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92_SB1176enr SB1176 Enrolled LRB9205953SMdv 1 AN ACT in relation to taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Department of Revenue Law of the Civil 5 Administrative Code of Illinois is amended by changing 6 Sections 2505-210, 2505-275, and 2505-400 as follows: 7 (20 ILCS 2505/2505-210) (was 20 ILCS 2505/39c-1) 8 Sec. 2505-210. Electronic funds transfer. 9 (a) The Department may provide means by which persons 10 having a tax liability under any Act administered by the 11 Department may use electronic funds transfer to pay the tax 12 liability. 13 (b) Beginning on October 1, 2002, a taxpayer who has an 14 annual tax liability of $200,000 or more shall make all 15 payments of that tax to the Department by electronic funds 16 transfer. Before August 1 of each year, beginning in 2002, 17 the Department shall notify all taxpayers required to make 18 payments by electronic funds transfer. All taxpayers 19 required to make payments by electronic funds transfer shall 20 make those payments for a minimum of one year beginning on 21 October 1. For purposes of this subsection (b), the term 22 "annual tax liability" means, except as provided in 23 subsections (c) and (d) of this Section, the sum of the 24 taxpayer's liabilities under a tax Act administered by the 25 Department, except the Motor Fuel Tax Law and the 26 Environmental Impact Fee Law, for the immediately preceding 27 calendar year. 28 (c) For purposes of subsection (b), the term "annual tax 29 liability" means, for a taxpayer that incurs a tax liability 30 under the Retailers' Occupation Tax Act, Service Occupation 31 Tax Act, Use Tax Act, Service Use Tax Act, or any other State SB1176 Enrolled -2- LRB9205953SMdv 1 or local occupation or use tax law that is administered by 2 the Department, the sum of the taxpayer's liabilities under 3 the Retailers' Occupation Tax Act, Service Occupation Tax 4 Act, Use Tax Act, Service Use Tax Act, and all other State 5 and local occupation and use tax laws administered by the 6 Department for the immediately preceding calendar year. 7 (d) For purposes of subsection (b), the term "annual tax 8 liability" means, for a taxpayer that incurs an Illinois 9 income tax liability, the greater of: 10 (1) the amount of the taxpayer's tax liability 11 under Article 7 of the Illinois Income Tax Act for the 12 immediately preceding calendar year; or 13 (2) the taxpayer's estimated tax payment obligation 14 under Article 8 of the Illinois Income Tax Act for the 15 immediately preceding calendar year. 16 (e) The Department shall adopt such rules as are 17 necessary to effectuate a program of electronic funds 18 transfer and the requirements of this Section. 19 (Source: P.A. 91-239, eff. 1-1-00.) 20 (20 ILCS 2505/2505-275) (was 20 ILCS 2505/39e) 21 Sec. 2505-275. Tax overpayments. In the case of 22 overpayment of any tax liability arising from an Act 23 administered by the Department, the Department may credit the 24 amount of the overpayment and any interest thereon against 25 any final tax liability arising under that or any other Act 26 administered by the Department. The Department may enter into 27 agreements with the Secretary of the Treasury of the United 28 States (or his or her delegate) to offset all or part of an 29 overpayment of such a tax liability against any liability 30 arising from a tax imposed under Title 26 of the United 31 States Code. The Department may collect a fee from the 32 Secretary of the Treasury of the United States (or his or her 33 delegate) to cover the full cost of offsets taken, to the SB1176 Enrolled -3- LRB9205953SMdv 1 extent allowed by federal law. 2 (Source: P.A. 91-239, eff. 1-1-00.) 3 (20 ILCS 2505/2505-400) (was 20 ILCS 2505/39b49) 4 Sec. 2505-400. Contracts for collection assistance. 5 (a) The Department has the power to contract for 6 collection assistance on a contingent fee basis, with 7 collection fees to be retained by the collection agency and 8 the net collections to be paid to the Department. 9 (b) The Department has the power to enter into written 10 agreements with State's Attorneys for pursuit of civil 11 liability under Section 17-1a of the Criminal Code of 1961 12 against persons who have issued to the Department checks or 13 other orders in violation of the provisions of paragraph (d) 14 of subsection (B) of Section 17-1 of the Criminal Code of 15 1961. Of the amount collected, the Department shall retain 16 the amount owing upon the dishonored check or order along 17 with the dishonored check fee imposed under the Uniform 18 Penalty and Interest Act. The balance of damages, fees, and 19 costs collected under Section 17-1a of the Criminal Code of 20 1961 shall be retained by the State's Attorney. The 21 agreement shall not affect the allocation of fines and costs 22 imposed in any criminal prosecution. 23 (c) The Department may issue the Secretary of the 24 Treasury of the United States (or his or her delegate) 25 notice, as required by Section 6402(e) of the Internal 26 Revenue Code, of any past due, legally enforceable State 27 income tax obligation of a taxpayer. The Department must 28 notify the taxpayer that any fee charged to the State by the 29 Secretary of the Treasury of the United States (or his or her 30 delegate) under Internal Revenue Code Section 6402(e) is 31 considered additional State income tax of the taxpayer with 32 respect to whom the Department issued the notice, and is 33 deemed assessed upon issuance by the Department of notice to SB1176 Enrolled -4- LRB9205953SMdv 1 the Secretary of the Treasury of the United States (or his or 2 her delegate) under Section 6402(e) of the Internal Revenue 3 Code; a notice of additional State income tax is not 4 considered a notice of deficiency, and the taxpayer has no 5 right of protest. 6 (Source: P.A. 91-239, eff. 1-1-00.) 7 Section 10. The Illinois Income Tax Act is amended by 8 changing Section 601.1 and adding Section 911.2 as follows: 9 (35 ILCS 5/601.1) (Ch. 120, par. 6-601.1) 10 Sec. 601.1. Payment by electronic funds transfer. 11 (a) Beginning on October 1, 1993, a taxpayer who has an 12 average monthly tax liability of $150,000 or more under 13 Article 7 of this Act shall make all payments required by 14 rules of the Department by electronic funds transfer. 15 Beginning October 1, 1993, a taxpayer who has an average 16 quarterly estimated tax payment obligation of $450,000 or 17 more under Article 8 of this Act shall make all payments 18 required by rules of the Department by electronic funds 19 transfer. Beginning on October 1, 1994, a taxpayer who has 20 an average monthly tax liability of $100,000 or more under 21 Article 7 of this Act shall make all payments required by 22 rules of the Department by electronic funds transfer. 23 Beginning October 1, 1994, a taxpayer who has an average 24 quarterly estimated tax payment obligation of $300,000 or 25 more under Article 8 of this Act shall make all payments 26 required by rules of the Department by electronic funds 27 transfer. Beginning on October 1, 1995, a taxpayer who has 28 an average monthly tax liability of $50,000 or more under 29 Article 7 of this Act shall make all payments required by 30 rules of the Department by electronic funds transfer. 31 Beginning October 1, 1995, a taxpayer who has an average 32 quarterly estimated tax payment obligation of $150,000 or SB1176 Enrolled -5- LRB9205953SMdv 1 more under Article 8 of this Act shall make all payments 2 required by rules of the Department by electronic funds 3 transfer. Beginning on October 1, 2000, and for all liability 4 periods thereafter, a taxpayer who has an average annual tax 5 liability of $200,000 or more under Article 7 of this Act 6 shall make all payments required by rules of the Department 7 by electronic funds transfer. Beginning October 1, 2000, a 8 taxpayer who has an average quarterly estimated tax payment 9 obligation of $50,000 or more under Article 8 of this Act 10 shall make all payments required by rules of the Department 11 by electronic funds transfer. Beginning on October 1, 2002, a 12 taxpayer who has a tax liability in the amount set forth in 13 subsection (b) of Section 2505-210 of the Department of 14 Revenue Law shall make all payments required by rules of the 15 Department by electronic funds transfer. 16 (b) Any taxpayer who is not required to make payments by 17 electronic funds transfer may make payments by electronic 18 funds transfer with the permission of the Department. 19 (c) All taxpayers required to make payments by 20 electronic funds transfer and any taxpayers who wish to 21 voluntarily make payments by electronic funds transfer shall 22 make those payments in the manner authorized by the 23 Department. 24 (d) The Department shall notify all taxpayers required 25 to make payments by electronic funds transfer. All 26 taxpayers notified by the Department shall make payments by 27 electronic funds transfer for a minimum of one year beginning 28 on October 1. In determining the threshold amounts under 29 subsection (a), the Department shall calculate the averages 30 as follows: 31 (1) the total liability under Article 7 for the 32 preceding tax year (and, prior to October 1, 2000, 33 divided by 12); or 34 (2) for purposes of estimated payments under SB1176 Enrolled -6- LRB9205953SMdv 1 Article 8, the total tax obligation of the taxpayer for 2 the previous tax year divided by 4. 3 (e) The Department shall adopt such rules as are 4 necessary to effectuate a program of electronic funds 5 transfer and the requirements of this Section. 6 (Source: P.A. 91-541, eff. 8-13-99.) 7 (35 ILCS 5/911.2 new) 8 Sec. 911.2. Refunds withheld; tax claims of other 9 states. 10 (a) Definitions. In this Section the following terms 11 have the meanings indicated. 12 "Claimant state" means any state or the District of 13 Columbia that requests the withholding of a refund pursuant 14 to this Section and that extends a like comity for the 15 collection of taxes owed to this State. 16 "Income tax" means any amount of income tax imposed on 17 taxpayers under the laws of the State of Illinois or the 18 claimant state, including additions to tax for penalties and 19 interest. 20 "Refund" means a refund of overpaid income taxes imposed 21 by the State of Illinois or the claimant state. 22 "Tax officer" means a unit or official of the claimant 23 state, or the duly authorized agent of that unit or official, 24 charged with the imposition, assessment, or collection of 25 state income taxes. 26 "Taxpayer" means any individual person identified by a 27 claimant state under this Section as owing taxes to that 28 claimant state, and in the case of a refund arising from the 29 filing of a joint return, the taxpayer's spouse. 30 (b) In general. Except as provided in subsection (c) of 31 this Section, a tax officer may: 32 (1) certify to the Director the existence of a 33 taxpayer's delinquent income tax liability; and SB1176 Enrolled -7- LRB9205953SMdv 1 (2) request the Director to withhold any refund to 2 which the taxpayer is entitled. 3 (c) Comity. A tax officer may not certify or request 4 the Director to withhold a refund unless the laws of the 5 claimant state: 6 (1) allow the Director to certify an income tax 7 liability; 8 (2) allow the Director to request the tax officer 9 to withhold the taxpayer's tax refund; and 10 (3) provide for the payment of the refund to the 11 State of Illinois. 12 (d) Certification. A certification by a tax officer to 13 the Director shall include: 14 (1) the full name and address of the taxpayer and 15 any other names known to be used by the taxpayer; 16 (2) the social security number or federal tax 17 identification number of the taxpayer; 18 (3) the amount of the income tax liability; and 19 (4) a statement that all administrative and 20 judicial remedies and appeals have been exhausted or have 21 lapsed and that the assessment of tax, interest, and 22 penalty has become final. 23 (e) Notification. As to any taxpayer due a refund, the 24 Director shall: 25 (1) notify the taxpayer that a claimant state has 26 provided certification of the existence of an income tax 27 liability; 28 (2) inform the taxpayer of the tax liability 29 certified, including a detailed statement for each 30 taxable year showing tax, interest, and penalty; 31 (3) inform the taxpayer that failure to file a 32 protest in accordance with subsection (f) of this Section 33 shall constitute a waiver of any demand against this 34 State for the amount certified and will result in payment SB1176 Enrolled -8- LRB9205953SMdv 1 to the claimant state as provided in subsection (i) of 2 this Section; 3 (4) provide the taxpayer with notice of an 4 opportunity to request a hearing to challenge the 5 certification; and 6 (5) inform the taxpayer that the hearing may be 7 requested (i) pursuant to Section 910 of this Act, or 8 (ii) with the tax officer, in accordance with the laws of 9 the claimant state. 10 (f) Protest of withholding. A taxpayer may protest the 11 withholding of a refund pursuant to Section 910 of this Act 12 (except that the protest shall be filed within 30 days after 13 the date of the Director's notice of certification pursuant 14 to subsection (e) of this Section). If a taxpayer files a 15 timely protest, the Director shall: 16 (1) suspend the proposed withholding and impound 17 the claimed amount of the refund; 18 (2) pay to the taxpayer the unclaimed amount of the 19 refund, if any; 20 (3) send a copy of the protest to the claimant 21 state for determination of the protest on its merits in 22 accordance with the laws of that state; and 23 (4) pay over to the taxpayer the impounded amount 24 if the claimant state shall fail, within 45 days after 25 the date of the protest, to re-certify to the Director 26 (i) that the claimant state has reviewed the issues 27 raised by taxpayer, (ii) that all administrative and 28 judicial remedies provided under the laws of that state 29 have been exhausted, and (iii) the amount of the income 30 tax liability finally determined to be due. 31 (g) Certification as prima facie evidence. If the 32 taxpayer requests a hearing pursuant to Section 910 of this 33 Act, the certification of the tax officer shall be prima 34 facie evidence of the correctness of the taxpayer's SB1176 Enrolled -9- LRB9205953SMdv 1 delinquent income tax liability to the certifying state. 2 (h) Rights of spouses to refunds from joint returns. If 3 a certification is based upon the tax debt of only one 4 taxpayer and if the refund is based upon a joint personal 5 income tax return, the nondebtor spouse shall have the right 6 to: 7 (1) notification, as provided in subsection (e) of 8 this Section; 9 (2) protest, as to the withholding of such spouse's 10 share of the refund, as provided in subsection (f) of 11 this Section; and 12 (3) payment of his or her share of the refund, 13 provided the amount of the overpayment refunded to the 14 spouse shall not exceed the amount of the joint 15 overpayment. 16 (i) Withholding and payment of refund. Subject to the 17 taxpayer's rights of notice and protest, upon receipt of a 18 request for withholding in accordance with subsection (b) of 19 this Section, the Director shall: 20 (1) withhold any refund that is certified by the 21 tax officer; 22 (2) pay to the claimant state the entire refund or 23 the amount certified, whichever is less; 24 (3) pay any refund in excess of the amount 25 certified to the taxpayer; and 26 (4) if a refund is less than the amount certified, 27 withhold amounts from subsequent refunds due the 28 taxpayer, if the laws of the claimant state provide that 29 the claimant state shall withhold subsequent refunds of 30 taxpayers certified to that state by the Director. 31 (j) Determination that withholding cannot be made. 32 After receiving a certification from a tax officer, the 33 Director shall notify the claimant state if the Director 34 determines that a withholding cannot be made. SB1176 Enrolled -10- LRB9205953SMdv 1 (k) Director's authority. The Director shall have the 2 authority to enter into agreements with the tax officers of 3 claimant state relating to: 4 (1) procedures and methods to be employed by a 5 claimant state with respect to the operation of this 6 Section; 7 (2) safeguards against the disclosure or 8 inappropriate use of any information obtained or 9 maintained pursuant to this Section that identifies, 10 directly or indirectly, a particular taxpayer; 11 (3) a minimum tax debt, amounts below which, in 12 light of administrative expenses and efficiency, shall, 13 in the Director's discretion, not be subject to the 14 withholding procedures set forth in this Section. 15 (l) Remedy not exclusive. The collection procedures 16 prescribed by this Section are in addition to, and not in 17 substitution for, any other remedy available by law. 18 Section 15. The Use Tax Act is amended by changing 19 Section 9 as follows: 20 (35 ILCS 105/9) (from Ch. 120, par. 439.9) 21 Sec. 9. Except as to motor vehicles, watercraft, 22 aircraft, and trailers that are required to be registered 23 with an agency of this State, each retailer required or 24 authorized to collect the tax imposed by this Act shall pay 25 to the Department the amount of such tax (except as otherwise 26 provided) at the time when he is required to file his return 27 for the period during which such tax was collected, less a 28 discount of 2.1% prior to January 1, 1990, and 1.75% on and 29 after January 1, 1990, or $5 per calendar year, whichever is 30 greater, which is allowed to reimburse the retailer for 31 expenses incurred in collecting the tax, keeping records, 32 preparing and filing returns, remitting the tax and supplying SB1176 Enrolled -11- LRB9205953SMdv 1 data to the Department on request. In the case of retailers 2 who report and pay the tax on a transaction by transaction 3 basis, as provided in this Section, such discount shall be 4 taken with each such tax remittance instead of when such 5 retailer files his periodic return. A retailer need not 6 remit that part of any tax collected by him to the extent 7 that he is required to remit and does remit the tax imposed 8 by the Retailers' Occupation Tax Act, with respect to the 9 sale of the same property. 10 Where such tangible personal property is sold under a 11 conditional sales contract, or under any other form of sale 12 wherein the payment of the principal sum, or a part thereof, 13 is extended beyond the close of the period for which the 14 return is filed, the retailer, in collecting the tax (except 15 as to motor vehicles, watercraft, aircraft, and trailers that 16 are required to be registered with an agency of this State), 17 may collect for each tax return period, only the tax 18 applicable to that part of the selling price actually 19 received during such tax return period. 20 Except as provided in this Section, on or before the 21 twentieth day of each calendar month, such retailer shall 22 file a return for the preceding calendar month. Such return 23 shall be filed on forms prescribed by the Department and 24 shall furnish such information as the Department may 25 reasonably require. 26 The Department may require returns to be filed on a 27 quarterly basis. If so required, a return for each calendar 28 quarter shall be filed on or before the twentieth day of the 29 calendar month following the end of such calendar quarter. 30 The taxpayer shall also file a return with the Department for 31 each of the first two months of each calendar quarter, on or 32 before the twentieth day of the following calendar month, 33 stating: 34 1. The name of the seller; SB1176 Enrolled -12- LRB9205953SMdv 1 2. The address of the principal place of business 2 from which he engages in the business of selling tangible 3 personal property at retail in this State; 4 3. The total amount of taxable receipts received by 5 him during the preceding calendar month from sales of 6 tangible personal property by him during such preceding 7 calendar month, including receipts from charge and time 8 sales, but less all deductions allowed by law; 9 4. The amount of credit provided in Section 2d of 10 this Act; 11 5. The amount of tax due; 12 5-5. The signature of the taxpayer; and 13 6. Such other reasonable information as the 14 Department may require. 15 If a taxpayer fails to sign a return within 30 days after 16 the proper notice and demand for signature by the Department, 17 the return shall be considered valid and any amount shown to 18 be due on the return shall be deemed assessed. 19 Beginning October 1, 1993, a taxpayer who has an average 20 monthly tax liability of $150,000 or more shall make all 21 payments required by rules of the Department by electronic 22 funds transfer. Beginning October 1, 1994, a taxpayer who has 23 an average monthly tax liability of $100,000 or more shall 24 make all payments required by rules of the Department by 25 electronic funds transfer. Beginning October 1, 1995, a 26 taxpayer who has an average monthly tax liability of $50,000 27 or more shall make all payments required by rules of the 28 Department by electronic funds transfer. Beginning October 1, 29 2000, a taxpayer who has an annual tax liability of $200,000 30 or more shall make all payments required by rules of the 31 Department by electronic funds transfer. The term "annual 32 tax liability" shall be the sum of the taxpayer's liabilities 33 under this Act, and under all other State and local 34 occupation and use tax laws administered by the Department, SB1176 Enrolled -13- LRB9205953SMdv 1 for the immediately preceding calendar year. The term 2 "average monthly tax liability" means the sum of the 3 taxpayer's liabilities under this Act, and under all other 4 State and local occupation and use tax laws administered by 5 the Department, for the immediately preceding calendar year 6 divided by 12. Beginning on October 1, 2002, a taxpayer who 7 has a tax liability in the amount set forth in subsection (b) 8 of Section 2505-210 of the Department of Revenue Law shall 9 make all payments required by rules of the Department by 10 electronic funds transfer. 