1, 1993, the Department shall each  month  pay
14    into  the Illinois Tax Increment Fund 0.27% of 80% of the net
15    revenue realized for  the  preceding  month  from  the  6.25%
16    general  rate  on  the  selling  price  of  tangible personal
17    property.
18        Subject to payment of amounts  into  the  Build  Illinois
19    Fund and, the McCormick Place Expansion Project Fund, and the
20    Local  Government Distributive Fund pursuant to the preceding
21    paragraphs or in any amendments  thereto  hereafter  enacted,
22    beginning  with the receipt of the first report of taxes paid
23    by an eligible business and continuing for a 25-year  period,
24    the   Department   shall  each  month  pay  into  the  Energy
25    Infrastructure Fund 80% of the net revenue realized from  the
26    6.25%  general  rate  on  the selling price of Illinois-mined
27    coal that was sold to an eligible business.  For purposes  of
28    this  paragraph,  the  term  "eligible  business" means a new
29    electric generating facility certified  pursuant  to  Section
30    605-332  of  the Department of Commerce and Community Affairs
31    Law of the Civil Administrative Code of Illinois.
32        All remaining moneys received by the Department  pursuant
33    to  this  Act  shall be paid into the General Revenue Fund of
34    the State Treasury.
 
HB5686 Enrolled             -59-               LRB9213370REmb
 1        As soon as possible after the first day  of  each  month,
 2    upon   certification   of  the  Department  of  Revenue,  the
 3    Comptroller shall order transferred and the  Treasurer  shall
 4    transfer  from the General Revenue Fund to the Motor Fuel Tax
 5    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
 6    realized  under  this  Act  for  the  second preceding month.
 7    Beginning April 1, 2000, this transfer is no longer  required
 8    and shall not be made.
 9        Net  revenue  realized  for  a month shall be the revenue
10    collected by the State pursuant to this Act, less the  amount
11    paid  out  during  that  month  as  refunds  to taxpayers for
12    overpayment of liability.
13    (Source: P.A.  91-37,  eff.  7-1-99;  91-51,  eff.   6-30-99;
14    91-101,  eff.  7-12-99;  91-541,  eff.  8-13-99; 91-872, eff.
15    7-1-00; 92-12, eff. 7-1-01; 92-208, eff. 8-2-01; 92-492, eff.
16    1-1-02; revised 9-14-01.)

17        Section 5-23.  The Service Occupation Tax Act is  amended
18    by changing Section 9 as follows:

19        (35 ILCS 115/9) (from Ch. 120, par. 439.109)
20        Sec.  9.   Each  serviceman  required  or  authorized  to
21    collect  the  tax  herein imposed shall pay to the Department
22    the amount of such tax at the time when  he  is  required  to
23    file  his  return  for  the  period during which such tax was
24    collectible, less a discount of  2.1%  prior  to  January  1,
25    1990,  and  1.75%  on  and  after  January 1, 1990, or $5 per
26    calendar year, whichever is  greater,  which  is  allowed  to
27    reimburse  the serviceman for expenses incurred in collecting
28    the tax,  keeping  records,  preparing  and  filing  returns,
29    remitting  the  tax  and  supplying data to the Department on
30    request.
31        Where such tangible personal property  is  sold  under  a
32    conditional  sales  contract, or under any other form of sale
 
HB5686 Enrolled             -60-               LRB9213370REmb
 1    wherein the payment of the principal sum, or a part  thereof,
 2    is  extended  beyond  the  close  of the period for which the
 3    return is filed, the serviceman, in collecting  the  tax  may
 4    collect,  for each tax return period, only the tax applicable
 5    to the part of the selling  price  actually  received  during
 6    such tax return period.
 7        Except  as  provided  hereinafter  in this Section, on or
 8    before  the  twentieth  day  of  each  calendar  month,  such
 9    serviceman shall file a return  for  the  preceding  calendar
10    month  in accordance with reasonable rules and regulations to
11    be promulgated by the Department of  Revenue.    Such  return
12    shall  be  filed  on  a form prescribed by the Department and
13    shall  contain  such  information  as  the   Department   may
14    reasonably require.
15        The  Department  may  require  returns  to  be filed on a
16    quarterly basis.  If so required, a return for each  calendar
17    quarter  shall be filed on or before the twentieth day of the
18    calendar month following the end of  such  calendar  quarter.
19    The taxpayer shall also file a return with the Department for
20    each  of the first two months of each calendar quarter, on or
21    before the twentieth day of  the  following  calendar  month,
22    stating:
23             1.  The name of the seller;
24             2.  The  address  of the principal place of business
25        from which he engages in business as a serviceman in this
26        State;
27             3.  The total amount of taxable receipts received by
28        him  during  the  preceding  calendar  month,   including
29        receipts  from  charge  and  time  sales,  but  less  all
30        deductions allowed by law;
31             4.  The  amount  of credit provided in Section 2d of
32        this Act;
33             5.  The amount of tax due;
34             5-5.  The signature of the taxpayer; and
 
HB5686 Enrolled             -61-               LRB9213370REmb
 1             6.  Such  other  reasonable   information   as   the
 2        Department may require.
 3        If a taxpayer fails to sign a return within 30 days after
 4    the proper notice and demand for signature by the Department,
 5    the  return shall be considered valid and any amount shown to
 6    be due on the return shall be deemed assessed.
 7        A serviceman may accept a Manufacturer's Purchase  Credit
 8    certification from a purchaser in satisfaction of Service Use
 9    Tax as provided in Section 3-70 of the Service Use Tax Act if
10    the  purchaser  provides  the  appropriate  documentation  as
11    required  by  Section  3-70  of  the  Service Use Tax Act.  A
12    Manufacturer's Purchase Credit certification, accepted  by  a
13    serviceman as provided in Section 3-70 of the Service Use Tax
14    Act,  may  be  used  by  that  serviceman  to satisfy Service
15    Occupation  Tax  liability  in  the  amount  claimed  in  the
16    certification, not to exceed 6.25% of the receipts subject to
17    tax from a qualifying purchase.
18        If the serviceman's average monthly tax liability to  the
19    Department does not exceed $200, the Department may authorize
20    his  returns  to be filed on a quarter annual basis, with the
21    return for January, February and March of a given year  being
22    due  by April 20 of such year; with the return for April, May
23    and June of a given year being due by July 20 of  such  year;
24    with  the  return  for  July, August and September of a given
25    year being due by October 20  of  such  year,  and  with  the
26    return  for  October,  November  and December of a given year
27    being due by January 20 of the following year.
28        If the serviceman's average monthly tax liability to  the
29    Department  does not exceed $50, the Department may authorize
30    his returns to be filed on an annual basis, with  the  return
31    for  a  given  year  being due by January 20 of the following
32    year.
33        Such quarter annual and annual returns, as  to  form  and
34    substance,  shall  be  subject  to  the  same requirements as
 
HB5686 Enrolled             -62-               LRB9213370REmb
 1    monthly returns.
 2        Notwithstanding  any  other   provision   in   this   Act
 3    concerning  the  time  within which a serviceman may file his
 4    return, in the case of any serviceman who ceases to engage in
 5    a kind of business which makes  him  responsible  for  filing
 6    returns  under  this  Act, such serviceman shall file a final
 7    return under this Act with the Department  not  more  than  1
 8    month after discontinuing such business.
 9        Beginning  October 1, 1993, a taxpayer who has an average
10    monthly tax liability of $150,000  or  more  shall  make  all
11    payments  required  by  rules of the Department by electronic
12    funds transfer.  Beginning October 1, 1994,  a  taxpayer  who
13    has  an  average  monthly  tax  liability of $100,000 or more
14    shall make all payments required by rules of  the  Department
15    by  electronic  funds transfer.  Beginning October 1, 1995, a
16    taxpayer who has an average monthly tax liability of  $50,000
17    or  more  shall  make  all  payments required by rules of the
18    Department by electronic funds transfer.   Beginning  October
19    1,  2000,  a  taxpayer  who  has  an  annual tax liability of
20    $200,000 or more shall make all payments required by rules of
21    the  Department  by  electronic  funds  transfer.   The  term
22    "annual tax liability" shall be the  sum  of  the  taxpayer's
23    liabilities  under  this  Act,  and under all other State and
24    local  occupation  and  use  tax  laws  administered  by  the
25    Department, for the immediately preceding calendar year.  The
26    term  "average  monthly  tax  liability" means the sum of the
27    taxpayer's liabilities under this Act, and  under  all  other
28    State  and  local occupation and use tax laws administered by
29    the Department, for the immediately preceding  calendar  year
30    divided  by  12. Beginning on October 1, 2002, a taxpayer who
31    has a tax liability in the amount set forth in subsection (b)
32    of Section 2505-210 of the Department of  Revenue  Law  shall
33    make  all  payments  required  by  rules of the Department by
34    electronic funds transfer.
 
HB5686 Enrolled             -63-               LRB9213370REmb
 1        Before August 1 of  each  year  beginning  in  1993,  the
 2    Department  shall  notify  all  taxpayers  required  to  make
 3    payments   by  electronic  funds  transfer.    All  taxpayers
 4    required to make payments by electronic funds transfer  shall
 5    make  those  payments  for a minimum of one year beginning on
 6    October 1.
 7        Any taxpayer not required to make payments by  electronic
 8    funds transfer may make payments by electronic funds transfer
 9    with the permission of the Department.
10        All  taxpayers  required  to  make  payment by electronic
11    funds transfer and any taxpayers  authorized  to  voluntarily
12    make  payments  by electronic funds transfer shall make those
13    payments in the manner authorized by the Department.
14        The Department shall adopt such rules as are necessary to
15    effectuate a program of electronic  funds  transfer  and  the
16    requirements of this Section.
17        Where  a  serviceman collects the tax with respect to the
18    selling price of tangible personal property  which  he  sells
19    and  the  purchaser thereafter returns such tangible personal
20    property and the serviceman refunds the selling price thereof
21    to the purchaser, such serviceman shall also refund,  to  the
22    purchaser,  the  tax  so  collected from the purchaser.  When
23    filing his return for the period in which he refunds such tax
24    to the purchaser, the serviceman may deduct the amount of the
25    tax so refunded by  him  to  the  purchaser  from  any  other
26    Service   Occupation   Tax,   Service   Use  Tax,  Retailers'
27    Occupation Tax or  Use  Tax  which  such  serviceman  may  be
28    required  to pay or remit to the Department, as shown by such
29    return, provided that the amount of the tax  to  be  deducted
30    shall previously have been remitted to the Department by such
31    serviceman.   If  the  serviceman  shall  not previously have
32    remitted the amount of such tax to the Department,  he  shall
33    be entitled to no deduction hereunder upon refunding such tax
34    to the purchaser.
 
HB5686 Enrolled             -64-               LRB9213370REmb
 1        If  experience  indicates  such action to be practicable,
 2    the Department may prescribe and  furnish  a  combination  or
 3    joint  return  which will enable servicemen, who are required
 4    to file returns  hereunder  and  also  under  the  Retailers'
 5    Occupation  Tax  Act,  the Use Tax Act or the Service Use Tax
 6    Act, to furnish all the return information  required  by  all
 7    said Acts on the one form.
 8        Where   the   serviceman   has  more  than  one  business
 9    registered with the Department under  separate  registrations
10    hereunder,  such  serviceman  shall file separate returns for
11    each registered business.
12        Beginning January 1,  1990,  each  month  the  Department
13    shall  pay  into  the  Local  Government Tax Fund the revenue
14    realized for the preceding month from the 1% tax on sales  of
15    food  for  human  consumption which is to be consumed off the
16    premises where it is sold (other  than  alcoholic  beverages,
17    soft  drinks  and  food which has been prepared for immediate
18    consumption) and prescription and nonprescription  medicines,
19    drugs,   medical   appliances   and  insulin,  urine  testing
20    materials, syringes and needles used by diabetics.
21        Beginning January 1,  1990,  each  month  the  Department
22    shall  pay  into the County and Mass Transit District Fund 4%
23    of the revenue realized for  the  preceding  month  from  the
24    6.25% general rate.
25        Beginning August 1, 2000, each month the Department shall
26    pay into the County and Mass Transit District Fund 20% of the
27    net  revenue  realized for the preceding month from the 1.25%
28    rate on the selling price of motor fuel and gasohol.
29        Beginning January 1,  1990,  each  month  the  Department
30    shall  pay  into  the  Local  Government  Tax Fund 16% of the
31    revenue realized for  the  preceding  month  from  the  6.25%
32    general rate on transfers of tangible personal property.
33        Beginning August 1, 2000, each month the Department shall
34    pay into the Local Government Tax Fund 80% of the net revenue
 
HB5686 Enrolled             -65-               LRB9213370REmb
 1    realized  for  the preceding month from the 1.25% rate on the
 2    selling price of motor fuel and gasohol.
 3        Of the remainder of the moneys received by the Department
 4    pursuant to this Act, (a) 1.75% thereof shall  be  paid  into
 5    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
 6    and on and after July 1, 1989, 3.8%  thereof  shall  be  paid
 7    into  the  Build Illinois Fund; provided, however, that if in
 8    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
 9    as the case may be, of the moneys received by the  Department
10    and required to be paid into the Build Illinois Fund pursuant
11    to  Section 3 of the Retailers' Occupation Tax Act, Section 9
12    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
13    Section 9 of the Service Occupation Tax Act, such Acts  being
14    hereinafter  called the "Tax Acts" and such aggregate of 2.2%
15    or 3.8%, as the case may  be,  of  moneys  being  hereinafter
16    called  the  "Tax Act Amount", and (2) the amount transferred
17    to the Build Illinois Fund from the State and Local Sales Tax
18    Reform Fund shall be less than the  Annual  Specified  Amount
19    (as  defined  in  Section  3 of the Retailers' Occupation Tax
20    Act), an amount equal to the difference shall be  immediately
21    paid  into the Build Illinois Fund from other moneys received
22    by the Department pursuant  to  the  Tax  Acts;  and  further
23    provided,  that  if on the last business day of any month the
24    sum of (1) the Tax Act Amount required to be  deposited  into
25    the  Build Illinois Account in the Build Illinois Fund during
26    such month and (2) the amount transferred during  such  month
27    to the Build Illinois Fund from the State and Local Sales Tax
28    Reform  Fund  shall  have  been  less than 1/12 of the Annual
29    Specified Amount, an amount equal to the difference shall  be
30    immediately  paid  into  the  Build  Illinois Fund from other
31    moneys received by the Department pursuant to the  Tax  Acts;
32    and,  further  provided,  that in no event shall the payments
33    required under the  preceding  proviso  result  in  aggregate
34    payments into the Build Illinois Fund pursuant to this clause
 
HB5686 Enrolled             -66-               LRB9213370REmb
 1    (b)  for  any fiscal year in excess of the greater of (i) the
 2    Tax Act Amount or (ii) the Annual Specified Amount  for  such
 3    fiscal  year; and, further provided, that the amounts payable
 4    into the Build Illinois Fund under this clause (b)  shall  be
 5    payable  only  until  such  time  as  the aggregate amount on
 6    deposit under each trust indenture securing Bonds issued  and
 7    outstanding  pursuant  to  the  Build  Illinois  Bond  Act is
 8    sufficient, taking into account any future investment income,
 9    to fully provide, in accordance with such indenture, for  the
10    defeasance of or the payment of the principal of, premium, if
11    any,  and interest on the Bonds secured by such indenture and
12    on any Bonds expected to be issued thereafter  and  all  fees
13    and  costs  payable with respect thereto, all as certified by
14    the Director of the Bureau of the Budget.   If  on  the  last
15    business  day  of  any  month  in which Bonds are outstanding
16    pursuant to the Build Illinois Bond Act, the aggregate of the
17    moneys deposited in the Build Illinois Bond  Account  in  the
18    Build  Illinois  Fund  in  such  month shall be less than the
19    amount required to be transferred  in  such  month  from  the
20    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
21    Retirement and Interest Fund pursuant to Section  13  of  the
22    Build  Illinois  Bond Act, an amount equal to such deficiency
23    shall be immediately paid from other moneys received  by  the
24    Department  pursuant  to  the  Tax Acts to the Build Illinois
25    Fund; provided, however, that any amounts paid to  the  Build
26    Illinois  Fund  in  any fiscal year pursuant to this sentence
27    shall be deemed to constitute payments pursuant to clause (b)
28    of  the  preceding  sentence  and  shall  reduce  the  amount
29    otherwise payable for such fiscal year pursuant to clause (b)
30    of the  preceding  sentence.   The  moneys  received  by  the
31    Department  pursuant to this Act and required to be deposited
32    into the Build Illinois Fund are subject to the pledge, claim
33    and charge set forth in Section 12 of the Build Illinois Bond
34    Act.
 
HB5686 Enrolled             -67-               LRB9213370REmb
 1        Subject to payment of amounts  into  the  Build  Illinois
 2    Fund  as  provided  in  the  preceding  paragraph  or  in any
 3    amendment thereto hereafter enacted, the following  specified
 4    monthly   installment   of   the   amount  requested  in  the
 5    certificate of the Chairman  of  the  Metropolitan  Pier  and
 6    Exposition  Authority  provided  under  Section  8.25f of the
 7    State Finance Act, but not in excess of the  sums  designated
 8    as  "Total Deposit", shall be deposited in the aggregate from
 9    collections under Section 9 of the Use Tax Act, Section 9  of
10    the  Service Use Tax Act, Section 9 of the Service Occupation
11    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
12    into  the  McCormick  Place  Expansion  Project  Fund  in the
13    specified fiscal years.
14               Fiscal Year                           Total Deposit
15                   1993                                        $0
16                   1994                                53,000,000
17                   1995                                58,000,000
18                   1996                                61,000,000
19                   1997                                64,000,000
20                   1998                                68,000,000
21                   1999                                71,000,000
22                   2000                                75,000,000
23                   2001                                80,000,000
24                   2002                                93,000,000
25                   2003                                99,000,000
26                   2004                               103,000,000
27                   2005                               108,000,000
28                   2006                               113,000,000
29                   2007                               119,000,000
30                   2008                               126,000,000
31                   2009                               132,000,000
32                   2010                               139,000,000
33                   2011                               146,000,000
34                   2012                               153,000,000
 
HB5686 Enrolled             -68-               LRB9213370REmb
 1                   2013                               161,000,000
 2                   2014                               170,000,000
 3                   2015                               179,000,000
 4                   2016                               189,000,000
 5                   2017                               199,000,000
 6                   2018                               210,000,000
 7                   2019                               221,000,000
 8                   2020                               233,000,000
 9                   2021                               246,000,000
10                   2022                               260,000,000
11                 2023 and                             275,000,000
12    each fiscal year
13    thereafter that bonds
14    are outstanding under
15    Section 13.2 of the
16    Metropolitan Pier and
17    Exposition Authority
18    Act, but not after fiscal year 2042.
19        Beginning July 20, 1993 and in each month of each  fiscal
20    year  thereafter,  one-eighth  of the amount requested in the
21    certificate of the Chairman  of  the  Metropolitan  Pier  and
22    Exposition  Authority  for  that fiscal year, less the amount
23    deposited into the McCormick Place Expansion Project Fund  by
24    the  State Treasurer in the respective month under subsection
25    (g) of Section 13 of the  Metropolitan  Pier  and  Exposition
26    Authority  Act,  plus cumulative deficiencies in the deposits
27    required under this Section for previous  months  and  years,
28    shall be deposited into the McCormick Place Expansion Project
29    Fund,  until  the  full amount requested for the fiscal year,
30    but not in excess of the amount  specified  above  as  "Total
31    Deposit", has been deposited.
32        Subject  to  payment  of  amounts into the Build Illinois
33    Fund and the McCormick Place Expansion Project Fund  pursuant
34    to  the  preceding  paragraphs  or  in  any amendment thereto
 
HB5686 Enrolled             -69-               LRB9213370REmb
 1    hereafter enacted, each month the Department shall  pay  into
 2    the  Local  Government  Distributive  Fund  0.4%  of  the net
 3    revenue realized for the preceding month from the 5%  general
 4    rate  or  0.4%  of  80%  of  the net revenue realized for the
 5    preceding month from the 6.25% general rate, as the case  may
 6    be,  on the selling price of tangible personal property which
 7    amount shall, subject to  appropriation,  be  distributed  as
 8    provided  in  Section 2 of the State Revenue Sharing Act.  No
 9    payments or distributions pursuant to this paragraph shall be
10    made if the  tax  imposed  by  this  Act  on  photoprocessing
11    products  is  declared  unconstitutional,  or if the proceeds
12    from such tax are unavailable  for  distribution  because  of
13    litigation.
14        Subject  to  payment  of  amounts into the Build Illinois
15    Fund and, the McCormick Place Expansion Project Fund, and the
16    Local Government Distributive Fund pursuant to the  preceding
17    paragraphs  or  in  any amendments thereto hereafter enacted,
18    beginning July 1, 1993, the Department shall each  month  pay
19    into  the Illinois Tax Increment Fund 0.27% of 80% of the net
20    revenue realized for  the  preceding  month  from  the  6.25%
21    general  rate  on  the  selling  price  of  tangible personal
22    property.
23        Subject to payment of amounts  into  the  Build  Illinois
24    Fund and, the McCormick Place Expansion Project Fund, and the
25    Local  Government Distributive Fund pursuant to the preceding
26    paragraphs or in any amendments  thereto  hereafter  enacted,
27    beginning  with the receipt of the first report of taxes paid
28    by an eligible business and continuing for a 25-year  period,
29    the   Department   shall  each  month  pay  into  the  Energy
30    Infrastructure Fund 80% of the net revenue realized from  the
31    6.25%  general  rate  on  the selling price of Illinois-mined
32    coal that was sold to an eligible business.  For purposes  of
33    this  paragraph,  the  term  "eligible  business" means a new
34    electric generating facility certified  pursuant  to  Section
 
