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| Public Act 101-0636 | ||||
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AN ACT concerning finance.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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ARTICLE 1. SHORT TITLE; PURPOSE | ||||
Section 1-1. Short title. This Act may be cited as the | ||||
FY2021 Budget Implementation Act. | ||||
Section 1-5. Purpose. It is the purpose of this Act to make | ||||
changes in State programs that are necessary to implement the | ||||
State budget for Fiscal Year 2021. | ||||
ARTICLE 3. EXECUTIVE CHAPTER AMENDATORY PROVISIONS | ||||
Section 3-5. The Illinois Administrative Procedure Act is | ||||
amended by adding Sections 5-45.1 and 5-45.2 as follows: | ||||
(5 ILCS 100/5-45.1 new) | ||||
Sec. 5-45.1. Emergency rulemaking; Local Coronavirus | ||||
Urgent Remediation Emergency (or Local CURE) Support Program. | ||||
To provide for the expeditious and timely implementation of the | ||||
Local Coronavirus Urgent Remediation Emergency (or Local CURE) | ||||
Support Program, emergency rules implementing the Local | ||||
Coronavirus Urgent Remediation Emergency (or Local CURE) | ||||
Support Program may be adopted in accordance with Section 5-45 | ||
by the Department of Commerce and Economic Opportunity. The | ||
adoption of emergency rules authorized by Section 5-45 and this | ||
Section is deemed to be necessary for the public interest, | ||
safety, and welfare. | ||
This Section is repealed on January 1, 2026. | ||
(5 ILCS 100/5-45.2 new) | ||
Sec. 5-45.2. Emergency rulemaking; Grants to local tourism | ||
and convention bureaus. To provide for the expeditious and | ||
timely implementation of the changes made to Section 605-705 of | ||
the Department of Commerce and Economic Opportunity Law of the | ||
Civil Administrative Code of Illinois by this amendatory Act of | ||
the 101st General Assembly, emergency rules implementing the | ||
changes made to Section 605-705 of the Department of Commerce | ||
and Economic Opportunity Law of the Civil Administrative Code | ||
of Illinois by this amendatory Act of the 101st General | ||
Assembly may be adopted in accordance with Section 5-45 by the | ||
Department of Commerce and Economic Opportunity. The adoption | ||
of emergency rules authorized by Section 5-45 and this Section | ||
is deemed to be necessary for the public interest, safety, and | ||
welfare. | ||
This Section is repealed on January 1, 2026. | ||
Section 3-10. The Department of Commerce and Economic | ||
Opportunity Law of the Civil Administrative Code of Illinois is | ||
amended by changing Sections 605-705 and 605-707 and by adding | ||
Section 605-1045 as follows:
| ||
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
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Sec. 605-705. Grants to local tourism and convention | ||
bureaus.
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(a) To establish a grant program for local tourism and
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convention bureaus. The Department will develop and implement a | ||
program
for the use of funds, as authorized under this Act, by | ||
local tourism and
convention bureaus. For the purposes of this | ||
Act,
bureaus eligible to receive funds are those local tourism | ||
and
convention bureaus that are (i) either units of local | ||
government or
incorporated as not-for-profit organizations; | ||
(ii) in legal existence
for a minimum of 2 years before July 1, | ||
2001; (iii) operating with a
paid, full-time staff whose sole | ||
purpose is to promote tourism in the
designated service area; | ||
and (iv) affiliated with one or more
municipalities or counties | ||
that support the bureau with local hotel-motel
taxes. After | ||
July 1, 2001, bureaus requesting certification in
order to | ||
receive funds for the first time must be local tourism and
| ||
convention bureaus that are (i) either units of local | ||
government or
incorporated as not-for-profit organizations; | ||
(ii) in legal existence
for a minimum of 2 years before the | ||
request for certification; (iii)
operating with a paid, | ||
full-time staff whose sole purpose is to promote
tourism in the | ||
designated service area; and (iv) affiliated with
multiple | ||
municipalities or counties that support the bureau with local
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hotel-motel taxes. Each bureau receiving funds under this Act | ||
will be
certified by the Department as the designated recipient | ||
to serve an area of
the State.
Notwithstanding the criteria set | ||
forth in this subsection (a), or any rule
adopted under this | ||
subsection (a), the Director of the Department may
provide for | ||
the award of grant funds to one or more entities if in the
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Department's judgment that action is necessary in order to | ||
prevent a loss of
funding critical to promoting tourism in a | ||
designated geographic area of the
State.