11 Before August 1 of each year beginning in 1993, the 12 Department shall notify all taxpayers required to make 13 payments by electronic funds transfer. All taxpayers required 14 to make payments by electronic funds transfer shall make 15 those payments for a minimum of one year beginning on October 16 1. 17 Any taxpayer not required to make payments by electronic 18 funds transfer may make payments by electronic funds transfer 19 with the permission of the Department. 20 All taxpayers required to make payment by electronic 21 funds transfer and any taxpayers authorized to voluntarily 22 make payments by electronic funds transfer shall make those 23 payments in the manner authorized by the Department. 24 The Department shall adopt such rules as are necessary to 25 effectuate a program of electronic funds transfer and the 26 requirements of this Section. 27 Before October 1, 2000, if the taxpayer's average monthly 28 tax liability to the Department under this Act, the 29 Retailers' Occupation Tax Act, the Service Occupation Tax 30 Act, the Service Use Tax Act was $10,000 or more during the 31 preceding 4 complete calendar quarters, he shall file a 32 return with the Department each month by the 20th day of the 33 month next following the month during which such tax 34 liability is incurred and shall make payments to the SB1176 Enrolled -14- LRB9205953SMdv 1 Department on or before the 7th, 15th, 22nd and last day of 2 the month during which such liability is incurred. On and 3 after October 1, 2000, if the taxpayer's average monthly tax 4 liability to the Department under this Act, the Retailers' 5 Occupation Tax Act, the Service Occupation Tax Act, and the 6 Service Use Tax Act was $20,000 or more during the preceding 7 4 complete calendar quarters, he shall file a return with the 8 Department each month by the 20th day of the month next 9 following the month during which such tax liability is 10 incurred and shall make payment to the Department on or 11 before the 7th, 15th, 22nd and last day of the month during 12 which such liability is incurred. If the month during which 13 such tax liability is incurred began prior to January 1, 14 1985, each payment shall be in an amount equal to 1/4 of the 15 taxpayer's actual liability for the month or an amount set by 16 the Department not to exceed 1/4 of the average monthly 17 liability of the taxpayer to the Department for the preceding 18 4 complete calendar quarters (excluding the month of highest 19 liability and the month of lowest liability in such 4 quarter 20 period). If the month during which such tax liability is 21 incurred begins on or after January 1, 1985, and prior to 22 January 1, 1987, each payment shall be in an amount equal to 23 22.5% of the taxpayer's actual liability for the month or 24 27.5% of the taxpayer's liability for the same calendar month 25 of the preceding year. If the month during which such tax 26 liability is incurred begins on or after January 1, 1987, and 27 prior to January 1, 1988, each payment shall be in an amount 28 equal to 22.5% of the taxpayer's actual liability for the 29 month or 26.25% of the taxpayer's liability for the same 30 calendar month of the preceding year. If the month during 31 which such tax liability is incurred begins on or after 32 January 1, 1988, and prior to January 1, 1989, or begins on 33 or after January 1, 1996, each payment shall be in an amount 34 equal to 22.5% of the taxpayer's actual liability for the SB1176 Enrolled -15- LRB9205953SMdv 1 month or 25% of the taxpayer's liability for the same 2 calendar month of the preceding year. If the month during 3 which such tax liability is incurred begins on or after 4 January 1, 1989, and prior to January 1, 1996, each payment 5 shall be in an amount equal to 22.5% of the taxpayer's actual 6 liability for the month or 25% of the taxpayer's liability 7 for the same calendar month of the preceding year or 100% of 8 the taxpayer's actual liability for the quarter monthly 9 reporting period. The amount of such quarter monthly 10 payments shall be credited against the final tax liability of 11 the taxpayer's return for that month. Before October 1, 12 2000, once applicable, the requirement of the making of 13 quarter monthly payments to the Department shall continue 14 until such taxpayer's average monthly liability to the 15 Department during the preceding 4 complete calendar quarters 16 (excluding the month of highest liability and the month of 17 lowest liability) is less than $9,000, or until such 18 taxpayer's average monthly liability to the Department as 19 computed for each calendar quarter of the 4 preceding 20 complete calendar quarter period is less than $10,000. 21 However, if a taxpayer can show the Department that a 22 substantial change in the taxpayer's business has occurred 23 which causes the taxpayer to anticipate that his average 24 monthly tax liability for the reasonably foreseeable future 25 will fall below the $10,000 threshold stated above, then such 26 taxpayer may petition the Department for change in such 27 taxpayer's reporting status. On and after October 1, 2000, 28 once applicable, the requirement of the making of quarter 29 monthly payments to the Department shall continue until such 30 taxpayer's average monthly liability to the Department during 31 the preceding 4 complete calendar quarters (excluding the 32 month of highest liability and the month of lowest liability) 33 is less than $19,000 or until such taxpayer's average monthly 34 liability to the Department as computed for each calendar SB1176 Enrolled -16- LRB9205953SMdv 1 quarter of the 4 preceding complete calendar quarter period 2 is less than $20,000. However, if a taxpayer can show the 3 Department that a substantial change in the taxpayer's 4 business has occurred which causes the taxpayer to anticipate 5 that his average monthly tax liability for the reasonably 6 foreseeable future will fall below the $20,000 threshold 7 stated above, then such taxpayer may petition the Department 8 for a change in such taxpayer's reporting status. The 9 Department shall change such taxpayer's reporting status 10 unless it finds that such change is seasonal in nature and 11 not likely to be long term. If any such quarter monthly 12 payment is not paid at the time or in the amount required by 13 this Section, then the taxpayer shall be liable for penalties 14 and interest on the difference between the minimum amount due 15 and the amount of such quarter monthly payment actually and 16 timely paid, except insofar as the taxpayer has previously 17 made payments for that month to the Department in excess of 18 the minimum payments previously due as provided in this 19 Section. The Department shall make reasonable rules and 20 regulations to govern the quarter monthly payment amount and 21 quarter monthly payment dates for taxpayers who file on other 22 than a calendar monthly basis. 23 If any such payment provided for in this Section exceeds 24 the taxpayer's liabilities under this Act, the Retailers' 25 Occupation Tax Act, the Service Occupation Tax Act and the 26 Service Use Tax Act, as shown by an original monthly return, 27 the Department shall issue to the taxpayer a credit 28 memorandum no later than 30 days after the date of payment, 29 which memorandum may be submitted by the taxpayer to the 30 Department in payment of tax liability subsequently to be 31 remitted by the taxpayer to the Department or be assigned by 32 the taxpayer to a similar taxpayer under this Act, the 33 Retailers' Occupation Tax Act, the Service Occupation Tax Act 34 or the Service Use Tax Act, in accordance with reasonable SB1176 Enrolled -17- LRB9205953SMdv 1 rules and regulations to be prescribed by the Department, 2 except that if such excess payment is shown on an original 3 monthly return and is made after December 31, 1986, no credit 4 memorandum shall be issued, unless requested by the taxpayer. 5 If no such request is made, the taxpayer may credit such 6 excess payment against tax liability subsequently to be 7 remitted by the taxpayer to the Department under this Act, 8 the Retailers' Occupation Tax Act, the Service Occupation Tax 9 Act or the Service Use Tax Act, in accordance with reasonable 10 rules and regulations prescribed by the Department. If the 11 Department subsequently determines that all or any part of 12 the credit taken was not actually due to the taxpayer, the 13 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced 14 by 2.1% or 1.75% of the difference between the credit taken 15 and that actually due, and the taxpayer shall be liable for 16 penalties and interest on such difference. 17 If the retailer is otherwise required to file a monthly 18 return and if the retailer's average monthly tax liability to 19 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 retailer is otherwise required to file a monthly 29 or quarterly return and if the retailer's average monthly tax 30 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 SB1176 Enrolled -18- LRB9205953SMdv 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 retailer may file his 5 return, in the case of any retailer who ceases to engage in a 6 kind of business which makes him responsible for filing 7 returns under this Act, such retailer shall file a final 8 return under this Act with the Department not more than one 9 month after discontinuing such business. 10 In addition, with respect to motor vehicles, watercraft, 11 aircraft, and trailers that are required to be registered 12 with an agency of this State, every retailer selling this 13 kind of tangible personal property shall file, with the 14 Department, upon a form to be prescribed and supplied by the 15 Department, a separate return for each such item of tangible 16 personal property which the retailer sells, except that if, 17 in the same transaction, (i) a retailer of aircraft, 18 watercraft, motor vehicles or trailers transfers more than 19 one aircraft, watercraft, motor vehicle or trailer to another 20 aircraft, watercraft, motor vehicle or trailer retailer for 21 the purpose of resale or (ii) a retailer of aircraft, 22 watercraft, motor vehicles, or trailers transfers more than 23 one aircraft, watercraft, motor vehicle, or trailer to a 24 purchaser for use as a qualifying rolling stock as provided 25 in Section 3-55 of this Act, then that seller may report the 26 transfer of all the aircraft, watercraft, motor vehicles or 27 trailers involved in that transaction to the Department on 28 the same uniform invoice-transaction reporting return form. 29 For purposes of this Section, "watercraft" means a Class 2, 30 Class 3, or Class 4 watercraft as defined in Section 3-2 of 31 the Boat Registration and Safety Act, a personal watercraft, 32 or any boat equipped with an inboard motor. 33 The transaction reporting return in the case of motor 34 vehicles or trailers that are required to be registered with SB1176 Enrolled -19- LRB9205953SMdv 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 2 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 and 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 2 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 SB1176 Enrolled -20- LRB9205953SMdv 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 date of delivery of the item 5 that is being sold, but may be filed by the retailer at any 6 time sooner than that if he chooses to do so. The 7 transaction reporting return and tax remittance or proof of 8 exemption from the tax that is imposed by this Act may be 9 transmitted to the Department by way of the State agency with 10 which, or State officer with whom, the tangible personal 11 property must be titled or registered (if titling or 12 registration is required) if the Department and such agency 13 or State officer determine that this procedure will expedite 14 the processing of 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 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 SB1176 Enrolled -21- LRB9205953SMdv 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 tax or proof of exemption made to the Department before 5 the retailer is willing to take these actions and such user 6 has not paid the tax to the retailer, such user may certify 7 to the fact of such delay by the retailer, and may (upon the 8 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 Where a retailer collects the tax with respect to the 22 selling price of tangible personal property which he sells 23 and the purchaser thereafter returns such tangible personal 24 property and the retailer refunds the selling price thereof 25 to the purchaser, such retailer shall also refund, to the 26 purchaser, the tax so collected from the purchaser. When 27 filing his return for the period in which he refunds such tax 28 to the purchaser, the retailer may deduct the amount of the 29 tax so refunded by him to the purchaser from any other use 30 tax which such retailer may be required to pay or remit to 31 the Department, as shown by such return, if the amount of the 32 tax to be deducted was previously remitted to the Department 33 by such retailer. If the retailer has not previously 34 remitted the amount of such tax to the Department, he is SB1176 Enrolled -22- LRB9205953SMdv 1 entitled to no deduction under this Act upon refunding such 2 tax to the purchaser. 3 Any retailer filing a return under this Section shall 4 also include (for the purpose of paying tax thereon) the 5 total tax covered by such return upon the selling price of 6 tangible personal property purchased by him at retail from a 7 retailer, but as to which the tax imposed by this Act was not 8 collected from the retailer filing such return, and such 9 retailer shall remit the amount of such tax to the Department 10 when filing such return. 11 If experience indicates such action to be practicable, 12 the Department may prescribe and furnish a combination or 13 joint return which will enable retailers, who are required to 14 file returns hereunder and also under the Retailers' 15 Occupation Tax Act, to furnish all the return information 16 required by both Acts on the one form. 17 Where the retailer has more than one business registered 18 with the Department under separate registration under this 19 Act, such retailer may not file each return that is due as a 20 single return covering all such registered businesses, but 21 shall file separate returns for each such registered 22 business. 23 Beginning January 1, 1990, each month the Department 24 shall pay into the State and Local Sales Tax Reform Fund, a 25 special fund in the State Treasury which is hereby created, 26 the net revenue realized for the preceding month from the 1% 27 tax on sales of food for human consumption which is to be 28 consumed off the premises where it is sold (other than 29 alcoholic beverages, soft drinks and food which has been 30 prepared for immediate consumption) and prescription and 31 nonprescription medicines, drugs, medical appliances and 32 insulin, urine testing materials, syringes and needles used 33 by diabetics. 34 Beginning January 1, 1990, each month the Department SB1176 Enrolled -23- LRB9205953SMdv 1 shall pay into the County and Mass Transit District Fund 4% 2 of the net revenue realized for the preceding month from the 3 6.25% general rate on the selling price of tangible personal 4 property which is purchased outside Illinois at retail from a 5 retailer and which is titled or registered by an agency of 6 this State's government. 7 Beginning January 1, 1990, each month the Department 8 shall pay into the State and Local Sales Tax Reform Fund, a 9 special fund in the State Treasury, 20% of the net revenue 10 realized for the preceding month from the 6.25% general rate 11 on the selling price of tangible personal property, other 12 than tangible personal property which is purchased outside 13 Illinois at retail from a retailer and which is titled or 14 registered by an agency of this State's government. 15 Beginning August 1, 2000, each month the Department shall 16 pay into the State and Local Sales Tax Reform Fund 100% of 17 the net revenue realized for the preceding month from the 18 1.25% rate on the selling price of motor fuel and gasohol. 19 Beginning January 1, 1990, each month the Department 20 shall pay into the Local Government Tax Fund 16% of the net 21 revenue realized for the preceding month from the 6.25% 22 general rate on the selling price of tangible personal 23 property which is purchased outside Illinois at retail from a 24 retailer and which is titled or registered by an agency of 25 this State's government. 26 Of the remainder of the moneys received by the Department 27 pursuant to this Act, (a) 1.75% thereof shall be paid into 28 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 29 and on and after July 1, 1989, 3.8% thereof shall be paid 30 into the Build Illinois Fund; provided, however, that if in 31 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 32 as the case may be, of the moneys received by the Department 33 and required to be paid into the Build Illinois Fund pursuant 34 to Section 3 of the Retailers' Occupation Tax Act, Section 9 SB1176 Enrolled -24- LRB9205953SMdv 1 of the Use Tax Act, Section 9 of the Service Use Tax Act, and 2 Section 9 of the Service Occupation Tax Act, such Acts being 3 hereinafter called the "Tax Acts" and such aggregate of 2.2% 4 or 3.8%, as the case may be, of moneys being hereinafter 5 called the "Tax Act Amount", and (2) the amount transferred 6 to the Build Illinois Fund from the State and Local Sales Tax 7 Reform Fund shall be less than the Annual Specified Amount 8 (as defined in Section 3 of the Retailers' Occupation Tax 9 Act), an amount equal to the difference shall be immediately 10 paid into the Build Illinois Fund from other moneys received 11 by the Department pursuant to the Tax Acts; and further 12 provided, that if on the last business day of any month the 13 sum of (1) the Tax Act Amount required to be deposited into 14 the Build Illinois Bond Account in the Build Illinois Fund 15 during such month and (2) the amount transferred during such 16 month to the Build Illinois Fund from the State and Local 17 Sales Tax Reform Fund shall have been less than 1/12 of the 18 Annual Specified Amount, an amount equal to the difference 19 shall be immediately paid into the Build Illinois Fund from 20 other moneys received by the Department pursuant to the Tax 21 Acts; and, further provided, that in no event shall the 22 payments required under the preceding proviso result in 23 aggregate payments into the Build Illinois Fund pursuant to 24 this clause (b) for any fiscal year in excess of the greater 25 of (i) the Tax Act Amount or (ii) the Annual Specified Amount 26 for such fiscal year; and, further provided, that the amounts 27 payable into the Build Illinois Fund under this clause (b) 28 shall be payable only until such time as the aggregate amount 29 on deposit under each trust indenture securing Bonds issued 30 and outstanding pursuant to the Build Illinois Bond Act is 31 sufficient, taking into account any future investment income, 32 to fully provide, in accordance with such indenture, for the 33 defeasance of or the payment of the principal of, premium, if 34 any, and interest on the Bonds secured by such indenture and SB1176 Enrolled -25- LRB9205953SMdv 1 on any Bonds expected to be issued thereafter and all fees 2 and costs payable with respect thereto, all as certified by 3 the Director of the Bureau of the Budget. If on the last 4 business day of any month in which Bonds are outstanding 5 pursuant to the Build Illinois Bond Act, the aggregate of the 6 moneys deposited in the Build Illinois Bond Account in the 7 Build Illinois Fund in such month shall be less than the 8 amount required to be transferred in such month from the 9 Build Illinois Bond Account to the Build Illinois Bond 10 Retirement and Interest Fund pursuant to Section 13 of the 11 Build Illinois Bond Act, an amount equal to such deficiency 12 shall be immediately paid from other moneys received by the 13 Department pursuant to the Tax Acts to the Build Illinois 14 Fund; provided, however, that any amounts paid to the Build 15 Illinois Fund in any fiscal year pursuant to this sentence 16 shall be deemed to constitute payments pursuant to clause (b) 17 of the preceding sentence and shall reduce the amount 18 otherwise payable for such fiscal year pursuant to clause (b) 19 of the preceding sentence. The moneys received by the 20 Department pursuant to this Act and required to be deposited 21 into the Build Illinois Fund are subject to the pledge, claim 22 and charge set forth in Section 12 of the Build Illinois Bond 23 Act. 24 Subject to payment of amounts into the Build Illinois 25 Fund as provided in the preceding paragraph or in any 26 amendment thereto hereafter enacted, the following specified 27 monthly installment of the amount requested in the 28 certificate of the Chairman of the Metropolitan Pier and 29 Exposition Authority provided under Section 8.25f of the 30 State Finance Act, but not in excess of the sums designated 31 as "Total Deposit", shall be deposited in the aggregate from 32 collections under Section 9 of the Use Tax Act, Section 9 of 33 the Service Use Tax Act, Section 9 of the Service Occupation 34 Tax Act, and Section 3 of the Retailers' Occupation Tax Act SB1176 Enrolled -26- LRB9205953SMdv 1 into the McCormick Place Expansion Project Fund in the 2 specified fiscal years. 3 Fiscal Year Total Deposit 4 1993 $0 5 1994 53,000,000 6 1995 58,000,000 7 1996 61,000,000 8 1997 64,000,000 9 1998 68,000,000 10 1999 71,000,000 11 2000 75,000,000 12 2001 80,000,000 13 2002 84,000,000 14 2003 89,000,000 15 2004 93,000,000 16 2005 97,000,000 17 2006 102,000,000 18 2007 108,000,000 19 2008 115,000,000 20 2009 120,000,000 21 2010 126,000,000 22 2011 132,000,000 23 2012 138,000,000 24 2013 and 145,000,000 25 each fiscal year 26 thereafter that bonds 27 are outstanding under 28 Section 13.2 of the 29 Metropolitan Pier and 30 Exposition Authority 31 Act, but not after fiscal year 2029. 