HB5686 Enrolled             -70-               LRB9213370REmb
 1    605-332  of  the Department of Commerce and Community Affairs
 2    Law of the Civil Administrative Code of Illinois.
 3        Remaining moneys received by the Department  pursuant  to
 4    this  Act  shall be paid into the General Revenue Fund of the
 5    State Treasury.
 6        The Department may, upon separate  written  notice  to  a
 7    taxpayer,  require  the taxpayer to prepare and file with the
 8    Department on a form prescribed by the Department within  not
 9    less  than  60  days  after  receipt  of the notice an annual
10    information return for the tax year specified in the  notice.
11    Such   annual  return  to  the  Department  shall  include  a
12    statement of gross receipts as shown by the  taxpayer's  last
13    Federal  income  tax  return.   If  the total receipts of the
14    business as reported in the Federal income tax return do  not
15    agree  with  the gross receipts reported to the Department of
16    Revenue for the same period, the taxpayer shall attach to his
17    annual return a schedule showing a reconciliation  of  the  2
18    amounts  and  the reasons for the difference.  The taxpayer's
19    annual return to the Department shall also disclose the  cost
20    of goods sold by the taxpayer during the year covered by such
21    return,  opening  and  closing  inventories of such goods for
22    such year, cost of goods used from stock or taken from  stock
23    and  given  away  by  the taxpayer during such year, pay roll
24    information of the taxpayer's business during such  year  and
25    any  additional  reasonable  information which the Department
26    deems would be helpful in determining  the  accuracy  of  the
27    monthly,  quarterly  or annual returns filed by such taxpayer
28    as hereinbefore provided for in this Section.
29        If the annual information return required by this Section
30    is not filed when and as  required,  the  taxpayer  shall  be
31    liable as follows:
32             (i)  Until  January  1,  1994, the taxpayer shall be
33        liable for a penalty equal to 1/6 of 1% of  the  tax  due
34        from such taxpayer under this Act during the period to be
 
HB5686 Enrolled             -71-               LRB9213370REmb
 1        covered  by  the annual return for each month or fraction
 2        of a month until such return is filed  as  required,  the
 3        penalty  to  be assessed and collected in the same manner
 4        as any other penalty provided for in this Act.
 5             (ii)  On and after January  1,  1994,  the  taxpayer
 6        shall be liable for a penalty as described in Section 3-4
 7        of the Uniform Penalty and Interest Act.
 8        The chief executive officer, proprietor, owner or highest
 9    ranking  manager  shall sign the annual return to certify the
10    accuracy of the information contained  therein.   Any  person
11    who  willfully  signs  the  annual return containing false or
12    inaccurate  information  shall  be  guilty  of  perjury   and
13    punished  accordingly.   The annual return form prescribed by
14    the Department  shall  include  a  warning  that  the  person
15    signing the return may be liable for perjury.
16        The  foregoing  portion  of  this  Section concerning the
17    filing of an annual information return shall not apply  to  a
18    serviceman  who  is not required to file an income tax return
19    with the United States Government.
20        As soon as possible after the first day  of  each  month,
21    upon   certification   of  the  Department  of  Revenue,  the
22    Comptroller shall order transferred and the  Treasurer  shall
23    transfer  from the General Revenue Fund to the Motor Fuel Tax
24    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
25    realized  under  this  Act  for  the  second preceding month.
26    Beginning April 1, 2000, this transfer is no longer  required
27    and shall not be made.
28        Net  revenue  realized  for  a month shall be the revenue
29    collected by the State pursuant to this Act, less the  amount
30    paid  out  during  that  month  as  refunds  to taxpayers for
31    overpayment of liability.
32        For greater simplicity of  administration,  it  shall  be
33    permissible  for  manufacturers,  importers  and  wholesalers
34    whose  products  are sold by numerous servicemen in Illinois,
 
HB5686 Enrolled             -72-               LRB9213370REmb
 1    and who wish to do  so,  to  assume  the  responsibility  for
 2    accounting  and  paying  to  the  Department all tax accruing
 3    under this Act with respect to such sales, if the  servicemen
 4    who  are  affected  do  not  make  written  objection  to the
 5    Department to this arrangement.
 6    (Source: P.A.  91-37,  eff.  7-1-99;  91-51,  eff.   6-30-99;
 7    91-101,  eff.  7-12-99;  91-541,  eff.  8-13-99; 91-872, eff.
 8    7-1-00; 92-12, eff. 7-1-01; 92-208, eff. 8-2-01; 92-492, eff.
 9    1-1-02; revised 9-14-01.)

10        Section 5-24.   The  Retailers'  Occupation  Tax  Act  is
11    amended by changing Section 3 as follows:

12        (35 ILCS 120/3) (from Ch. 120, par. 442)
13        Sec. 3.  Except as provided in this Section, on or before
14    the  twentieth  day  of  each  calendar  month,  every person
15    engaged in the business of selling tangible personal property
16    at retail in this State during the preceding  calendar  month
17    shall file a return with the Department, stating:
18             1.  The name of the seller;
19             2.  His  residence  address  and  the address of his
20        principal place  of  business  and  the  address  of  the
21        principal  place  of  business  (if  that  is a different
22        address) from which he engages in the business of selling
23        tangible personal property at retail in this State;
24             3.  Total amount of receipts received by him  during
25        the  preceding calendar month or quarter, as the case may
26        be, from sales of tangible personal  property,  and  from
27        services furnished, by him during such preceding calendar
28        month or quarter;
29             4.  Total   amount   received   by  him  during  the
30        preceding calendar month or quarter on  charge  and  time
31        sales  of  tangible  personal property, and from services
32        furnished, by him prior to the month or quarter for which
 
HB5686 Enrolled             -73-               LRB9213370REmb
 1        the return is filed;
 2             5.  Deductions allowed by law;
 3             6.  Gross receipts which were received by him during
 4        the preceding calendar month  or  quarter  and  upon  the
 5        basis of which the tax is imposed;
 6             7.  The  amount  of credit provided in Section 2d of
 7        this Act;
 8             8.  The amount of tax due;
 9             9.  The signature of the taxpayer; and
10             10.  Such  other  reasonable  information   as   the
11        Department may require.
12        If a taxpayer fails to sign a return within 30 days after
13    the proper notice and demand for signature by the Department,
14    the  return shall be considered valid and any amount shown to
15    be due on the return shall be deemed assessed.
16        Each return shall be  accompanied  by  the  statement  of
17    prepaid tax issued pursuant to Section 2e for which credit is
18    claimed.
19        A  retailer  may  accept a Manufacturer's Purchase Credit
20    certification from a purchaser in satisfaction of Use Tax  as
21    provided  in Section 3-85 of the Use Tax Act if the purchaser
22    provides the appropriate documentation as required by Section
23    3-85 of the Use Tax Act.  A  Manufacturer's  Purchase  Credit
24    certification,  accepted by a retailer as provided in Section
25    3-85 of the Use Tax Act, may be  used  by  that  retailer  to
26    satisfy  Retailers'  Occupation  Tax  liability in the amount
27    claimed in the certification, not  to  exceed  6.25%  of  the
28    receipts subject to tax from a qualifying purchase.
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
 
HB5686 Enrolled             -74-               LRB9213370REmb
 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; and
15             6.  Such  other  reasonable   information   as   the
16        Department may require.
17        If  a total amount of less than $1 is payable, refundable
18    or creditable, such amount shall be disregarded if it is less
19    than 50 cents and shall be increased to $1 if it is 50  cents
20    or more.
21        Beginning  October 1, 1993, a taxpayer who has an average
22    monthly tax liability of $150,000  or  more  shall  make  all
23    payments  required  by  rules of the Department by electronic
24    funds transfer.  Beginning October 1, 1994,  a  taxpayer  who
25    has  an  average  monthly  tax  liability of $100,000 or more
26    shall make all payments required by rules of  the  Department
27    by  electronic  funds transfer.  Beginning October 1, 1995, a
28    taxpayer who has an average monthly tax liability of  $50,000
29    or  more  shall  make  all  payments required by rules of the
30    Department by electronic funds transfer.   Beginning  October
31    1,  2000,  a  taxpayer  who  has  an  annual tax liability of
32    $200,000 or more shall make all payments required by rules of
33    the  Department  by  electronic  funds  transfer.   The  term
34    "annual tax liability" shall be the  sum  of  the  taxpayer's
 
HB5686 Enrolled             -75-               LRB9213370REmb
 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.  The
 4    term  "average monthly tax liability" shall be the sum of the
 5    taxpayer's liabilities under this Act, and  under  all  other
 6    State  and  local occupation and use tax laws administered by
 7    the Department, for the immediately preceding  calendar  year
 8    divided  by  12. Beginning on October 1, 2002, a taxpayer who
 9    has a tax liability in the amount set forth in subsection (b)
10    of Section 2505-210 of the Department of  Revenue  Law  shall
11    make  all  payments  required  by  rules of the Department by
12    electronic funds transfer.
13        Before August 1 of  each  year  beginning  in  1993,  the
14    Department  shall  notify  all  taxpayers  required  to  make
15    payments   by   electronic  funds  transfer.   All  taxpayers
16    required to make payments by electronic funds transfer  shall
17    make  those  payments  for a minimum of one year beginning on
18    October 1.
19        Any taxpayer not required to make payments by  electronic
20    funds transfer may make payments by electronic funds transfer
21    with the permission of the Department.
22        All  taxpayers  required  to  make  payment by electronic
23    funds transfer and any taxpayers  authorized  to  voluntarily
24    make  payments  by electronic funds transfer shall make those
25    payments in the manner authorized by the Department.
26        The Department shall adopt such rules as are necessary to
27    effectuate a program of electronic  funds  transfer  and  the
28    requirements of this Section.
29        Any  amount  which is required to be shown or reported on
30    any return or other document under this Act  shall,  if  such
31    amount  is  not  a  whole-dollar  amount, be increased to the
32    nearest whole-dollar amount in any case where the  fractional
33    part  of  a  dollar is 50 cents or more, and decreased to the
34    nearest whole-dollar amount where the fractional  part  of  a
 
HB5686 Enrolled             -76-               LRB9213370REmb
 1    dollar is less than 50 cents.
 2        If  the  retailer is otherwise required to file a monthly
 3    return and if the retailer's average monthly tax liability to
 4    the Department does  not  exceed  $200,  the  Department  may
 5    authorize  his returns to be filed on a quarter annual basis,
 6    with the return for January, February and March  of  a  given
 7    year  being due by April 20 of such year; with the return for
 8    April, May and June of a given year being due by July  20  of
 9    such  year; with the return for July, August and September of
10    a given year being due by October 20 of such year,  and  with
11    the return for October, November and December of a given year
12    being due by January 20 of the following year.
13        If  the  retailer is otherwise required to file a monthly
14    or quarterly return and if the retailer's average monthly tax
15    liability with  the  Department  does  not  exceed  $50,  the
16    Department may authorize his returns to be filed on an annual
17    basis,  with the return for a given year being due by January
18    20 of the following year.
19        Such quarter annual and annual returns, as  to  form  and
20    substance,  shall  be  subject  to  the  same requirements as
21    monthly returns.
22        Notwithstanding  any  other   provision   in   this   Act
23    concerning  the  time  within  which  a retailer may file his
24    return, in the case of any retailer who ceases to engage in a
25    kind of business  which  makes  him  responsible  for  filing
26    returns  under  this  Act,  such  retailer shall file a final
27    return under this Act with the Department not more  than  one
28    month after discontinuing such business.
29        Where   the  same  person  has  more  than  one  business
30    registered with the Department under  separate  registrations
31    under  this Act, such person may not file each return that is
32    due  as  a  single  return  covering  all   such   registered
33    businesses,  but  shall  file  separate returns for each such
34    registered business.
 
HB5686 Enrolled             -77-               LRB9213370REmb
 1        In addition, with respect to motor vehicles,  watercraft,
 2    aircraft,  and  trailers  that  are required to be registered
 3    with an agency of this State,  every  retailer  selling  this
 4    kind  of  tangible  personal  property  shall  file, with the
 5    Department, upon a form to be prescribed and supplied by  the
 6    Department,  a separate return for each such item of tangible
 7    personal property which the retailer sells, except  that  if,
 8    in   the  same  transaction,  (i)  a  retailer  of  aircraft,
 9    watercraft, motor vehicles or trailers  transfers  more  than
10    one aircraft, watercraft, motor vehicle or trailer to another
11    aircraft,  watercraft,  motor  vehicle  retailer  or  trailer
12    retailer  for  the  purpose  of  resale or (ii) a retailer of
13    aircraft, watercraft, motor vehicles, or  trailers  transfers
14    more than one aircraft, watercraft, motor vehicle, or trailer
15    to  a  purchaser  for  use  as  a qualifying rolling stock as
16    provided in Section 2-5 of this Act,  then  that  seller  may
17    report  the  transfer  of  all  aircraft,  watercraft,  motor
18    vehicles  or  trailers  involved  in  that transaction to the
19    Department on the same uniform invoice-transaction  reporting
20    return  form.   For  purposes  of  this Section, "watercraft"
21    means a Class 2, Class 3, or Class 4 watercraft as defined in
22    Section 3-2 of  the  Boat  Registration  and  Safety  Act,  a
23    personal  watercraft,  or  any  boat equipped with an inboard
24    motor.
25        Any retailer who sells only motor  vehicles,  watercraft,
26    aircraft, or trailers that are required to be registered with
27    an  agency  of  this State, so that all retailers' occupation
28    tax liability is required to be reported, and is reported, on
29    such transaction reporting returns and who is  not  otherwise
30    required  to file monthly or quarterly returns, need not file
31    monthly or quarterly returns.  However, those retailers shall
32    be required to file returns on an annual basis.
33        The transaction reporting return, in the  case  of  motor
34    vehicles  or trailers that are required to be registered with
 
HB5686 Enrolled             -78-               LRB9213370REmb
 1    an agency of this State, shall be the same  document  as  the
 2    Uniform  Invoice referred to in Section 5-402 of The Illinois
 3    Vehicle Code and must  show  the  name  and  address  of  the
 4    seller;  the name and address of the purchaser; the amount of
 5    the  selling  price  including  the  amount  allowed  by  the
 6    retailer for traded-in property, if any; the  amount  allowed
 7    by the retailer for the traded-in tangible personal property,
 8    if  any,  to the extent to which Section 1 of this Act allows
 9    an exemption for the value of traded-in property; the balance
10    payable after deducting  such  trade-in  allowance  from  the
11    total  selling price; the amount of tax due from the retailer
12    with respect to such transaction; the amount of tax collected
13    from the purchaser by the retailer on  such  transaction  (or
14    satisfactory  evidence  that  such  tax  is  not  due in that
15    particular instance, if that is claimed to be the fact);  the
16    place  and  date  of the sale; a sufficient identification of
17    the property sold; such other information as is  required  in
18    Section  5-402  of  The Illinois Vehicle Code, and such other
19    information as the Department may reasonably require.
20        The  transaction  reporting  return  in   the   case   of
21    watercraft  or aircraft must show the name and address of the
22    seller; the name and address of the purchaser; the amount  of
23    the  selling  price  including  the  amount  allowed  by  the
24    retailer  for  traded-in property, if any; the amount allowed
25    by the retailer for the traded-in tangible personal property,
26    if any, to the extent to which Section 1 of this  Act  allows
27    an exemption for the value of traded-in property; the balance
28    payable  after  deducting  such  trade-in  allowance from the
29    total selling price; the amount of tax due from the  retailer
30    with respect to such transaction; the amount of tax collected
31    from  the  purchaser  by the retailer on such transaction (or
32    satisfactory evidence that  such  tax  is  not  due  in  that
33    particular  instance, if that is claimed to be the fact); the
34    place and date of the sale, a  sufficient  identification  of
 
HB5686 Enrolled             -79-               LRB9213370REmb
 1    the   property  sold,  and  such  other  information  as  the
 2    Department may reasonably require.
 3        Such transaction reporting  return  shall  be  filed  not
 4    later than 20 days after the day of delivery of the item that
 5    is  being  sold, but may be filed by the retailer at any time
 6    sooner than that if he chooses to  do  so.   The  transaction
 7    reporting  return  and  tax  remittance or proof of exemption
 8    from  the  Illinois  use  tax  may  be  transmitted  to   the
 9    Department  by  way  of the State agency with which, or State
10    officer with whom the  tangible  personal  property  must  be
11    titled or registered (if titling or registration is required)
12    if  the Department and such agency or State officer determine
13    that  this  procedure  will  expedite   the   processing   of
14    applications for title or registration.
15        With each such transaction reporting return, the retailer
16    shall  remit  the  proper  amount of tax due (or shall submit
17    satisfactory evidence that the sale is not taxable if that is
18    the case), to the Department or  its  agents,  whereupon  the
19    Department  shall  issue,  in the purchaser's name, a use tax
20    receipt (or a certificate of exemption if the  Department  is
21    satisfied  that the particular sale is tax exempt) which such
22    purchaser may submit to  the  agency  with  which,  or  State
23    officer  with  whom,  he  must title or register the tangible
24    personal  property  that   is   involved   (if   titling   or
25    registration  is  required)  in  support  of such purchaser's
26    application for an Illinois certificate or other evidence  of
27    title or registration to such tangible personal property.
28        No  retailer's failure or refusal to remit tax under this
29    Act precludes a user, who has paid  the  proper  tax  to  the
30    retailer,  from  obtaining  his certificate of title or other
31    evidence of title or registration (if titling or registration
32    is required) upon satisfying the Department  that  such  user
33    has paid the proper tax (if tax is due) to the retailer.  The
34    Department  shall  adopt  appropriate  rules to carry out the
 
HB5686 Enrolled             -80-               LRB9213370REmb
 1    mandate of this paragraph.
 2        If the user who would otherwise pay tax to  the  retailer
 3    wants  the transaction reporting return filed and the payment
 4    of the tax or proof  of  exemption  made  to  the  Department
 5    before the retailer is willing to take these actions and such
 6    user  has  not  paid  the  tax to the retailer, such user may
 7    certify to the fact of such delay by  the  retailer  and  may
 8    (upon  the  Department  being  satisfied of the truth of such
 9    certification)  transmit  the  information  required  by  the
10    transaction reporting return and the remittance  for  tax  or
11    proof  of exemption directly to the Department and obtain his
12    tax receipt or exemption determination, in  which  event  the
13    transaction  reporting  return  and  tax remittance (if a tax
14    payment was required) shall be credited by the Department  to
15    the  proper  retailer's  account  with  the  Department,  but
16    without  the  2.1%  or  1.75%  discount  provided for in this
17    Section being allowed.  When the user pays the  tax  directly
18    to  the  Department,  he shall pay the tax in the same amount
19    and in the same form in which it would be remitted if the tax
20    had been remitted to the Department by the retailer.
21        Refunds made by the seller during  the  preceding  return
22    period   to  purchasers,  on  account  of  tangible  personal
23    property returned to  the  seller,  shall  be  allowed  as  a
24    deduction  under  subdivision  5  of his monthly or quarterly
25    return,  as  the  case  may  be,  in  case  the  seller   had
26    theretofore  included  the  receipts  from  the  sale of such
27    tangible personal property in a return filed by him  and  had
28    paid  the  tax  imposed  by  this  Act  with  respect to such
29    receipts.
30        Where the seller is a corporation, the  return  filed  on
31    behalf  of such corporation shall be signed by the president,
32    vice-president, secretary or treasurer  or  by  the  properly
33    accredited agent of such corporation.
34        Where  the  seller  is  a  limited liability company, the
 
HB5686 Enrolled             -81-               LRB9213370REmb
 1    return filed on behalf of the limited liability company shall
 2    be signed by a manager, member, or properly accredited  agent
 3    of the limited liability company.
 4        Except  as  provided in this Section, the retailer filing
 5    the return under this Section shall, at the  time  of  filing
 6    such  return, pay to the Department the amount of tax imposed
 7    by this Act less a discount of 2.1% prior to January 1,  1990
 8    and  1.75%  on  and after January 1, 1990, or $5 per calendar
 9    year, whichever is greater, which is allowed to reimburse the
10    retailer  for  the  expenses  incurred  in  keeping  records,
11    preparing and filing returns, remitting the tax and supplying
12    data to the  Department  on  request.   Any  prepayment  made
13    pursuant  to  Section 2d of this Act shall be included in the
14    amount on which such 2.1% or 1.75% discount is computed.   In
15    the  case  of  retailers  who  report  and  pay  the tax on a
16    transaction  by  transaction  basis,  as  provided  in   this
17    Section,  such  discount  shall  be  taken with each such tax
18    remittance instead of when such retailer files  his  periodic
19    return.
20        Before October 1, 2000, if the taxpayer's average monthly
21    tax  liability  to the Department under this Act, the Use Tax
22    Act, the Service Occupation Tax Act, and the Service Use  Tax
23    Act,  excluding  any  liability  for  prepaid sales tax to be
24    remitted in accordance with  Section  2d  of  this  Act,  was
25    $10,000  or  more  during  the  preceding 4 complete calendar
26    quarters, he shall file a return  with  the  Department  each
27    month  by  the 20th day of the month next following the month
28    during which such tax liability is incurred  and  shall  make
29    payments  to  the Department on or before the 7th, 15th, 22nd
30    and last day of the month  during  which  such  liability  is
31    incurred.  On  and  after  October 1, 2000, if the taxpayer's
32    average monthly tax liability to the  Department  under  this
33    Act, the Use Tax Act, the Service Occupation Tax Act, and the
34    Service  Use  Tax  Act,  excluding  any liability for prepaid
 
