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[ Introduced ] | [ Engrossed ] | [ Senate Amendment 002 ] |
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, 20032002. 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. 24Subject to payment of amounts into the Build Illinois25Fund and the McCormick Place Expansion Project Fund pursuant26to the preceding paragraphs or in any amendment thereto27hereafter enacted, each month the Department shall pay into28the Local Government Distributive Fund .4% of the net revenue29realized for the preceding month from the 5% general rate, or30.4% of 80% of the net revenue realized for the preceding31month from the 6.25% general rate, as the case may be, on the32selling price of tangible personal property which amount33shall, subject to appropriation, be distributed as provided34in Section 2 of the State Revenue Sharing Act. No payments orHB5686 Enrolled -47- LRB9213370REmb 1distributions pursuant to this paragraph shall be made if the2tax imposed by this Act on photoprocessing products is3declared unconstitutional, or if the proceeds from such tax4are 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 the7Local Government Distributive Fundpursuant 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 the16Local Government Distributive Fundpursuant 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. 27Subject to payment of amounts into the Build Illinois28Fund and the McCormick Place Expansion Project Fund pursuant29to the preceding paragraphs or in any amendment thereto30hereafter enacted, each month the Department shall pay into31the Local Government Distributive Fund 0.4% of the net32revenue realized for the preceding month from the 5% general33rate or 0.4% of 80% of the net revenue realized for the34preceding month from the 6.25% general rate, as the case mayHB5686 Enrolled -58- LRB9213370REmb 1be, on the selling price of tangible personal property which2amount shall, subject to appropriation, be distributed as3provided in Section 2 of the State Revenue Sharing Act. No4payments or distributions pursuant to this paragraph shall be5made if the tax imposed by this Act on photo processing6products is declared unconstitutional, or if the proceeds7from such tax are unavailable for distribution because of8litigation.9 Subject to payment of amounts into the Build Illinois 10 Fund and,the McCormick Place Expansion Project Fund, and the11Local Government Distributive Fundpursuant 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 the20Local Government Distributive Fundpursuant 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. 32Subject to payment of amounts into the Build Illinois33Fund and the McCormick Place Expansion Project Fund pursuant34to the preceding paragraphs or in any amendment theretoHB5686 Enrolled -69- LRB9213370REmb 1hereafter enacted, each month the Department shall pay into2the Local Government Distributive Fund 0.4% of the net3revenue realized for the preceding month from the 5% general4rate or 0.4% of 80% of the net revenue realized for the5preceding month from the 6.25% general rate, as the case may6be, on the selling price of tangible personal property which7amount shall, subject to appropriation, be distributed as8provided in Section 2 of the State Revenue Sharing Act. No9payments or distributions pursuant to this paragraph shall be10made if the tax imposed by this Act on photoprocessing11products is declared unconstitutional, or if the proceeds12from such tax are unavailable for distribution because of13litigation.14 Subject to payment of amounts into the Build Illinois 15 Fund and,the McCormick Place Expansion Project Fund, and the16Local Government Distributive Fundpursuant 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 the25Local Government Distributive Fundpursuant 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. 19Subject to payment of amounts into the Build Illinois20Fund and the McCormick Place Expansion Project Fund pursuant21to the preceding paragraphs or in any amendment thereto22hereafter enacted, each month the Department shall pay into23the Local Government Distributive Fund 0.4% of the net24revenue realized for the preceding month from the 5% general25rate or 0.4% of 80% of the net revenue realized for the26preceding month from the 6.25% general rate, as the case may27be, on the selling price of tangible personal property which28amount shall, subject to appropriation, be distributed as29provided in Section 2 of the State Revenue Sharing Act. No30payments or distributions pursuant to this paragraph shall be31made if the tax imposed by this Act on photoprocessing32products is declared unconstitutional, or if the proceeds33from such tax are unavailable for distribution because of34litigation.HB5686 Enrolled -93- LRB9213370REmb 1 Subject to payment of amounts into the Build Illinois 2 Fund and the McCormick Place Expansion Project Fund, and the3Local Government Distributive Fundpursuant 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 the12Local Government Distributive Fundpursuant 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 HB5686 Enrolled -96- LRB9213370REmb 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, 10ora 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 one1additional 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 HB5686 Enrolled -108- LRB9213370REmb 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 HB5686 Enrolled -109- LRB9213370REmb 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, HB5686 Enrolled -110- LRB9213370REmb 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 LibraryHistoric 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 9State 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: HB5686 Enrolled -118- LRB9213370REmb 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 the26successor to the Illinois State Historical Library and such27other 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 HB5686 Enrolled -119- LRB9213370REmb 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 DivisionDivisionsof 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 Actfollowing21named Actsand all rights, powers, and duties incidental 22 thereto,are transferred to the Historic Sites and 23 Preservation Division of the Historic Preservation Agency.on24the effective date of this Act:25a. "An Act to establish the Illinois Historical Library,26and to provide for its care and maintenance, and to make27appropriations therefor", approved May 25, 