32 Beginning July 20, 1993 and in each month of each fiscal 33 year thereafter, one-eighth of the amount requested in the 34 certificate of the Chairman of the Metropolitan Pier and SB1176 Enrolled -27- LRB9205953SMdv 1 Exposition Authority for that fiscal year, less the amount 2 deposited into the McCormick Place Expansion Project Fund by 3 the State Treasurer in the respective month under subsection 4 (g) of Section 13 of the Metropolitan Pier and Exposition 5 Authority Act, plus cumulative deficiencies in the deposits 6 required under this Section for previous months and years, 7 shall be deposited into the McCormick Place Expansion Project 8 Fund, until the full amount requested for the fiscal year, 9 but not in excess of the amount specified above as "Total 10 Deposit", has been deposited. 11 Subject to payment of amounts into the Build Illinois 12 Fund and the McCormick Place Expansion Project Fund pursuant 13 to the preceding paragraphs or in any amendment thereto 14 hereafter enacted, each month the Department shall pay into 15 the Local Government Distributive Fund .4% of the net revenue 16 realized for the preceding month from the 5% general rate, or 17 .4% of 80% of the net revenue realized for the preceding 18 month from the 6.25% general rate, as the case may be, on the 19 selling price of tangible personal property which amount 20 shall, subject to appropriation, be distributed as provided 21 in Section 2 of the State Revenue Sharing Act. No payments or 22 distributions pursuant to this paragraph shall be made if the 23 tax imposed by this Act on photoprocessing products is 24 declared unconstitutional, or if the proceeds from such tax 25 are unavailable for distribution because of litigation. 26 Subject to payment of amounts into the Build Illinois 27 Fund, the McCormick Place Expansion Project Fund, and the 28 Local Government Distributive Fund pursuant to the preceding 29 paragraphs or in any amendments thereto hereafter enacted, 30 beginning July 1, 1993, the Department shall each month pay 31 into the Illinois Tax Increment Fund 0.27% of 80% of the net 32 revenue realized for the preceding month from the 6.25% 33 general rate on the selling price of tangible personal 34 property. SB1176 Enrolled -28- LRB9205953SMdv 1 Of the remainder of the moneys received by the Department 2 pursuant to this Act, 75% thereof shall be paid into the 3 State Treasury and 25% shall be reserved in a special account 4 and used only for the transfer to the Common School Fund as 5 part of the monthly transfer from the General Revenue Fund in 6 accordance with Section 8a of the State Finance Act. 7 As soon as possible after the first day of each month, 8 upon certification of the Department of Revenue, the 9 Comptroller shall order transferred and the Treasurer shall 10 transfer from the General Revenue Fund to the Motor Fuel Tax 11 Fund an amount equal to 1.7% of 80% of the net revenue 12 realized under this Act for the second preceding month. 13 Beginning April 1, 2000, this transfer is no longer required 14 and shall not be made. 15 Net revenue realized for a month shall be the revenue 16 collected by the State pursuant to this Act, less the amount 17 paid out during that month as refunds to taxpayers for 18 overpayment of liability. 19 For greater simplicity of administration, manufacturers, 20 importers and wholesalers whose products are sold at retail 21 in Illinois by numerous retailers, and who wish to do so, may 22 assume the responsibility for accounting and paying to the 23 Department all tax accruing under this Act with respect to 24 such sales, if the retailers who are affected do not make 25 written objection to the Department to this arrangement. 26 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98; 27 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff. 28 7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00; 91-901, 29 eff. 1-1-01; revised 8-30-00.) 30 Section 20. The Service Use Tax Act is amended by 31 changing Section 9 as follows: 32 (35 ILCS 110/9) (from Ch. 120, par. 439.39) SB1176 Enrolled -29- LRB9205953SMdv 1 Sec. 9. Each serviceman required or authorized to 2 collect the tax herein imposed shall pay to the Department 3 the amount of such tax (except as otherwise provided) at the 4 time when he is required to file his return for the period 5 during which such tax was collected, less a discount of 2.1% 6 prior to January 1, 1990 and 1.75% on and after January 1, 7 1990, or $5 per calendar year, whichever is greater, which is 8 allowed to reimburse the serviceman for expenses incurred in 9 collecting the tax, keeping records, preparing and filing 10 returns, remitting the tax and supplying data to the 11 Department on request. A serviceman need not remit that part 12 of any tax collected by him to the extent that he is required 13 to pay and does pay the tax imposed by the Service Occupation 14 Tax Act with respect to his sale of service involving the 15 incidental transfer by him of the same property. 16 Except as provided hereinafter in this Section, on or 17 before the twentieth day of each calendar month, such 18 serviceman shall file a return for the preceding calendar 19 month in accordance with reasonable Rules and Regulations to 20 be promulgated by the Department. Such return shall be filed 21 on a form prescribed by the Department and shall contain such 22 information as the Department may reasonably require. 23 The Department may require returns to be filed on a 24 quarterly basis. If so required, a return for each calendar 25 quarter shall be filed on or before the twentieth day of the 26 calendar month following the end of such calendar quarter. 27 The taxpayer shall also file a return with the Department for 28 each of the first two months of each calendar quarter, on or 29 before the twentieth day of the following calendar month, 30 stating: 31 1. The name of the seller; 32 2. The address of the principal place of business 33 from which he engages in business as a serviceman in this 34 State; SB1176 Enrolled -30- LRB9205953SMdv 1 3. The total amount of taxable receipts received by 2 him during the preceding calendar month, including 3 receipts from charge and time sales, but less all 4 deductions allowed by law; 5 4. The amount of credit provided in Section 2d of 6 this Act; 7 5. The amount of tax due; 8 5-5. The signature of the taxpayer; and 9 6. Such other reasonable information as the 10 Department may require. 11 If a taxpayer fails to sign a return within 30 days after 12 the proper notice and demand for signature by the Department, 13 the return shall be considered valid and any amount shown to 14 be due on the return shall be deemed assessed. 15 Beginning October 1, 1993, a taxpayer who has an average 16 monthly tax liability of $150,000 or more shall make all 17 payments required by rules of the Department by electronic 18 funds transfer. Beginning October 1, 1994, a taxpayer who 19 has an average monthly tax liability of $100,000 or more 20 shall make all payments required by rules of the Department 21 by electronic funds transfer. Beginning October 1, 1995, a 22 taxpayer who has an average monthly tax liability of $50,000 23 or more shall make all payments required by rules of the 24 Department by electronic funds transfer. Beginning October 1, 25 2000, a taxpayer who has an annual tax liability of $200,000 26 or more shall make all payments required by rules of the 27 Department by electronic funds transfer. The term "annual 28 tax liability" shall be the sum of the taxpayer's liabilities 29 under this Act, and under all other State and local 30 occupation and use tax laws administered by the Department, 31 for the immediately preceding calendar year. The term 32 "average monthly tax liability" means the sum of the 33 taxpayer's liabilities under this Act, and under all other 34 State and local occupation and use tax laws administered by SB1176 Enrolled -31- LRB9205953SMdv 1 the Department, for the immediately preceding calendar year 2 divided by 12. Beginning on October 1, 2002, a taxpayer who 3 has a tax liability in the amount set forth in subsection (b) 4 of Section 2505-210 of the Department of Revenue Law shall 5 make all payments required by rules of the Department by 6 electronic funds transfer. 7 Before August 1 of each year beginning in 1993, the 8 Department shall notify all taxpayers required to make 9 payments by electronic funds transfer. All taxpayers required 10 to make payments by electronic funds transfer shall make 11 those payments for a minimum of one year beginning on October 12 1. 13 Any taxpayer not required to make payments by electronic 14 funds transfer may make payments by electronic funds transfer 15 with the permission of the Department. 16 All taxpayers required to make payment by electronic 17 funds transfer and any taxpayers authorized to voluntarily 18 make payments by electronic funds transfer shall make those 19 payments in the manner authorized by the Department. 20 The Department shall adopt such rules as are necessary to 21 effectuate a program of electronic funds transfer and the 22 requirements of this Section. 23 If the serviceman is otherwise required to file a monthly 24 return and if the serviceman's average monthly tax liability 25 to the Department does not exceed $200, the Department may 26 authorize his returns to be filed on a quarter annual basis, 27 with the return for January, February and March of a given 28 year being due by April 20 of such year; with the return for 29 April, May and June of a given year being due by July 20 of 30 such year; with the return for July, August and September of 31 a given year being due by October 20 of such year, and with 32 the return for October, November and December of a given year 33 being due by January 20 of the following year. 34 If the serviceman is otherwise required to file a monthly SB1176 Enrolled -32- LRB9205953SMdv 1 or quarterly return and if the serviceman's average monthly 2 tax liability to the Department does not exceed $50, the 3 Department may authorize his returns to be filed on an annual 4 basis, with the return for a given year being due by January 5 20 of the following year. 6 Such quarter annual and annual returns, as to form and 7 substance, shall be subject to the same requirements as 8 monthly returns. 9 Notwithstanding any other provision in this Act 10 concerning the time within which a serviceman may file his 11 return, in the case of any serviceman who ceases to engage in 12 a kind of business which makes him responsible for filing 13 returns under this Act, such serviceman shall file a final 14 return under this Act with the Department not more than 1 15 month after discontinuing such business. 16 Where a serviceman collects the tax with respect to the 17 selling price of property which he sells and the purchaser 18 thereafter returns such property and the serviceman refunds 19 the selling price thereof to the purchaser, such serviceman 20 shall also refund, to the purchaser, the tax so collected 21 from the purchaser. When filing his return for the period in 22 which he refunds such tax to the purchaser, the serviceman 23 may deduct the amount of the tax so refunded by him to the 24 purchaser from any other Service Use Tax, Service Occupation 25 Tax, retailers' occupation tax or use tax which such 26 serviceman may be required to pay or remit to the Department, 27 as shown by such return, provided that the amount of the tax 28 to be deducted shall previously have been remitted to the 29 Department by such serviceman. If the serviceman shall not 30 previously have remitted the amount of such tax to the 31 Department, he shall be entitled to no deduction hereunder 32 upon refunding such tax to the purchaser. 33 Any serviceman filing a return hereunder shall also 34 include the total tax upon the selling price of tangible SB1176 Enrolled -33- LRB9205953SMdv 1 personal property purchased for use by him as an incident to 2 a sale of service, and such serviceman shall remit the amount 3 of such tax to the Department when filing such return. 4 If experience indicates such action to be practicable, 5 the Department may prescribe and furnish a combination or 6 joint return which will enable servicemen, who are required 7 to file returns hereunder and also under the Service 8 Occupation Tax Act, to furnish all the return information 9 required by both Acts on the one form. 10 Where the serviceman has more than one business 11 registered with the Department under separate registration 12 hereunder, such serviceman shall not file each return that is 13 due as a single return covering all such registered 14 businesses, but shall file separate returns for each such 15 registered business. 16 Beginning January 1, 1990, each month the Department 17 shall pay into the State and Local Tax Reform Fund, a special 18 fund in the State Treasury, the net revenue realized for the 19 preceding month from the 1% tax on sales of food for human 20 consumption which is to be consumed off the premises where it 21 is sold (other than alcoholic beverages, soft drinks and food 22 which has been prepared for immediate consumption) and 23 prescription and nonprescription medicines, drugs, medical 24 appliances and insulin, urine testing materials, syringes and 25 needles used by diabetics. 26 Beginning January 1, 1990, each month the Department 27 shall pay into the State and Local Sales Tax Reform Fund 20% 28 of the net revenue realized for the preceding month from the 29 6.25% general rate on transfers of tangible personal 30 property, other than tangible personal property which is 31 purchased outside Illinois at retail from a retailer and 32 which is titled or registered by an agency of this State's 33 government. 34 Beginning August 1, 2000, each month the Department shall SB1176 Enrolled -34- LRB9205953SMdv 1 pay into the State and Local Sales Tax Reform Fund 100% of 2 the net revenue realized for the preceding month from the 3 1.25% rate on the selling price of motor fuel and gasohol. 4 Of the remainder of the moneys received by the Department 5 pursuant to this Act, (a) 1.75% thereof shall be paid into 6 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 7 and on and after July 1, 1989, 3.8% thereof shall be paid 8 into the Build Illinois Fund; provided, however, that if in 9 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 10 as the case may be, of the moneys received by the Department 11 and required to be paid into the Build Illinois Fund pursuant 12 to Section 3 of the Retailers' Occupation Tax Act, Section 9 13 of the Use Tax Act, Section 9 of the Service Use Tax Act, and 14 Section 9 of the Service Occupation Tax Act, such Acts being 15 hereinafter called the "Tax Acts" and such aggregate of 2.2% 16 or 3.8%, as the case may be, of moneys being hereinafter 17 called the "Tax Act Amount", and (2) the amount transferred 18 to the Build Illinois Fund from the State and Local Sales Tax 19 Reform Fund shall be less than the Annual Specified Amount 20 (as defined in Section 3 of the Retailers' Occupation Tax 21 Act), an amount equal to the difference shall be immediately 22 paid into the Build Illinois Fund from other moneys received 23 by the Department pursuant to the Tax Acts; and further 24 provided, that if on the last business day of any month the 25 sum of (1) the Tax Act Amount required to be deposited into 26 the Build Illinois Bond Account in the Build Illinois Fund 27 during such month and (2) the amount transferred during such 28 month to the Build Illinois Fund from the State and Local 29 Sales Tax Reform Fund shall have been less than 1/12 of the 30 Annual Specified Amount, an amount equal to the difference 31 shall be immediately paid into the Build Illinois Fund from 32 other moneys received by the Department pursuant to the Tax 33 Acts; and, further provided, that in no event shall the 34 payments required under the preceding proviso result in SB1176 Enrolled -35- LRB9205953SMdv 1 aggregate payments into the Build Illinois Fund pursuant to 2 this clause (b) for any fiscal year in excess of the greater 3 of (i) the Tax Act Amount or (ii) the Annual Specified Amount 4 for such fiscal year; and, further provided, that the amounts 5 payable into the Build Illinois Fund under this clause (b) 6 shall be payable only until such time as the aggregate amount 7 on deposit under each trust indenture securing Bonds issued 8 and outstanding pursuant to the Build Illinois Bond Act is 9 sufficient, taking into account any future investment income, 10 to fully provide, in accordance with such indenture, for the 11 defeasance of or the payment of the principal of, premium, if 12 any, and interest on the Bonds secured by such indenture and 13 on any Bonds expected to be issued thereafter and all fees 14 and costs payable with respect thereto, all as certified by 15 the Director of the Bureau of the Budget. If on the last 16 business day of any month in which Bonds are outstanding 17 pursuant to the Build Illinois Bond Act, the aggregate of the 18 moneys deposited in the Build Illinois Bond Account in the 19 Build Illinois Fund in such month shall be less than the 20 amount required to be transferred in such month from the 21 Build Illinois Bond Account to the Build Illinois Bond 22 Retirement and Interest Fund pursuant to Section 13 of the 23 Build Illinois Bond Act, an amount equal to such deficiency 24 shall be immediately paid from other moneys received by the 25 Department pursuant to the Tax Acts to the Build Illinois 26 Fund; provided, however, that any amounts paid to the Build 27 Illinois Fund in any fiscal year pursuant to this sentence 28 shall be deemed to constitute payments pursuant to clause (b) 29 of the preceding sentence and shall reduce the amount 30 otherwise payable for such fiscal year pursuant to clause (b) 31 of the preceding sentence. The moneys received by the 32 Department pursuant to this Act and required to be deposited 33 into the Build Illinois Fund are subject to the pledge, claim 34 and charge set forth in Section 12 of the Build Illinois Bond SB1176 Enrolled -36- LRB9205953SMdv 1 Act. 2 Subject to payment of amounts into the Build Illinois 3 Fund as provided in the preceding paragraph or in any 4 amendment thereto hereafter enacted, the following specified 5 monthly installment of the amount requested in the 6 certificate of the Chairman of the Metropolitan Pier and 7 Exposition Authority provided under Section 8.25f of the 8 State Finance Act, but not in excess of the sums designated 9 as "Total Deposit", shall be deposited in the aggregate from 10 collections under Section 9 of the Use Tax Act, Section 9 of 11 the Service Use Tax Act, Section 9 of the Service Occupation 12 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 13 into the McCormick Place Expansion Project Fund in the 14 specified fiscal years. 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 84,000,000 26 2003 89,000,000 27 2004 93,000,000 28 2005 97,000,000 29 2006 102,000,000 30 2007 108,000,000 31 2008 115,000,000 32 2009 120,000,000 33 2010 126,000,000 34 2011 132,000,000 SB1176 Enrolled -37- LRB9205953SMdv 1 2012 138,000,000 2 2013 and 145,000,000 3 each fiscal year 4 thereafter that bonds 5 are outstanding under 6 Section 13.2 of the 7 Metropolitan Pier and 8 Exposition Authority Act, 9 but not after fiscal year 2029. 10 Beginning July 20, 1993 and in each month of each fiscal 11 year thereafter, one-eighth of the amount requested in the 12 certificate of the Chairman of the Metropolitan Pier and 13 Exposition Authority for that fiscal year, less the amount 14 deposited into the McCormick Place Expansion Project Fund by 15 the State Treasurer in the respective month under subsection 16 (g) of Section 13 of the Metropolitan Pier and Exposition 17 Authority Act, plus cumulative deficiencies in the deposits 18 required under this Section for previous months and years, 19 shall be deposited into the McCormick Place Expansion Project 20 Fund, until the full amount requested for the fiscal year, 21 but not in excess of the amount specified above as "Total 22 Deposit", has been deposited. 23 Subject to payment of amounts into the Build Illinois 24 Fund and the McCormick Place Expansion Project Fund pursuant 25 to the preceding paragraphs or in any amendment thereto 26 hereafter enacted, each month the Department shall pay into 27 the Local Government Distributive Fund 0.4% of the net 28 revenue realized for the preceding month from the 5% general 29 rate or 0.4% of 80% of the net revenue realized for the 30 preceding month from the 6.25% general rate, as the case may 31 be, on the selling price of tangible personal property which 32 amount shall, subject to appropriation, be distributed as 33 provided in Section 2 of the State Revenue Sharing Act. No 34 payments or distributions pursuant to this paragraph shall be SB1176 Enrolled -38- LRB9205953SMdv 1 made if the tax imposed by this Act on photo processing 2 products is declared unconstitutional, or if the proceeds 3 from such tax are unavailable for distribution because of 4 litigation. 5 Subject to payment of amounts into the Build Illinois 6 Fund, the McCormick Place Expansion Project Fund, and the 7 Local Government Distributive Fund pursuant to the preceding 8 paragraphs or in any amendments thereto hereafter enacted, 9 beginning July 1, 1993, the Department shall each month pay 10 into the Illinois Tax Increment Fund 0.27% of 80% of the net 11 revenue realized for the preceding month from the 6.25% 12 general rate on the selling price of tangible personal 13 property. 