HB5686 Enrolled             -82-               LRB9213370REmb
 1    sales tax to be remitted in accordance  with  Section  2d  of
 2    this Act, was $20,000 or more during the preceding 4 complete
 3    calendar quarters, he shall file a return with the Department
 4    each  month  by  the 20th day of the month next following the
 5    month during which such tax liability is incurred  and  shall
 6    make  payment  to  the Department on or before the 7th, 15th,
 7    22nd and last day of the month during which such liability is
 8    incurred.  If the month during which such  tax  liability  is
 9    incurred  began  prior to January 1, 1985, each payment shall
10    be in an  amount  equal  to  1/4  of  the  taxpayer's  actual
11    liability  for  the  month or an amount set by the Department
12    not to exceed 1/4 of the average  monthly  liability  of  the
13    taxpayer  to  the  Department  for  the  preceding 4 complete
14    calendar quarters (excluding the month of  highest  liability
15    and  the month of lowest liability in such 4 quarter period).
16    If the month during which  such  tax  liability  is  incurred
17    begins  on  or  after January 1, 1985 and prior to January 1,
18    1987, each payment shall be in an amount equal  to  22.5%  of
19    the taxpayer's actual liability for the month or 27.5% of the
20    taxpayer's  liability  for  the  same  calendar  month of the
21    preceding year.  If the month during which such tax liability
22    is incurred begins on or after January 1, 1987 and  prior  to
23    January  1, 1988, each payment shall be in an amount equal to
24    22.5% of the taxpayer's actual liability  for  the  month  or
25    26.25%  of  the  taxpayer's  liability  for the same calendar
26    month of the preceding year.  If the month during which  such
27    tax liability is incurred begins on or after January 1, 1988,
28    and  prior  to January 1, 1989, or begins on or after January
29    1, 1996, each payment shall be in an amount equal to 22.5% of
30    the taxpayer's actual liability for the month or 25%  of  the
31    taxpayer's  liability  for  the  same  calendar  month of the
32    preceding year. If the month during which such tax  liability
33    is  incurred begins on or after January 1, 1989, and prior to
34    January 1, 1996, each payment shall be in an amount equal  to
 
HB5686 Enrolled             -83-               LRB9213370REmb
 1    22.5% of the taxpayer's actual liability for the month or 25%
 2    of  the  taxpayer's  liability for the same calendar month of
 3    the preceding year or 100% of the taxpayer's actual liability
 4    for the quarter monthly reporting period.  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.
 7    Before October 1, 2000, once applicable, the  requirement  of
 8    the  making  of quarter monthly payments to the Department by
 9    taxpayers having an average monthly tax liability of  $10,000
10    or  more  as  determined  in  the manner provided above shall
11    continue until such taxpayer's average monthly  liability  to
12    the  Department  during  the  preceding  4  complete calendar
13    quarters (excluding the month of highest  liability  and  the
14    month of lowest liability) is less than $9,000, or until such
15    taxpayer's  average  monthly  liability  to the Department as
16    computed  for  each  calendar  quarter  of  the  4  preceding
17    complete  calendar  quarter  period  is  less  than  $10,000.
18    However, if  a  taxpayer  can  show  the  Department  that  a
19    substantial  change  in  the taxpayer's business has occurred
20    which causes the taxpayer  to  anticipate  that  his  average
21    monthly  tax  liability for the reasonably foreseeable future
22    will fall below the $10,000 threshold stated above, then such
23    taxpayer may petition the Department for  a  change  in  such
24    taxpayer's  reporting  status.  On and after October 1, 2000,
25    once applicable, the requirement of  the  making  of  quarter
26    monthly  payments  to  the  Department by taxpayers having an
27    average  monthly  tax  liability  of  $20,000  or   more   as
28    determined  in the manner provided above shall continue until
29    such taxpayer's average monthly liability to  the  Department
30    during  the preceding 4 complete calendar quarters (excluding
31    the month of  highest  liability  and  the  month  of  lowest
32    liability)  is  less  than  $19,000  or until such taxpayer's
33    average monthly liability to the Department as  computed  for
34    each  calendar  quarter  of the 4 preceding complete calendar
 
HB5686 Enrolled             -84-               LRB9213370REmb
 1    quarter period is less than $20,000.  However, if a  taxpayer
 2    can  show  the  Department  that  a substantial change in the
 3    taxpayer's business has occurred which causes the taxpayer to
 4    anticipate that his average monthly  tax  liability  for  the
 5    reasonably  foreseeable  future  will  fall below the $20,000
 6    threshold stated above, then such taxpayer may  petition  the
 7    Department  for a change in such taxpayer's reporting status.
 8    The Department shall change such taxpayer's reporting  status
 9    unless  it  finds  that such change is seasonal in nature and
10    not likely to be long term.   If  any  such  quarter  monthly
11    payment  is not paid at the time or in the amount required by
12    this Section, then the taxpayer shall be liable for penalties
13    and interest on the difference between the minimum amount due
14    as a payment and the amount of such quarter  monthly  payment
15    actually  and timely paid, except insofar as the taxpayer has
16    previously made payments for that month to the Department  in
17    excess  of the minimum payments previously due as provided in
18    this Section. The Department shall make reasonable rules  and
19    regulations  to govern the quarter monthly payment amount and
20    quarter monthly payment dates for taxpayers who file on other
21    than a calendar monthly basis.
22        The provisions of this paragraph apply before October  1,
23    2001.  Without  regard  to  whether a taxpayer is required to
24    make  quarter  monthly  payments  as  specified  above,   any
25    taxpayer who is required by Section 2d of this Act to collect
26    and remit prepaid taxes and has collected prepaid taxes which
27    average in excess of $25,000 per month during the preceding 2
28    complete  calendar  quarters,  shall  file  a return with the
29    Department as required by Section 2f and shall make  payments
30    to  the  Department on or before the 7th, 15th, 22nd and last
31    day of the month during which such liability is incurred.  If
32    the month during which such tax liability is  incurred  began
33    prior  to  the effective date of this amendatory Act of 1985,
34    each payment shall be in an amount not less than 22.5% of the
 
HB5686 Enrolled             -85-               LRB9213370REmb
 1    taxpayer's actual liability under Section 2d.  If  the  month
 2    during  which  such  tax  liability  is incurred begins on or
 3    after January 1, 1986, each payment shall  be  in  an  amount
 4    equal  to  22.5%  of  the taxpayer's actual liability for the
 5    month or 27.5% of  the  taxpayer's  liability  for  the  same
 6    calendar  month of the preceding calendar year.  If the month
 7    during which such tax liability  is  incurred  begins  on  or
 8    after  January  1,  1987,  each payment shall be in an amount
 9    equal to 22.5% of the taxpayer's  actual  liability  for  the
10    month  or  26.25%  of  the  taxpayer's liability for the same
11    calendar month of the preceding year.   The  amount  of  such
12    quarter  monthly payments shall be credited against the final
13    tax liability of the taxpayer's return for that  month  filed
14    under  this  Section or Section 2f, as the case may be.  Once
15    applicable, the requirement of the making of quarter  monthly
16    payments  to  the Department pursuant to this paragraph shall
17    continue until such taxpayer's average  monthly  prepaid  tax
18    collections during the preceding 2 complete calendar quarters
19    is  $25,000  or less.  If any such quarter monthly payment is
20    not paid at the time or in the amount required, the  taxpayer
21    shall   be   liable   for  penalties  and  interest  on  such
22    difference, except insofar as  the  taxpayer  has  previously
23    made  payments  for  that  month  in  excess  of  the minimum
24    payments previously due.
25        The provisions of  this  paragraph  apply  on  and  after
26    October  1,  2001.    Without regard to whether a taxpayer is
27    required to make quarter monthly payments as specified above,
28    any taxpayer who is required by Section 2d  of  this  Act  to
29    collect  and  remit  prepaid  taxes and has collected prepaid
30    taxes that average in excess of $20,000 per month during  the
31    preceding  4  complete  calendar quarters shall file a return
32    with the Department as required by Section 2f and shall  make
33    payments  to  the Department on or before the 7th, 15th, 22nd
34    and last day of the  month  during  which  the  liability  is
 
HB5686 Enrolled             -86-               LRB9213370REmb
 1    incurred.   Each payment shall be in an amount equal to 22.5%
 2    of the taxpayer's actual liability for the month  or  25%  of
 3    the  taxpayer's  liability for the same calendar month of the
 4    preceding year.  The amount of the quarter  monthly  payments
 5    shall  be  credited  against  the  final tax liability of the
 6    taxpayer's return for that month filed under this Section  or
 7    Section  2f,  as  the  case  may  be.   Once  applicable, the
 8    requirement of the making of quarter monthly payments to  the
 9    Department  pursuant  to  this paragraph shall continue until
10    the taxpayer's average monthly prepaid tax collections during
11    the preceding 4 complete  calendar  quarters  (excluding  the
12    month of highest liability and the month of lowest liability)
13    is less than $19,000 or until such taxpayer's average monthly
14    liability  to  the  Department  as computed for each calendar
15    quarter of the 4 preceding complete calendar quarters is less
16    than $20,000.  If any such quarter  monthly  payment  is  not
17    paid  at  the  time  or  in the amount required, the taxpayer
18    shall  be  liable  for  penalties  and   interest   on   such
19    difference,  except  insofar  as  the taxpayer has previously
20    made payments  for  that  month  in  excess  of  the  minimum
21    payments previously due.
22        If  any  payment provided for in this Section exceeds the
23    taxpayer's liabilities under this Act, the Use Tax  Act,  the
24    Service  Occupation  Tax  Act and the Service Use Tax Act, as
25    shown on an original monthly return, the Department shall, if
26    requested by the taxpayer, issue to  the  taxpayer  a  credit
27    memorandum  no  later than 30 days after the date of payment.
28    The  credit  evidenced  by  such  credit  memorandum  may  be
29    assigned by the taxpayer to a  similar  taxpayer  under  this
30    Act,  the  Use Tax Act, the Service Occupation Tax Act or the
31    Service Use Tax Act, in accordance with reasonable rules  and
32    regulations  to  be prescribed by the Department.  If no such
33    request is made, the taxpayer may credit such excess  payment
34    against  tax  liability  subsequently  to  be remitted to the
 
HB5686 Enrolled             -87-               LRB9213370REmb
 1    Department under this Act,  the  Use  Tax  Act,  the  Service
 2    Occupation  Tax Act or the Service Use Tax Act, in accordance
 3    with reasonable  rules  and  regulations  prescribed  by  the
 4    Department.   If  the Department subsequently determined that
 5    all or any part of the credit taken was not actually  due  to
 6    the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
 7    shall  be  reduced by 2.1% or 1.75% of the difference between
 8    the credit taken and that actually  due,  and  that  taxpayer
 9    shall   be   liable   for  penalties  and  interest  on  such
10    difference.
11        If a retailer of motor fuel is entitled to a credit under
12    Section 2d of this Act which exceeds the taxpayer's liability
13    to the Department under this Act  for  the  month  which  the
14    taxpayer  is  filing a return, the Department shall issue the
15    taxpayer a credit memorandum for the excess.
16        Beginning January 1,  1990,  each  month  the  Department
17    shall  pay into the Local Government Tax Fund, a special fund
18    in the State  treasury  which  is  hereby  created,  the  net
19    revenue  realized  for the preceding month from the 1% tax on
20    sales of food for human consumption which is to  be  consumed
21    off  the  premises  where  it  is  sold (other than alcoholic
22    beverages, soft drinks and food which has been  prepared  for
23    immediate  consumption)  and prescription and nonprescription
24    medicines,  drugs,  medical  appliances  and  insulin,  urine
25    testing materials, syringes and needles used by diabetics.
26        Beginning January 1,  1990,  each  month  the  Department
27    shall  pay  into the County and Mass Transit District Fund, a
28    special fund in the State treasury which is  hereby  created,
29    4%  of  the net revenue realized for the preceding month from
30    the 6.25% general rate.
31        Beginning August 1, 2000, each month the Department shall
32    pay into the County and Mass Transit District Fund 20% of the
33    net revenue realized for the preceding month from  the  1.25%
34    rate on the selling price of motor fuel and gasohol.
 
HB5686 Enrolled             -88-               LRB9213370REmb
 1        Beginning  January  1,  1990,  each  month the Department
 2    shall pay into the Local Government Tax Fund 16% of  the  net
 3    revenue  realized  for  the  preceding  month  from the 6.25%
 4    general rate  on  the  selling  price  of  tangible  personal
 5    property.
 6        Beginning August 1, 2000, each month the Department shall
 7    pay into the Local Government Tax Fund 80% of the net revenue
 8    realized  for  the preceding month from the 1.25% rate on the
 9    selling price of motor fuel and gasohol.
10        Of the remainder of the moneys received by the Department
11    pursuant to this Act, (a) 1.75% thereof shall  be  paid  into
12    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
13    and on and after July 1, 1989, 3.8%  thereof  shall  be  paid
14    into  the  Build Illinois Fund; provided, however, that if in
15    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
16    as the case may be, of the moneys received by the  Department
17    and required to be paid into the Build Illinois Fund pursuant
18    to  this  Act, Section 9 of the Use Tax Act, Section 9 of the
19    Service Use Tax Act, and Section 9 of the Service  Occupation
20    Tax  Act,  such  Acts being hereinafter called the "Tax Acts"
21    and such aggregate of 2.2% or 3.8%, as the case  may  be,  of
22    moneys being hereinafter called the "Tax Act Amount", and (2)
23    the  amount  transferred  to the Build Illinois Fund from the
24    State and Local Sales Tax Reform Fund shall be less than  the
25    Annual  Specified  Amount (as hereinafter defined), an amount
26    equal to the difference shall be immediately  paid  into  the
27    Build  Illinois  Fund  from  other  moneys  received  by  the
28    Department  pursuant  to  the Tax Acts; the "Annual Specified
29    Amount" means the amounts specified below  for  fiscal  years
30    1986 through 1993:
31             Fiscal Year              Annual Specified Amount
32                 1986                       $54,800,000
33                 1987                       $76,650,000
34                 1988                       $80,480,000
 
HB5686 Enrolled             -89-               LRB9213370REmb
 1                 1989                       $88,510,000
 2                 1990                       $115,330,000
 3                 1991                       $145,470,000
 4                 1992                       $182,730,000
 5                 1993                      $206,520,000;
 6    and  means  the Certified Annual Debt Service Requirement (as
 7    defined in Section 13 of the Build Illinois Bond Act) or  the
 8    Tax  Act  Amount,  whichever is greater, for fiscal year 1994
 9    and each fiscal year thereafter; and further  provided,  that
10    if  on  the last business day of any month the sum of (1) the
11    Tax Act Amount  required  to  be  deposited  into  the  Build
12    Illinois  Bond Account in the Build Illinois Fund during such
13    month and (2) the amount transferred to  the  Build  Illinois
14    Fund  from  the  State  and Local Sales Tax Reform Fund shall
15    have been less than 1/12 of the Annual Specified  Amount,  an
16    amount equal to the difference shall be immediately paid into
17    the  Build  Illinois  Fund  from other moneys received by the
18    Department pursuant to the Tax Acts; and,  further  provided,
19    that  in  no  event  shall  the  payments  required under the
20    preceding proviso result in aggregate payments into the Build
21    Illinois Fund pursuant to this clause (b) for any fiscal year
22    in excess of the greater of (i) the Tax Act  Amount  or  (ii)
23    the  Annual  Specified  Amount  for  such  fiscal  year.  The
24    amounts payable into the Build Illinois Fund under clause (b)
25    of the first sentence in this paragraph shall be payable only
26    until such time as the aggregate amount on deposit under each
27    trust  indenture  securing  Bonds  issued   and   outstanding
28    pursuant to the Build Illinois Bond Act is sufficient, taking
29    into  account any future investment income, to fully provide,
30    in accordance with such indenture, for the defeasance  of  or
31    the  payment  of  the  principal  of,  premium,  if  any, and
32    interest on the Bonds secured by such indenture  and  on  any
33    Bonds expected to be issued thereafter and all fees and costs
34    payable  with  respect  thereto,  all  as  certified  by  the
 
HB5686 Enrolled             -90-               LRB9213370REmb
 1    Director  of  the  Bureau  of  the  Budget.   If  on the last
 2    business day of any month  in  which  Bonds  are  outstanding
 3    pursuant  to  the  Build  Illinois Bond Act, the aggregate of
 4    moneys deposited in the Build Illinois Bond  Account  in  the
 5    Build  Illinois  Fund  in  such  month shall be less than the
 6    amount required to be transferred  in  such  month  from  the
 7    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
 8    Retirement and Interest Fund pursuant to Section  13  of  the
 9    Build  Illinois  Bond Act, an amount equal to such deficiency
10    shall be immediately paid from other moneys received  by  the
11    Department  pursuant  to  the  Tax Acts to the Build Illinois
12    Fund; provided, however, that any amounts paid to  the  Build
13    Illinois  Fund  in  any fiscal year pursuant to this sentence
14    shall be deemed to constitute payments pursuant to clause (b)
15    of the first sentence of this paragraph and shall reduce  the
16    amount  otherwise  payable  for  such fiscal year pursuant to
17    that clause (b).   The  moneys  received  by  the  Department
18    pursuant  to  this  Act and required to be deposited into the
19    Build Illinois Fund are subject  to  the  pledge,  claim  and
20    charge  set  forth  in  Section 12 of the Build Illinois Bond
21    Act.
22        Subject to payment of amounts  into  the  Build  Illinois
23    Fund  as  provided  in  the  preceding  paragraph  or  in any
24    amendment thereto hereafter enacted, the following  specified
25    monthly   installment   of   the   amount  requested  in  the
26    certificate of the Chairman  of  the  Metropolitan  Pier  and
27    Exposition  Authority  provided  under  Section  8.25f of the
28    State Finance Act, but not in excess of  sums  designated  as
29    "Total  Deposit",  shall  be  deposited in the aggregate from
30    collections under Section 9 of the Use Tax Act, Section 9  of
31    the  Service Use Tax Act, Section 9 of the Service Occupation
32    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
33    into  the  McCormick  Place  Expansion  Project  Fund  in the
34    specified fiscal years.
 
HB5686 Enrolled             -91-               LRB9213370REmb
 1               Fiscal Year                           Total Deposit
 2                   1993                                        $0
 3                   1994                                53,000,000
 4                   1995                                58,000,000
 5                   1996                                61,000,000
 6                   1997                                64,000,000
 7                   1998                                68,000,000
 8                   1999                                71,000,000
 9                   2000                                75,000,000
10                   2001                                80,000,000
11                   2002                                93,000,000
12                   2003                                99,000,000
13                   2004                               103,000,000
14                   2005                               108,000,000
15                   2006                               113,000,000
16                   2007                               119,000,000
17                   2008                               126,000,000
18                   2009                               132,000,000
19                   2010                               139,000,000
20                   2011                               146,000,000
21                   2012                               153,000,000
22                   2013                               161,000,000
23                   2014                               170,000,000
24                   2015                               179,000,000
25                   2016                               189,000,000
26                   2017                               199,000,000
27                   2018                               210,000,000
28                   2019                               221,000,000
29                   2020                               233,000,000
30                   2021                               246,000,000
31                   2022                               260,000,000
32                 2023 and                             275,000,000
33    each fiscal year
34    thereafter that bonds
 
HB5686 Enrolled             -92-               LRB9213370REmb
 1    are outstanding under
 2    Section 13.2 of the
 3    Metropolitan Pier and
 4    Exposition Authority
 5    Act, but not after fiscal year 2042.
 6        Beginning July 20, 1993 and in each month of each  fiscal
 7    year  thereafter,  one-eighth  of the amount requested in the
 8    certificate of the Chairman  of  the  Metropolitan  Pier  and
 9    Exposition  Authority  for  that fiscal year, less the amount
10    deposited into the McCormick Place Expansion Project Fund  by
11    the  State Treasurer in the respective month under subsection
12    (g) of Section 13 of the  Metropolitan  Pier  and  Exposition
13    Authority  Act,  plus cumulative deficiencies in the deposits
14    required under this Section for previous  months  and  years,
15    shall be deposited into the McCormick Place Expansion Project
16    Fund,  until  the  full amount requested for the fiscal year,
17    but not in excess of the amount  specified  above  as  "Total
18    Deposit", has been deposited.
19        Subject  to  payment  of  amounts into the Build Illinois
20    Fund and the McCormick Place Expansion Project Fund  pursuant
21    to  the  preceding  paragraphs  or  in  any amendment thereto
22    hereafter enacted, each month the Department shall  pay  into
23    the  Local  Government  Distributive  Fund  0.4%  of  the net
24    revenue realized for the preceding month from the 5%  general
25    rate  or  0.4%  of  80%  of  the net revenue realized for the
26    preceding month from the 6.25% general rate, as the case  may
27    be,  on the selling price of tangible personal property which
28    amount shall, subject to  appropriation,  be  distributed  as
29    provided  in  Section 2 of the State Revenue Sharing Act.  No
30    payments or distributions pursuant to this paragraph shall be
31    made if the  tax  imposed  by  this  Act  on  photoprocessing
32    products  is  declared  unconstitutional,  or if the proceeds
33    from such tax are unavailable  for  distribution  because  of
34    litigation.
 
HB5686 Enrolled             -93-               LRB9213370REmb
 1        Subject  to  payment  of  amounts into the Build Illinois
 2    Fund and the McCormick Place Expansion Project Fund, and  the
 3    Local  Government Distributive Fund pursuant to the preceding
 4    paragraphs or in any amendments  thereto  hereafter  enacted,
 5    beginning  July  1, 1993, the Department shall each month pay
 6    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
 7    revenue  realized  for  the  preceding  month  from the 6.25%
 8    general rate  on  the  selling  price  of  tangible  personal
 9    property.
10        Subject  to  payment  of  amounts into the Build Illinois
11    Fund and, 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 with the receipt of the first report of taxes  paid
15    by  an eligible business and continuing for a 25-year period,
16    the  Department  shall  each  month  pay  into   the   Energy
17    Infrastructure  Fund 80% of the net revenue realized from the
18    6.25% general rate on the  selling  price  of  Illinois-mined
19    coal  that was sold to an eligible business.  For purposes of
20    this paragraph, the term  "eligible  business"  means  a  new
21    electric  generating  facility  certified pursuant to Section
22    605-332 of the Department of Commerce and  Community  Affairs
23    Law of the Civil Administrative Code of Illinois.
24        Of the remainder of the moneys received by the Department
25    pursuant  to  this  Act,  75%  thereof shall be paid into the
26    State Treasury and 25% shall be reserved in a special account
27    and used only for the transfer to the Common School  Fund  as
28    part of the monthly transfer from the General Revenue Fund in
29    accordance with Section 8a of the State Finance Act.
30        The  Department  may,  upon  separate written notice to a
31    taxpayer, require the taxpayer to prepare and file  with  the
32    Department  on a form prescribed by the Department within not
33    less than 60 days after  receipt  of  the  notice  an  annual
34    information  return for the tax year specified in the notice.
 