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(b) To distribute grants to local tourism and convention | ||
bureaus from
appropriations made from the Local Tourism Fund | ||
for that purpose. Of the
amounts appropriated annually to the | ||
Department for expenditure under this
Section prior to July 1, | ||
2011, one-third of those monies shall be used for grants to | ||
convention and
tourism bureaus in cities with a population | ||
greater than 500,000. The
remaining two-thirds of the annual | ||
appropriation prior to July 1, 2011 shall be used for grants to
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convention and tourism bureaus in the
remainder of the State, | ||
in accordance with a formula based upon the
population served. | ||
Of the amounts appropriated annually to the Department for | ||
expenditure under this Section beginning July 1, 2011, 18% of | ||
such moneys shall be used for grants to convention and tourism | ||
bureaus in cities with a population greater than 500,000. Of | ||
the amounts appropriated annually to the Department for | ||
expenditure under this Section beginning July 1, 2011, 82% of | ||
such moneys shall be used for grants to convention bureaus in | ||
the remainder of the State, in accordance with a formula based | ||
upon the population served. The Department may reserve up to 3% | ||
of total
local tourism funds available for costs of | ||
administering the program to conduct audits of grants, to | ||
provide incentive funds to
those
bureaus that will conduct | ||
promotional activities designed to further the
Department's | ||
statewide advertising campaign, to fund special statewide
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promotional activities, and to fund promotional activities | ||
that support an
increased use of the State's parks or historic | ||
sites. The Department shall require that any convention and | ||
tourism bureau receiving a grant under this Section that | ||
requires matching funds shall provide matching funds equal to | ||
no less than 50% of the grant amount except that in Fiscal Year | ||
2021, the Department shall require that any convention and | ||
tourism bureau receiving a grant under this Section that | ||
requires matching funds shall provide matching funds equal to | ||
no less than 25% of the grant amount. During fiscal year 2013, | ||
the Department shall reserve $2,000,000 of the available local | ||
tourism funds for appropriation to the Historic Preservation | ||
Agency for the operation of the Abraham Lincoln Presidential | ||
Library and Museum and State historic sites. | ||
To provide for the expeditious and timely implementation of | ||
the changes made by this amendatory Act of the 101st General | ||
Assembly, emergency rules to implement the changes made by this | ||
amendatory Act of the 101st General Assembly may be adopted by | ||
the Department subject to the provisions of Section 5-45 of the | ||
Illinois Administrative Procedure Act.
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(Source: P.A. 100-678, eff. 8-3-18.)
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(20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
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Sec. 605-707. International Tourism Program.
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(a) The Department of Commerce and Economic Opportunity | ||
must establish a
program for international tourism. The | ||
Department shall develop and
implement the program on January | ||
1, 2000 by rule. As part of the program, the
Department may | ||
work in cooperation with local convention and tourism bureaus
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in Illinois in the coordination of international tourism | ||
efforts at the State
and local level. The
Department may (i)
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work in cooperation with local convention and tourism bureaus | ||
for efficient use
of their international tourism marketing
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resources, (ii) promote
Illinois in international meetings and | ||
tourism markets, (iii) work with
convention and tourism bureaus | ||
throughout the State to increase the number of
international | ||
tourists to Illinois, (iv) provide training,
research, | ||
technical support, and grants to certified convention and
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tourism bureaus, (v) provide staff, administration, and | ||
related support
required to manage the programs under this | ||
Section, and (vi) provide grants
for the development of or the | ||
enhancement of
international tourism
attractions.