14 All remaining moneys received by the Department pursuant 15 to this Act shall be paid into the General Revenue Fund of 16 the State Treasury. 17 As soon as possible after the first day of each month, 18 upon certification of the Department of Revenue, the 19 Comptroller shall order transferred and the Treasurer shall 20 transfer from the General Revenue Fund to the Motor Fuel Tax 21 Fund an amount equal to 1.7% of 80% of the net revenue 22 realized under this Act for the second preceding month. 23 Beginning April 1, 2000, this transfer is no longer required 24 and shall not be made. 25 Net revenue realized for a month shall be the revenue 26 collected by the State pursuant to this Act, less the amount 27 paid out during that month as refunds to taxpayers for 28 overpayment of liability. 29 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51, 30 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 31 91-872, eff. 7-1-00.) 32 Section 25. The Service Occupation Tax Act is amended by 33 changing Section 9 as follows: SB1176 Enrolled -39- LRB9205953SMdv 1 (35 ILCS 115/9) (from Ch. 120, par. 439.109) 2 Sec. 9. Each serviceman required or authorized to 3 collect the tax herein imposed shall pay to the Department 4 the amount of such tax at the time when he is required to 5 file his return for the period during which such tax was 6 collectible, less a discount of 2.1% prior to January 1, 7 1990, and 1.75% on and after January 1, 1990, or $5 per 8 calendar year, whichever is greater, which is allowed to 9 reimburse the serviceman for expenses incurred in collecting 10 the tax, keeping records, preparing and filing returns, 11 remitting the tax and supplying data to the Department on 12 request. 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 serviceman, in collecting the tax may 18 collect, for each tax return period, only the tax applicable 19 to the part of the selling price actually received during 20 such tax return period. 21 Except as provided hereinafter in this Section, on or 22 before the twentieth day of each calendar month, such 23 serviceman shall file a return for the preceding calendar 24 month in accordance with reasonable rules and regulations to 25 be promulgated by the Department of Revenue. Such return 26 shall be filed on a form prescribed by the Department and 27 shall contain 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 SB1176 Enrolled -40- LRB9205953SMdv 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 business as a serviceman in this 6 State; 7 3. The total amount of taxable receipts received by 8 him during the preceding calendar month, including 9 receipts from charge and time sales, but less all 10 deductions allowed by law; 11 4. The amount of credit provided in Section 2d of 12 this Act; 13 5. The amount of tax due; 14 5-5. The signature of the taxpayer; and 15 6. Such other reasonable information as the 16 Department may require. 17 If a taxpayer fails to sign a return within 30 days after 18 the proper notice and demand for signature by the Department, 19 the return shall be considered valid and any amount shown to 20 be due on the return shall be deemed assessed. 21 A serviceman may accept a Manufacturer's Purchase Credit 22 certification from a purchaser in satisfaction of Service Use 23 Tax as provided in Section 3-70 of the Service Use Tax Act if 24 the purchaser provides the appropriate documentation as 25 required by Section 3-70 of the Service Use Tax Act. A 26 Manufacturer's Purchase Credit certification, accepted by a 27 serviceman as provided in Section 3-70 of the Service Use Tax 28 Act, may be used by that serviceman to satisfy Service 29 Occupation Tax liability in the amount claimed in the 30 certification, not to exceed 6.25% of the receipts subject to 31 tax from a qualifying purchase. 32 If the serviceman's average monthly tax liability to the 33 Department does not exceed $200, the Department may authorize 34 his returns to be filed on a quarter annual basis, with the SB1176 Enrolled -41- LRB9205953SMdv 1 return for January, February and March of a given year being 2 due by April 20 of such year; with the return for April, May 3 and June of a given year being due by July 20 of such year; 4 with the return for July, August and September of a given 5 year being due by October 20 of such year, and with the 6 return for October, November and December of a given year 7 being due by January 20 of the following year. 8 If the serviceman's average monthly tax liability to the 9 Department does not exceed $50, the Department may authorize 10 his returns to be filed on an annual basis, with the return 11 for a given year being due by January 20 of the following 12 year. 13 Such quarter annual and annual returns, as to form and 14 substance, shall be subject to the same requirements as 15 monthly returns. 16 Notwithstanding any other provision in this Act 17 concerning the time within which a serviceman may file his 18 return, in the case of any serviceman who ceases to engage in 19 a kind of business which makes him responsible for filing 20 returns under this Act, such serviceman shall file a final 21 return under this Act with the Department not more than 1 22 month after discontinuing such business. 23 Beginning October 1, 1993, a taxpayer who has an average 24 monthly tax liability of $150,000 or more shall make all 25 payments required by rules of the Department by electronic 26 funds transfer. Beginning October 1, 1994, a taxpayer who 27 has an average monthly tax liability of $100,000 or more 28 shall make all payments required by rules of the Department 29 by electronic funds transfer. Beginning October 1, 1995, a 30 taxpayer who has an average monthly tax liability of $50,000 31 or more shall make all payments required by rules of the 32 Department by electronic funds transfer. Beginning October 33 1, 2000, a taxpayer who has an annual tax liability of 34 $200,000 or more shall make all payments required by rules of SB1176 Enrolled -42- LRB9205953SMdv 1 the Department by electronic funds transfer. The term 2 "annual tax liability" shall be the sum of the taxpayer's 3 liabilities under this Act, and under all other State and 4 local occupation and use tax laws administered by the 5 Department, for the immediately preceding calendar year. The 6 term "average monthly tax liability" means the sum of the 7 taxpayer's liabilities under this Act, and under all other 8 State and local occupation and use tax laws administered by 9 the Department, for the immediately preceding calendar year 10 divided by 12. Beginning on October 1, 2002, a taxpayer who 11 has a tax liability in the amount set forth in subsection (b) 12 of Section 2505-210 of the Department of Revenue Law shall 13 make all payments required by rules of the Department by 14 electronic funds transfer. 15 Before August 1 of each year beginning in 1993, the 16 Department shall notify all taxpayers required to make 17 payments by electronic funds transfer. All taxpayers 18 required to make payments by electronic funds transfer shall 19 make those payments for a minimum of one year beginning on 20 October 1. 21 Any taxpayer not required to make payments by electronic 22 funds transfer may make payments by electronic funds transfer 23 with the permission of the Department. 24 All taxpayers required to make payment by electronic 25 funds transfer and any taxpayers authorized to voluntarily 26 make payments by electronic funds transfer shall make those 27 payments in the manner authorized by the Department. 28 The Department shall adopt such rules as are necessary to 29 effectuate a program of electronic funds transfer and the 30 requirements of this Section. 31 Where a serviceman collects the tax with respect to the 32 selling price of tangible personal property which he sells 33 and the purchaser thereafter returns such tangible personal 34 property and the serviceman refunds the selling price thereof SB1176 Enrolled -43- LRB9205953SMdv 1 to the purchaser, such serviceman shall also refund, to the 2 purchaser, the tax so collected from the purchaser. When 3 filing his return for the period in which he refunds such tax 4 to the purchaser, the serviceman may deduct the amount of the 5 tax so refunded by him to the purchaser from any other 6 Service Occupation Tax, Service Use Tax, Retailers' 7 Occupation Tax or Use Tax which such serviceman may be 8 required to pay or remit to the Department, as shown by such 9 return, provided that the amount of the tax to be deducted 10 shall previously have been remitted to the Department by such 11 serviceman. If the serviceman shall not previously have 12 remitted the amount of such tax to the Department, he shall 13 be entitled to no deduction hereunder upon refunding such tax 14 to the purchaser. 15 If experience indicates such action to be practicable, 16 the Department may prescribe and furnish a combination or 17 joint return which will enable servicemen, who are required 18 to file returns hereunder and also under the Retailers' 19 Occupation Tax Act, the Use Tax Act or the Service Use Tax 20 Act, to furnish all the return information required by all 21 said Acts on the one form. 22 Where the serviceman has more than one business 23 registered with the Department under separate registrations 24 hereunder, such serviceman shall file separate returns for 25 each registered business. 26 Beginning January 1, 1990, each month the Department 27 shall pay into the Local Government Tax Fund the revenue 28 realized for the preceding month from the 1% tax on sales of 29 food for human consumption which is to be consumed off the 30 premises where it is sold (other than alcoholic beverages, 31 soft drinks and food which has been prepared for immediate 32 consumption) and prescription and nonprescription medicines, 33 drugs, medical appliances and insulin, urine testing 34 materials, syringes and needles used by diabetics. SB1176 Enrolled -44- LRB9205953SMdv 1 Beginning January 1, 1990, each month the Department 2 shall pay into the County and Mass Transit District Fund 4% 3 of the revenue realized for the preceding month from the 4 6.25% general rate. 5 Beginning August 1, 2000, each month the Department shall 6 pay into the County and Mass Transit District Fund 20% of the 7 net revenue realized for the preceding month from the 1.25% 8 rate on the selling price of motor fuel and gasohol. 9 Beginning January 1, 1990, each month the Department 10 shall pay into the Local Government Tax Fund 16% of the 11 revenue realized for the preceding month from the 6.25% 12 general rate on transfers of tangible personal property. 13 Beginning August 1, 2000, each month the Department shall 14 pay into the Local Government Tax Fund 80% of the net revenue 15 realized for the preceding month from the 1.25% rate on the 16 selling price of motor fuel and gasohol. 17 Of the remainder of the moneys received by the Department 18 pursuant to this Act, (a) 1.75% thereof shall be paid into 19 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 20 and on and after July 1, 1989, 3.8% thereof shall be paid 21 into the Build Illinois Fund; provided, however, that if in 22 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 23 as the case may be, of the moneys received by the Department 24 and required to be paid into the Build Illinois Fund pursuant 25 to Section 3 of the Retailers' Occupation Tax Act, Section 9 26 of the Use Tax Act, Section 9 of the Service Use Tax Act, and 27 Section 9 of the Service Occupation Tax Act, such Acts being 28 hereinafter called the "Tax Acts" and such aggregate of 2.2% 29 or 3.8%, as the case may be, of moneys being hereinafter 30 called the "Tax Act Amount", and (2) the amount transferred 31 to the Build Illinois Fund from the State and Local Sales Tax 32 Reform Fund shall be less than the Annual Specified Amount 33 (as defined in Section 3 of the Retailers' Occupation Tax 34 Act), an amount equal to the difference shall be immediately SB1176 Enrolled -45- LRB9205953SMdv 1 paid into the Build Illinois Fund from other moneys received 2 by the Department pursuant to the Tax Acts; and further 3 provided, that if on the last business day of any month the 4 sum of (1) the Tax Act Amount required to be deposited into 5 the Build Illinois Account in the Build Illinois Fund during 6 such month and (2) the amount transferred during such month 7 to the Build Illinois Fund from the State and Local Sales Tax 8 Reform Fund shall have been less than 1/12 of the Annual 9 Specified Amount, an amount equal to the difference shall be 10 immediately paid into the Build Illinois Fund from other 11 moneys received by the Department pursuant to the Tax Acts; 12 and, further provided, that in no event shall the payments 13 required under the preceding proviso result in aggregate 14 payments into the Build Illinois Fund pursuant to this clause 15 (b) for any fiscal year in excess of the greater of (i) the 16 Tax Act Amount or (ii) the Annual Specified Amount for such 17 fiscal year; and, further provided, that the amounts payable 18 into the Build Illinois Fund under this clause (b) shall be 19 payable only until such time as the aggregate amount on 20 deposit under each trust indenture securing Bonds issued and 21 outstanding pursuant to the Build Illinois Bond Act is 22 sufficient, taking into account any future investment income, 23 to fully provide, in accordance with such indenture, for the 24 defeasance of or the payment of the principal of, premium, if 25 any, and interest on the Bonds secured by such indenture and 26 on any Bonds expected to be issued thereafter and all fees 27 and costs payable with respect thereto, all as certified by 28 the Director of the Bureau of the Budget. If on the last 29 business day of any month in which Bonds are outstanding 30 pursuant to the Build Illinois Bond Act, the aggregate of the 31 moneys deposited in the Build Illinois Bond Account in the 32 Build Illinois Fund in such month shall be less than the 33 amount required to be transferred in such month from the 34 Build Illinois Bond Account to the Build Illinois Bond SB1176 Enrolled -46- LRB9205953SMdv 1 Retirement and Interest Fund pursuant to Section 13 of the 2 Build Illinois Bond Act, an amount equal to such deficiency 3 shall be immediately paid from other moneys received by the 4 Department pursuant to the Tax Acts to the Build Illinois 5 Fund; provided, however, that any amounts paid to the Build 6 Illinois Fund in any fiscal year pursuant to this sentence 7 shall be deemed to constitute payments pursuant to clause (b) 8 of the preceding sentence and shall reduce the amount 9 otherwise payable for such fiscal year pursuant to clause (b) 10 of the preceding sentence. The moneys received by the 11 Department pursuant to this Act and required to be deposited 12 into the Build Illinois Fund are subject to the pledge, claim 13 and charge set forth in Section 12 of the Build Illinois Bond 14 Act. 15 Subject to payment of amounts into the Build Illinois 16 Fund as provided in the preceding paragraph or in any 17 amendment thereto hereafter enacted, the following specified 18 monthly installment of the amount requested in the 19 certificate of the Chairman of the Metropolitan Pier and 20 Exposition Authority provided under Section 8.25f of the 21 State Finance Act, but not in excess of the sums designated 22 as "Total Deposit", shall be deposited in the aggregate from 23 collections under Section 9 of the Use Tax Act, Section 9 of 24 the Service Use Tax Act, Section 9 of the Service Occupation 25 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 26 into the McCormick Place Expansion Project Fund in the 27 specified fiscal years. 28 Fiscal Year Total Deposit 29 1993 $0 30 1994 53,000,000 31 1995 58,000,000 32 1996 61,000,000 33 1997 64,000,000 34 1998 68,000,000 SB1176 Enrolled -47- LRB9205953SMdv 1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 84,000,000 5 2003 89,000,000 6 2004 93,000,000 7 2005 97,000,000 8 2006 102,000,000 9 2007 108,000,000 10 2008 115,000,000 11 2009 120,000,000 12 2010 126,000,000 13 2011 132,000,000 14 2012 138,000,000 15 2013 and 145,000,000 16 each fiscal year 17 thereafter that bonds 18 are outstanding under 19 Section 13.2 of the 20 Metropolitan Pier and 21 Exposition Authority 22 Act, but not after fiscal year 2029. 23 Beginning July 20, 1993 and in each month of each fiscal 24 year thereafter, one-eighth of the amount requested in the 25 certificate of the Chairman of the Metropolitan Pier and 26 Exposition Authority for that fiscal year, less the amount 27 deposited into the McCormick Place Expansion Project Fund by 28 the State Treasurer in the respective month under subsection 29 (g) of Section 13 of the Metropolitan Pier and Exposition 30 Authority Act, plus cumulative deficiencies in the deposits 31 required under this Section for previous months and years, 32 shall be deposited into the McCormick Place Expansion Project 33 Fund, until the full amount requested for the fiscal year, 34 but not in excess of the amount specified above as "Total SB1176 Enrolled -48- LRB9205953SMdv 1 Deposit", has been deposited. 2 Subject to payment of amounts into the Build Illinois 3 Fund and the McCormick Place Expansion Project Fund pursuant 4 to the preceding paragraphs or in any amendment thereto 5 hereafter enacted, each month the Department shall pay into 6 the Local Government Distributive Fund 0.4% of the net 7 revenue realized for the preceding month from the 5% general 8 rate or 0.4% of 80% of the net revenue realized for the 9 preceding month from the 6.25% general rate, as the case may 10 be, on the selling price of tangible personal property which 11 amount shall, subject to appropriation, be distributed as 12 provided in Section 2 of the State Revenue Sharing Act. No 13 payments or distributions pursuant to this paragraph shall be 14 made if the tax imposed by this Act on photoprocessing 15 products is declared unconstitutional, or if the proceeds 16 from such tax are unavailable for distribution because of 17 litigation. 18 Subject to payment of amounts into the Build Illinois 19 Fund, the McCormick Place Expansion Project Fund, and the 20 Local Government Distributive Fund pursuant to the preceding 21 paragraphs or in any amendments thereto hereafter enacted, 22 beginning July 1, 1993, the Department shall each month pay 23 into the Illinois Tax Increment Fund 0.27% of 80% 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. 27 Remaining moneys received by the Department pursuant to 28 this Act shall be paid into the General Revenue Fund of the 29 State Treasury. 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. SB1176 Enrolled -49- LRB9205953SMdv 1 Such annual return to the Department shall include a 2 statement of gross receipts as shown by the taxpayer'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 taxpayer shall attach to his 7 annual return a schedule showing a reconciliation of the 2 8 amounts and the reasons for the difference. The taxpayer's 9 annual return to the Department shall also disclose the cost 10 of goods sold by the taxpayer during the year covered by such 11 return, opening and closing inventories of such goods for 12 such year, cost of goods used from stock or taken from stock 13 and given away by the taxpayer during such year, pay roll 14 information of the taxpayer'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 taxpayer 18 as hereinbefore 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 SB1176 Enrolled -50- LRB9205953SMdv 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 foregoing portion of this Section concerning the 7 filing of an annual information return shall not apply to a 8 serviceman who is not required to file an income tax return 9 with the United 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, it shall be 23 permissible for manufacturers, importers and wholesalers 24 whose products are sold by numerous servicemen in Illinois, 25 and who wish to do so, to assume the responsibility for 26 accounting and paying to the Department all tax accruing 27 under this Act with respect to such sales, if the servicemen 28 who are affected do not make written objection to the 29 Department to this arrangement. 30 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51, 31 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99; 32 91-872, eff. 7-1-00.) 33 Section 30. The Retailers' Occupation Tax Act is amended SB1176 Enrolled -51- LRB9205953SMdv 1 by changing Section 3 as follows: 2 (35 ILCS 120/3) (from Ch. 120, par. 442) 3 Sec. 3. Except as provided in this Section, on or before 4 the twentieth day of each calendar month, every person 5 engaged in the business of selling tangible personal property 6 at retail in this State during the preceding calendar month 7 shall file a return with the Department, stating: 8 1. The name of the seller; 9 2. His residence address and the address of his 10 principal place of business and the address of the 11 principal place of business (if that is a different 12 address) from which he engages in the business of selling 13 tangible personal property at retail in this State; 14 3. Total amount of receipts received by him during 15 the preceding calendar month or quarter, as the case may 16 be, from sales of tangible personal property, and from 17 services furnished, by him during such preceding calendar 18 month or quarter; 19 4. Total amount received by him during the 20 preceding calendar month or quarter on charge and time 21 sales of tangible personal property, and from services 22 furnished, by him prior to the month or quarter for which 23 the return is filed; 24 5. Deductions allowed by law; 25 6. Gross receipts which were received by him during 26 the preceding calendar month or quarter and upon the 27 basis of which the tax is imposed; 28 7. The amount of credit provided in Section 2d of 29 this Act; 30 8. The amount of tax due; 31 9. The signature of the taxpayer; and 32 10. Such other reasonable information as the 33 Department may require. SB1176 Enrolled -52- LRB9205953SMdv 1 If a taxpayer fails to sign a return within 30 days after 2 the proper notice and demand for signature by the Department, 3 the return shall be considered valid and any amount shown to 4 be due on the return shall be deemed assessed. 