HB5686 Enrolled             -94-               LRB9213370REmb
 1    Such  annual  return  to  the  Department  shall  include   a
 2    statement  of  gross receipts as shown by the retailer's last
 3    Federal income tax return.  If  the  total  receipts  of  the
 4    business  as reported in the Federal income tax return do not
 5    agree with the gross receipts reported to the  Department  of
 6    Revenue for the same period, the retailer shall attach to his
 7    annual  return  a  schedule showing a reconciliation of the 2
 8    amounts and the reasons for the difference.   The  retailer's
 9    annual  return to the Department shall also disclose the cost
10    of goods sold by the retailer during the year covered by such
11    return, opening and closing inventories  of  such  goods  for
12    such year, costs of goods used from stock or taken from stock
13    and  given  away  by  the  retailer during such year, payroll
14    information of the retailer's business during such  year  and
15    any  additional  reasonable  information which the Department
16    deems would be helpful in determining  the  accuracy  of  the
17    monthly,  quarterly  or annual returns filed by such retailer
18    as provided for in this Section.
19        If the annual information return required by this Section
20    is not filed when and as  required,  the  taxpayer  shall  be
21    liable as follows:
22             (i)  Until  January  1,  1994, the taxpayer shall be
23        liable for a penalty equal to 1/6 of 1% of  the  tax  due
24        from such taxpayer under this Act during the period to be
25        covered  by  the annual return for each month or fraction
26        of a month until such return is filed  as  required,  the
27        penalty  to  be assessed and collected in the same manner
28        as any other penalty provided for in this Act.
29             (ii)  On and after January  1,  1994,  the  taxpayer
30        shall be liable for a penalty as described in Section 3-4
31        of the Uniform Penalty and Interest Act.
32        The chief executive officer, proprietor, owner or highest
33    ranking  manager  shall sign the annual return to certify the
34    accuracy of the information contained therein.    Any  person
 
HB5686 Enrolled             -95-               LRB9213370REmb
 1    who  willfully  signs  the  annual return containing false or
 2    inaccurate  information  shall  be  guilty  of  perjury   and
 3    punished  accordingly.   The annual return form prescribed by
 4    the Department  shall  include  a  warning  that  the  person
 5    signing the return may be liable for perjury.
 6        The  provisions  of this Section concerning the filing of
 7    an annual information return do not apply to a  retailer  who
 8    is  not required to file an income tax return with the United
 9    States Government.
10        As soon as possible after the first day  of  each  month,
11    upon   certification   of  the  Department  of  Revenue,  the
12    Comptroller shall order transferred and the  Treasurer  shall
13    transfer  from the General Revenue Fund to the Motor Fuel Tax
14    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
15    realized  under  this  Act  for  the  second preceding month.
16    Beginning April 1, 2000, this transfer is no longer  required
17    and shall not be made.
18        Net  revenue  realized  for  a month shall be the revenue
19    collected by the State pursuant to this Act, less the  amount
20    paid  out  during  that  month  as  refunds  to taxpayers for
21    overpayment of liability.
22        For greater simplicity of administration,  manufacturers,
23    importers  and  wholesalers whose products are sold at retail
24    in Illinois by numerous retailers, and who wish to do so, may
25    assume the responsibility for accounting and  paying  to  the
26    Department  all  tax  accruing under this Act with respect to
27    such sales, if the retailers who are  affected  do  not  make
28    written objection to the Department to this arrangement.
29        Any  person  who  promotes,  organizes,  provides  retail
30    selling  space  for concessionaires or other types of sellers
31    at the Illinois State Fair, DuQuoin State Fair, county fairs,
32    local fairs, art shows, flea markets and similar  exhibitions
33    or  events,  including  any  transient merchant as defined by
34    Section 2 of the Transient Merchant Act of 1987, is  required
 
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 1    to  file  a  report with the Department providing the name of
 2    the merchant's business, the name of the  person  or  persons
 3    engaged  in  merchant's  business,  the permanent address and
 4    Illinois Retailers Occupation Tax Registration Number of  the
 5    merchant,  the  dates  and  location  of  the event and other
 6    reasonable information that the Department may require.   The
 7    report must be filed not later than the 20th day of the month
 8    next  following  the month during which the event with retail
 9    sales was held.  Any  person  who  fails  to  file  a  report
10    required  by  this  Section commits a business offense and is
11    subject to a fine not to exceed $250.
12        Any person engaged in the business  of  selling  tangible
13    personal property at retail as a concessionaire or other type
14    of  seller  at  the  Illinois  State  Fair, county fairs, art
15    shows, flea markets and similar exhibitions or events, or any
16    transient merchants, as defined by Section 2 of the Transient
17    Merchant Act of 1987, may be required to make a daily  report
18    of  the  amount of such sales to the Department and to make a
19    daily payment of the full amount of tax due.  The  Department
20    shall  impose  this requirement when it finds that there is a
21    significant risk of loss of revenue to the State at  such  an
22    exhibition  or  event.   Such  a  finding  shall  be based on
23    evidence that a  substantial  number  of  concessionaires  or
24    other  sellers  who  are  not  residents  of Illinois will be
25    engaging  in  the  business  of  selling  tangible   personal
26    property  at  retail  at  the  exhibition  or event, or other
27    evidence of a significant risk of  loss  of  revenue  to  the
28    State.  The Department shall notify concessionaires and other
29    sellers  affected  by the imposition of this requirement.  In
30    the  absence  of  notification   by   the   Department,   the
31    concessionaires and other sellers shall file their returns as
32    otherwise required in this Section.
33    (Source: P.A.   91-37,  eff.  7-1-99;  91-51,  eff.  6-30-99;
34    91-101, eff. 7-12-99;  91-541,  eff.  8-13-99;  91-872,  eff.
 
HB5686 Enrolled             -97-               LRB9213370REmb
 1    7-1-00;  91-901, eff. 1-1-01; 92-12, eff. 7-1-01; 92-16, eff.
 2    6-28-01; 92-208, eff. 8-2-01; 92-484, eff.  8-23-01;  92-492,
 3    eff. 1-1-02; revised 9-14-01.)

 4        Section 5-25.  The Hotel Operators' Occupation Tax Act is
 5    amended by changing Section 6 as follows:

 6        (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
 7        Sec.  6.  Except as provided hereinafter in this Section,
 8    on or before the last  day  of  each  calendar  month,  every
 9    person engaged in the business of renting, leasing or letting
10    rooms  in a hotel in this State during the preceding calendar
11    month shall file a return with the Department, stating:
12             1.  The name of the operator;
13             2.  His residence address and  the  address  of  his
14        principal  place  of  business  and  the  address  of the
15        principal place of  business  (if  that  is  a  different
16        address)  from  which  he  engages  in  the  business  of
17        renting,  leasing  or  letting  rooms  in a hotel in this
18        State;
19             3.  Total amount of rental receipts received by  him
20        during the preceding calendar month from renting, leasing
21        or letting rooms during such preceding calendar month;
22             4.  Total  amount of rental receipts received by him
23        during the preceding calendar month from renting, leasing
24        or letting  rooms  to  permanent  residents  during  such
25        preceding calendar month;
26             5.  Total  amount  of  other  exclusions  from gross
27        rental receipts allowed by this Act;
28             6.  Gross rental receipts which were received by him
29        during the preceding calendar month and upon the basis of
30        which the tax is imposed;
31             7.  The amount of tax due;
32             8.  Such  other  reasonable   information   as   the
 
HB5686 Enrolled             -98-               LRB9213370REmb
 1        Department may require.
 2        If  the  operator's  average monthly tax liability to the
 3    Department does not exceed $200, the Department may authorize
 4    his returns to be filed on a quarter annual basis,  with  the
 5    return  for January, February and March of a given year being
 6    due by April 30 of such year; with the return for April,  May
 7    and  June  of a given year being due by July 31 of such year;
 8    with the return for July, August and  September  of  a  given
 9    year  being  due  by  October  31  of such year, and with the
10    return for October, November and December  of  a  given  year
11    being due by January 31 of the following year.
12        If  the  operator's  average monthly tax liability to the
13    Department does not exceed $50, the Department may  authorize
14    his  returns  to be filed on an annual basis, with the return
15    for a given year being due by January  31  of  the  following
16    year.
17        Such  quarter  annual  and annual returns, as to form and
18    substance, shall be  subject  to  the  same  requirements  as
19    monthly returns.
20        Notwithstanding   any   other   provision   in  this  Act
21    concerning the time within which an  operator  may  file  his
22    return, in the case of any operator who ceases to engage in a
23    kind  of  business  which  makes  him  responsible for filing
24    returns under this Act, such  operator  shall  file  a  final
25    return  under  this  Act  with the Department not more than 1
26    month after discontinuing such business.
27        Where the same person has more than 1 business registered
28    with the Department under separate registrations  under  this
29    Act,  such person shall not file each return that is due as a
30    single return covering all such  registered  businesses,  but
31    shall   file   separate  returns  for  each  such  registered
32    business.
33        In his return, the operator shall determine the value  of
34    any  consideration  other  than  money  received  by  him  in
 
HB5686 Enrolled             -99-               LRB9213370REmb
 1    connection  with  the renting, leasing or letting of rooms in
 2    the course of his business and he shall include such value in
 3    his return.  Such determination shall be  subject  to  review
 4    and  revision  by  the  Department  in the manner hereinafter
 5    provided for the correction of returns.
 6        Where the operator is a corporation, the return filed  on
 7    behalf  of such corporation shall be signed by the president,
 8    vice-president, secretary or treasurer  or  by  the  properly
 9    accredited agent of such corporation.
10        The  person  filing the return herein provided for shall,
11    at the time of filing such return, pay to the Department  the
12    amount  of tax herein imposed. The operator filing the return
13    under this Section shall, at the time of filing such  return,
14    pay  to  the Department the amount of tax imposed by this Act
15    less a discount of 2.1% or $25 per calendar  year,  whichever
16    is  greater,  which  is allowed to reimburse the operator for
17    the expenses  incurred  in  keeping  records,  preparing  and
18    filing  returns,  remitting the tax and supplying data to the
19    Department on request.
20        There shall be deposited in the Build  Illinois  Fund  in
21    the  State  Treasury  for  each  State fiscal year 40% of the
22    amount  of  total  net  proceeds  from  the  tax  imposed  by
23    subsection (a) of Section 3. Of the remaining 60%, $5,000,000
24    shall be deposited in the Illinois Sports Facilities Fund and
25    credited to the Subsidy Account each fiscal  year  by  making
26    monthly  deposits  in  the  amount  of 1/8 of $5,000,000 plus
27    cumulative deficiencies in such deposits  for  prior  months,
28    and  an  additional  $8,000,000  shall  be  deposited  in the
29    Illinois Sports Facilities Fund and credited to  the  Advance
30    Account  each  fiscal  year by making monthly deposits in the
31    amount of 1/8 of $8,000,000 plus any cumulative  deficiencies
32    in  such deposits for prior months; provided, that for fiscal
33    years ending after  June  30,  2001,  the  amount  to  be  so
34    deposited  into  the  Illinois  Sports  Facilities  Fund  and
 
HB5686 Enrolled             -100-              LRB9213370REmb
 1    credited  to  the  Advance  Account each fiscal year shall be
 2    increased from $8,000,000  to  the  then  applicable  Advance
 3    Amount  and the required monthly deposits beginning with July
 4    2001 shall be in the amount of 1/8  of  the  then  applicable
 5    Advance  Amount  plus  any  cumulative  deficiencies in those
 6    deposits for prior months. (The deposits  of  the  additional
 7    $8,000,000   or   the  then  applicable  Advance  Amount,  as
 8    applicable, during each  fiscal  year  shall  be  treated  as
 9    advances of funds to the Illinois Sports Facilities Authority
10    for  its  corporate  purposes  to  the  extent  paid  to  the
11    Authority or its trustee and shall be repaid into the General
12    Revenue  Fund in the State Treasury by the State Treasurer on
13    behalf of  the  Authority  pursuant  to  Section  19  of  the
14    Illinois  Sports  Facilities Authority Act, as amended. If in
15    any fiscal year  the  full  amount  of  the  then  applicable
16    Advance  Amount  is not repaid into the General Revenue Fund,
17    then the deficiency shall be paid  from  the  amount  in  the
18    Local  Government  Distributive  Fund that would otherwise be
19    allocated to the City of  Chicago  under  the  State  Revenue
20    Sharing Act.)
21        For   purposes  of  the  foregoing  paragraph,  the  term
22    "Advance Amount" means, for fiscal  year  2002,  $22,179,000,
23    and  for  subsequent  fiscal  years through fiscal year 2032,
24    105.615% of the Advance Amount for the immediately  preceding
25    fiscal year, rounded up to the nearest $1,000.
26        Of  the remaining 60% of the amount of total net proceeds
27    from the tax imposed by subsection (a) of Section 3 after all
28    required deposits in the Illinois Sports Facilities Fund, the
29    amount equal to 8% of the net revenue realized from the Hotel
30    Operators' Occupation Tax Act plus an amount equal to  8%  of
31    the  net  revenue realized from any tax imposed under Section
32    4.05 of the Chicago World's Fair-1992  Authority  Act  during
33    the  preceding  month shall be deposited in the Local Tourism
34    Fund each month for purposes authorized by Section 605-705 of
 
HB5686 Enrolled             -101-              LRB9213370REmb
 1    the Department of Commerce and Community Affairs Law (20 ILCS
 2    605/605-705) in the Local Tourism Fund, and beginning  August
 3    1,  1999  the  amount  equal  to  4.5%  6% of the net revenue
 4    realized from the Hotel Operators' Occupation Tax Act  during
 5    the preceding month shall be deposited into the International
 6    Tourism  Fund for the purposes authorized in Section 46.6d of
 7    the Civil  Administrative  Code  of  Illinois.  "Net  revenue
 8    realized  for  a  month"  means  the revenue collected by the
 9    State under that Act  during  the  previous  month  less  the
10    amount  paid  out  during  that  same  month  as  refunds  to
11    taxpayers for overpayment of liability under that Act.
12        After  making  all  these deposits, all other proceeds of
13    the tax imposed under subsection (a) of Section  3  shall  be
14    deposited  in the General Revenue Fund in the State Treasury.
15    All moneys received by the Department from the additional tax
16    imposed under subsection (b) of Section 3 shall be  deposited
17    into the Build Illinois Fund in the State Treasury.
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 operator's last
25    State income tax  return.   If  the  total  receipts  of  the
26    business  as  reported  in the State income tax return do not
27    agree with the gross receipts reported to the Department  for
28    the  same  period,  the  operator  shall attach to his annual
29    information return a schedule showing a reconciliation of the
30    2 amounts and the reasons for the difference.  The operator's
31    annual  information  return  to  the  Department  shall  also
32    disclose pay roll  information  of  the  operator's  business
33    during  the  year  covered  by such return and any additional
34    reasonable information which the Department  deems  would  be
 
HB5686 Enrolled             -102-              LRB9213370REmb
 1    helpful in determining the accuracy of the monthly, quarterly
 2    or  annual  tax  returns  by  such  operator  as hereinbefore
 3    provided for in this Section.
 4        If the annual information return required by this Section
 5    is not filed when and  as  required  the  taxpayer  shall  be
 6    liable  for  a  penalty in an amount determined in accordance
 7    with Section 3-4 of the  Uniform  Penalty  and  Interest  Act
 8    until  such  return  is  filed as required, the penalty to be
 9    assessed and collected  in  the  same  manner  as  any  other
10    penalty provided for in this Act.
11        The chief executive officer, proprietor, owner or highest
12    ranking  manager  shall sign the annual return to certify the
13    accuracy of the information contained  therein.   Any  person
14    who  willfully  signs  the  annual return containing false or
15    inaccurate  information  shall  be  guilty  of  perjury   and
16    punished  accordingly.   The annual return form prescribed by
17    the Department  shall  include  a  warning  that  the  person
18    signing the return may be liable for perjury.
19        The  foregoing  portion  of  this  Section concerning the
20    filing of an annual information return shall not apply to  an
21    operator  who  is  not  required to file an income tax return
22    with the United States Government.
23    (Source: P.A. 91-239,  eff.  1-1-00;  91-604,  eff.  8-16-99;
24    91-935, eff. 6-1-01; 92-16, eff. 6-28-01.)

25        Section  5-30.   The  Public  Utilities Act is amended by
26    adding Section 2-203 as follows:

27        (220 ILCS 5/2-203 new)
28        Sec.  2-203.   Public  Utility  Fund   base   maintenance
29    contribution.  For  each of the years 2003 through 2008, each
30    electric utility as defined in Section  16-102  of  this  Act
31    providing service to more than 12,500 customers in this State
32    on January 1, 1995 shall contribute annually a pro rata share
 
HB5686 Enrolled             -103-              LRB9213370REmb
 1    of  a  total  amount  of  $5,500,000 based upon the number of
 2    kilowatt-hours delivered  to  retail  customers  within  this
 3    State  by  each  such  electric  utility  in  the  12  months
 4    preceding  the  year  of  contribution. On or before May 1 of
 5    each year, the Illinois Commerce Commission  shall  determine
 6    and notify the Illinois Department of Revenue of the pro rata
 7    share  owed  by  each electric utility based upon information
 8    supplied annually to the Commission. On or before June  1  of
 9    each  year,  the  Department  of  Revenue  shall send written
10    notification to each electric utility of the  amount  of  pro
11    rata share they owe. These contributions shall be remitted to
12    the Department of Revenue no earlier that July 1 and no later
13    than July 31 of each year the contribution is due on a return
14    prescribed and furnished by the Department of Revenue showing
15    such  information as the Department of Revenue may reasonably
16    require. The Department of  Revenue  shall  place  the  funds
17    remitted under this Section in the Public Utility Fund in the
18    State  treasury.  The funds received pursuant to this Section
19    shall be subject to appropriation by the General Assembly. If
20    an electric utility does not remit its pro rata share to  the
21    Department  of Revenue, the Department of Revenue must inform
22    the  Illinois  Commerce  Commission  of  such  failure.   The
23    Illinois    Commerce   Commission   may   then   revoke   the
24    certification of that  electric  utility.   This  Section  is
25    repealed on January 1, 2009.

26        Section  5-35.   The Riverboat Gambling Act is amended by
27    changing Sections 4 and 7 as follows:

28        (230 ILCS 10/4) (from Ch. 120, par. 2404)
29        Sec. 4.  Definitions. As used in this Act:
30        (a)  "Board" means the Illinois Gaming Board.
31        (b)  "Occupational license" means a license issued by the
32    Board to a person or entity to perform  an  occupation  which
 
HB5686 Enrolled             -104-              LRB9213370REmb
 1    the  Board has identified as requiring a license to engage in
 2    riverboat gambling in Illinois.
 3        (c)  "Gambling game" includes, but  is  not  limited  to,
 4    baccarat,  twenty-one, poker, craps, slot machine, video game
 5    of chance, roulette wheel, klondike table,  punchboard,  faro
 6    layout,  keno  layout, numbers ticket, push card, jar ticket,
 7    or pull tab which is authorized by the Board  as  a  wagering
 8    device under this Act.
 9        (d)  "Riverboat"  means  a self-propelled excursion boat,
10    or a permanently moored barge, or permanently  moored  barges
11    that are permanently fixed together to operate as one vessel,
12    on  which  lawful  gambling  is  authorized  and  licensed as
13    provided in this Act.
14        (e)  (Blank).
15        (f)  "Dock" means the location where  a  riverboat  moors
16    for  the purpose of embarking passengers for and disembarking
17    passengers from the riverboat.
18        (g)  "Gross receipts" means the  total  amount  of  money
19    exchanged  for  the  purchase  of chips, tokens or electronic
20    cards by riverboat patrons.
21        (h)  "Adjusted gross receipts" means the  gross  receipts
22    less winnings paid to wagerers.
23        (i)  "Cheat"  means  to  alter  the selection of criteria
24    which determine the result of a gambling game or  the  amount
25    or frequency of payment in a gambling game.
26        (j)  "Department" means the Department of Revenue.
27        (k)  "Gambling operation" means the conduct of authorized
28    gambling games upon a riverboat.
29    (Source: P.A. 91-40, eff. 6-25-99.)