1889, as amended.28b. "An Act to provide for the better preservation of29official documents and records of historical interest",30approved June 9, 1897, as amended.31c. "An Act in relation to the listing and marking of32State historic sites", approved August 4, 1971, as amended.33 (Source: P.A. 84-25.) HB5686 Enrolled -120- LRB9213370REmb 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; HB5686 Enrolled -121- LRB9213370REmb 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; 13Pullman 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; HB5686 Enrolled -122- LRB9213370REmb 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). HB5686 Enrolled -123- LRB9213370REmb 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) HB5686 Enrolled -124- LRB9213370REmb 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, HB5686 Enrolled -125- LRB9213370REmb 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 HB5686 Enrolled -126- LRB9213370REmb 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 HB5686 Enrolled -127- LRB9213370REmb 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 HB5686 Enrolled -128- LRB9213370REmb 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. 14In the final report to be filed by January 31, 1996, the15Agency shall include recommendations as to whether fees16should be charged at State historic sites and if so how the17fees should be structured and imposed and estimates of18revenues 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 chargethe same23 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 HB5686 Enrolled -129- LRB9213370REmb 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 to8the Illinois State Historical Library are transferred to the9Agency subject to the concurrence of the Board in the10Director's employment of the Deputy Director and Division11Chiefs. Personnel exercising rights, powers and duties in12the State Historical Library are transferred by this Act to13the Historic Preservation Agency. Personnel exercising14rights, powers and duties in the Department of Conservation15that are transferred to the Historic Preservation Agency are16transferred to the Historic Preservation Agency. However,17the rights of the employees, the State and its agencies under18the Personnel Code or any collective bargaining agreement, or19under any pension, retirement or annuity plan shall not be20affected by this Act.21 (b) (Blank).All books, records, papers, documents,22property (real and personal), unexpended appropriations and23pending business in any way pertaining to the rights, powers24and duties transferred by this Act from the Illinois State25Historical Library to the Historic Preservation Agency shall26be delivered and transferred to the Historic Preservation27Agency.28 (c) (Blank).All books, records, papers, documents,29property (real and personal), unexpended appropriations and30pending business in any way pertaining to the rights, powers31and duties transferred from the Department of Conservation to32the Historic Preservation Agency shall be delivered and33transferred to the Historic Preservation Agency.HB5686 Enrolled -130- LRB9213370REmb 1 (d) (Blank).The Department of Conservation will be2responsible for any and all outstanding Fiscal Year 19853liabilities for functions and personnel transferred from the4Department of Conservation to the Historic Preservation5Agency.6 (e) Those programs, collections and functions heretofore 7 administered by the Illinois State Historical Library or the 8 Agency's Historical Library Division shallcontinue tobe 9 administered by the Lincoln Presidential LibraryHistorical10Library Division, which shall be one of the Divisions within11the 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 15HistoricalLibraryDivision. 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 HB5686 Enrolled -131- LRB9213370REmb 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 HB5686 Enrolled -132- LRB9213370REmb 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 HB5686 Enrolled -133- LRB9213370REmb 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 27Division Chief of the Historical Library Division,the 28 Director of the Illinois State Museumand the Chairperson of29the Historical Markers Committee of the Illinois State30Historical Societyshall serve on the Council in advisory 31 capacity as non-voting members. HB5686 Enrolled -134- LRB9213370REmb 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 AgencyHistorical Library Divisionto 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 AgencyHistorical22Library Divisionfinds 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 AgencyHistoricalHB5686 Enrolled -135- LRB9213370REmb 1Library Division, in cooperation with theIllinois State2Historical Society, theDivision 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 11Historic Preservationmay 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 LibraryHistoric21Preservationmay, 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 LibraryHistoric Preservationshall 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 LibraryHistorical Library Divisionfor such 31 volumes an amount fixed by the Director of the Lincoln 32 Presidential LibraryHistoric Preservationsufficient 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 the21Historical Library Division from the sale of volumes of the22series of the Illinois Historical Collections shall be paid23into the General Revenue Fund in the State treasury. Subject24to concurrence by the Board, the Director also may obtain25pursuant to the "Personnel Code" some person having the26requisite 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 31Historical Library Divisiondesigned 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 LibraryHistorical3Library 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 16Historical Library Divisionof 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 LibraryHistorical Library Divisionin 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 Librarythe quarters of the Historical Library Division and6the Illinois State Historical Societyand 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 LibraryIllinois State Historical21Society, 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 AgencyHistorical Library Divisionor 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 LibraryIllinois State Historical19Society, 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 MuseumAgency. 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.