5 Each return shall be accompanied by the statement of 6 prepaid tax issued pursuant to Section 2e for which credit is 7 claimed. 8 A retailer may accept a Manufacturer's Purchase Credit 9 certification from a purchaser in satisfaction of Use Tax as 10 provided in Section 3-85 of the Use Tax Act if the purchaser 11 provides the appropriate documentation as required by Section 12 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit 13 certification, accepted by a retailer as provided in Section 14 3-85 of the Use Tax Act, may be used by that retailer to 15 satisfy Retailers' Occupation Tax liability in the amount 16 claimed in the certification, not to exceed 6.25% of the 17 receipts subject to tax from a qualifying purchase. 18 The Department may require returns to be filed on a 19 quarterly basis. If so required, a return for each calendar 20 quarter shall be filed on or before the twentieth day of the 21 calendar month following the end of such calendar quarter. 22 The taxpayer shall also file a return with the Department for 23 each of the first two months of each calendar quarter, on or 24 before the twentieth day of the following calendar month, 25 stating: 26 1. The name of the seller; 27 2. The address of the principal place of business 28 from which he engages in the business of selling tangible 29 personal property at retail in this State; 30 3. The total amount of taxable receipts received by 31 him during the preceding calendar month from sales of 32 tangible personal property by him during such preceding 33 calendar month, including receipts from charge and time 34 sales, but less all deductions allowed by law; SB1176 Enrolled -53- LRB9205953SMdv 1 4. The amount of credit provided in Section 2d of 2 this Act; 3 5. The amount of tax due; and 4 6. Such other reasonable information as the 5 Department may require. 6 If a total amount of less than $1 is payable, refundable 7 or creditable, such amount shall be disregarded if it is less 8 than 50 cents and shall be increased to $1 if it is 50 cents 9 or more. 10 Beginning October 1, 1993, a taxpayer who has an average 11 monthly tax liability of $150,000 or more shall make all 12 payments required by rules of the Department by electronic 13 funds transfer. Beginning October 1, 1994, a taxpayer who 14 has an average monthly tax liability of $100,000 or more 15 shall make all payments required by rules of the Department 16 by electronic funds transfer. Beginning October 1, 1995, a 17 taxpayer who has an average monthly tax liability of $50,000 18 or more shall make all payments required by rules of the 19 Department by electronic funds transfer. Beginning October 20 1, 2000, a taxpayer who has an annual tax liability of 21 $200,000 or more shall make all payments required by rules of 22 the Department by electronic funds transfer. The term 23 "annual tax liability" shall be the sum of the taxpayer's 24 liabilities under this Act, and under all other State and 25 local occupation and use tax laws administered by the 26 Department, for the immediately preceding calendar year. The 27 term "average monthly tax liability" shall be the sum of the 28 taxpayer's liabilities under this Act, and under all other 29 State and local occupation and use tax laws administered by 30 the Department, for the immediately preceding calendar year 31 divided by 12. Beginning on October 1, 2002, a taxpayer who 32 has a tax liability in the amount set forth in subsection (b) 33 of Section 2505-210 of the Department of Revenue Law shall 34 make all payments required by rules of the Department by SB1176 Enrolled -54- LRB9205953SMdv 1 electronic funds transfer. 2 Before August 1 of each year beginning in 1993, the 3 Department shall notify all taxpayers required to make 4 payments by electronic funds transfer. All taxpayers 5 required to make payments by electronic funds transfer shall 6 make those payments for a minimum of one year beginning on 7 October 1. 8 Any taxpayer not required to make payments by electronic 9 funds transfer may make payments by electronic funds transfer 10 with the permission of the Department. 11 All taxpayers required to make payment by electronic 12 funds transfer and any taxpayers authorized to voluntarily 13 make payments by electronic funds transfer shall make those 14 payments in the manner authorized by the Department. 15 The Department shall adopt such rules as are necessary to 16 effectuate a program of electronic funds transfer and the 17 requirements of this Section. 18 Any amount which is required to be shown or reported on 19 any return or other document under this Act shall, if such 20 amount is not a whole-dollar amount, be increased to the 21 nearest whole-dollar amount in any case where the fractional 22 part of a dollar is 50 cents or more, and decreased to the 23 nearest whole-dollar amount where the fractional part of a 24 dollar is less than 50 cents. 25 If the retailer is otherwise required to file a monthly 26 return and if the retailer's average monthly tax liability to 27 the Department does not exceed $200, the Department may 28 authorize his returns to be filed on a quarter annual basis, 29 with the return for January, February and March of a given 30 year being due by April 20 of such year; with the return for 31 April, May and June of a given year being due by July 20 of 32 such year; with the return for July, August and September of 33 a given year being due by October 20 of such year, and with 34 the return for October, November and December of a given year SB1176 Enrolled -55- LRB9205953SMdv 1 being due by January 20 of the following year. 2 If the retailer is otherwise required to file a monthly 3 or quarterly return and if the retailer's average monthly tax 4 liability with the Department does not exceed $50, the 5 Department may authorize his returns to be filed on an annual 6 basis, with the return for a given year being due by January 7 20 of the following year. 8 Such quarter annual and annual returns, as to form and 9 substance, shall be subject to the same requirements as 10 monthly returns. 11 Notwithstanding any other provision in this Act 12 concerning the time within which a retailer may file his 13 return, in the case of any retailer who ceases to engage in a 14 kind of business which makes him responsible for filing 15 returns under this Act, such retailer shall file a final 16 return under this Act with the Department not more than one 17 month after discontinuing such business. 18 Where the same person has more than one business 19 registered with the Department under separate registrations 20 under this Act, such person may not file each return that is 21 due as a single return covering all such registered 22 businesses, but shall file separate returns for each such 23 registered business. 24 In addition, with respect to motor vehicles, watercraft, 25 aircraft, and trailers that are required to be registered 26 with an agency of this State, every retailer selling this 27 kind of tangible personal property shall file, with the 28 Department, upon a form to be prescribed and supplied by the 29 Department, a separate return for each such item of tangible 30 personal property which the retailer sells, except that if, 31 in the same transaction, (i) a retailer of aircraft, 32 watercraft, motor vehicles or trailers transfers more than 33 one aircraft, watercraft, motor vehicle or trailer to another 34 aircraft, watercraft, motor vehicle retailer or trailer SB1176 Enrolled -56- LRB9205953SMdv 1 retailer for the purpose of resale or (ii) a retailer of 2 aircraft, watercraft, motor vehicles, or trailers transfers 3 more than one aircraft, watercraft, motor vehicle, or trailer 4 to a purchaser for use as a qualifying rolling stock as 5 provided in Section 2-5 of this Act, then that seller may 6 report the transfer of all aircraft, watercraft, motor 7 vehicles or trailers involved in that transaction to the 8 Department on the same uniform invoice-transaction reporting 9 return form. For purposes of this Section, "watercraft" 10 means a Class 2, Class 3, or Class 4 watercraft as defined in 11 Section 3-2 of the Boat Registration and Safety Act, a 12 personal watercraft, or any boat equipped with an inboard 13 motor. 14 Any retailer who sells only motor vehicles, watercraft, 15 aircraft, or trailers that are required to be registered with 16 an agency of this State, so that all retailers' occupation 17 tax liability is required to be reported, and is reported, on 18 such transaction reporting returns and who is not otherwise 19 required to file monthly or quarterly returns, need not file 20 monthly or quarterly returns. However, those retailers shall 21 be required to file returns on an annual basis. 22 The transaction reporting return, in the case of motor 23 vehicles or trailers that are required to be registered with 24 an agency of this State, shall be the same document as the 25 Uniform Invoice referred to in Section 5-402 of The Illinois 26 Vehicle Code and must show the name and address of the 27 seller; the name and address of the purchaser; the amount of 28 the selling price including the amount allowed by the 29 retailer for traded-in property, if any; the amount allowed 30 by the retailer for the traded-in tangible personal property, 31 if any, to the extent to which Section 1 of this Act allows 32 an exemption for the value of traded-in property; the balance 33 payable after deducting such trade-in allowance from the 34 total selling price; the amount of tax due from the retailer SB1176 Enrolled -57- LRB9205953SMdv 1 with respect to such transaction; the amount of tax collected 2 from the purchaser by the retailer on such transaction (or 3 satisfactory evidence that such tax is not due in that 4 particular instance, if that is claimed to be the fact); the 5 place and date of the sale; a sufficient identification of 6 the property sold; such other information as is required in 7 Section 5-402 of The Illinois Vehicle Code, and such other 8 information as the Department may reasonably require. 9 The transaction reporting return in the case of 10 watercraft or aircraft must show the name and address of the 11 seller; the name and address of the purchaser; the amount of 12 the selling price including the amount allowed by the 13 retailer for traded-in property, if any; the amount allowed 14 by the retailer for the traded-in tangible personal property, 15 if any, to the extent to which Section 1 of this Act allows 16 an exemption for the value of traded-in property; the balance 17 payable after deducting such trade-in allowance from the 18 total selling price; the amount of tax due from the retailer 19 with respect to such transaction; the amount of tax collected 20 from the purchaser by the retailer on such transaction (or 21 satisfactory evidence that such tax is not due in that 22 particular instance, if that is claimed to be the fact); the 23 place and date of the sale, a sufficient identification of 24 the property sold, and such other information as the 25 Department may reasonably require. 26 Such transaction reporting return shall be filed not 27 later than 20 days after the day of delivery of the item that 28 is being sold, but may be filed by the retailer at any time 29 sooner than that if he chooses to do so. The transaction 30 reporting return and tax remittance or proof of exemption 31 from the Illinois use tax may be transmitted to the 32 Department by way of the State agency with which, or State 33 officer with whom the tangible personal property must be 34 titled or registered (if titling or registration is required) SB1176 Enrolled -58- LRB9205953SMdv 1 if the Department and such agency or State officer determine 2 that this procedure will expedite the processing of 3 applications for title or registration. 4 With each such transaction reporting return, the retailer 5 shall remit the proper amount of tax due (or shall submit 6 satisfactory evidence that the sale is not taxable if that is 7 the case), to the Department or its agents, whereupon the 8 Department shall issue, in the purchaser's name, a use tax 9 receipt (or a certificate of exemption if the Department is 10 satisfied that the particular sale is tax exempt) which such 11 purchaser may submit to the agency with which, or State 12 officer with whom, he must title or register the tangible 13 personal property that is involved (if titling or 14 registration is required) in support of such purchaser's 15 application for an Illinois certificate or other evidence of 16 title or registration to such tangible personal property. 17 No retailer's failure or refusal to remit tax under this 18 Act precludes a user, who has paid the proper tax to the 19 retailer, from obtaining his certificate of title or other 20 evidence of title or registration (if titling or registration 21 is required) upon satisfying the Department that such user 22 has paid the proper tax (if tax is due) to the retailer. The 23 Department shall adopt appropriate rules to carry out the 24 mandate of this paragraph. 25 If the user who would otherwise pay tax to the retailer 26 wants the transaction reporting return filed and the payment 27 of the tax or proof of exemption made to the Department 28 before the retailer is willing to take these actions and such 29 user has not paid the tax to the retailer, such user may 30 certify to the fact of such delay by the retailer and may 31 (upon the Department being satisfied of the truth of such 32 certification) transmit the information required by the 33 transaction reporting return and the remittance for tax or 34 proof of exemption directly to the Department and obtain his SB1176 Enrolled -59- LRB9205953SMdv 1 tax receipt or exemption determination, in which event the 2 transaction reporting return and tax remittance (if a tax 3 payment was required) shall be credited by the Department to 4 the proper retailer's account with the Department, but 5 without the 2.1% or 1.75% discount provided for in this 6 Section being allowed. When the user pays the tax directly 7 to the Department, he shall pay the tax in the same amount 8 and in the same form in which it would be remitted if the tax 9 had been remitted to the Department by the retailer. 10 Refunds made by the seller during the preceding return 11 period to purchasers, on account of tangible personal 12 property returned to the seller, shall be allowed as a 13 deduction under subdivision 5 of his monthly or quarterly 14 return, as the case may be, in case the seller had 15 theretofore included the receipts from the sale of such 16 tangible personal property in a return filed by him and had 17 paid the tax imposed by this Act with respect to such 18 receipts. 19 Where the seller is a corporation, the return filed on 20 behalf of such corporation shall be signed by the president, 21 vice-president, secretary or treasurer or by the properly 22 accredited agent of such corporation. 23 Where the seller is a limited liability company, the 24 return filed on behalf of the limited liability company shall 25 be signed by a manager, member, or properly accredited agent 26 of the limited liability company. 27 Except as provided in this Section, the retailer filing 28 the return under this Section shall, at the time of filing 29 such return, pay to the Department the amount of tax imposed 30 by this Act less a discount of 2.1% prior to January 1, 1990 31 and 1.75% on and after January 1, 1990, or $5 per calendar 32 year, whichever is greater, which is allowed to reimburse the 33 retailer for the expenses incurred in keeping records, 34 preparing and filing returns, remitting the tax and supplying SB1176 Enrolled -60- LRB9205953SMdv 1 data to the Department on request. Any prepayment made 2 pursuant to Section 2d of this Act shall be included in the 3 amount on which such 2.1% or 1.75% discount is computed. In 4 the case of retailers who report and pay the tax on a 5 transaction by transaction basis, as provided in this 6 Section, such discount shall be taken with each such tax 7 remittance instead of when such retailer files his periodic 8 return. 9 Before October 1, 2000, if the taxpayer's average monthly 10 tax liability to the Department under this Act, the Use Tax 11 Act, the Service Occupation Tax Act, and the Service Use Tax 12 Act, excluding any liability for prepaid sales tax to be 13 remitted in accordance with Section 2d of this Act, was 14 $10,000 or more during the preceding 4 complete calendar 15 quarters, he shall file a return with the Department each 16 month by the 20th day of the month next following the month 17 during which such tax liability is incurred and shall make 18 payments to the Department on or before the 7th, 15th, 22nd 19 and last day of the month during which such liability is 20 incurred. On and after October 1, 2000, if the taxpayer's 21 average monthly tax liability to the Department under this 22 Act, the Use Tax Act, the Service Occupation Tax Act, and the 23 Service Use Tax Act, excluding any liability for prepaid 24 sales tax to be remitted in accordance with Section 2d of 25 this Act, was $20,000 or more during the preceding 4 complete 26 calendar quarters, he shall file a return with the Department 27 each month by the 20th day of the month next following the 28 month during which such tax liability is incurred and shall 29 make payment to the Department on or before the 7th, 15th, 30 22nd and last day of the month during which such liability is 31 incurred. If the month during which such tax liability is 32 incurred began prior to January 1, 1985, each payment shall 33 be in an amount equal to 1/4 of the taxpayer's actual 34 liability for the month or an amount set by the Department SB1176 Enrolled -61- LRB9205953SMdv 1 not to exceed 1/4 of the average monthly liability of the 2 taxpayer to the Department for the preceding 4 complete 3 calendar quarters (excluding the month of highest liability 4 and the month of lowest liability in such 4 quarter period). 5 If the month during which such tax liability is incurred 6 begins on or after January 1, 1985 and prior to January 1, 7 1987, each payment shall be in an amount equal to 22.5% of 8 the taxpayer's actual liability for the month or 27.5% of the 9 taxpayer's liability for the same calendar month of the 10 preceding year. If the month during which such tax liability 11 is incurred begins on or after January 1, 1987 and prior to 12 January 1, 1988, each payment shall be in an amount equal to 13 22.5% of the taxpayer's actual liability for the month or 14 26.25% of the taxpayer's liability for the same calendar 15 month of the preceding year. If the month during which such 16 tax liability is incurred begins on or after January 1, 1988, 17 and prior to January 1, 1989, or begins on or after January 18 1, 1996, each payment shall be in an amount equal to 22.5% of 19 the taxpayer's actual liability for the month or 25% 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, 1989, and prior to 23 January 1, 1996, each payment shall be in an amount equal to 24 22.5% of the taxpayer's actual liability for the month or 25% 25 of the taxpayer's liability for the same calendar month of 26 the preceding year or 100% of the taxpayer's actual liability 27 for the quarter monthly reporting period. The amount of such 28 quarter monthly payments shall be credited against the final 29 tax liability of the taxpayer's return for that month. 30 Before October 1, 2000, once applicable, the requirement of 31 the making of quarter monthly payments to the Department by 32 taxpayers having an average monthly tax liability of $10,000 33 or more as determined in the manner provided above shall 34 continue until such taxpayer's average monthly liability to SB1176 Enrolled -62- LRB9205953SMdv 1 the Department during the preceding 4 complete calendar 2 quarters (excluding the month of highest liability and the 3 month of lowest liability) is less than $9,000, or until such 4 taxpayer's average monthly liability to the Department as 5 computed for each calendar quarter of the 4 preceding 6 complete calendar quarter period is less than $10,000. 7 However, if a taxpayer can show the Department that a 8 substantial change in the taxpayer's business has occurred 9 which causes the taxpayer to anticipate that his average 10 monthly tax liability for the reasonably foreseeable future 11 will fall below the $10,000 threshold stated above, then such 12 taxpayer may petition the Department for a change in such 13 taxpayer's reporting status. On and after October 1, 2000, 14 once applicable, the requirement of the making of quarter 15 monthly payments to the Department by taxpayers having an 16 average monthly tax liability of $20,000 or more as 17 determined in the manner provided above shall continue until 18 such taxpayer's average monthly liability to the Department 19 during the preceding 4 complete calendar quarters (excluding 20 the month of highest liability and the month of lowest 21 liability) is less than $19,000 or until such taxpayer's 22 average monthly liability to the Department as computed for 23 each calendar quarter of the 4 preceding complete calendar 24 quarter period is less than $20,000. However, if a taxpayer 25 can show the Department that a substantial change in the 26 taxpayer's business has occurred which causes the taxpayer to 27 anticipate that his average monthly tax liability for the 28 reasonably foreseeable future will fall below the $20,000 29 threshold stated above, then such taxpayer may petition the 30 Department for a change in such taxpayer's reporting status. 