30        (230 ILCS 10/7) (from Ch. 120, par. 2407)
31        Sec. 7.  Owners Licenses.
32        (a)  The  Board  shall  issue owners licenses to persons,
33    firms or corporations which  apply  for  such  licenses  upon
 
HB5686 Enrolled             -105-              LRB9213370REmb
 1    payment to the Board of the non-refundable license fee set by
 2    the  Board,  upon  payment  of  a $25,000 license fee for the
 3    first year of operation and a $5,000  license  fee  for  each
 4    succeeding  year  and  upon a determination by the Board that
 5    the applicant is eligible for an owners  license pursuant  to
 6    this  Act  and  the  rules  of  the Board.  A person, firm or
 7    corporation is ineligible to receive an owners license if:
 8             (1)  the person has been convicted of a felony under
 9        the laws of this State, any other state,  or  the  United
10        States;
11             (2)  the  person has been convicted of any violation
12        of  Article  28  of  the  Criminal  Code  of   1961,   or
13        substantially similar laws of any other jurisdiction;
14             (3)  the  person  has submitted an application for a
15        license under this Act which contains false information;
16             (4)  the person is a member of the Board;
17             (5)  a person defined in (1), (2), (3) or (4) is  an
18        officer,  director  or managerial employee of the firm or
19        corporation;
20             (6)  the  firm  or  corporation  employs  a   person
21        defined  in  (1), (2), (3) or (4) who participates in the
22        management or operation of gambling operations authorized
23        under this Act;
24             (7)  (blank); or
25             (8)  a license of the person,  firm  or  corporation
26        issued  under  this  Act,  or a license to own or operate
27        gambling facilities in any other jurisdiction,  has  been
28        revoked.
29        (b)  In determining whether to grant an owners license to
30    an applicant, the Board shall consider:
31             (1)  the   character,  reputation,  experience   and
32        financial integrity of the applicants and of any other or
33        separate person that either:
34                  (A)  controls,  directly  or  indirectly,  such
 
HB5686 Enrolled             -106-              LRB9213370REmb
 1             applicant, or
 2                  (B)  is controlled, directly or indirectly,  by
 3             such  applicant  or  by  a  person  which  controls,
 4             directly or indirectly, such applicant;
 5             (2)  the  facilities  or proposed facilities for the
 6        conduct of riverboat gambling;
 7             (3)  the highest prospective  total  revenue  to  be
 8        derived  by  the  State  from  the  conduct  of riverboat
 9        gambling;
10             (4)  the good faith affirmative action plan of  each
11        applicant to recruit, train and upgrade minorities in all
12        employment classifications;
13             (5)  the  financial  ability  of  the  applicant  to
14        purchase  and  maintain  adequate  liability and casualty
15        insurance;
16             (6)  whether    the    applicant    has     adequate
17        capitalization  to provide and maintain, for the duration
18        of a license, a riverboat; and
19             (7)  the extent to which the  applicant  exceeds  or
20        meets  other  standards  for  the  issuance  of an owners
21        license which the Board may adopt by rule.
22        (c)  Each owners license shall specify  the  place  where
23    riverboats shall operate and dock.
24        (d)  Each applicant shall submit with his application, on
25    forms provided by the Board, 2 sets of his fingerprints.
26        (e)  The  Board  may  issue up to 10 licenses authorizing
27    the holders of such  licenses  to  own  riverboats.   In  the
28    application  for an owners license, the applicant shall state
29    the dock at which the riverboat is based  and  the  water  on
30    which the riverboat will be located.  The Board shall issue 5
31    licenses  to  become  effective  not  earlier than January 1,
32    1991.  Three  of  such  licenses  shall  authorize  riverboat
33    gambling  on  the  Mississippi  River,  one  of  which  shall
34    authorize  riverboat gambling from a home dock in the city of
 
HB5686 Enrolled             -107-              LRB9213370REmb
 1    East St. Louis, and one of which  shall  authorize  riverboat
 2    gambling  on  the Mississippi River or in a municipality that
 3    (1) borders on the Mississippi River or is within 5 miles  of
 4    the  city  limits  of  a  municipality  that  borders  on the
 5    Mississippi River and (2)  on  the  effective  date  of  this
 6    amendatory  Act  of the 92nd General Assembly has a riverboat
 7    conducting  riverboat  gambling  operations  pursuant  to   a
 8    license  issued  under  this  Act.    One other license shall
 9    authorize riverboat gambling on the Illinois River  south  of
10    Marshall  County.   The  Board  shall  issue one 1 additional
11    license to become effective not earlier than March  1,  1992,
12    which  shall  authorize riverboat gambling on the Des Plaines
13    River in Will County.   The  Board  may  issue  4  additional
14    licenses  to become effective not earlier than March 1, 1992.
15    In determining the water upon which riverboats will  operate,
16    the Board shall consider the economic benefit which riverboat
17    gambling  confers on the State, and shall seek to assure that
18    all regions of the State share in the  economic  benefits  of
19    riverboat gambling.
20        In  granting  all  licenses, the Board may give favorable
21    consideration to economically depressed areas of  the  State,
22    to  applicants presenting plans which provide for significant
23    economic development over a large  geographic  area,  and  to
24    applicants  who  currently operate non-gambling riverboats in
25    Illinois.  The Board shall review all applications for owners
26    licenses, and shall inform  each  applicant  of  the  Board's
27    decision.
28        The  Board  may  revoke  the owners license of a licensee
29    which fails to begin conducting gambling within 15 months  of
30    receipt  of  the  Board's  approval of the application if the
31    Board determines that  license  revocation  is  in  the  best
32    interests of the State.
33        (f)  The  first  10 owners licenses issued under this Act
34    shall permit the  holder  to  own  up  to  2  riverboats  and
 
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 1    equipment thereon for a period of 3 years after the effective
 2    date  of the license. Holders of the first 10 owners licenses
 3    must pay the annual license fee  for  each  of  the  3  years
 4    during which they are authorized to own riverboats.
 5        (g)  Upon  the  termination, expiration, or revocation of
 6    each of the first 10 licenses, which shall be issued for a  3
 7    year period, all licenses are renewable annually upon payment
 8    of the fee and a determination by the Board that the licensee
 9    continues to meet all of the requirements of this Act and the
10    Board's rules.  However, for licenses renewed on or after May
11    1, 1998, renewal shall be for a period of 4 years, unless the
12    Board sets a shorter period.
13        (h)  An  owners license shall entitle the licensee to own
14    up to 2 riverboats.  A licensee shall  limit  the  number  of
15    gambling participants to 1,200 for any such owners license. A
16    licensee  may  operate  both  of its riverboats concurrently,
17    provided that the total number of  gambling  participants  on
18    both riverboats does not exceed 1,200. Riverboats licensed to
19    operate on the Mississippi River and the Illinois River south
20    of  Marshall  County  shall have an authorized capacity of at
21    least 500 persons.  Any other riverboat licensed  under  this
22    Act  shall  have  an  authorized  capacity  of  at  least 400
23    persons.
24        (i)  A licensed owner is authorized to apply to the Board
25    for and, if approved therefor, to receive all  licenses  from
26    the  Board  necessary  for  the  operation  of  a  riverboat,
27    including  a  liquor  license, a license to prepare and serve
28    food for human consumption,  and  other  necessary  licenses.
29    All  use, occupation and excise taxes which apply to the sale
30    of food and beverages in this State and all taxes imposed  on
31    the  sale  or use of tangible personal property apply to such
32    sales aboard the riverboat.
33        (j)    The  Board  may  issue  a  license  authorizing  a
34    riverboat to dock in a municipality or approve  a  relocation
 
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 1    under  Section  11.2  only  if,  prior to the issuance of the
 2    license or approval, the governing body of  the  municipality
 3    in  which  the  riverboat  will  dock  has by a majority vote
 4    approved the docking of riverboats in the municipality.   The
 5    Board  may issue a license authorizing a riverboat to dock in
 6    areas of a county  outside  any  municipality  or  approve  a
 7    relocation  under Section 11.2 only if, prior to the issuance
 8    of the license or approval, the governing body of the  county
 9    has  by a majority vote approved of the docking of riverboats
10    within such areas.
11    (Source: P.A. 91-40, eff. 6-25-99.)

12        Section   5-40.   The  Unified  Code  of  Corrections  is
13    amended by changing Section 5-4-3 as follows:

14        (730 ILCS 5/5-4-3) (from Ch. 38, par. 1005-4-3)
15        Sec. 5-4-3.  Persons convicted of,  or  found  delinquent
16    for,  qualifying  offenses  or  institutionalized as sexually
17    dangerous; blood specimens; genetic marker groups.
18        (a)  Any person convicted  of,  found  guilty  under  the
19    Juvenile Court Act of 1987 for, or who received a disposition
20    of  court supervision for, a qualifying offense or attempt of
21    a qualifying offense,  or  institutionalized  as  a  sexually
22    dangerous person under the Sexually Dangerous Persons Act, or
23    committed  as  a  sexually  violent person under the Sexually
24    Violent Persons  Commitment  Act  shall,  regardless  of  the
25    sentence  or  disposition  imposed,  be  required  to  submit
26    specimens of blood to the Illinois Department of State Police
27    in  accordance  with the provisions of this Section, provided
28    such person is:
29             (1)  convicted of a qualifying offense or attempt of
30        a qualifying offense on or after the  effective  date  of
31        this  amendatory  Act of 1989, and sentenced to a term of
32        imprisonment,  periodic  imprisonment,  fine,  probation,
 
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 1        conditional discharge or any other form of  sentence,  or
 2        given a disposition of court supervision for the offense,
 3        or
 4             (1.5)  found  guilty  or given supervision under the
 5        Juvenile Court Act of 1987 for a  qualifying  offense  or
 6        attempt of a qualifying offense on or after the effective
 7        date of this amendatory Act of 1996, or
 8             (2)  ordered   institutionalized   as   a   sexually
 9        dangerous  person  on or after the effective date of this
10        amendatory Act of 1989, or
11             (3)  convicted of a qualifying offense or attempt of
12        a qualifying offense before the effective  date  of  this
13        amendatory  Act  of  1989  and is presently confined as a
14        result of  such  conviction  in  any  State  correctional
15        facility  or  county  jail  or  is  presently  serving  a
16        sentence  of probation, conditional discharge or periodic
17        imprisonment as a result of such conviction, or
18             (4)  presently  institutionalized  as   a   sexually
19        dangerous  person  or  presently  institutionalized  as a
20        person found guilty but mentally ill of a sexual  offense
21        or attempt to commit a sexual offense; or
22             (4.5)  ordered   committed  as  a  sexually  violent
23        person on or after the effective  date  of  the  Sexually
24        Violent Persons Commitment Act; or
25             (5)  seeking  transfer  to  or residency in Illinois
26        under Sections 3-3-11 through  3-3-11.5  of  the  Unified
27        Code   of   Corrections   (Interstate   Compact  for  the
28        Supervision  of  Parolees  and   Probationers)   or   the
29        Interstate Agreements on Sexually Dangerous Persons Act.
30        (a-5)  Any  person  who  was  otherwise  convicted  of or
31    received a disposition of court  supervision  for  any  other
32    offense  under  the  Criminal  Code  of  1961  or any offense
33    classified as a felony under Illinois law or  who  was  found
34    guilty  or  given  supervision for such a violation under the
 
HB5686 Enrolled             -111-              LRB9213370REmb
 1    Juvenile Court Act of 1987, may, regardless of  the  sentence
 2    imposed,  be  required  by  an  order  of the court to submit
 3    specimens of blood to the Illinois Department of State Police
 4    in accordance with the provisions of this Section.
 5        (b)  Any person required by paragraphs (a)(1),  (a)(1.5),
 6    (a)(2), and (a-5) to provide specimens of blood shall provide
 7    specimens  of  blood  within  45  days  after  sentencing  or
 8    disposition  at  a collection site designated by the Illinois
 9    Department of State Police.
10        (c)  Any person required by  paragraphs  (a)(3),  (a)(4),
11    and  (a)(4.5) to provide specimens of blood shall be required
12    to provide such samples prior to final discharge, parole,  or
13    release  at  a  collection  site  designated  by the Illinois
14    Department of State Police.
15        (c-5)  Any person required by paragraph (a)(5) to provide
16    specimens of blood shall,  where  feasible,  be  required  to
17    provide  the  specimens before being accepted for conditioned
18    residency  in  Illinois  under  the  interstate  compact   or
19    agreement,  but  no  later than 45 days after arrival in this
20    State.
21        (d)  The  Illinois  Department  of  State  Police   shall
22    provide  all  equipment  and  instructions  necessary for the
23    collection of blood samples.  The collection of samples shall
24    be  performed  in  a  medically  approved  manner.   Only   a
25    physician authorized to practice medicine, a registered nurse
26    or   other  qualified  person  trained  in  venipuncture  may
27    withdraw blood for the purposes of  this  Act.   The  samples
28    shall  thereafter  be forwarded to the Illinois Department of
29    State Police, Division of Forensic Services, for analysis and
30    categorizing into genetic marker groupings.
31        (d-5)  To  the  extent  that  funds  are  available,  the
32    Illinois Department  of  State  Police  shall  contract  with
33    qualified   personnel  and  certified  laboratories  for  the
34    collection, analysis, and categorization of known samples.
 
HB5686 Enrolled             -112-              LRB9213370REmb
 1        (e)  The genetic marker groupings shall be maintained  by
 2    the Illinois Department of State Police, Division of Forensic
 3    Services.
 4        (f)  The  genetic  marker  grouping  analysis information
 5    obtained pursuant to this Act shall be confidential and shall
 6    be released only to peace officers of the United  States,  of
 7    other  states  or  territories, of the insular possessions of
 8    the United States, of foreign countries  duly  authorized  to
 9    receive  the  same,  to  all  peace  officers of the State of
10    Illinois and to all prosecutorial agencies.   Notwithstanding
11    any   other   statutory   provision   to  the  contrary,  all
12    information obtained under this Section shall  be  maintained
13    in  a  single  State  data base, which may be uploaded into a
14    national database, and may not be subject to expungement.
15        (g)  For  the  purposes  of  this  Section,   "qualifying
16    offense" means any of the following:
17             (1)  Any  violation or inchoate violation of Section
18        11-6, 11-9.1, 11-11, 11-15.1, 11-17.1, 11-18.1,  11-19.1,
19        11-19.2, 11-20.1, 12-13, 12-14, 12-14.1, 12-15, 12-16, or
20        12-33 of the Criminal Code of 1961, or
21             (1.1)  Any   violation   or  inchoate  violation  of
22        Section 9-1, 9-2, 10-1, 10-2, 12-11, 12-11.1, 18-1, 18-2,
23        18-3, 18-4, 19-1, or 19-2 of the Criminal  Code  of  1961
24        for which persons are convicted on or after July 1, 2001,
25        or
26             (2)  Any  former statute of this State which defined
27        a felony sexual offense, or
28             (3)  Any violation of paragraph (10)  of  subsection
29        (b) of Section 10-5 of the Criminal Code of 1961 when the
30        sentencing  court,  upon a motion by the State's Attorney
31        or Attorney General,  makes  a  finding  that  the  child
32        luring involved an intent to commit sexual penetration or
33        sexual  conduct  as  defined  in  Section  12-12  of  the
34        Criminal Code of 1961, or
 
HB5686 Enrolled             -113-              LRB9213370REmb
 1             (4)  Any  violation or inchoate violation of Section
 2        9-3.1, 11-9.3, 12-3.3, 12-4.2,  12-4.3,  12-7.3,  12-7.4,
 3        18-5,  19-3,  20-1.1,  or  20.5-5 of the Criminal Code of
 4        1961.
 5        (g-5)  The Department of State Police is not required  to
 6    provide  equipment  to  collect or to accept or process blood
 7    specimens from individuals convicted of any offense listed in
 8    paragraph (1.1) or (4) of subsection (g),  until  acquisition
 9    of  the  resources necessary to process such blood specimens,
10    or in the case of paragraph (1.1)  of  subsection  (g)  until
11    July 1, 2003, whichever is earlier.
12        Upon  acquisition  of  necessary  resources, including an
13    appropriation for the purpose of implementing this amendatory
14    Act of  the  91st  General  Assembly,  but  in  the  case  of
15    paragraph (1.1) of subsection (g) no later than July 1, 2003,
16    the Department of State Police shall notify the Department of
17    Corrections,   the  Administrative  Office  of  the  Illinois
18    Courts, and  any  other  entity  deemed  appropriate  by  the
19    Department   of   State   Police,  to  begin  blood  specimen
20    collection from individuals convicted of offenses  enumerated
21    in  paragraphs  (1.1)  and  (4)  of  subsection  (g) that the
22    Department is prepared to provide  collection  equipment  and
23    receive   and   process   blood  specimens  from  individuals
24    convicted  of  offenses  enumerated  in  paragraph  (1.1)  of
25    subsection (g).
26        Until   the   Department   of   State   Police   provides
27    notification, designated collection agencies are not required
28    to collect  blood  specimen  from  individuals  convicted  of
29    offenses enumerated in paragraphs (1.1) and (4) of subsection
30    (g).
31        (h)  The Illinois Department of State Police shall be the
32    State  central  repository  for  all  genetic marker grouping
33    analysis information obtained  pursuant  to  this  Act.   The
34    Illinois  Department of State Police may promulgate rules for
 
HB5686 Enrolled             -114-              LRB9213370REmb
 1    the form and manner of the collection of  blood  samples  and
 2    other   procedures  for  the  operation  of  this  Act.   The
 3    provisions of the Administrative Review Law  shall  apply  to
 4    all actions taken under the rules so promulgated.
 5        (i)  A  person required to provide a blood specimen shall
 6    cooperate  with  the  collection  of  the  specimen  and  any
 7    deliberate act by that person intended to  impede,  delay  or
 8    stop  the  collection  of  the  blood  specimen  is a Class A
 9    misdemeanor.
10        (j)  Any person required  by  subsection  (a)  to  submit
11    specimens of blood to the Illinois Department of State Police
12    for analysis and categorization into genetic marker grouping,
13    in  addition  to  any  other  disposition,  penalty,  or fine
14    imposed, shall pay an analysis fee of  $500.   Upon  verified
15    petition  of the person, the court may suspend payment of all
16    or part of the fee if it finds that the person does not  have
17    the ability to pay the fee.
18        (k)  All analysis and categorization fees provided for by
19    subsection (j) shall be regulated as follows:
20             (1)  The  State  Offender  DNA Identification System
21        Fund is hereby created as a special  fund  in  the  State
22        Treasury.
23             (2)  All fees shall be collected by the clerk of the
24        court   and   forwarded   to   the   State  Offender  DNA
25        Identification System Fund for deposit.  The clerk of the
26        circuit court may retain the  amount  of  $10  from  each
27        collected  analysis  fee  to  offset administrative costs
28        incurred in carrying  out  the  clerk's  responsibilities
29        under this Section.
30             (3)  Fees  deposited  into  the  State  Offender DNA
31        Identification System Fund  shall  be  used  by  Illinois
32        State  Police  crime  laboratories  as  designated by the
33        Director of  State  Police.   These  funds  shall  be  in
34        addition  to  any  allocations  made pursuant to existing
 
HB5686 Enrolled             -115-              LRB9213370REmb
 1        laws and shall be designated for  the  exclusive  use  of
 2        State  crime  laboratories.   These uses may include, but
 3        are not limited to, the following:
 4                  (A)  Costs incurred in providing  analysis  and
 5             genetic   marker   categorization   as  required  by
 6             subsection (d).
 7                  (B)  Costs  incurred  in  maintaining   genetic
 8             marker groupings as required by subsection (e).
 9                  (C)  Costs   incurred   in   the  purchase  and
10             maintenance  of  equipment  for  use  in  performing
11             analyses.
12                  (D)  Costs incurred in continuing research  and
13             development  of  new  techniques  for  analysis  and
14             genetic marker categorization.
15                  (E)  Costs  incurred  in  continuing education,
16             training, and professional development  of  forensic
17             scientists regularly employed by these laboratories.
18        (l)  The failure of a person to provide a specimen, or of
19    any person or agency to collect a specimen, within the 45 day
20    period  shall in no way alter the obligation of the person to
21    submit such  specimen,  or  the  authority  of  the  Illinois
22    Department  of  State  Police  or  persons  designated by the
23    Department to collect the specimen, or the authority  of  the
24    Illinois  Department  of  State Police to accept, analyze and
25    maintain the specimen or to maintain  or  upload  results  of
26    genetic  marker grouping analysis information into a State or
27    national database.
28    (Source: P.A.  91-528,  eff.  1-1-00;  92-16,  eff.  6-28-01;
29    92-40, eff. 6-29-01.)

30                             Article 10

31        Section 10-2.  The Illinois Promotion Act is  amended  by
32    changing Section 4b as follows:
 
HB5686 Enrolled             -116-              LRB9213370REmb
 1        (20 ILCS 665/4b)
 2        Sec.  4b.  Coordinating  Committee.   There  is created a
 3    Coordinating  Committee  of  State  agencies  involved   with
 4    tourism  in  the  State  of  Illinois.    The Committee shall
 5    consist of the Director of Commerce and Community Affairs  as
 6    chairman,   the   Lieutenant   Governor,   the  Secretary  of
 7    Transportation or his or her designee, and the head executive
 8    officer or his or her designee of the following: the  Lincoln
 9    Presidential   Library   Historic  Preservation  Agency;  the
10    Department  of   Natural   Resources;   the   Department   of
11    Agriculture;   the   Illinois   Arts  Council;  the  Illinois
12    Community College Board; the Board of Higher  Education;  and
13    the  Grape  and  Wine Resources Council.  The Committee shall
14    also include 4 members of the Illinois General Assembly,  one
15    of  whom  shall  be  named  by  the  Speaker  of the House of
16    Representatives, one of whom shall be named by  the  Minority
17    Leader of the House of Representatives, one of whom who shall
18    be  named  by  the  President  of the Senate, and one of whom
19    shall be named by the Minority Leader  of  the  Senate.   The
20    Committee shall meet at least quarterly and at other times as
21    called  by  the  chair.   The  Committee shall coordinate the
22    promotion and development of  tourism  activities  throughout
23    State government.
24    (Source: P.A. 91-473, eff. 1-1-00.)

25        Section  10-4.  The  Military Code of Illinois is amended
26    by changing Section 25.5 as follows:

27        (20 ILCS 1805/25.5)
28        (Section scheduled to be repealed on January 1, 2003)
29        Sec. 25.5.  Illinois Military Flags Commission.
30        (a)  The   Illinois   Military   Flags   Commission    is
31    established for the purpose of assisting the Adjutant General
32    with  his  or  her  responsibilities under Section 25 of this
 
HB5686 Enrolled             -117-              LRB9213370REmb
 1    Code.  The Commission shall advise the  Adjutant  General  on
 2    how  to best collect, preserve, and present or display to the
 3    public the colors, flags, guidons, and military  trophies  of
 4    war   belonging   to   the  State  in  order  to  disseminate
 5    information relating to the history of the Illinois  National
 6    Guard.
 7        (b)  The  Commission consists of 15 members: the Adjutant
 8    General, the Director of  the  Lincoln  Presidential  Library
 9    State  Historian,  the Director of the Illinois State Museum,
10    and the Director of the Historic Preservation Agency, all  ex
11    officio; 4 members of the General Assembly, one of whom shall
12    be  appointed  by  the  President  of  the Senate, one by the
13    Minority Leader of the Senate, one  by  the  Speaker  of  the
14    House  of  Representatives, and one by the Minority Leader of
15    the House of Representatives; and 7 residents  of  the  State
16    appointed  by  the  Governor.  When appointing members to the
17    Commission, the Governor must endeavor to appoint persons  in
18    a  manner  to  maintain as regionally diverse a membership as
19    possible.  Persons appointed to the Commission should provide
20    it with experience in areas such  as,  but  not  limited  to,
21    knowledge  of  military history, particularly of the American
22    Civil War, and the education of citizens.  Any vacancy in the
23    Commission shall be filled by  an  appointment  in  the  same
24    manner as the original appointment. Members of the Commission
25    shall serve without compensation, but shall be reimbursed for
26    their  reasonable  expenses  incurred  in  the performance of
27    their duties.
28        (c)  This Section is repealed on January 1, 2003.
29    (Source: P.A. 91-813, eff. 6-13-00.)