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(b) The Department shall make grants for expenses related | ||
to international
tourism and pay for the staffing,
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administration, and related support from the International
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Tourism Fund, a special fund created in the State Treasury. Of | ||
the amounts
deposited into the Fund in fiscal year 2000 after | ||
January 1, 2000 through fiscal year 2011, 55% shall be
used for | ||
grants to convention and tourism bureaus in Chicago (other than | ||
the
City of Chicago's Office of Tourism) and 45% shall be used | ||
for development of
international tourism in areas outside of | ||
Chicago. Of the amounts
deposited into the Fund in fiscal year | ||
2001 and thereafter, 55% shall be used
for grants to convention | ||
and tourism bureaus in Chicago, and of that amount not
less | ||
than
27.5% shall be used
for
grants to convention and tourism | ||
bureaus in Chicago other than the
City of Chicago's Office of | ||
Tourism, and 45%
shall be
used for administrative expenses and | ||
grants authorized under this Section and
development of | ||
international tourism in areas outside of Chicago, of which not
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less than $1,000,000
shall be used annually to make grants to | ||
convention and tourism bureaus in
cities other than Chicago | ||
that demonstrate their international tourism appeal
and | ||
request to develop or expand their international tourism | ||
marketing
program, and may also be used to provide grants under | ||
item (vi) of subsection
(a) of
this Section. All of the amounts | ||
deposited into the Fund in fiscal year 2012 and thereafter | ||
shall be used for administrative expenses and grants authorized | ||
under this Section and development of international tourism in | ||
areas outside of Chicago, of which not less than $1,000,000 | ||
shall be used annually to make grants to convention and tourism | ||
bureaus in cities other than Chicago that demonstrate their | ||
international tourism appeal and request to develop or expand | ||
their international tourism marketing program, and may also be | ||
used to provide grants under item (vi) of subsection (a) of | ||
this Section. Amounts appropriated to the State Comptroller for | ||
administrative expenses and grants authorized by the Illinois | ||
Global Partnership Act are payable from the International | ||
Tourism Fund.
For Fiscal Year 2021 only, the administrative | ||
expenses by the Department and the grants to convention and | ||
visitors bureaus outside the City of Chicago may be expended | ||
for the general purposes of promoting conventions and tourism.
| ||
(c) A convention and tourism bureau is eligible to receive | ||
grant moneys
under this Section if the bureau is certified to | ||
receive funds under Title 14
of the Illinois Administrative | ||
Code, Section 550.35. To be eligible for a
grant, a convention | ||
and tourism bureau must provide matching funds equal to the
| ||
grant amount. The Department shall require that any convention | ||
and tourism bureau receiving a grant under this Section that | ||
requires matching funds shall provide matching funds equal to | ||
no less than 50% of the grant amount. In certain
circumstances | ||
as determined by the Director of Commerce and Economic | ||
Opportunity,
however, the City of
Chicago's
Office of Tourism | ||
or any other convention and tourism bureau
may provide
matching | ||
funds equal to no less than 50% of the grant amount to be
| ||
eligible to
receive
the grant.
One-half of this 50% may be | ||
provided through in-kind contributions.
Grants received by the | ||
City of Chicago's Office of Tourism and by convention
and | ||
tourism bureaus in Chicago may be expended for the general | ||
purposes of
promoting conventions and tourism.
| ||
(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12; | ||
98-252, eff. 8-9-13.)
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(20 ILCS 605/605-1045 new) | ||
Sec. 605-1045. Local Coronavirus Urgent Remediation | ||
Emergency (or Local CURE) Support Program. | ||
(a) Purpose. The Department may receive, directly or | ||
indirectly, federal funds from the Coronavirus Relief Fund | ||
provided to the State pursuant to Section 5001 of the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act to | ||
provide financial support to units of local government for | ||
purposes authorized by Section 5001 of the federal Coronavirus | ||
Aid, Relief, and Economic Security (CARES) Act and related | ||
federal guidance. Upon receipt of such funds, and | ||
appropriations for their use, the Department shall administer a | ||
Local Coronavirus Urgent Remediation Emergency (or Local CURE) | ||
Support Program to provide financial support to units of local | ||
government that have incurred necessary expenditures due to the | ||
COVID-19 public health emergency. The Department shall provide | ||
by rule the administrative framework for the Local CURE Support | ||
Program. | ||
(b) Allocations. A portion of the funds appropriated for | ||
the Local CURE Support Program may be allotted to | ||
municipalities and counties based on proportionate population. | ||
Units of local government, or portions thereof, located within | ||
the five Illinois counties that received direct allotments from | ||
the federal Coronavirus Relief Fund will not be included in the | ||
support program allotments. The Department may establish other | ||
administrative procedures for providing financial support to | ||