31 The Department shall change such taxpayer's reporting status 32 unless it finds that such change is seasonal in nature and 33 not likely to be long term. If any such quarter monthly 34 payment is not paid at the time or in the amount required by SB1176 Enrolled -63- LRB9205953SMdv 1 this Section, then the taxpayer shall be liable for penalties 2 and interest on the difference between the minimum amount due 3 as a payment and the amount of such quarter monthly payment 4 actually and timely paid, except insofar as the taxpayer has 5 previously made payments for that month to the Department in 6 excess of the minimum payments previously due as provided in 7 this Section. The Department shall make reasonable rules and 8 regulations to govern the quarter monthly payment amount and 9 quarter monthly payment dates for taxpayers who file on other 10 than a calendar monthly basis. 11 Without regard to whether a taxpayer is required to make 12 quarter monthly payments as specified above, any taxpayer who 13 is required by Section 2d of this Act to collect and remit 14 prepaid taxes and has collected prepaid taxes which average 15 in excess of $25,000 per month during the preceding 2 16 complete calendar quarters, shall file a return with the 17 Department as required by Section 2f and shall make payments 18 to the Department on or before the 7th, 15th, 22nd and last 19 day of the month during which such liability is incurred. If 20 the month during which such tax liability is incurred began 21 prior to the effective date of this amendatory Act of 1985, 22 each payment shall be in an amount not less than 22.5% of the 23 taxpayer's actual liability under Section 2d. If the month 24 during which such tax liability is incurred begins on or 25 after January 1, 1986, each payment shall be in an amount 26 equal to 22.5% of the taxpayer's actual liability for the 27 month or 27.5% of the taxpayer's liability for the same 28 calendar month of the preceding calendar year. If the month 29 during which such tax liability is incurred begins on or 30 after January 1, 1987, 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. The amount of such 34 quarter monthly payments shall be credited against the final SB1176 Enrolled -64- LRB9205953SMdv 1 tax liability of the taxpayer's return for that month filed 2 under this Section or Section 2f, as the case may be. Once 3 applicable, the requirement of the making of quarter monthly 4 payments to the Department pursuant to this paragraph shall 5 continue until such taxpayer's average monthly prepaid tax 6 collections during the preceding 2 complete calendar quarters 7 is $25,000 or less. If any such quarter monthly payment is 8 not paid at the time or in the amount required, the taxpayer 9 shall be liable for penalties and interest on such 10 difference, except insofar as the taxpayer has previously 11 made payments for that month in excess of the minimum 12 payments previously due. 13 If any payment provided for in this Section exceeds the 14 taxpayer's liabilities under this Act, the Use Tax Act, the 15 Service Occupation Tax Act and the Service Use Tax Act, as 16 shown on an original monthly return, the Department shall, if 17 requested by the taxpayer, issue to the taxpayer a credit 18 memorandum no later than 30 days after the date of payment. 19 The credit evidenced by such credit memorandum may be 20 assigned by the taxpayer to a similar taxpayer under this 21 Act, the Use Tax Act, the Service Occupation Tax Act or the 22 Service Use Tax Act, in accordance with reasonable rules and 23 regulations to be prescribed by the Department. If no such 24 request is made, the taxpayer may credit such excess payment 25 against tax liability subsequently to be remitted to the 26 Department under this Act, the Use Tax Act, the Service 27 Occupation Tax Act or the Service Use Tax Act, in accordance 28 with reasonable rules and regulations prescribed by the 29 Department. If the Department subsequently determined that 30 all or any part of the credit taken was not actually due to 31 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount 32 shall be reduced by 2.1% or 1.75% of the difference between 33 the credit taken and that actually due, and that taxpayer 34 shall be liable for penalties and interest on such SB1176 Enrolled -65- LRB9205953SMdv 1 difference. 2 If a retailer of motor fuel is entitled to a credit under 3 Section 2d of this Act which exceeds the taxpayer's liability 4 to the Department under this Act for the month which the 5 taxpayer is filing a return, the Department shall issue the 6 taxpayer a credit memorandum for the excess. 7 Beginning January 1, 1990, each month the Department 8 shall pay into the Local Government Tax Fund, a special fund 9 in the State treasury which is hereby created, the net 10 revenue realized for the preceding month from the 1% tax on 11 sales of food for human consumption which is to be consumed 12 off the premises where it is sold (other than alcoholic 13 beverages, soft drinks and food which has been prepared for 14 immediate consumption) and prescription and nonprescription 15 medicines, drugs, medical appliances and insulin, urine 16 testing materials, syringes and needles used by diabetics. 17 Beginning January 1, 1990, each month the Department 18 shall pay into the County and Mass Transit District Fund, a 19 special fund in the State treasury which is hereby created, 20 4% of the net revenue realized for the preceding month from 21 the 6.25% general rate. 22 Beginning August 1, 2000, each month the Department shall 23 pay into the County and Mass Transit District Fund 20% of the 24 net revenue realized for the preceding month from the 1.25% 25 rate on the selling price of motor fuel and gasohol. 26 Beginning January 1, 1990, each month the Department 27 shall pay into the Local Government Tax Fund 16% of the net 28 revenue realized for the preceding month from the 6.25% 29 general rate on the selling price of tangible personal 30 property. 31 Beginning August 1, 2000, each month the Department shall 32 pay into the Local Government Tax Fund 80% of the net revenue 33 realized for the preceding month from the 1.25% rate on the 34 selling price of motor fuel and gasohol. SB1176 Enrolled -66- LRB9205953SMdv 1 Of the remainder of the moneys received by the Department 2 pursuant to this Act, (a) 1.75% thereof shall be paid into 3 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2% 4 and on and after July 1, 1989, 3.8% thereof shall be paid 5 into the Build Illinois Fund; provided, however, that if in 6 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%, 7 as the case may be, of the moneys received by the Department 8 and required to be paid into the Build Illinois Fund pursuant 9 to this Act, Section 9 of the Use Tax Act, Section 9 of the 10 Service Use Tax Act, and Section 9 of the Service Occupation 11 Tax Act, such Acts being hereinafter called the "Tax Acts" 12 and such aggregate of 2.2% or 3.8%, as the case may be, of 13 moneys being hereinafter called the "Tax Act Amount", and (2) 14 the amount transferred to the Build Illinois Fund from the 15 State and Local Sales Tax Reform Fund shall be less than the 16 Annual Specified Amount (as hereinafter defined), an amount 17 equal to the difference shall be immediately paid into the 18 Build Illinois Fund from other moneys received by the 19 Department pursuant to the Tax Acts; the "Annual Specified 20 Amount" means the amounts specified below for fiscal years 21 1986 through 1993: 22 Fiscal Year Annual Specified Amount 23 1986 $54,800,000 24 1987 $76,650,000 25 1988 $80,480,000 26 1989 $88,510,000 27 1990 $115,330,000 28 1991 $145,470,000 29 1992 $182,730,000 30 1993 $206,520,000; 31 and means the Certified Annual Debt Service Requirement (as 32 defined in Section 13 of the Build Illinois Bond Act) or the 33 Tax Act Amount, whichever is greater, for fiscal year 1994 34 and each fiscal year thereafter; and further provided, that SB1176 Enrolled -67- LRB9205953SMdv 1 if on the last business day of any month the sum of (1) the 2 Tax Act Amount required to be deposited into the Build 3 Illinois Bond Account in the Build Illinois Fund during such 4 month and (2) the amount transferred to the Build Illinois 5 Fund from the State and Local Sales Tax Reform Fund shall 6 have been less than 1/12 of the Annual Specified Amount, an 7 amount equal to the difference shall be immediately paid into 8 the Build Illinois Fund from other moneys received by the 9 Department pursuant to the Tax Acts; and, further provided, 10 that in no event shall the payments required under the 11 preceding proviso result in aggregate payments into the Build 12 Illinois Fund pursuant to this clause (b) for any fiscal year 13 in excess of the greater of (i) the Tax Act Amount or (ii) 14 the Annual Specified Amount for such fiscal year. The 15 amounts payable into the Build Illinois Fund under clause (b) 16 of the first sentence in this paragraph shall be payable only 17 until such time as the aggregate amount on deposit under each 18 trust indenture securing Bonds issued and outstanding 19 pursuant to the Build Illinois Bond Act is sufficient, taking 20 into account any future investment income, to fully provide, 21 in accordance with such indenture, for the defeasance of or 22 the payment of the principal of, premium, if any, and 23 interest on the Bonds secured by such indenture and on any 24 Bonds expected to be issued thereafter and all fees and costs 25 payable with respect thereto, all as certified by the 26 Director of the Bureau of the Budget. If on the last 27 business day of any month in which Bonds are outstanding 28 pursuant to the Build Illinois Bond Act, the aggregate of 29 moneys deposited in the Build Illinois Bond Account in the 30 Build Illinois Fund in such month shall be less than the 31 amount required to be transferred in such month from the 32 Build Illinois Bond Account to the Build Illinois Bond 33 Retirement and Interest Fund pursuant to Section 13 of the 34 Build Illinois Bond Act, an amount equal to such deficiency SB1176 Enrolled -68- LRB9205953SMdv 1 shall be immediately paid from other moneys received by the 2 Department pursuant to the Tax Acts to the Build Illinois 3 Fund; provided, however, that any amounts paid to the Build 4 Illinois Fund in any fiscal year pursuant to this sentence 5 shall be deemed to constitute payments pursuant to clause (b) 6 of the first sentence of this paragraph and shall reduce the 7 amount otherwise payable for such fiscal year pursuant to 8 that clause (b). The moneys received by the Department 9 pursuant to this Act and required to be deposited into the 10 Build Illinois Fund are subject to the pledge, claim and 11 charge set forth in Section 12 of the Build Illinois Bond 12 Act. 13 Subject to payment of amounts into the Build Illinois 14 Fund as provided in the preceding paragraph or in any 15 amendment thereto hereafter enacted, the following specified 16 monthly installment of the amount requested in the 17 certificate of the Chairman of the Metropolitan Pier and 18 Exposition Authority provided under Section 8.25f of the 19 State Finance Act, but not in excess of sums designated as 20 "Total Deposit", shall be deposited in the aggregate from 21 collections under Section 9 of the Use Tax Act, Section 9 of 22 the Service Use Tax Act, Section 9 of the Service Occupation 23 Tax Act, and Section 3 of the Retailers' Occupation Tax Act 24 into the McCormick Place Expansion Project Fund in the 25 specified fiscal years. 26 Fiscal Year Total Deposit 27 1993 $0 28 1994 53,000,000 29 1995 58,000,000 30 1996 61,000,000 31 1997 64,000,000 32 1998 68,000,000 33 1999 71,000,000 34 2000 75,000,000 SB1176 Enrolled -69- LRB9205953SMdv 1 2001 80,000,000 2 2002 84,000,000 3 2003 89,000,000 4 2004 93,000,000 5 2005 97,000,000 6 2006 102,000,000 7 2007 108,000,000 8 2008 115,000,000 9 2009 120,000,000 10 2010 126,000,000 11 2011 132,000,000 12 2012 138,000,000 13 2013 and 145,000,000 14 each fiscal year 15 thereafter that bonds 16 are outstanding under 17 Section 13.2 of the 18 Metropolitan Pier and 19 Exposition Authority 20 Act, but not after fiscal year 2029. 21 Beginning July 20, 1993 and in each month of each fiscal 22 year thereafter, one-eighth of the amount requested in the 23 certificate of the Chairman of the Metropolitan Pier and 24 Exposition Authority for that fiscal year, less the amount 25 deposited into the McCormick Place Expansion Project Fund by 26 the State Treasurer in the respective month under subsection 27 (g) of Section 13 of the Metropolitan Pier and Exposition 28 Authority Act, plus cumulative deficiencies in the deposits 29 required under this Section for previous months and years, 30 shall be deposited into the McCormick Place Expansion Project 31 Fund, until the full amount requested for the fiscal year, 32 but not in excess of the amount specified above as "Total 33 Deposit", has been deposited. 34 Subject to payment of amounts into the Build Illinois SB1176 Enrolled -70- LRB9205953SMdv 1 Fund and the McCormick Place Expansion Project Fund pursuant 2 to the preceding paragraphs or in any amendment thereto 3 hereafter enacted, each month the Department shall pay into 4 the Local Government Distributive Fund 0.4% of the net 5 revenue realized for the preceding month from the 5% general 6 rate or 0.4% of 80% of the net revenue realized for the 7 preceding month from the 6.25% general rate, as the case may 8 be, on the selling price of tangible personal property which 9 amount shall, subject to appropriation, be distributed as 10 provided in Section 2 of the State Revenue Sharing Act. No 11 payments or distributions pursuant to this paragraph shall be 12 made if the tax imposed by this Act on photoprocessing 13 products is declared unconstitutional, or if the proceeds 14 from such tax are unavailable for distribution because of 15 litigation. 16 Subject to payment of amounts into the Build Illinois 17 Fund, the McCormick Place Expansion Project Fund, and the 18 Local Government Distributive Fund pursuant to the preceding 19 paragraphs or in any amendments thereto hereafter enacted, 20 beginning July 1, 1993, the Department shall each month pay 21 into the Illinois Tax Increment Fund 0.27% of 80% of the net 22 revenue realized for the preceding month from the 6.25% 23 general rate on the selling price of tangible personal 24 property. 25 Of the remainder of the moneys received by the Department 26 pursuant to this Act, 75% thereof shall be paid into the 27 State Treasury and 25% shall be reserved in a special account 28 and used only for the transfer to the Common School Fund as 29 part of the monthly transfer from the General Revenue Fund in 30 accordance with Section 8a of the State Finance Act. 31 The Department may, upon separate written notice to a 32 taxpayer, require the taxpayer to prepare and file with the 33 Department on a form prescribed by the Department within not 34 less than 60 days after receipt of the notice an annual SB1176 Enrolled -71- LRB9205953SMdv 1 information return for the tax year specified in the notice. 2 Such annual return to the Department shall include a 3 statement of gross receipts as shown by the retailer's last 4 Federal income tax return. If the total receipts of the 5 business as reported in the Federal income tax return do not 6 agree with the gross receipts reported to the Department of 7 Revenue for the same period, the retailer shall attach to his 8 annual return a schedule showing a reconciliation of the 2 9 amounts and the reasons for the difference. The retailer's 10 annual return to the Department shall also disclose the cost 11 of goods sold by the retailer during the year covered by such 12 return, opening and closing inventories of such goods for 13 such year, costs of goods used from stock or taken from stock 14 and given away by the retailer during such year, payroll 15 information of the retailer's business during such year and 16 any additional reasonable information which the Department 17 deems would be helpful in determining the accuracy of the 18 monthly, quarterly or annual returns filed by such retailer 19 as provided for in this Section. 20 If the annual information return required by this Section 21 is not filed when and as required, the taxpayer shall be 22 liable as follows: 23 (i) Until January 1, 1994, the taxpayer shall be 24 liable for a penalty equal to 1/6 of 1% of the tax due 25 from such taxpayer under this Act during the period to be 26 covered by the annual return for each month or fraction 27 of a month until such return is filed as required, the 28 penalty to be assessed and collected in the same manner 29 as any other penalty provided for in this Act. 30 (ii) On and after January 1, 1994, the taxpayer 31 shall be liable for a penalty as described in Section 3-4 32 of the Uniform Penalty and Interest Act. 33 The chief executive officer, proprietor, owner or highest 34 ranking manager shall sign the annual return to certify the SB1176 Enrolled -72- LRB9205953SMdv 1 accuracy of the information contained therein. Any person 2 who willfully signs the annual return containing false or 3 inaccurate information shall be guilty of perjury and 4 punished accordingly. The annual return form prescribed by 5 the Department shall include a warning that the person 6 signing the return may be liable for perjury. 7 The provisions of this Section concerning the filing of 8 an annual information return do not apply to a retailer who 9 is not required to file an income tax return with the United 10 States Government. 11 As soon as possible after the first day of each month, 12 upon certification of the Department of Revenue, the 13 Comptroller shall order transferred and the Treasurer shall 14 transfer from the General Revenue Fund to the Motor Fuel Tax 15 Fund an amount equal to 1.7% of 80% of the net revenue 16 realized under this Act for the second preceding month. 17 Beginning April 1, 2000, this transfer is no longer required 18 and shall not be made. 19 Net revenue realized for a month shall be the revenue 20 collected by the State pursuant to this Act, less the amount 21 paid out during that month as refunds to taxpayers for 22 overpayment of liability. 23 For greater simplicity of administration, manufacturers, 24 importers and wholesalers whose products are sold at retail 25 in Illinois by numerous retailers, and who wish to do so, may 26 assume the responsibility for accounting and paying to the 27 Department all tax accruing under this Act with respect to 28 such sales, if the retailers who are affected do not make 29 written objection to the Department to this arrangement. 30 Any person who promotes, organizes, provides retail 31 selling space for concessionaires or other types of sellers 32 at the Illinois State Fair, DuQuoin State Fair, county fairs, 33 local fairs, art shows, flea markets and similar exhibitions 34 or events, including any transient merchant as defined by SB1176 Enrolled -73- LRB9205953SMdv 1 Section 2 of the Transient Merchant Act of 1987, is required 2 to file a report with the Department providing the name of 3 the merchant's business, the name of the person or persons 4 engaged in merchant's business, the permanent address and 5 Illinois Retailers Occupation Tax Registration Number of the 6 merchant, the dates and location of the event and other 7 reasonable information that the Department may require. The 8 report must be filed not later than the 20th day of the month 9 next following the month during which the event with retail 10 sales was held. Any person who fails to file a report 11 required by this Section commits a business offense and is 12 subject to a fine not to exceed $250. 13 Any person engaged in the business of selling tangible 14 personal property at retail as a concessionaire or other type 15 of seller at the Illinois State Fair, county fairs, art 16 shows, flea markets and similar exhibitions or events, or any 17 transient merchants, as defined by Section 2 of the Transient 18 Merchant Act of 1987, may be required to make a daily report 19 of the amount of such sales to the Department and to make a 20 daily payment of the full amount of tax due. The Department 21 shall impose this requirement when it finds that there is a 22 significant risk of loss of revenue to the State at such an 23 exhibition or event. Such a finding shall be based on 24 evidence that a substantial number of concessionaires or 25 other sellers who are not residents of Illinois will be 26 engaging in the business of selling tangible personal 27 property at retail at the exhibition or event, or other 28 evidence of a significant risk of loss of revenue to the 29 State. The Department shall notify concessionaires and other 30 sellers affected by the imposition of this requirement. In 31 the absence of notification by the Department, the 32 concessionaires and other sellers shall file their returns as 33 otherwise required in this Section. 34 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98; SB1176 Enrolled -74- LRB9205953SMdv 1 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff. 2 7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00; 91-901, 3 eff. 1-1-01; revised 1-15-01.) 4 Section 35. The Electricity Excise Tax Law is amended by 5 changing Sections 2-9 and 2-11 as follows: 6 (35 ILCS 640/2-9) 7 Sec. 2-9. Return and payment of tax by delivering 8 supplier. Each delivering supplier who is required or 9 authorized to collect the tax imposed by this Law shall make 10 a return to the Department on or before the 15th day of each 11 month for the preceding calendar month stating the following: 12 (1) The delivering supplier's name. 13 (2) The address of the delivering supplier's 14 principal place of business and the address of the 15 principal place of business (if that is a different 16 address) from which the delivering supplier engaged in 17 the business of delivering electricity in this State. 18 (3) The total number of kilowatt-hours which the 19 supplier delivered to or for purchasers during the 20 preceding calendar month and upon the basis of which the 21 tax is imposed. 