30        Section 10-5.  The Historic Preservation  Agency  Act  is
31    amended by changing Sections 2, 4, 5, 5.1, 6, 11, 12, 13, 14,
32    15, 16, and 17, and by adding Sections 30, 31, 32, 33, and 34
33    as follows:
 
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 1        (20 ILCS 3405/2) (from Ch. 127, par. 2702)
 2        Sec. 2.  For the purposes of this Act: (a) "Agency" means
 3    the Historic Preservation Agency; (b) "Board" means the Board
 4    of  Trustees  of  the  Historic  Preservation Agency; and (c)
 5    "Director"  means  the  Director  of   Historic   Sites   and
 6    Preservation;  (d)  "Advisory Board" means the Advisory Board
 7    of the Lincoln Presidential Library and Museum; (e)  "Lincoln
 8    Presidential  Library" means the Abraham Lincoln Presidential
 9    Library and Museum; (f) "Library Director" means the Director
10    of the Lincoln Presidential Library; and (g) "Historic  Sites
11    and Preservation Division" means that part of the Agency that
12    is headed by the Director of Historic Sites and Preservation.
13    (Source: P.A. 84-25.)

14        (20 ILCS 3405/4) (from Ch. 127, par. 2704)
15        Sec.  4.   The Board shall be responsible for setting and
16    determining policy for the Agency.  The Agency shall  consist
17    of:  (1)  an  Abraham Lincoln Presidential Library and Museum
18    and (2) a Historic Sites and Preservation  Division.   Except
19    as otherwise provided in this Act, any reference in any other
20    Act to the Historic Preservation Agency shall be deemed to be
21    a  reference  to the Historic Sites and Preservation Division
22    and any reference to the Director  of  Historic  Preservation
23    shall be deemed to be a reference to the Director of Historic
24    Sites  and Preservation, unless the context clearly indicates
25    otherwise. a Historical Library Division, which shall be  the
26    successor  to  the Illinois State Historical Library and such
27    other Divisions as the Board shall designate.
28        The Board shall appoint a chief executive officer of  the
29    Agency  who  shall be known as the Director of Historic Sites
30    and Preservation.  The Director shall serve at  the  pleasure
31    of  the  Board.   The  Director  shall, subject to applicable
32    provisions of law,  execute  the  powers  and  discharge  the
33    duties vested in the Historic Sites and Preservation Division
 
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 1    of  the  Agency  by law and implement the policies set by the
 2    Board.  The Director shall  manage  the  Historic  Sites  and
 3    Preservation Division Divisions of the Agency.  The Director,
 4    with  the  concurrence  of  the Board, shall appoint Division
 5    Chiefs and the Deputy Director  of  the  Historic  Sites  and
 6    Preservation  Division  of the Agency. Subject to concurrence
 7    by the Board, the Director shall appoint such other employees
 8    of the Historic Sites and Preservation Division of the Agency
 9    as he or she deems appropriate and shall fix the compensation
10    of such  Division  Chiefs,  the  Deputy  Director  and  other
11    employees.   The  Board  shall  appoint  the  Illinois  State
12    Historian, who shall provide historical  expertise,  support,
13    and  service  to  all  divisions of the Historic Preservation
14    Agency.  The State Historian  is  the  State's  authority  on
15    Abraham Lincoln and the history of Illinois.
16    (Source: P.A. 84-25.)

17        (20 ILCS 3405/5) (from Ch. 127, par. 2705)
18        Sec.  5.   The rights, powers and duties vested by law in
19    the State Historical  Library  or  any  office,  division  or
20    bureau  thereof by the Historical Sites Listing Act following
21    named Acts and all  rights,  powers,  and  duties  incidental
22    thereto,   are   transferred   to   the  Historic  Sites  and
23    Preservation Division of the Historic Preservation Agency. on
24    the effective date of this Act:
25        a.  "An Act to establish the Illinois Historical Library,
26    and to provide for its care  and  maintenance,  and  to  make
27    appropriations therefor", approved May 25, 1889, as amended.
28        b.   "An  Act  to  provide for the better preservation of
29    official  documents  and  records  of  historical  interest",
30    approved June 9, 1897, as amended.
31        c.  "An Act in relation to the  listing  and  marking  of
32    State historic sites", approved August 4, 1971, as amended.
33    (Source: P.A. 84-25.)
 
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 1        (20 ILCS 3405/5.1) (from Ch. 127, par. 2705.1)
 2        Sec.  5.1.   The  powers, duties and authority granted to
 3    the Department of Conservation pursuant to the provisions  of
 4    Section  63a21.2 of the Civil Administrative Code of Illinois
 5    (renumbered; now Section 805-315 of the Department of Natural
 6    Resources (Conservation) Law, 20 ILCS 805/805-315) to offer a
 7    cash incentive to a qualified  bidder  for  the  development,
 8    construction  and  supervision  of  a  concession  complex at
 9    Lincoln's  New  Salem  State  Park  are  transferred  to  the
10    Historic Sites and  Preservation  Division  of  the  Historic
11    Preservation Agency.
12    (Source: P.A. 91-239, eff. 1-1-00.)

13        (20 ILCS 3405/6) (from Ch. 127, par. 2706)
14        Sec.   6.    Jurisdiction.   The   Historic   Sites   and
15    Preservation  Division  of the Agency shall have jurisdiction
16    over  the  following  described  areas   which   are   hereby
17    designated  as  State  Historic  Sites,  State Memorials, and
18    Miscellaneous Properties:

19                        State Historic Sites
20        Bishop Hill State Historic Site, Henry County;
21        Black Hawk State Historic Site, Rock Island County;
22        Bryant Cottage State Historic Site, Piatt County;
23        Buel House, Pope County;
24        Cahokia Courthouse State Historic Site, St. Clair County;
25        Cahokia Mounds State Historic Site, in  Madison  and  St.
26           Clair  Counties  (however,  the  Illinois State Museum
27           shall act as curator  of  artifacts  pursuant  to  the
28           provisions  of  the Archaeological and Paleontological
29           Resources Protection Act);
30        Dana-Thomas House State Historic Site, Sangamon County;
31        David Davis Mansion State Historic Site, McLean County;
32        Douglas Tomb State Historic Site, Cook County;
33        Fort de Chartres State Historic Site, Randolph County;
 
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 1        Fort Kaskaskia State Historic Site, Randolph County;
 2        Grand Village of the Illinois, LaSalle County;
 3        U. S. Grant Home State Historic Site, Jo Daviess County;
 4        Hotel Florence, Cook County;
 5        Jarrot Mansion State Historic Site, St. Clair County;
 6        Jubilee College State Historic Site, Peoria County;
 7        Lincoln-Herndon Law Offices State Historic Site, Sangamon
 8           County;
 9        Lincoln Log Cabin State Historic Site, Coles County;
10        Lincoln's New Salem State Historic Site, Menard County;
11        Lincoln Tomb State Historic Site, Sangamon County;
12        Pierre Menard Home State Historic Site, Randolph County;
13        Pullman Factory, Cook County;
14        Metamora Courthouse State Historic Site, Woodford County;
15        Moore Home State Historic Site, Coles County;
16        Mount  Pulaski  Courthouse  State  Historic  Site,  Logan
17           County;
18        Old Market House State Historic Site, Jo Daviess County;
19        Old State Capitol State Historic Site, Sangamon County;
20        Postville Courthouse State Historic Site, Logan County;
21        Pullman Factory, Cook County;
22        Rose Hotel, Hardin County;
23        Carl Sandburg State Historic Site, Knox County;
24        Shawneetown Bank State Historic Site, Gallatin County;
25        Vachel Lindsay Home, Sangamon County;
26        Vandalia State House State Historic Site, Fayette County;
27           and
28        Washburne House State Historic Site, Jo Daviess County.

29                           State Memorials
30        Campbell's Island State Memorial, Rock Island County;
31        Governor Bond State Memorial, Randolph County;
32        Governor Coles State Memorial, Madison County;
33        Governor Horner State Memorial, Cook County;
34        Governor Small State Memorial, Kankakee County;
 
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 1        Illinois  Vietnam  Veterans  State   Memorial,   Sangamon
 2           County;
 3        Kaskaskia Bell State Memorial, Randolph County;
 4        Korean War Memorial, Sangamon County;
 5        Lewis and Clark State Memorial, Madison County;
 6        Lincoln Monument State Memorial, Lee County;
 7        Lincoln Trail State Memorial, Lawrence County;
 8        Lovejoy State Memorial, Madison County;
 9        Norwegian Settlers State Memorial, LaSalle County; and
10        Wild Bill Hickok State Memorial, LaSalle County.

11                      Miscellaneous Properties
12        Albany Mounds, Whiteside County;
13        Emerald Mound, St. Clair County;
14        Halfway Tavern, Marion County;
15        Hofmann Tower, Cook County; and
16        Kincaid Mounds, Massac and Pope Counties.
17    (Source:  P.A.  89-231,  eff.  1-1-96;  89-324, eff. 8-13-95;
18    90-760, eff. 8-14-98.)

19        (20 ILCS 3405/11) (from Ch. 127, par. 2711)
20        Sec. 11.  The Historic Sites and Preservation Division of
21    the Agency shall  exercise  all  rights,  powers  and  duties
22    vested  in  the  Department  of Conservation by the "Illinois
23    Historic Preservation Act",  approved  August  14,  1976,  as
24    amended.
25    (Source: P.A. 84-25.)

26        (20 ILCS 3405/12) (from Ch. 127, par. 2712)
27        Sec. 12.  The Historic Sites and Preservation Division of
28    the  Agency  shall  exercise  all  rights,  powers and duties
29    vested in the Department of Conservation by Section 63a34  of
30    the  Civil  Administrative  Code of Illinois (renumbered; now
31    Section  805-220  of  the  Department  of  Natural  Resources
32    (Conservation) Law, 20 ILCS 805/805-220).
 
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 1    (Source: P.A. 91-239, eff. 1-1-00.)

 2        (20 ILCS 3405/13) (from Ch. 127, par. 2713)
 3        Sec. 13.  The Historic Sites and Preservation Division of
 4    the Agency shall  exercise  all  rights,  powers  and  duties
 5    vested  in the Department of Conservation by "An Act relating
 6    to the  planning,  acquisition  and  development  of  outdoor
 7    recreation  resources  and  facilities,  and  authorizing the
 8    participation  by  the  State  of  Illinois   its   political
 9    subdivisions   and  qualified  participants  in  programs  of
10    Federal assistance relating thereto", approved July 6,  1965,
11    as  amended,  solely  as  it  relates  to the powers, rights,
12    duties and obligations heretofore exercised by the Department
13    of Conservation over historically significant properties  and
14    interests of the State.
15    (Source: P.A. 84-25.)

16        (20 ILCS 3405/14) (from Ch. 127, par. 2714)
17        Sec. 14.  The Historic Sites and Preservation Division of
18    the  Agency  shall exercise all rights, powers and duties set
19    forth in Sections 10-40 through 10-85  of  the  Property  Tax
20    Code.
21    (Source: P.A. 88-670, eff. 12-2-94.)

22        (20 ILCS 3405/15) (from Ch. 127, par. 2715)
23        Sec. 15.  The Historic Sites and Preservation Division of
24    the  Agency  shall  exercise  all  rights,  powers and duties
25    vested in the Department of Conservation by  Section  4-201.5
26    of  the  "Illinois  Highway  Code", approved June 8, 1959, as
27    amended, solely as it relates to access to historic sites and
28    memorials designated pursuant to this Act.
29    (Source: P.A. 84-25.)

30        (20 ILCS 3405/16) (from Ch. 127, par. 2716)
 
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 1        Sec. 16.  The Historic Sites and Preservation Division of
 2    the Agency shall have the following additional powers:
 3        (a)  To hire agents and employees necessary to carry  out
 4    the   duties   and   purposes   of  the  Historic  Sites  and
 5    Preservation Division of the Agency.
 6        (b)  To take all measures necessary to  erect,  maintain,
 7    preserve,  restore, and conserve all State Historic Sites and
 8    State Memorials, except when supervision and  maintenance  is
 9    otherwise  provided  by law.  This authorization includes the
10    power,  with  the  consent  of  the  Board,  to  enter   into
11    contracts, acquire and dispose of real and personal property,
12    and enter into leases of real and personal property.
13        (c)  To  provide  recreational  facilities including camp
14    sites, lodges and cabins, trails, picnic  areas  and  related
15    recreational  facilities  at all sites under the jurisdiction
16    of the Agency.
17        (d)  To lay  out,  construct  and  maintain  all  needful
18    roads, parking areas, paths or trails, bridges, camp or lodge
19    sites,  picnic  areas,  lodges  and  cabins,  and  any  other
20    structures  and improvements necessary and appropriate in any
21    State historic site or easement thereto; and to provide water
22    supplies, heat and light, and  sanitary  facilities  for  the
23    public  and living quarters for the custodians and keepers of
24    State historic sites.
25        (e)  To grant licenses and rights-of-way within the areas
26    controlled by the Historic Sites and Preservation Division of
27    the Agency for the construction,  operation  and  maintenance
28    upon,  under or across the property, of facilities for water,
29    sewage, telephone, telegraph, electric, gas, or other  public
30    service,  subject  to  the  terms  and  conditions  as may be
31    determined by the Agency.
32        (f)  To authorize the officers, employees and  agents  of
33    the  Historic  Sites and Preservation Division of the Agency,
34    for the purposes of investigation and to exercise the rights,
 
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 1    powers, and duties vested and that may be vested  in  it,  to
 2    enter  and cross all lands and waters in this State, doing no
 3    damage to private property.
 4        (g)  To transfer jurisdiction of or exchange  any  realty
 5    under  the  control  of  the  Historic Sites and Preservation
 6    Division of the Agency to any other Department of  the  State
 7    Government, or to any agency of the Federal Government, or to
 8    acquire or accept Federal lands, when any transfer, exchange,
 9    acquisition or acceptance is advantageous to the State and is
10    approved in writing by the Governor.
11        (h)  To   erect,   supervise,  and  maintain  all  public
12    monuments and memorials erected by the State, except when the
13    supervision and maintenance of public monuments and memorials
14    is otherwise provided by law.
15        (i)  To  accept,  hold,  maintain,  and  administer,   as
16    trustee,  property given in trust for educational or historic
17    purposes for the benefit  of  the  People  of  the  State  of
18    Illinois  and  to  dispose, with the consent of the Board, of
19    any property under the terms of the instrument  creating  the
20    trust.
21        (j)  To  lease  concessions  on  any  property  under the
22    jurisdiction of the Agency for  a  period  not  exceeding  25
23    years  and  to  lease  a  concession complex at Lincoln's New
24    Salem State Historic Site for which a cash incentive has been
25    authorized under Section 5.1  of  the  Historic  Preservation
26    Agency  Act for a period not to exceed 40 years.  All leases,
27    for whatever period, shall be made  subject  to  the  written
28    approval  of  the  Governor.  All concession leases extending
29    for a period in excess of 10 years, will  contain  provisions
30    for  the Agency to participate, on a percentage basis, in the
31    revenues generated by any concession operation.
32        (k)  To sell surplus agricultural products grown on  land
33    owned  by or under the jurisdiction of the Historic Sites and
34    Preservation Division of the Agency, when the products cannot
 
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 1    be used by the Agency.
 2        (l)  To enforce the laws of the State and the  rules  and
 3    regulations  of  the Agency in or on any lands owned, leased,
 4    or managed by the Historic Sites and Preservation Division of
 5    the Agency.
 6        (m)  To cooperate with private organizations and agencies
 7    of the State of Illinois by providing areas and  the  use  of
 8    staff  personnel  where feasible for the sale of publications
 9    on the historic and cultural heritage of the State and  craft
10    items  made  by  Illinois  craftsmen.   These sales shall not
11    conflict with existing concession agreements.   The  Historic
12    Sites  and  Preservation Division of the Agency is authorized
13    to negotiate  with  the  organizations  and  agencies  for  a
14    portion  of  the monies received from sales to be returned to
15    the Historic Sites and Preservation Division of the  Agency's
16    Historic  Sites  Fund for the furtherance of interpretive and
17    restoration programs.
18        (n)  To  establish  local  bank  or  savings   and   loan
19    association  accounts,  upon the written authorization of the
20    Director, to temporarily hold income received at any  of  its
21    properties. The local accounts established under this Section
22    shall  be in the name of the Historic Preservation Agency and
23    shall be subject to regular audits.  The balance in  a  local
24    bank  or  savings  and  loan  association  account  shall  be
25    forwarded  to the Agency for deposit with the State Treasurer
26    on Monday of each week if the amount to  be  deposited  in  a
27    fund exceeds $500.
28        No  bank  or  savings  and loan association shall receive
29    public funds as permitted by  this  Section,  unless  it  has
30    complied with the requirements established under Section 6 of
31    the Public Funds Investment Act.
32        (o)  To  accept, with the consent of the Board, offers of
33    gifts, gratuities, or grants from the federal government, its
34    agencies,  or  offices,  or  from  any   person,   firm,   or
 
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 1    corporation.
 2        (p)  To  make  reasonable rules and regulations as may be
 3    necessary to discharge the duties of the Agency.
 4        (q)  With appropriate cultural organizations, to  further
 5    and advance the goals of the Agency.
 6        (r)  To make grants for the purposes of planning, survey,
 7    rehabilitation, restoration, reconstruction, landscaping, and
 8    acquisition    of    Illinois   properties   (i)   designated
 9    individually in the National  Register  of  Historic  Places,
10    (ii)  designated  as  a  landmark under a county or municipal
11    landmark  ordinance,  or  (iii)  located  within  a  National
12    Register of Historic Places historic district  or  a  locally
13    designated  historic  district  when  the Director determines
14    that the property is of  historic  significance  whenever  an
15    appropriation  is  made  therefor  by the General Assembly or
16    whenever gifts or grants are received for that purpose and to
17    promulgate regulations as may be necessary  or  desirable  to
18    carry out the purposes of the grants.
19        Grantees  may,  as  prescribed  by  rule,  be required to
20    provide matching funds for each  grant.   Grants  made  under
21    this subsection shall be known as Illinois Heritage Grants.
22        Every owner of a historic property, or the owner's agent,
23    is eligible to apply for a grant under this subsection.
24        (s)  To  establish  and  implement  a  pilot  program for
25    charging admission to State  historic  sites.   Fees  may  be
26    charged  for  special  events, admissions, and parking or any
27    combination; fees may be charged at  all  sites  or  selected
28    sites. All fees shall be deposited into the Illinois Historic
29    Sites  Fund.  The Historic Sites and Preservation Division of
30    the Agency shall  have  the  discretion  to  set  and  adjust
31    reasonable   fees   at   the   various   sites,  taking  into
32    consideration various factors including but not  limited  to:
33    cost of services furnished to each visitor, impact of fees on
34    attendance  and tourism and the costs expended collecting the
 
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 1    fees.  The Agency shall keep careful records  of  the  income
 2    and  expenses  resulting  from  the imposition of fees, shall
 3    keep records as to the attendance at each historic site,  and
 4    shall  report to the Governor and General Assembly by January
 5    31 after the close of each year.  The  report  shall  include
 6    information  on  costs,  expenses,  attendance,  comments  by
 7    visitors,  and  any  other information the Agency may believe
 8    pertinent, including:
 9             (1)  Recommendations as to whether  fees  should  be
10        continued at each State historic site.
11             (2)  How the fees should be structured and imposed.
12             (3)  Estimates  of  revenues and expenses associated
13        with each site.
14        In the final report to be filed by January 31, 1996,  the
15    Agency  shall  include  recommendations  as  to  whether fees
16    should be charged at State historic sites and if so  how  the
17    fees  should  be  structured  and  imposed  and  estimates of
18    revenues and expenses associated with any recommended fees.
19        (t)  To provide for overnight tent and trailer  campsites
20    and  to  provide  suitable housing facilities for student and
21    juvenile overnight camping groups.  The  Historic  Sites  and
22    Preservation  Division  of  the  Agency shall charge the same
23    rates  similar  to  those  charged  by  the   Department   of
24    Conservation for the same or similar facilities and services.
25        (u)  To   engage  in  marketing  activities  designed  to
26    promote the sites and programs administered  by  the  Agency.
27    In  undertaking  these  activities,  the  Agency may take all
28    necessary  steps  with  respect  to  products  and  services,
29    including but not limited to retail sales,  wholesale  sales,
30    direct   marketing,   mail   order  sales,  telephone  sales,
31    advertising and promotion, purchase of product and  materials
32    inventory,   design,   printing   and  manufacturing  of  new
33    products,  reproductions,  and  adaptations,  copyright   and
34    trademark  licensing  and  royalty agreements, and payment of
 
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 1    applicable taxes.  In addition, the  Agency  shall  have  the
 2    authority to sell advertising in its publications and printed
 3    materials.   All  income  from  marketing activities shall be
 4    deposited into the Illinois Historic Sites Fund.
 5    (Source: P.A. 91-202, eff. 1-1-00.)