22 (4) Amount of tax, computed upon Item (3) at the 23 rates stated in Section 2-4. 24 (5) An adjustment for uncollectible amounts of tax 25 in respect of prior period kilowatt-hour deliveries, 26 determined in accordance with rules and regulations 27 promulgated by the Department. 28 (5.5) The amount of credits to which the taxpayer 29 is entitled on account of purchases made under Section 30 8-403.1 of the Public Utilities Act. 31 (6) Such other information as the Department 32 reasonably may require. SB1176 Enrolled -75- LRB9205953SMdv 1 In making such return the delivering supplier may use any 2 reasonable method to derive reportable "kilowatt-hours" from 3 the delivering supplier's records. 4 If the average monthly tax liability to the Department of 5 the delivering supplier does not exceed $2,500, the 6 Department may authorize the delivering supplier's returns to 7 be filed on a quarter-annual basis, with the return for 8 January, February and March of a given year being due by 9 April 30 of such year; with the return for April, May and 10 June of a given year being due by July 31 of such year; with 11 the return for July, August and September of a given year 12 being due by October 31 of such year; and with the return for 13 October, November and December of a given year being due by 14 January 31 of the following year. 15 If the average monthly tax liability to the Department of 16 the delivering supplier does not exceed $1,000, the 17 Department may authorize the delivering supplier's returns to 18 be filed on an annual basis, with the return for a given year 19 being due by January 31 of the following year. 20 Such quarter-annual and annual returns, as to form and 21 substance, shall be subject to the same requirements as 22 monthly returns. 23 Notwithstanding any other provision in this Law 24 concerning the time within which a delivering supplier may 25 file a return, any such delivering supplier who ceases to 26 engage in a kind of business which makes the person 27 responsible for filing returns under this Law shall file a 28 final return under this Law with the Department not more than 29 one month after discontinuing such business. 30 Each delivering supplier whose average monthly liability 31 to the Department under this Law was $10,000 or more during 32 the preceding calendar year, excluding the month of highest 33 liability and the month of lowest liability in such calendar 34 year, and who is not operated by a unit of local government, SB1176 Enrolled -76- LRB9205953SMdv 1 shall make estimated payments to the Department on or before 2 the 7th, 15th, 22nd and last day of the month during which 3 tax liability to the Department is incurred in an amount not 4 less than the lower of either 22.5% of such delivering 5 supplier's actual tax liability for the month or 25% of such 6 delivering supplier's actual tax liability for the same 7 calendar month of the preceding year. The amount of such 8 quarter-monthly payments shall be credited against the final 9 tax liability of such delivering supplier's return for that 10 month. An outstanding credit approved by the Department or a 11 credit memorandum issued by the Department arising from such 12 delivering supplier's overpayment of his or her final tax 13 liability for any month may be applied to reduce the amount 14 of any subsequent quarter-monthly payment or credited against 15 the final tax liability of such delivering supplier's return 16 for any subsequent month. If any quarter-monthly payment is 17 not paid at the time or in the amount required by this 18 Section, such delivering supplier shall be liable for penalty 19 and interest on the difference between the minimum amount due 20 as a payment and the amount of such payment actually and 21 timely paid, except insofar as such delivering supplier has 22 previously made payments for that month to the Department in 23 excess of the minimum payments previously due. 24 If the Director finds that the information required for 25 the making of an accurate return cannot reasonably be 26 compiled by such delivering supplier within 15 days after the 27 close of the calendar month for which a return is to be made, 28 the Director may grant an extension of time for the filing of 29 such return for a period not to exceed 31 calendar days. The 30 granting of such an extension may be conditioned upon the 31 deposit by such delivering supplier with the Department of an 32 amount of money not exceeding the amount estimated by the 33 Director to be due with the return so extended. All such 34 deposits shall be credited against such delivering supplier's SB1176 Enrolled -77- LRB9205953SMdv 1 liabilities under this Law. If the deposit exceeds such 2 delivering supplier's present and probable future liabilities 3 under this Law, the Department shall issue to such delivering 4 supplier a credit memorandum, which may be assigned by such 5 delivering supplier to a similar person under this Law, in 6 accordance with reasonable rules and regulations to be 7 prescribed by the Department. 8 The delivering supplier making the return provided for in 9 this Section shall, at the time of making such return, pay to 10 the Department the amount of tax imposed by this Law. 11 Until October 1, 2002, a delivering supplier who has an 12 average monthly tax liability of $10,000 or more shall make 13 all payments required by rules of the Department by 14 electronic funds transfer. The term "average monthly tax 15 liability" shall be the sum of the delivering supplier's 16 liabilities under this Law for the immediately preceding 17 calendar year divided by 12. Beginning on October 1, 2002, a 18 taxpayer who has a tax liability in the amount set forth in 19 subsection (b) of Section 2505-210 of the Department of 20 Revenue Law shall make all payments required by rules of the 21 Department by electronic funds transfer. Any delivering 22 supplier not required to make payments by electronic funds 23 transfer may make payments by electronic funds transfer with 24 the permission of the Department. All delivering suppliers 25 required to make payments by electronic funds transfer and 26 any delivering suppliers authorized to voluntarily make 27 payments by electronic funds transfer shall make those 28 payments in the manner authorized by the Department. 29 Each month the Department shall pay into the Public 30 Utility Fund in the State treasury an amount determined by 31 the Director to be equal to 3.0% of the funds received by the 32 Department pursuant to this Section. The remainder of all 33 moneys received by the Department under this Section shall be 34 paid into the General Revenue Fund in the State treasury. SB1176 Enrolled -78- LRB9205953SMdv 1 (Source: P.A. 90-561, eff. 8-1-98; 90-813, eff. 1-29-99.) 2 (35 ILCS 640/2-11) 3 Sec. 2-11. Direct return and payment by self-assessing 4 purchaser. When electricity is used or consumed by a 5 self-assessing purchaser subject to the tax imposed by this 6 Law who did not pay the tax to a delivering supplier 7 maintaining a place of business within this State and 8 required or authorized to collect the tax, that 9 self-assessing purchaser shall, on or before the 15th day of 10 each month, make a return to the Department for the preceding 11 calendar month, stating all of the following: 12 (1) The self-assessing purchaser's name and 13 principal address. 14 (2) The aggregate purchase price paid by the 15 self-assessing purchaser for the distribution, supply, 16 furnishing, sale, transmission and delivery of such 17 electricity to or for the purchaser during the preceding 18 calendar month, including budget plan and other 19 purchaser-owned amounts applied during such month in 20 payment of charges includible in the purchase price, and 21 upon the basis of which the tax is imposed. 22 (3) Amount of tax, computed upon item (2) at the 23 rate stated in Section 2-4. 24 (4) Such other information as the Department 25 reasonably may require. 26 In making such return the self-assessing purchaser may 27 use any reasonable method to derive reportable "purchase 28 price" from the self-assessing purchaser's records. 29 If the average monthly tax liability of the 30 self-assessing purchaser to the Department does not exceed 31 $2,500, the Department may authorize the self-assessing 32 purchaser's returns to be filed on a quarter-annual basis, 33 with the return for January, February and March of a given SB1176 Enrolled -79- LRB9205953SMdv 1 year being due by April 30 of such year; with the return for 2 April, May and June of a given year being due by July 31 of 3 such year; with the return for July, August, and September of 4 a given year being due by October 31 of such year; and with 5 the return for October, November and December of a given year 6 being due by January 31 of the following year. 7 If the average monthly tax liability of the 8 self-assessing purchaser to the Department does not exceed 9 $1,000, the Department may authorize the self-assessing 10 purchaser's returns to be filed on an annual basis, with the 11 return for a given year being due by January 31 of the 12 following year. 13 Such quarter-annual and annual returns, as to form and 14 substance, shall be subject to the same requirements as 15 monthly returns. 16 Notwithstanding any other provision in this Law 17 concerning the time within which a self-assessing purchaser 18 may file a return, any such self-assessing purchaser who 19 ceases to be responsible for filing returns under this Law 20 shall file a final return under this Law with the Department 21 not more than one month thereafter. 22 Each self-assessing purchaser whose average monthly 23 liability to the Department pursuant to this Section was 24 $10,000 or more during the preceding calendar year, excluding 25 the month of highest liability and the month of lowest 26 liability during such calendar year, and which is not 27 operated by a unit of local government, shall make estimated 28 payments to the Department on or before the 7th, 15th, 22nd 29 and last day of the month during which tax liability to the 30 Department is incurred in an amount not less than the lower 31 of either 22.5% of such self-assessing purchaser's actual tax 32 liability for the month or 25% of such self-assessing 33 purchaser's actual tax liability for the same calendar month 34 of the preceding year. The amount of such quarter-monthly SB1176 Enrolled -80- LRB9205953SMdv 1 payments shall be credited against the final tax liability of 2 the self-assessing purchaser's return for that month. An 3 outstanding credit approved by the Department or a credit 4 memorandum issued by the Department arising from the 5 self-assessing purchaser's overpayment of the self-assessing 6 purchaser's final tax liability for any month may be applied 7 to reduce the amount of any subsequent quarter-monthly 8 payment or credited against the final tax liability of such 9 self-assessing purchaser's return for any subsequent month. 10 If any quarter-monthly payment is not paid at the time or in 11 the amount required by this Section, such person shall be 12 liable for penalty and interest on the difference between the 13 minimum amount due as a payment and the amount of such 14 payment actually and timely paid, except insofar as such 15 person has previously made payments for that month to the 16 Department in excess of the minimum payments previously due. 17 If the Director finds that the information required for 18 the making of an accurate return cannot reasonably be 19 compiled by a self-assessing purchaser within 15 days after 20 the close of the calendar month for which a return is to be 21 made, the Director may grant an extension of time for the 22 filing of such return for a period of not to exceed 31 23 calendar days. The granting of such an extension may be 24 conditioned upon the deposit by such self-assessing purchaser 25 with the Department of an amount of money not exceeding the 26 amount estimated by the Director to be due with the return so 27 extended. All such deposits shall be credited against such 28 self-assessing purchaser's liabilities under this Law. If 29 the deposit exceeds such self-assessing purchaser's present 30 and probable future liabilities under this Law, the 31 Department shall issue to such self-assessing purchaser a 32 credit memorandum, which may be assigned by such 33 self-assessing purchaser to a similar person under this Law, 34 in accordance with reasonable rules and regulations to be SB1176 Enrolled -81- LRB9205953SMdv 1 prescribed by the Department. 2 The self-assessing purchaser making the return provided 3 for in this Section shall, at the time of making such return, 4 pay to the Department the amount of tax imposed by this Law. 5 Until October 1, 2002, a self-assessing purchaser who has 6 an average monthly tax liability of $10,000 or more shall 7 make all payments required by rules of the Department by 8 electronic funds transfer. The term "average monthly tax 9 liability" shall be the sum of the self-assessing 10 purchaser's liabilities under this Law for the immediately 11 preceding calendar year divided by 12. Beginning on October 12 1, 2002, a taxpayer who has a tax liability in the amount set 13 forth in subsection (b) of Section 2505-210 of the Department 14 of Revenue Law shall make all payments required by rules of 15 the Department by electronic funds transfer. Any 16 self-assessing purchaser not required to make payments by 17 electronic funds transfer may make payments by electronic 18 funds transfer with the permission of the Department. All 19 self-assessing purchasers required to make payments by 20 electronic funds transfer and any self-assessing purchasers 21 authorized to voluntarily make payments by electronic funds 22 transfer shall make those payments in the manner authorized 23 by the Department. 24 Each month the Department shall pay into the Public 25 Utility Fund in the State treasury an amount determined by 26 the Director to be equal to 3.0% of the funds received by the 27 Department pursuant to this Section. The remainder of all 28 moneys received by the Department under this Section shall be 29 paid into the General Revenue Fund in the State treasury. 30 (Source: P.A. 90-561, eff. 8-1-98; 91-357, eff. 7-29-99.) 31 Section 40. The Counties Code is amended by changing 32 Sections 3-5018, 3-9005, and 4-12002 as follows: SB1176 Enrolled -82- LRB9205953SMdv 1 (55 ILCS 5/3-5018) (from Ch. 34, par. 3-5018) 2 (Text of Section before amendment by P.A. 91-893) 3 Sec. 3-5018. Fees. The recorder elected as provided for 4 in this Division shall receive such fees as are or may be 5 provided for him by law, in case of provision therefor: 6 otherwise he shall receive the same fees as are or may be 7 provided in this Section, except when increased by county 8 ordinance pursuant to the provisions of this Section, to be 9 paid to the county clerk for his services in the office of 10 recorder for like services. No filing fee shall be charged 11 for providing informational copies of financing statements to 12 the recorder pursuant to subsection (8) of Section 9-403 of 13 the Uniform Commercial Code. 14 For recording deeds or other instruments $12 for the 15 first 4 pages thereof, plus $1 for each additional page 16 thereof, plus $1 for each additional document number therein 17 noted. The aggregate minimum fee for recording any one 18 instrument shall not be less than $12. 19 For recording deeds or other instruments wherein the 20 premises affected thereby are referred to by document number 21 and not by legal description a fee of $1 in addition to that 22 hereinabove referred to for each document number therein 23 noted. 24 For recording assignments of mortgages, leases or liens 25 $12 for the first 4 pages thereof, plus $1 for each 26 additional page thereof. However, except for leases and 27 liens pertaining to oil, gas and other minerals, whenever a 28 mortgage, lease or lien assignment assigns more than one 29 mortgage, lease or lien document, a $7 fee shall be charged 30 for the recording of each such mortgage, lease or lien 31 document after the first one. 32 For recording maps or plats of additions or subdivisions 33 approved by the county or municipality (including the 34 spreading of the same of record in map case or other proper SB1176 Enrolled -83- LRB9205953SMdv 1 books) or plats of condominiums $50 for the first page, plus 2 $1 for each additional page thereof except that in the case 3 of recording a single page, legal size 8 1/2 x 14, plat of 4 survey in which there are no more than two lots or parcels of 5 land, the fee shall be $12. In each county where such maps 6 or plats are to be recorded, the recorder may require the 7 same to be accompanied by such number of exact, true and 8 legible copies thereof as the recorder deems necessary for 9 the efficient conduct and operation of his office. 10 For certified copies of records the same fees as for 11 recording, but in no case shall the fee for a certified copy 12 of a map or plat of an addition, subdivision or otherwise 13 exceed $10. 14 Each certificate of such recorder of the recording of the 15 deed or other writing and of the date of recording the same 16 signed by such recorder, shall be sufficient evidence of the 17 recording thereof, and such certificate including the 18 indexing of record, shall be furnished upon the payment of 19 the fee for recording the instrument, and no additional fee 20 shall be allowed for the certificate or indexing. 21 The recorder shall charge an additional fee, in an amount 22 equal to the fee otherwise provided by law, for recording a 23 document (other than a document filed under the Plat Act or 24 the Uniform Commercial Code) that does not conform to the 25 following standards: 26 (1) The document shall consist of one or more 27 individual sheets measuring 8.5 inches by 11 inches, not 28 permanently bound and not a continuous form. Graphic 29 displays accompanying a document to be recorded that 30 measure up to 11 inches by 17 inches shall be recorded 31 without charging an additional fee. 32 (2) The document shall be legibly printed in black 33 ink, by hand, type, or computer. Signatures and dates 34 may be in contrasting colors if they will reproduce SB1176 Enrolled -84- LRB9205953SMdv 1 clearly. 2 (3) The document shall be on white paper of not 3 less than 20-pound weight and shall have a clean margin 4 of at least one-half inch on the top, the bottom, and 5 each side. Margins may be used for non-essential 6 notations that will not affect the validity of the 7 document, including but not limited to form numbers, page 8 numbers, and customer notations. 9 (4) The first page of the document shall contain a 10 blank space, measuring at least 3 inches by 5 inches, 11 from the upper right corner. 12 (5) The document shall not have any attachment 13 stapled or otherwise affixed to any page. 14 A document that does not conform to these standards shall not 15 be recorded except upon payment of the additional fee 16 required under this paragraph. This paragraph, as amended by 17 this amendatory Act of 1995, applies only to documents dated 18 after the effective date of this amendatory Act of 1995. 19 The county board of any county may provide for an 20 additional charge of $3 for filing every instrument, paper, 21 or notice for record, in order to defray the cost of 22 converting the county recorder's document storage system to 23 computers or micrographics. 24 A special fund shall be set up by the treasurer of the 25 county and such funds collected pursuant to Public Act 26 83-1321 shall be used solely for a document storage system to 27 provide the equipment, materials and necessary expenses 28 incurred to help defray the costs of implementing and 29 maintaining such a document records system. 30 The county board of any county that provides and 31 maintains a countywide map through a Geographic Information 32 System (GIS) may provide for an additional charge of $3 for 33 filing every instrument, paper, or notice for record in order 34 to defray the cost of implementing or maintaining the SB1176 Enrolled -85- LRB9205953SMdv 1 county's Geographic Information System. Of that amount, $2 2 must be deposited into a special fund set up by the treasurer 3 of the county, and any moneys collected pursuant to this 4 amendatory Act of the 91st General Assembly and deposited 5 into that fund must be used solely for the equipment, 6 materials, and necessary expenses incurred in implementing 7 and maintaining a Geographic Information System. The 8 remaining $1 must be deposited into the recorder's special 9 funds created under Section 3-5005.4. The recorder may, in 10 his or her discretion, use moneys in the funds created under 11 Section 3-5005.4 to defray the cost of implementing or 12 maintaining the county's Geographic Information System. 13 The foregoing fees allowed by this Section are the 14 maximum fees that may be collected from any officer, agency, 15 department or other instrumentality of the State. The county 16 board may, however, by ordinance, increase the fees allowed 17 by this Section and collect such increased fees from all 18 persons and entities other than officers, agencies, 19 departments and other instrumentalities of the State if the 20 increase is justified by an acceptable cost study showing 21 that the fees allowed by this Section are not sufficient to 22 cover the cost of providing the service. Regardless of any 23 other provision in this Section, the maximum fee that may be 24 collected from the Department of Revenue for filing or 25 indexing a lien, certificate of lien release or 26 subordination, or any other type of notice or other 27 documentation affecting or concerning a lien is $5. 28 Regardless of any other provision in this Section, the 29 maximum fee that may be collected from the Department of 30 Revenue for indexing each additional name in excess of one 31 for any lien, certificate of lien release or subordination, 32 or any other type of notice or other documentation affecting 33 or concerning a lien is $1. 34 A statement of the costs of providing each service, SB1176 Enrolled -86- LRB9205953SMdv 1 program and activity shall be prepared by the county board. 2 All supporting documents shall be public record and subject 3 to public examination and audit. All direct and indirect 4 costs, as defined in the United States Office of Management 5 and Budget Circular A-87, may be included in the 6 determination of the costs of each service, program and 7 activity. 8 (Source: P.A. 90-300, eff. 1-1-98; 91-791, eff. 6-9-00; 9 91-886, eff. 1-1-01.) 10 (Text of Section after amendment by P.A. 91-893) 11 Sec. 3-5018. Fees. The recorder elected as provided for 12 in this Division shall receive such fees as are or may be 13 provided for him by law, in case of provision therefor: 14 otherwise he shall receive the same fees as are or may be 15 provided in this Section, except when increased by county 16 ordinance pursuant to the provisions of this Section, to be 17 paid to the county clerk for his services in the office of 18 recorder for like services. 19 For recording deeds or other instruments $12 for the 20 first 4 pages thereof, plus $1 for each additional page 21 thereof, plus $1 for each additional document number therein 22 noted. The aggregate minimum fee for recording any one 23 instrument shall not be less than $12. 24 For recording deeds or other instruments wherein the 25 premises affected thereby are referred to by document number 26 and not by legal description a fee of $1 in addition to that 27 hereinabove referred to for each document number therein 28 noted. 29 For recording assignments of mortgages, leases or liens 30 $12 for the first 4 pages thereof, plus $1 for each 31 additional page thereof. However, except for leases and 32 liens pertaining to oil, gas and other minerals, whenever a 33 mortgage, lease or lien assignment assigns more than one 34 mortgage, lease or lien document, a $7 fee shall be charged SB1176 Enrolled -87- LRB9205953SMdv 1 for the recording of each such mortgage, lease or lien 2 document after the first one. 3 For recording maps or plats of additions or subdivisions 4 approved by the county or municipality (including the 5 spreading of the same of record in map case or other proper 6 books) or plats of condominiums $50 for the first page, plus 7 $1 for each additional page thereof except that in the case 8 of recording a single page, legal size 8 1/2 x 14, plat of 9 survey in which there are no more than two lots or parcels of 10 land, the fee shall be $12. In each county where such maps 11 or plats are to be recorded, the recorder may require the 12 same to be accompanied by such number of exact, true and 13 legible copies thereof as the recorder deems necessary for 14 the efficient conduct and operation of his office. 15 For certified copies of records the same fees as for 16 recording, but in no case shall the fee for a certified copy 17 of a map or plat of an addition, subdivision or otherwise 18 exceed $10. 19 Each certificate of such recorder of the recording of the 20 deed or other writing and of the date of recording the same 21 signed by such recorder, shall be sufficient evidence of the 22 recording thereof, and such certificate including the 23 indexing of record, shall be furnished upon the payment of 24 the fee for recording the instrument, and no additional fee 25 shall be allowed for the certificate or indexing. 26 The recorder shall charge an additional fee, in an amount 27 equal to the fee otherwise provided by law, for recording a 28 document (other than a document filed under the Plat Act or 29 the Uniform Commercial Code) that does not conform to the 30 following standards: 31 (1) The document shall consist of one or more 32 individual sheets measuring 8.5 inches by 11 inches, not 33 permanently bound and not a continuous form. Graphic 34 displays accompanying a document to be recorded that SB1176 Enrolled -88- LRB9205953SMdv 1 measure up to 11 inches by 17 inches shall be recorded 2 without charging an additional fee. 3 (2) The document shall be legibly printed in black 4 ink, by hand, type, or computer. Signatures and dates 5 may be in contrasting colors if they will reproduce 6 clearly. 7 (3) The document shall be on white paper of not 8 less than 20-pound weight and shall have a clean margin 9 of at least one-half inch on the top, the bottom, and 10 each side. Margins may be used for non-essential 11 notations that will not affect the validity of the 12 document, including but not limited to form numbers, page 13 numbers, and customer notations. 14 (4) The first page of the document shall contain a 15 blank space, measuring at least 3 inches by 5 inches, 16 from the upper right corner. 17 (5) The document shall not have any attachment 18 stapled or otherwise affixed to any page. 19 A document that does not conform to these standards shall not 20 be recorded except upon payment of the additional fee 21 required under this paragraph. This paragraph, as amended by 22 this amendatory Act of 1995, applies only to documents dated 23 after the effective date of this amendatory Act of 1995. 24 The county board of any county may provide for an 25 additional charge of $3 for filing every instrument, paper, 26 or notice for record, in order to defray the cost of 27 converting the county recorder's document storage system to 28 computers or micrographics. 29 A special fund shall be set up by the treasurer of the 30 county and such funds collected pursuant to Public Act 31 83-1321 shall be used solely for a document storage system to 32 provide the equipment, materials and necessary expenses 33 incurred to help defray the costs of implementing and 34 maintaining such a document records system. SB1176 Enrolled -89- LRB9205953SMdv 1 The county board of any county that provides and 2 maintains a countywide map through a Geographic Information 3 System (GIS) may provide for an additional charge of $3 for 4 filing every instrument, paper, or notice for record in order 5 to defray the cost of implementing or maintaining the 6 county's Geographic Information System. Of that amount, $2 7 must be deposited into a special fund set up by the treasurer 8 of the county, and any moneys collected pursuant to this 9 amendatory Act of the 91st General Assembly and deposited 10 into that fund must be used solely for the equipment, 11 materials, and necessary expenses incurred in implementing 12 and maintaining a Geographic Information System. The 13 remaining $1 must be deposited into the recorder's special 14 funds created under Section 3-5005.4. The recorder may, in 15 his or her discretion, use moneys in the funds created under 16 Section 3-5005.4 to defray the cost of implementing or 17 maintaining the county's Geographic Information System. 18 The foregoing fees allowed by this Section are the 19 maximum fees that may be collected from any officer, agency, 20 department or other instrumentality of the State. The county 21 board may, however, by ordinance, increase the fees allowed 22 by this Section and collect such increased fees from all 23 persons and entities other than officers, agencies, 24 departments and other instrumentalities of the State if the 25 increase is justified by an acceptable cost study showing 26 that the fees allowed by this Section are not sufficient to 27 cover the cost of providing the service. Regardless of any 28 other provision in this Section, the maximum fee that may be 29 collected from the Department of Revenue for filing or 30 indexing a lien, certificate of lien release or 31 subordination, or any other type of notice or other 32 documentation affecting or concerning a lien is $5. 33 Regardless of any other provision in this Section, the 34 maximum fee that may be collected from the Department of SB1176 Enrolled -90- LRB9205953SMdv 1 Revenue for indexing each additional name in excess of one 2 for any lien, certificate of lien release or subordination, 3 or any other type of notice or other documentation affecting 4 or concerning a lien is $1. 5 A statement of the costs of providing each service, 6 program and activity shall be prepared by the county board. 7 All supporting documents shall be public record and subject 8 to public examination and audit. All direct and indirect 9 costs, as defined in the United States Office of Management 10 and Budget Circular A-87, may be included in the 11 determination of the costs of each service, program and 12 activity. 13 (Source: P.A. 90-300, eff. 1-1-98; 91-791, eff. 6-9-00; 14 91-886, eff. 1-1-01; 91-893, eff. 7-1-01; revised 9-7-00.) 15 (55 ILCS 5/3-9005) (from Ch. 34, par. 3-9005) 16 Sec. 3-9005. Powers and duties of State's attorney. 17 (a) The duty of each State's attorney shall be: 18 (1) To commence and prosecute all actions, suits, 19 indictments and prosecutions, civil and criminal, in the 20 circuit court for his county, in which the people of the 21 State or county may be concerned. 22 (2) To prosecute all forfeited bonds and 23 recognizances, and all actions and proceedings for the 24 recovery of debts, revenues, moneys, fines, penalties and 25 forfeitures accruing to the State or his county, or to 26 any school district or road district in his county; also, 27 to prosecute all suits in his county against railroad or 28 transportation companies, which may be prosecuted in the 29 name of the People of the State of Illinois. 30 (3) To commence and prosecute all actions and 31 proceedings brought by any county officer in his official 32 capacity. 33 (4) To defend all actions and proceedings brought SB1176 Enrolled -91- LRB9205953SMdv 1 against his county, or against any county or State 2 officer, in his official capacity, within his county. 3 (5) To attend the examination of all persons 4 brought before any judge on habeas corpus, when the 5 prosecution is in his county. 6 (6) To attend before judges and prosecute charges 7 of felony or misdemeanor, for which the offender is 8 required to be recognized to appear before the circuit 9 court, when in his power so to do. 10 (7) To give his opinion, without fee or reward, to 11 any county officer in his county, upon any question or 12 law relating to any criminal or other matter, in which 13 the people or the county may be concerned. 14 (8) To assist the attorney general whenever it may 15 be necessary, and in cases of appeal from his county to 16 the Supreme Court, to which it is the duty of the 17 attorney general to attend, he shall furnish the attorney 18 general at least 10 days before such is due to be filed, 19 a manuscript of a proposed statement, brief and argument 20 to be printed and filed on behalf of the people, prepared 21 in accordance with the rules of the Supreme Court. 22 However, if such brief, argument or other document is due 23 to be filed by law or order of court within this 10 day 24 period, then the State's attorney shall furnish such as 25 soon as may be reasonable. 26 (9) To pay all moneys received by him in trust, 27 without delay, to the officer who by law is entitled to 28 the custody thereof. 29 (10) To notify, by first class mail, complaining 30 witnesses of the ultimate disposition of the cases 31 arising from an indictment or an information. 32 (11) To perform such other and further duties as 33 may, from time to time, be enjoined on him by law. 34 (12) To appear in all proceedings by collectors of SB1176 Enrolled -92- LRB9205953SMdv 1 taxes against delinquent taxpayers for judgments to sell 2 real estate, and see that all the necessary preliminary 3 steps have been legally taken to make the judgment legal 4 and binding. 5 (b) The State's Attorney of each county shall have 6 authority to appoint one or more special investigators to 7 serve subpoenas, make return of process and conduct 8 investigations which assist the State's Attorney in the 9 performance of his duties. A special investigator shall not 10 carry firearms except with permission of the State's Attorney 11 and only while carrying appropriate identification indicating 12 his employment and in the performance of his assigned duties. 13 Subject to the qualifications set forth in this 14 subsection, special investigators shall be peace officers and 15 shall have all the powers possessed by investigators under 16 the State's Attorneys Appellate Prosecutor's Act. 17 No special investigator employed by the State's Attorney 18 shall have peace officer status or exercise police powers 19 unless he or she successfully completes the basic police 20 training course mandated and approved by the Illinois Law 21 Enforcement Training Standards Board or such board waives the 22 training requirement by reason of the special investigator's 23 prior law enforcement experience or training or both. Any 24 State's Attorney appointing a special investigator shall 25 consult with all affected local police agencies, to the 26 extent consistent with the public interest, if the special 27 investigator is assigned to areas within that agency's 28 jurisdiction. 29 Before a person is appointed as a special investigator, 30 his fingerprints shall be taken and transmitted to the 31 Department of State Police. The Department shall examine its 32 records and submit to the State's Attorney of the county in 33 which the investigator seeks appointment any conviction 34 information concerning the person on file with the SB1176 Enrolled -93- LRB9205953SMdv 1 Department. No person shall be appointed as a special 2 investigator if he has been convicted of a felony or other 3 offense involving moral turpitude. A special investigator 4 shall be paid a salary and be reimbursed for actual expenses 5 incurred in performing his assigned duties. The county board 6 shall approve the salary and actual expenses and appropriate 7 the salary and expenses in the manner prescribed by law or 8 ordinance. 9 (c) The State's Attorney may request and receive from 10 employers, labor unions, telephone companies, and utility 11 companies location information concerning putative fathers 12 and noncustodial parents for the purpose of establishing a 13 child's paternity or establishing, enforcing, or modifying a 14 child support obligation. In this subsection, "location 15 information" means information about (i) the physical 16 whereabouts of a putative father or noncustodial parent, (ii) 17 the putative father or noncustodial parent's employer, or 18 (iii) the salary, wages, and other compensation paid and the 19 health insurance coverage provided to the putative father or 20 noncustodial parent by the employer of the putative father or 21 noncustodial parent or by a labor union of which the putative 22 father or noncustodial parent is a member. 23 (d) For each State fiscal year, the State's Attorney of 24 Cook County shall appear before the General Assembly and 25 request appropriations to be made from the Capital Litigation 26 Trust Fund to the State Treasurer for the purpose of 27 providing assistance in the prosecution of capital cases in 28 Cook County. The State's Attorney may appear before the 29 General Assembly at other times during the State's fiscal 30 year to request supplemental appropriations from the Trust 31 Fund to the State Treasurer. 32 (e) The State's Attorney shall have the authority to 33 enter into a written agreement with the Department of Revenue 34 for pursuit of civil liability under Section 17-1a of the SB1176 Enrolled -94- LRB9205953SMdv 1 Criminal Code of 1961 against persons who have issued to the 2 Department checks or other orders in violation of the 3 provisions of paragraph (d) of subsection (B) of Section 17-1 4 of the Criminal Code of 1961, with the Department to retain 5 the amount owing upon the dishonored check or order along 6 with the dishonored check fee imposed under the Uniform 7 Penalty and Interest Act, with the balance of damages, fees, 8 and costs collected under Section 17-1a of the Criminal Code 9 of 1961 to be retained by the State's Attorney. The 10 agreement shall not affect the allocation of fines and costs 11 imposed in any criminal prosecution. 12 (Source: P.A. 91-589, eff. 1-1-00.) 13 (55 ILCS 5/4-12002) (from Ch. 34, par. 4-12002) 14 Sec. 4-12002. Fees of recorder in third class counties. 15 The fees of the recorder in counties of the third class for 16 recording deeds or other instruments in writing and maps of 17 plats of additions, subdivisions or otherwise, and for 18 certifying copies of records, shall be paid in advance and 19 shall be as follows: 20 For recording deeds or other instruments $20 for the 21 first 2 pages thereof, plus $2 for each additional page 22 thereof. The aggregate minimum fee for recording any one 23 instrument shall not be less than $20. 24 For recording deeds or other instruments wherein the 25 premises affected thereby are referred to by document number 26 and not by legal description the recorder shall charge a fee 27 of $4 in addition to that hereinabove referred to for each 28 document number therein noted. 29 For recording deeds or other instruments wherein more 30 than one tract, parcel or lot is described and such 31 additional tract, or tracts, parcel or parcels, lot or lots 32 is or are described therein as falling in a separate or 33 different addition or subdivision the recorder shall charge SB1176 Enrolled -95- LRB9205953SMdv 1 as an additional fee, to that herein provided, the sum of $2 2 for each additional addition or subdivision referred to in 3 such deed or instrument. 4 For recording maps or plats of additions, subdivisions or 5 otherwise (including the spreading of the same of record in 6 well bound books) $100 plus $2 for each tract, parcel or lot 7 contained therein. 8 For certified copies of records the same fees as for 9 recording, but in no case shall the fee for a certified copy 10 of a map or plat of an addition, subdivision or otherwise 11 exceed $200. 12 For filing of each release of any chattel mortgage or 13 trust deed which has been filed but not recorded and for 14 indexing the same in the book to be kept for that purpose 15 $10. 16 For processing the sworn or affirmed statement required 17 for filing a deed or assignment of a beneficial interest in a 18 land trust in accordance with Section 3-5020 of this Code, 19 $2. 20 The recorder shall charge an additional fee, in an amount 21 equal to the fee otherwise provided by law, for recording a 22 document (other than a document filed under the Plat Act or 23 the Uniform Commercial Code) that does not conform to the 24 following standards: 25 (1) The document shall consist of one or more 26 individual sheets measuring 8.5 inches by 11 inches, not 27 permanently bound and not a continuous form. Graphic 28 displays accompanying a document to be recorded that 29 measure up to 11 inches by 17 inches shall be recorded 30 without charging an additional fee. 31 (2) The document shall be legibly printed in black 32 ink, by hand, type, or computer. Signatures and dates 33 may be in contrasting colors if they will reproduce 34 clearly. SB1176 Enrolled -96- LRB9205953SMdv 1 (3) The document shall be on white paper of not 2 less than 20-pound weight and shall have a clean margin 3 of at least one-half inch on the top, the bottom, and 4 each side. Margins may be used only for non-essential 5 notations that will not affect the validity of the 6 document, including but not limited to form numbers, page 7 numbers, and customer notations. 8 (4) The first page of the document shall contain a 9 blank space, measuring at least 3 inches by 5 inches, 10 from the upper right corner. 11 (5) The document shall not have any attachment 12 stapled or otherwise affixed to any page. 13 A document that does not conform to these standards shall not 14 be recorded except upon payment of the additional fee 15 required under this paragraph. This paragraph, as amended by 16 this amendatory Act of 1995, applies only to documents dated 17 after the effective date of this amendatory Act of 1995. 18 The fee requirements of this Section apply to units of 19 local government and school districts. 20 Regardless of any other provision in this Section, the 21 maximum fee that may be collected from the Department of 22 Revenue for filing or indexing a lien, certificate of lien 23 release or subordination, or any other type of notice or 24 other documentation affecting or concerning a lien is $5. 25 Regardless of any other provision in this Section, the 26 maximum fee that may be collected from the Department of 27 Revenue for indexing each additional name in excess of one 28 for any lien, certificate of lien release or subordination, 29 or any other type of notice or other documentation affecting 30 or concerning a lien is $1. 31 (Source: P.A. 88-691, eff. 1-24-95; 89-160, eff. 7-19-95.) 32 Section 95. No acceleration or delay. Where this Act 33 makes changes in a statute that is represented in this Act by SB1176 Enrolled -97- LRB9205953SMdv 1 text that is not yet or no longer in effect (for example, a 2 Section represented by multiple versions), the use of that 3 text does not accelerate or delay the taking effect of (i) 4 the changes made by this Act or (ii) provisions derived from 5 any other Public Act. 6 Section 99. Effective date. This Act takes effect on 7 January 1, 2002. SB1176 Enrolled -98- LRB9205953SMdv 1 INDEX 2 Statutes amended in order of appearance 3 20 ILCS 2505/2505-210 was 20 ILCS 2505/39c-1 4 20 ILCS 2505/2505-400 was 20 ILCS 2505/39b49 5 35 ILCS 5/601.1 Ch. 120, par. 6-601.1 6 35 ILCS 105/9 from Ch. 120, par. 439.9 7 35 ILCS 110/9 from Ch. 120, par. 439.39 8 35 ILCS 115/9 from Ch. 120, par. 439.109 9 35 ILCS 120/3 from Ch. 120, par. 442 10 35 ILCS 640/2-9 11 35 ILCS 640/2-11 12 55 ILCS 5/3-5018 from Ch. 34, par. 3-5018 13 55 ILCS 5/3-9005 from Ch. 34, par. 3-9005 14 55 ILCS 5/4-12002 from Ch. 34, par. 4-12002