 6        (20 ILCS 3405/17) (from Ch. 127, par. 2717)
 7        Sec. 17.  (a) (Blank). Personnel previously  assigned  to
 8    the  Illinois State Historical Library are transferred to the
 9    Agency subject  to  the  concurrence  of  the  Board  in  the
10    Director's  employment  of  the  Deputy Director and Division
11    Chiefs.  Personnel exercising rights, powers  and  duties  in
12    the  State  Historical Library are transferred by this Act to
13    the  Historic  Preservation  Agency.   Personnel   exercising
14    rights,  powers  and duties in the Department of Conservation
15    that are transferred to the Historic Preservation Agency  are
16    transferred  to  the  Historic Preservation Agency.  However,
17    the rights of the employees, the State and its agencies under
18    the Personnel Code or any collective bargaining agreement, or
19    under any pension, retirement or annuity plan  shall  not  be
20    affected by this Act.
21        (b)  (Blank).  All  books,  records,  papers,  documents,
22    property  (real  and personal), unexpended appropriations and
23    pending business in any way pertaining to the rights,  powers
24    and  duties  transferred  by this Act from the Illinois State
25    Historical Library to the Historic Preservation Agency  shall
26    be  delivered  and  transferred  to the Historic Preservation
27    Agency.
28        (c)  (Blank).  All  books,  records,  papers,  documents,
29    property (real and personal), unexpended  appropriations  and
30    pending  business in any way pertaining to the rights, powers
31    and duties transferred from the Department of Conservation to
32    the Historic  Preservation  Agency  shall  be  delivered  and
33    transferred to the Historic Preservation Agency.
 
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 1        (d)  (Blank).  The  Department  of  Conservation  will be
 2    responsible for any and  all  outstanding  Fiscal  Year  1985
 3    liabilities  for functions and personnel transferred from the
 4    Department  of  Conservation  to  the  Historic  Preservation
 5    Agency.
 6        (e)  Those programs, collections and functions heretofore
 7    administered by the Illinois State Historical Library or  the
 8    Agency's  Historical  Library  Division  shall continue to be
 9    administered by the Lincoln Presidential  Library  Historical
10    Library  Division, which shall be one of the Divisions within
11    the Agency.  All gifts  made  specifically  to  the  Illinois
12    State  Historical  Library or the Agency's Historical Library
13    Division, including the Illinois  State  Historical  Society,
14    shall  remain  at  all  times within the Lincoln Presidential
15    Historical Library Division.
16    (Source: P.A. 84-25.)

17        (20 ILCS 3405/30 new)
18        Sec.  30.   Library;   Board;   Foundation.    There   is
19    established  within  the  Historic  Preservation  Agency  the
20    Abraham  Lincoln Presidential Library and Museum. There shall
21    be an Advisory Board of the Lincoln Presidential  Library  to
22    advise  the  Lincoln  Presidential  Library  and  the Library
23    Director on programs  related  to  the  Lincoln  Presidential
24    Library.  The  Lincoln  Presidential  Library and the Abraham
25    Lincoln  Presidential  Library  Foundation   shall   mutually
26    co-operate  to  maximize  resources  available to the Lincoln
27    Presidential Library and to  support,  sustain,  and  provide
28    educational   programs   and   collections   at  the  Lincoln
29    Presidential Library.

30        (20 ILCS 3405/31 new)
31        Sec. 31.  Advisory  Board.  The  Advisory  Board  of  the
32    Lincoln  Presidential  Library shall consist of 11 members to
 
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 1    be appointed by the Governor, with the advice and consent  of
 2    the  Senate.  Each  of  these  members  shall have recognized
 3    knowledge  and  ability  in  matters  relating  to   history,
 4    research,   cultural   institutions,   archives,   libraries,
 5    business,  or education. The terms of office of these members
 6    shall be 6 years, except that the  terms  of  office  of  the
 7    initial  members  shall  commence  from the effective date of
 8    this Article  and  run  as  follows,  as  designated  by  the
 9    Governor:  one  for  a term expiring December 31, 2003, 2 for
10    terms expiring  December  31,  2004,  2  for  terms  expiring
11    December  31, 2005, 2 for terms expiring December 31, 2006, 2
12    for terms  expiring  December  31,  2007,  and  2  for  terms
13    expiring December 31, 2008. The Governor shall appoint one of
14    the  members  as  Chair  to  serve  at  the  pleasure  of the
15    Governor.

16        (20 ILCS 3405/32 new)
17        Sec. 32. Duties of the Advisory Board. The Advisory Board
18    of the Lincoln Presidential Library and Museum may:
19        (a)  Recommend programs for implementation in support  of
20    the mission and goals of the Lincoln Presidential Library.
21        (b)  Recommend   such   seminars,   symposia,   or  other
22    conferences as may be necessary or advisable to  the  Lincoln
23    Presidential  Library  and  the  Board  of  Trustees  of  the
24    Historic Preservation Agency.
25        (c)  Report   annually   to  the  Governor,  the  General
26    Assembly, and the Board of the Historic  Preservation  Agency
27    on  the  status  of  the Lincoln Presidential Library and its
28    programs.

29        (20 ILCS 3405/33 new)
30        Sec.  33.  Administration  of  the  Lincoln  Presidential
31    Library. The Governor, with the advice  and  consent  of  the
32    Senate,  shall  appoint  a  Library  Director  of the Lincoln
 
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 1    Presidential Library. The Library Director shall serve at the
 2    pleasure of the Governor. The Library Director shall, subject
 3    to applicable provisions of law, execute  and  discharge  the
 4    powers  and  duties  of  the Lincoln Presidential Library and
 5    implement  the  policies  set  by  the  Board.  The   Library
 6    Director,  with  the concurrence of the Board, shall appoint:
 7    (a) a Library  Facilities  Operations  Director;  and  (b)  a
 8    Director of the Illinois State Historical Library. Subject to
 9    concurrence  by the Board, the Library Director shall appoint
10    those other employees of the Lincoln Presidential Library and
11    the Illinois State Historical Library  as  he  or  she  deems
12    appropriate  and  shall  fix  the compensation of the Library
13    Facilities Operations Director, the Director of the  Illinois
14    State  Historical  Library,  and other employees. The Library
15    Director, with the approval of the Board, may  establish  and
16    collect  admission  and registration fees, may operate a gift
17    shop, and may publish and sell educational and  informational
18    materials.

19        (20 ILCS 3405/34 new)
20        Sec.  34.  Internal  Auditor. There is created the Office
21    of the Internal Auditor of the Historic Preservation  Agency.
22    The  Internal  Auditor shall be appointed by the Board, shall
23    serve at the pleasure of the Board, and shall report  to  the
24    Board.  The  Internal  Auditor  shall  audit and maintain the
25    financial books, records, papers,  and  transactions  of  the
26    Lincoln  Presidential  Library  and  the  Historic  Sites and
27    Preservation Division of the  Historic  Preservation  Agency.
28    The  Internal Auditor shall prepare an annual report for each
29    fiscal year of the operations of  the  Historic  Preservation
30    Agency,  which  shall  be submitted to the Board, the General
31    Assembly, and the Governor. Nothing  in  this  Section  shall
32    abridge  the  authority  of  the  Illinois Auditor General to
33    independently audit the Illinois Historic Preservation Agency
 
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 1    or any of the  libraries,  divisions,  or  offices  contained
 2    within the Agency.

 3        (20 ILCS 3405/18 rep.)
 4        Section  10-10.   The Historic Preservation Agency Act is
 5    amended by repealing Section 18.

 6        Section 10-12.  The Illinois Historic Preservation Act is
 7    amended by changing Section 3 as follows:

 8        (20 ILCS 3410/3) (from Ch. 127, par. 133d3)
 9        Sec. 3.  There is recognized  and  established  hereunder
10    the  Illinois  Historic  Sites  Advisory  Council, previously
11    established pursuant to Federal regulations, hereafter called
12    the Council.  The Council shall consist of  15  members.   Of
13    these,  there  shall  be  at  least  3 historians, at least 3
14    architectural historians, or architects with  a  preservation
15    background,  and  at  least 3 archeologists.  The remaining 6
16    members shall be drawn from  supporting  fields  and  have  a
17    preservation  interest.   Supporting fields shall include but
18    not be limited to historical geography, law, urban  planning,
19    local government officials, and members of other preservation
20    commissions.    All  shall  be  appointed  by the Director of
21    Historic Sites and Preservation,  with  the  consent  of  the
22    Board.
23        The   Council  Chairperson  shall  be  appointed  by  the
24    Director of Historic Sites and Preservation from the  Council
25    membership and shall serve at the Director's pleasure.
26        The  Director  of  the  Lincoln  Presidential Library and
27    Division  Chief  of  the  Historical  Library  Division,  the
28    Director of the Illinois State Museum and the Chairperson  of
29    the  Historical  Markers  Committee  of  the  Illinois  State
30    Historical  Society  shall  serve  on the Council in advisory
31    capacity as non-voting members.
 
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 1        Terms of  membership  shall  be  3  years  and  shall  be
 2    staggered   by   the   Director   to   assure  continuity  of
 3    representation.
 4        The Council shall  meet  at  least  4  times  each  year.
 5    Additional   meetings   may  be  held  at  the  call  of  the
 6    chairperson or at the call of the Director.
 7        Members shall serve without compensation,  but  shall  be
 8    reimbursed for actual expenses incurred in the performance of
 9    their duties.
10    (Source: P.A. 84-25.)

11        Section  10-14.  The  Historical  Sites  Listing  Act  is
12    amended by changing Sections 1, 2, and 3 as follows:

13        (20 ILCS 3415/1) (from Ch. 128, par. 31)
14        Sec. 1.  Any person or State or local governmental agency
15    owning  a  site  of general historical interest or having the
16    written consent of the owner of such a site may apply to  the
17    Historic  Preservation  Agency Historical Library Division to
18    have that site listed and marked as a State historic site.
19    (Source: P.A. 84-25.)

20        (20 ILCS 3415/2) (from Ch. 128, par. 32)
21        Sec. 2.  If the Historic Preservation  Agency  Historical
22    Library   Division   finds   that  a  site  described  in  an
23    application  under  Section  1  is  of   sufficient   general
24    historical  interest to warrant listing and marking, it shall
25    list the site in a register kept for that purpose  and  shall
26    display  at  the  site  a suitable marker indicating that the
27    site is a registered State historic site.
28    (Source: P.A. 84-25.)

29        (20 ILCS 3415/3) (from Ch. 128, par. 33)
30        Sec.  3.  The  Historic  Preservation  Agency  Historical
 
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 1    Library Division, in  cooperation  with  the  Illinois  State
 2    Historical   Society,   the   Division  of  Highways  of  the
 3    Department of Transportation and any other interested  public
 4    or  private  agency,  shall place and maintain all markers at
 5    State historic sites registered under this Act.
 6    (Source: P.A. 84-25.)

 7        Section 10-15.   The  State  Historical  Library  Act  is
 8    amended by changing Sections 4 and 5.1 as follows:

 9        (20 ILCS 3425/4) (from Ch. 128, par. 16)
10        Sec. 4.  The Director of the Lincoln Presidential Library
11    Historic  Preservation may and is hereby required to make all
12    necessary rules, regulations and bylaws not inconsistent with
13    law to carry into effect the purposes  of  this  Act  and  to
14    procure from time to time as may be possible and practicable,
15    at   reasonable  cost,  all  books,  pamphlets,  manuscripts,
16    monographs,  writings,  and  other  material  of   historical
17    interest  and  useful  to  the  historian  bearing  upon  the
18    political, physical, religious or social history of the State
19    of  Illinois  from  the  earliest  known  period of time. The
20    Director  of  the  Lincoln  Presidential   Library   Historic
21    Preservation may, with the consent of the Board, exchange any
22    books,  pamphlets,  manuscripts,  records  or  other material
23    which such library may acquire  that  are  of  no  historical
24    interest  or  for  any reason are of no value to it, with any
25    other library, school or historical society. The Director  of
26    the  Lincoln Presidential Library Historic Preservation shall
27    distribute volumes  of  the  series  known  as  the  Illinois
28    Historical  Collections  now  in print, and to be printed, to
29    all who may apply  for  same  and  who  pay  to  the  Lincoln
30    Presidential  Library  Historical  Library  Division for such
31    volumes an amount  fixed  by  the  Director  of  the  Lincoln
32    Presidential  Library  Historic  Preservation  sufficient  to
 
HB5686 Enrolled             -136-              LRB9213370REmb
 1    cover  the  expenses  of  printing  and  distribution of each
 2    volume received by such  applicants.  However,  the  Director
 3    shall  have  authority to furnish not to exceed 25 of each of
 4    the volumes of the Illinois Historical Collections,  free  of
 5    charge  to each of the authors and editors of the collections
 6    or parts thereof; to furnish, as in his discretion  he  deems
 7    necessary  or  desirable,  a reasonable number of each of the
 8    volumes  of  the  Collections  without  charge  to  archives,
 9    libraries and similar institutions from  which  material  has
10    been drawn or assistance has been given in the preparation of
11    such  Collections,  and to the officials thereof; to furnish,
12    as in his discretion  he  deems  necessary  or  desirable,  a
13    reasonable  number  of each of the volumes of the Collections
14    without charge to the University of Illinois Library  and  to
15    instructors  and  officials of that University, and to public
16    libraries in the State of Illinois. The  Director  may,  with
17    the  consent  of the Board, also make exchanges of Historical
18    Collections with any  other  library,  school  or  historical
19    society,  and to distribute volumes of collections for review
20    purposes,  without  charge.  All  proceeds  received  by  the
21    Historical Library Division from the sale of volumes  of  the
22    series  of  the Illinois Historical Collections shall be paid
23    into the General Revenue Fund in the State treasury.  Subject
24    to  concurrence  by  the  Board, the Director also may obtain
25    pursuant to the  "Personnel  Code"  some  person  having  the
26    requisite qualifications as State Historian.
27    (Source: P.A. 84-25.)

28        (20 ILCS 3425/5.1) (from Ch. 128, par. 16.1)
29        Sec.   5.1.  The  State  Historian  shall  establish  and
30    supervise a program within the Lincoln  Presidential  Library
31    Historical   Library   Division   designed   to  preserve  as
32    historical records selected past editions  of  newspapers  of
33    this  State.  Such  editions  shall be microphotographed. The
 
HB5686 Enrolled             -137-              LRB9213370REmb
 1    negatives of such microphotographs shall be stored in a place
 2    provided  by  the  Lincoln  Presidential  Library  Historical
 3    Library Division.
 4        The State Historian  shall  determine  on  the  basis  of
 5    historical  value  the  various newspaper edition files which
 6    shall be microphotographed and shall arrange a  schedule  for
 7    such  microphotographing. The State Historian shall supervise
 8    the making of  arrangements  for  acquiring  access  to  past
 9    edition  files  with the editors or publishers of the various
10    newspapers.
11        The method of microphotography to  be  employed  in  this
12    program  shall  conform to the standards established pursuant
13    to Section 17 of "The State Records Act",  approved  July  6,
14    1957.
15        Upon   payment   to   the  Lincoln  Presidential  Library
16    Historical Library Division of the required fee,  any  person
17    or  organization  shall be supplied with any prints requested
18    to be made from the negatives of  the  microphotographs.  The
19    fee  required  shall be determined by the State Historian and
20    shall be equal in amount to the cost incurred by the  Lincoln
21    Presidential Library Historical Library Division in supplying
22    the requested prints.
23    (Source: P.A. 84-25.)

24        (20 ILCS 3425/1 rep.)
25        (20 ILCS 3425/3 rep.)
26        (20 ILCS 3425/6 rep.)
27        Section  10-16.   The  State  Historical  Library  Act is
28    amended by repealing Sections 1, 3, and 6.

29        Section 10-20.  The Old State Capitol Act is  amended  by
30    changing Section 1 as follows:

31        (20 ILCS 3430/1) (from Ch. 123, par. 52)
 
HB5686 Enrolled             -138-              LRB9213370REmb
 1        Sec. 1.  As used in this Act,
 2        (a)  "Old  State  Capitol  Complex"  means  the old State
 3    capitol reconstructed under the "1961 Act" in Springfield and
 4    includes space also  occupied  by  the  Lincoln  Presidential
 5    Library  the  quarters of the Historical Library Division and
 6    the Illinois State  Historical  Society  and  an  underground
 7    parking garage;
 8        (b)  "1961   Act"   means   "An  Act  providing  for  the
 9    reconstruction and restoration of the old  State  Capitol  at
10    Springfield  and providing for the custody thereof", approved
11    August 24, 1961, as amended;
12        (c)  "Board of Trustees" means the Board of  Trustees  of
13    the Historic Preservation Agency.
14    (Source: P.A. 84-25.)

15        Section  10-25.  The Historical Document Preservation Act
16    is amended by changing Sections 1 and 2 as follows:

17        (55 ILCS 120/1) (from Ch. 128, par. 18)
18        Sec. 1. The county board of every county may, by order or
19    resolution authorize and direct  to  be  transferred  to  the
20    Lincoln   Presidential   Library  Illinois  State  Historical
21    Society, the Historical Library Division, the State  Archives
22    or to the State University Library at Urbana, Illinois, or to
23    any  historical  society duly incorporated and located within
24    the county, such official papers,  drawings,  maps,  writings
25    and records of every description as may be deemed of historic
26    interest  or  value,  and  as  may  be  in the custody of any
27    officer of such county. Accurate copies of the same  when  so
28    transferred shall be substituted for the original when in the
29    judgment  of  such  county  board  the  same  may  be  deemed
30    necessary.
31    (Source: P.A. 84-25.)
 
HB5686 Enrolled             -139-              LRB9213370REmb
 1        (55 ILCS 120/2) (from Ch. 128, par. 19)
 2        Sec.  2.  The  officer having the custody of such papers,
 3    drawings, maps, writings and records shall permit  search  to
 4    be made at all reasonable hours and under his supervision for
 5    such  as  may  be  deemed  of  historic interest. Whenever so
 6    directed by the county board in the manner prescribed in  the
 7    foregoing  section such officer shall deliver the same to the
 8    trustee, directors or  librarian  or  other  officer  of  the
 9    Historic  Preservation  Agency Historical Library Division or
10    society designated by such county board.
11    (Source: P.A. 84-25.)

12        Section 10-30.  The Illinois Municipal Code is amended by
13    changing Section 11-48-1 as follows:

14        (65 ILCS 5/11-48-1) (from Ch. 24, par. 11-48-1)
15        Sec. 11-48-1. The city council or board  of  trustees  of
16    every  city,  incorporated  town  or village may, by order or
17    resolution authorize and direct  to  be  transferred  to  the
18    Lincoln   Presidential   Library  Illinois  State  Historical
19    Society, the Historical Library Division, the State  Archives
20    or to the State University Library at Urbana, Illinois, or to
21    any  historical  society duly incorporated and located within
22    their respective counties, such  official  papers,  drawings,
23    maps,  writings  and  records  of every description as may be
24    deemed of historic interest or value, and as may  be  in  the
25    custody  of  any  officer  of such county, city, incorporated
26    town  or  village.  Accurate  copies  of  the  same  when  so
27    transferred shall be substituted for the original when in the
28    judgment of such city council or board of trustees  the  same
29    may be deemed necessary.
30    (Source: P.A. 84-25.)

31        Section 10-40.  The Liquor Control Act of 1934 is amended
 
HB5686 Enrolled             -140-              LRB9213370REmb
 1    by changing Section 6-15 as follows:

 2        (235 ILCS 5/6-15) (from Ch. 43, par. 130)
 3        Sec.   6-15.  No  alcoholic  liquors  shall  be  sold  or
 4    delivered in any building belonging to or under  the  control
 5    of  the  State or any political subdivision thereof except as
 6    provided in this Act.  The corporate authorities of any city,
 7    village,  incorporated  town  or  township  may  provide   by
 8    ordinance,  however,  that  alcoholic  liquor  may be sold or
 9    delivered in any specifically designated  building  belonging
10    to  or  under the control of the municipality or township, or
11    in any building located on land  under  the  control  of  the
12    municipality;  provided  that such township complies with all
13    applicable local ordinances in any incorporated area  of  the
14    township.  Alcoholic  liquors may be delivered to and sold at
15    any  airport  belonging  to  or  under  the  control   of   a
16    municipality  of  more  than  25,000  inhabitants,  or in any
17    building owned by a park district organized  under  the  Park
18    District Code, subject to the approval of the governing board
19    of  the  district,  or  in any building or on any golf course
20    owned by a  forest  preserve  district  organized  under  the
21    Downstate  Forest  Preserve  District  Act,  subject  to  the
22    approval  of  the  governing board of the district, or on the
23    grounds within 500 feet of any building  owned  by  a  forest
24    preserve   district  organized  under  the  Downstate  Forest
25    Preserve District Act during times when food is dispensed for
26    consumption within 500 feet of the building  from  which  the
27    food  is  dispensed, subject to the approval of the governing
28    board of the district, or in a building owned by a Local Mass
29    Transit District  organized  under  the  Local  Mass  Transit
30    District  Act, subject to the approval of the governing Board
31    of the District, or in Bicentennial Park, or on the  premises
32    of the City of Mendota Lake Park located adjacent to Route 51
33    in  Mendota,  Illinois,  or on the premises of Camden Park in
 
HB5686 Enrolled             -141-              LRB9213370REmb
 1    Milan, Illinois, or in the community center owned by the City
 2    of Loves Park that is located at 1000  River  Park  Drive  in
 3    Loves Park, Illinois, or, in connection with the operation of
 4    an  established  food serving facility during times when food
 5    is dispensed for consumption on  the  premises,  and  at  the
 6    following  aquarium  and museums located in public parks: Art
 7    Institute of Chicago, Chicago Academy  of  Sciences,  Chicago
 8    Historical  Society,  Field Museum of Natural History, Museum
 9    of Science and Industry, DuSable Museum of  African  American
10    History,  John G. Shedd Aquarium and Adler Planetarium, or at
11    Lakeview Museum  of  Arts  and  Sciences  in  Peoria,  or  in
12    connection  with  the  operation  of  the  facilities  of the
13    Chicago  Zoological  Society  or  the  Chicago  Horticultural
14    Society on land owned by the Forest Preserve District of Cook
15    County, or on  any  land  used  for  a  golf  course  or  for
16    recreational  purposes  owned by the Forest Preserve District
17    of Cook County, subject to the control of the Forest Preserve
18    District Board of Commissioners  and  applicable  local  law,
19    provided  that  dram  shop liability insurance is provided at
20    maximum coverage limits so as to hold the  District  harmless
21    from all financial loss, damage, and harm, or in any building
22    located  on  land  owned  by  the  Chicago  Park  District if
23    approved by the Park District Commissioners, or on  any  land
24    used for a golf course or for recreational purposes and owned
25    by  the  Illinois  International Port District if approved by
26    the District's governing  board,  or  at  any  airport,  golf
27    course,  faculty  center, or facility in which conference and
28    convention type activities take place belonging to  or  under
29    control  of  any State university or public community college
30    district, provided  that  with  respect  to  a  facility  for
31    conference  and  convention type activities alcoholic liquors
32    shall be limited to the use of the convention  or  conference
33    participants   or  participants  in  cultural,  political  or
34    educational activities held in such facilities, and  provided
 
HB5686 Enrolled             -142-              LRB9213370REmb
 1    further  that the faculty or staff of the State university or
 2    a  public  community  college  district,  or  members  of  an
 3    organization of students, alumni, faculty  or  staff  of  the
 4    State  university  or a public community college district are
 5    active participants in the conference or  convention,  or  in
 6    Memorial  Stadium on the campus of the University of Illinois
 7    at Urbana-Champaign during games in which the  Chicago  Bears
 8    professional  football team is playing in that stadium during
 9    the renovation of Soldier Field, not more than one and a half
10    hours before the start of the game and not after the  end  of
11    the third quarter of the game, or by a catering establishment
12    which  has  rented  facilities  from a board of trustees of a
13    public community college district, or,  if  approved  by  the
14    District  board,  on  land owned by the Metropolitan Sanitary
15    District of Greater Chicago and leased to others for  a  term
16    of  at least 20 years.  Nothing in this Section precludes the
17    sale or delivery of alcoholic liquor in the form of  original
18    packaged  goods  in  premises  located  at  500  S. Racine in
19    Chicago belonging to the  University  of  Illinois  and  used
20    primarily  as  a  grocery store by a commercial tenant during
21    the  term  of  a  lease  that   predates   the   University's
22    acquisition of the premises; but the University shall have no
23    power  or  authority  to renew, transfer, or extend the lease
24    with terms allowing the sale of  alcoholic  liquor;  and  the
25    sale  of  alcoholic liquor shall be subject to all local laws
26    and regulations.  After the acquisition by  Winnebago  County
27    of  the  property  located  at  404 Elm Street in Rockford, a
28    commercial tenant who sold alcoholic liquor at  retail  on  a
29    portion  of the property under a valid license at the time of
30    the acquisition may continue to do so  for  so  long  as  the
31    tenant  and  the  County  may  agree under existing or future
32    leases, subject to all local laws and  regulations  regarding
33    the  sale  of  alcoholic liquor.  Each facility shall provide
34    dram shop liability in maximum insurance coverage  limits  so
 
HB5686 Enrolled             -143-              LRB9213370REmb
 1    as   to   save   harmless   the  State,  municipality,  State
 2    university, airport, golf course, faculty center, facility in
 3    which conference and convention type activities  take  place,
 4    park  district,  Forest  Preserve  District, public community
 5    college district, aquarium, museum, or sanitary district from
 6    all financial loss, damage or harm. Alcoholic liquors may  be
 7    sold  at  retail  in  buildings  of  golf  courses  owned  by
 8    municipalities   in  connection  with  the  operation  of  an
 9    established food serving facility during times when  food  is
10    dispensed   for  consumption  upon  the  premises.  Alcoholic
11    liquors may be  delivered  to  and  sold  at  retail  in  any
12    building  owned by a fire protection district organized under
13    the Fire Protection District Act, provided that such delivery
14    and sale  is  approved  by  the  board  of  trustees  of  the
15    district, and provided further that such delivery and sale is
16    limited  to  fundraising  events and to a maximum of 6 events
17    per year.
18        Alcoholic liquor may be delivered to and sold  at  retail
19    in the Dorchester Senior Business Center owned by the Village
20    of  Dolton  if the alcoholic liquor is sold or dispensed only
21    in connection with organized functions for which the  planned
22    attendance  is  20  or  more  persons,  and  if the person or
23    facility selling  or  dispensing  the  alcoholic  liquor  has
24    provided  dram  shop liability insurance in maximum limits so
25    as to hold harmless the Village of Dolton and the State  from
26    all financial loss, damage and harm.
27        Alcoholic  liquors may be delivered to and sold at retail
28    in any building used as an Illinois State Armory provided:
29             (i)  the Adjutant General's written consent  to  the
30        issuance  of  a  license to sell alcoholic liquor in such
31        building is filed with the Commission;
32             (ii)  the alcoholic liquor is sold or dispensed only
33        in connection with organized functions  held  on  special
34        occasions;
 
HB5686 Enrolled             -144-              LRB9213370REmb
 1             (iii)  the  organized  function is one for which the
 2        planned attendance is 25 or more persons; and
 3             (iv)  the  facility  selling   or   dispensing   the
 4        alcoholic   liquors  has  provided  dram  shop  liability
 5        insurance in maximum limits so as to  save  harmless  the
 6        facility and the State from all financial loss, damage or
 7        harm.
 8        Alcoholic  liquors may be delivered to and sold at retail
 9    in the Chicago Civic Center, provided that:
10             (i)  the written  consent  of  the  Public  Building
11        Commission  which administers the Chicago Civic Center is
12        filed with the Commission;
13             (ii)  the alcoholic liquor is sold or dispensed only
14        in connection with organized functions  held  on  special
15        occasions;
16             (iii)  the  organized  function is one for which the
17        planned attendance is 25 or more persons;
18             (iv)  the  facility  selling   or   dispensing   the
19        alcoholic   liquors  has  provided  dram  shop  liability
20        insurance in maximum limits so as to  hold  harmless  the
21        Civic  Center, the City of Chicago and the State from all
22        financial loss, damage or harm; and
23             (v)  all applicable local  ordinances  are  complied
24        with.
25        Alcoholic  liquors  may  be  delivered  or  sold  in  any
26    building  belonging  to  or  under  the  control of any city,
27    village or incorporated town  where  more  than  75%  of  the
28    physical properties of the building is used for commercial or
29    recreational  purposes,  and  the  building is located upon a
30    pier extending into or over the waters of a navigable lake or
31    stream or on  the  shore  of  a  navigable  lake  or  stream.
32    Alcoholic  liquor  may be sold in buildings under the control
33    of the Department of Natural Resources when  written  consent
34    to the issuance of a license to sell alcoholic liquor in such
 
HB5686 Enrolled             -145-              LRB9213370REmb
 1    buildings  is  filed with the Commission by the Department of
 2    Natural Resources. Notwithstanding  any  other  provision  of
 3    this Act, alcoholic liquor sold by a United States Army Corps
 4    of    Engineers    or   Department   of   Natural   Resources
 5    concessionaire  who  was  operating  on  June  1,  1991   for
 6    on-premises consumption only is not subject to the provisions
 7    of  Articles  IV  and  IX.  Beer  and wine may be sold on the
 8    premises of the Joliet Park District  Stadium  owned  by  the
 9    Joliet  Park District when written consent to the issuance of
10    a license to sell beer and wine in  such  premises  is  filed
11    with  the  local  liquor  commissioner  by  the  Joliet  Park
12    District.  Beer  and  wine  may  be  sold in buildings on the
13    grounds of State veterans' homes when written consent to  the
14    issuance of a license to sell beer and wine in such buildings
15    is  filed  with the Commission by the Department of Veterans'
16    Affairs, and the facility shall provide dram  shop  liability
17    in  maximum  insurance  coverage  limits  so  as  to save the
18    facility harmless from all financial loss,  damage  or  harm.
19    Such  liquors  may  be  delivered to and sold at any property
20    owned  or  held  under  lease  by  a  Metropolitan  Pier  and
21    Exposition   Authority   or   Metropolitan   Exposition   and
22    Auditorium Authority.
23        Beer and wine may be sold and dispensed  at  professional
24    sporting  events  and  at  professional  concerts  and  other
25    entertainment  events  conducted  on  premises  owned  by the
26    Forest Preserve District  of  Kane  County,  subject  to  the
27    control  of  the  District Commissioners and applicable local
28    law, provided that dram shop liability insurance is  provided
29    at  maximum  coverage  limits  so  as  to  hold  the District
30    harmless from all financial loss, damage and harm.
31        Nothing in  this  Section  shall  preclude  the  sale  or
32    delivery  of  beer  and wine at a State or county fair or the
33    sale or delivery of beer or  wine  at  a  city  fair  in  any
34    otherwise lawful manner.
 
HB5686 Enrolled             -146-              LRB9213370REmb
 1        Alcoholic  liquors  may be sold at retail in buildings in
 2    State parks under the control of the  Department  of  Natural
 3    Resources, provided:
 4             a.  the  State park has overnight lodging facilities
 5        with some restaurant facilities or, not having  overnight
 6        lodging facilities, has restaurant facilities which serve
 7        complete luncheon and dinner or supper meals,
 8             b.  consent  to  the  issuance  of a license to sell
 9        alcoholic liquors in the buildings has  been  filed  with
10        the  commission  by  the Department of Natural Resources,
11        and
12             c.  the alcoholic liquors are sold by the State park
13        lodge or restaurant concessionaire only during the  hours
14        from   11   o'clock   a.m.  until  12  o'clock  midnight.
15        Notwithstanding  any  other  provision   of   this   Act,
16        alcoholic  liquor  sold  by  the State park or restaurant
17        concessionaire  is  not  subject  to  the  provisions  of
18        Articles IV and IX.
19        Alcoholic liquors may be sold at retail in  buildings  on
20    properties  under  the  control  of  the  Historic  Sites and
21    Preservation Division of the Historic Preservation Agency  or
22    the Abraham Lincoln Presidential Library and Museum provided:
23             a.  the  property  has  overnight lodging facilities
24        with some restaurant facilities or, not having  overnight
25        lodging facilities, has restaurant facilities which serve
26        complete luncheon and dinner or supper meals,
27             b.  consent  to  the  issuance  of a license to sell
28        alcoholic liquors in the buildings has  been  filed  with
29        the  commission  by  the  Historic Sites and Preservation
30        Division of  the  Historic  Preservation  Agency  or  the
31        Abraham Lincoln Presidential Library and Museum, and
32             c.  the  alcoholic  liquors are sold by the lodge or
33        restaurant concessionaire only during the hours  from  11
34        o'clock a.m. until 12 o'clock midnight.
 
HB5686 Enrolled             -147-              LRB9213370REmb
 1        The  sale  of  alcoholic liquors pursuant to this Section
 2    does  not  authorize  the  establishment  and  operation   of
 3    facilities  commonly  called taverns, saloons, bars, cocktail
 4    lounges,  and  the  like  except  as  a  part  of  lodge  and
 5    restaurant facilities in State parks or golf courses owned by
 6    Forest Preserve Districts with  a  population  of  less  than
 7    3,000,000 or municipalities or park districts.
 8        Alcoholic   liquors   may   be  sold  at  retail  in  the
 9    Springfield Administration  Building  of  the  Department  of
10    Transportation  and the Illinois State Armory in Springfield;
11    provided,  that  the  controlling  government  authority  may
12    consent to such sales only if
13             a.  the   request   is   from    a    not-for-profit
14        organization;
15             b.  such sales would not impede normal operations of
16        the departments involved;
17             c.  the  not-for-profit  organization  provides dram
18        shop liability in maximum insurance coverage  limits  and
19        agrees  to  defend, save harmless and indemnify the State
20        of Illinois from all financial loss, damage or harm;
21             d.  no such sale shall be made during normal working
22        hours of the State of Illinois; and
23             e.  the consent is in writing.
24        Alcoholic liquors may be sold at retail in  buildings  in
25    recreational  areas  of river conservancy districts under the
26    control of, or leased from, the river conservancy  districts.
27    Such  sales  are  subject  to reasonable local regulations as
28    provided in Article IV;  however,  no  such  regulations  may
29    prohibit  or  substantially  impair  the  sale  of  alcoholic
30    liquors on Sundays or Holidays.
31        Alcoholic  liquors  may  be  provided  in  long term care
32    facilities owned or operated by a county under Division  5-21
33    or  5-22  of the Counties Code, when approved by the facility
34    operator and not in conflict  with  the  regulations  of  the
 
HB5686 Enrolled             -148-              LRB9213370REmb
 1    Illinois  Department  of  Public  Health, to residents of the
 2    facility who have had  their  consumption  of  the  alcoholic
 3    liquors  provided approved in writing by a physician licensed
 4    to practice medicine in all its branches.
 5        Alcoholic liquors may be delivered to  and  dispensed  in
 6    State  housing  assigned  to  employees  of the Department of
 7    Corrections. No person shall furnish or allow to be furnished
 8    any alcoholic liquors to any prisoner confined in  any  jail,
 9    reformatory,  prison  or  house  of  correction except upon a
10    physician's prescription for medicinal purposes.
11        Alcoholic liquors may be sold at retail or  dispensed  at
12    the Willard Ice Building in Springfield, at the State Library
13    in  Springfield,  and  at Illinois State Museum facilities by
14    (1) an agency of the State, whether legislative, judicial  or
15    executive,  provided  that  such agency first obtains written
16    permission to sell or dispense  alcoholic  liquors  from  the
17    controlling  government authority, or by (2) a not-for-profit
18    organization, provided that such organization:
19             a.  Obtains written  consent  from  the  controlling
20        government authority;
21             b.  Sells  or  dispenses  the alcoholic liquors in a
22        manner that does not impair normal  operations  of  State
23        offices located in the building;
24             c.  Sells  or  dispenses  alcoholic  liquors only in
25        connection with an official activity in the building;
26             d.  Provides, or its catering service provides, dram
27        shop liability insurance in maximum coverage  limits  and
28        in  which the carrier agrees to defend, save harmless and
29        indemnify the State of Illinois from all financial  loss,
30        damage  or  harm arising out of the selling or dispensing
31        of alcoholic liquors.
32        Nothing  in  this  Act  shall  prevent  a  not-for-profit
33    organization or  agency  of  the  State  from  employing  the
34    services  of  a  catering  establishment  for  the selling or
 
HB5686 Enrolled             -149-              LRB9213370REmb
 1    dispensing of alcoholic liquors at authorized functions.
 2        The controlling government authority for the Willard  Ice
 3    Building   in  Springfield  shall  be  the  Director  of  the
 4    Department of Revenue.  The controlling government  authority
 5    for Illinois State Museum facilities shall be the Director of
 6    the   Illinois  State  Museum.   The  controlling  government
 7    authority for the State Library in Springfield shall  be  the
 8    Secretary of State.
 9        Alcoholic  liquors may be delivered to and sold at retail
10    or dispensed at any facility, property or building under  the
11    jurisdiction  of the Historic Sites and Preservation Division
12    of the Historic Preservation Agency or  the  Abraham  Lincoln
13    Presidential  Library  and Museum where the delivery, sale or
14    dispensing  is  by  (1)  an  agency  of  the  State,  whether
15    legislative, judicial or executive, provided that such agency
16    first  obtains  written  permission  to  sell   or   dispense
17    alcoholic liquors from a controlling government authority, or
18    by  (2)  a  not-for-profit  organization  provided  that such
19    organization:
20             a.  Obtains written  consent  from  the  controlling
21        government authority;
22             b.  Sells  or  dispenses  the alcoholic liquors in a
23        manner that does not  impair  normal  workings  of  State
24        offices  or  operations located at the facility, property
25        or building;
26             c.  Sells or dispenses  alcoholic  liquors  only  in
27        connection    with    an   official   activity   of   the
28        not-for-profit organization in the facility, property  or
29        building;
30             d.  Provides, or its catering service provides, dram
31        shop  liability  insurance in maximum coverage limits and
32        in which the carrier agrees to defend, save harmless  and
33        indemnify  the State of Illinois from all financial loss,
34        damage or harm arising out of the selling  or  dispensing
 
HB5686 Enrolled             -150-              LRB9213370REmb
 1        of alcoholic liquors.
 2        The  controlling  government  authority  for the Historic
 3    Sites and Preservation Division of the Historic  Preservation
 4    Agency  shall  be  the  Director  of  the  Historic Sites and
 5    Preservation, and the controlling  government  authority  for
 6    the  Abraham Lincoln Presidential Library and Museum shall be
 7    the Director of the Abraham Lincoln Presidential Library  and
 8    Museum Agency.
 9        Alcoholic  liquors  may be sold at retail or dispensed at
10    the James R. Thompson Center in Chicago and 222 South College
11    Street in Springfield, Illinois by (1) a commercial tenant or
12    subtenant conducting business on the premises under  a  lease
13    made pursuant to Section 405-315 of the Department of Central
14    Management  Services Law (20 ILCS 405/405-315), provided that
15    such tenant or subtenant who  sells  or  dispenses  alcoholic
16    liquors  shall  procure  and  maintain  dram  shop  liability
17    insurance in maximum coverage limits and in which the carrier
18    agrees  to  defend,  indemnify and save harmless the State of
19    Illinois from all financial loss, damage or harm arising  out
20    of  the sale or dispensing of alcoholic liquors, or by (2) an
21    agency  of  the  State,  whether  legislative,  judicial   or
22    executive,  provided  that  such agency first obtains written
23    permission to sell or dispense  alcoholic  liquors  from  the
24    Director   of  Central  Management  Services,  or  by  (3)  a
25    not-for-profit organization, provided that such organization:
26             a.  Obtains written consent from the  Department  of
27        Central Management Services;
28             b.  Sells  or  dispenses  the alcoholic liquors in a
29        manner that does not impair normal  operations  of  State
30        offices located in the building;
31             c.  Sells  or  dispenses  alcoholic  liquors only in
32        connection with an official activity in the building;
33             d.  Provides, or its catering service provides, dram
34        shop liability insurance in maximum coverage  limits  and
 
HB5686 Enrolled             -151-              LRB9213370REmb
 1        in  which the carrier agrees to defend, save harmless and
 2        indemnify the State of Illinois from all financial  loss,
 3        damage  or  harm arising out of the selling or dispensing
 4        of alcoholic liquors.
 5        Nothing  in  this  Act  shall  prevent  a  not-for-profit
 6    organization or  agency  of  the  State  from  employing  the
 7    services  of  a  catering  establishment  for  the selling or
 8    dispensing of alcoholic liquors at  functions  authorized  by
 9    the Director of Central Management Services.
10        Alcoholic  liquors  may  be  sold  or  delivered  at  any
11    facility  owned  by  the Illinois Sports Facilities Authority
12    provided that dram shop liability  insurance  has  been  made
13    available  in  a form, with such coverage and in such amounts
14    as the Authority reasonably determines is necessary.
15        Alcoholic liquors may be sold at retail or  dispensed  at
16    the  Rockford  State  Office Building by (1) an agency of the
17    State, whether legislative, judicial or  executive,  provided
18    that  such agency first obtains written permission to sell or
19    dispense alcoholic liquors from  the  Department  of  Central
20    Management Services, or by (2) a not-for-profit organization,
21    provided that such organization:
22             a.  Obtains  written  consent from the Department of
23        Central Management Services;
24             b.  Sells or dispenses the alcoholic  liquors  in  a
25        manner  that  does  not impair normal operations of State
26        offices located in the building;
27             c.  Sells or dispenses  alcoholic  liquors  only  in
28        connection with an official activity in the building;
29             d.  Provides, or its catering service provides, dram
30        shop  liability  insurance in maximum coverage limits and
31        in which the carrier agrees to defend, save harmless  and
32        indemnify  the State of Illinois from all financial loss,
33        damage or harm arising out of the selling  or  dispensing
34        of alcoholic liquors.
 
HB5686 Enrolled             -152-              LRB9213370REmb
 1        Nothing  in  this  Act  shall  prevent  a  not-for-profit
 2    organization  or  agency  of  the  State  from  employing the
 3    services of a  catering  establishment  for  the  selling  or
 4    dispensing  of  alcoholic  liquors at functions authorized by
 5    the Department of Central Management Services.
 6        Alcoholic liquors may be sold or delivered in a  building
 7    that is owned by McLean County, situated on land owned by the
 8    county  in  the  City  of Bloomington, and used by the McLean
 9    County Historical Society if the sale or delivery is approved
10    by  an  ordinance  adopted  by  the  county  board,  and  the
11    municipality  in  which  the  building  is  located  may  not
12    prohibit that sale or  delivery,  notwithstanding  any  other
13    provision  of  this  Section.  The regulation of the sale and
14    delivery of alcoholic liquor in a building that is  owned  by
15    McLean County, situated on land owned by the county, and used
16    by  the  McLean County Historical Society as provided in this
17    paragraph is an exclusive power and function of the State and
18    is a denial and limitation  under  Article  VII,  Section  6,
19    subsection (h) of the Illinois Constitution of the power of a
20    home rule municipality to regulate that sale and delivery.
21        Alcoholic  liquors  may  be  sold  or  delivered  in  any
22    building  situated  on  land  held  in  trust  for any school
23    district organized under Article 34 of the  School  Code,  if
24    the  building is not used for school purposes and if the sale
25    or delivery is approved by the board of education.
26        Alcoholic liquors may be sold or delivered  in  buildings
27    owned  by  the  Community Building Complex Committee of Boone
28    County,  Illinois  if  the  person  or  facility  selling  or
29    dispensing  the  alcoholic  liquor  has  provided  dram  shop
30    liability insurance with coverage and  in  amounts  that  the
31    Committee reasonably determines are necessary.
32        Alcoholic  liquors  may  be  sold  or  delivered  in  the
33    building  located  at  1200 Centerville Avenue in Belleville,
34    Illinois and occupied by either the Belleville  Area  Special
 
HB5686 Enrolled             -153-              LRB9213370REmb
 1    Education  District  or  the Belleville Area Special Services
 2    Cooperative.
 3    (Source:  P.A. 91-239,  eff.  1-1-00;  91-922,  eff.  7-7-00;
 4    92-512, eff. 1-1-02.)

 5                             Article 99

 6        Section 99-1. Effective date.  This Act takes effect upon
 7    becoming  law, except that Article 10 takes effect on July 1,
 8    2002.

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