units of local government. Appropriated funds may be used for | ||
administration of the support program, including the hiring of | ||
a service provider to assist with coordination and | ||
administration. | ||
(c) Administrative Procedures. The Department may | ||
establish administrative procedures for the support program, | ||
including any application procedures, grant agreements, | ||
certifications, payment methodologies, and other | ||
accountability measures that may be imposed upon recipients of | ||
funds under the grant program. Financial support may be | ||
provided in the form of grants or in the form of expense | ||
reimbursements for disaster-related expenditures. The | ||
emergency rulemaking process may be used to promulgate the | ||
initial rules of the grant program. | ||
(d) Definitions. As used in this Section: | ||
(1) "COVID-19" means the novel coronavirus virus | ||
disease deemed COVID-19 by the World Health Organization on | ||
February 11, 2020. | ||
(2) "Local government" or "unit of local government" | ||
means any unit of local government as defined in Article | ||
VII, Section 1 of the Illinois Constitution. | ||
(3) "Third party administrator" means a service | ||
provider selected by the Department to provide operational | ||
assistance with the administration of the support program. | ||
(e) Powers of the Department. The Department has the power | ||
to: | ||
(1) Provide financial support to eligible units of | ||
local government with funds appropriated from the Local | ||
Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||
to cover necessary costs incurred due to the COVID-19 | ||
public health emergency that are eligible to be paid using | ||
federal funds from the Coronavirus Relief Fund. | ||
(2) Enter into agreements, accept funds, issue grants | ||
or expense reimbursements, and engage in cooperation with | ||
agencies of the federal government and units of local | ||
governments to carry out the purposes of this support | ||
program, and to use funds appropriated from the Local | ||
Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||
fund upon such terms and conditions as may be established | ||
by the federal government and the Department. | ||
(3) Enter into agreements with third-party | ||
administrators to assist the state with operational | ||
assistance and administrative functions related to review | ||
of documentation and processing of financial support | ||
payments to units of local government. | ||
(4) Establish applications, notifications, contracts, | ||
and procedures and adopt rules deemed necessary and | ||
appropriate to carry out the provisions of this Section. To | ||
provide for the expeditious and timely implementation of | ||
this Act, emergency rules to implement any provision of | ||
this Section may be adopted by the Department subject to | ||
the provisions of Section 5-45 of the Illinois | ||
Administrative Procedure Act. | ||
(5) Provide staff, administration, and related support | ||
required to manage the support program and pay for the | ||
staffing, administration, and related support with funds | ||
appropriated from the Local Coronavirus Urgent Remediation | ||
Emergency (Local CURE) Fund. | ||
(6) Exercise such other powers as are necessary or | ||
incidental to the foregoing. | ||
(f) Local CURE Financial Support to Local Governments.
The | ||
Department is authorized to provide financial support to | ||
eligible units of local government including, but not limited | ||
to, certified local health departments for necessary costs | ||
incurred due to the COVID-19 public health emergency that are | ||
eligible to be paid using federal funds from the Coronavirus | ||
Relief Fund. | ||
(1) Financial support funds may be used by a unit of | ||
local government only for payment of costs that: (i) are | ||
necessary expenditures incurred due to the public health | ||
emergency of COVID-19; (ii) were not accounted for in the | ||
most recent budget approved as of March 27, 2020 for the | ||
unit of local government; and (iii) were incurred between | ||
March 1, 2020 and December 30, 2020. | ||
(2) A unit of local government receiving financial | ||
support funds under this program shall certify to the | ||
Department that it shall use the funds in accordance with | ||
the requirements of paragraph (1) and that any funds | ||
received but not used for such purposes shall be repaid to | ||
the Department. | ||
(3) The Department shall make the determination to | ||
provide financial support funds to a unit of local | ||
government on the basis of criteria established by the | ||
Department. | ||
Section 3-15. The Department of Human Services Act is | ||
amended by changing Section 10-25 as follows:
| ||
(20 ILCS 1305/10-25)
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Sec. 10-25. Women, Infants, and Children Nutrition | ||
Program.
| ||
(a) The Department shall
participate in the Women, Infants | ||
and Children Nutrition program of the
federal government to the | ||
maximum extent permitted by the federal
appropriation and | ||
allocation to the State of Illinois. In order to efficiently | ||
process electronically issued WIC benefits, the Department may | ||
use an account held outside of the state treasury for the | ||
deposit and issuance of WIC benefits. The Department
shall | ||
report quarterly to the Governor and the General
Assembly the | ||
status of obligations and expenditures of the WIC nutrition
| ||
program appropriation and make recommendations on actions | ||
necessary to
expend all available federal funds. Other | ||
appropriations and funds from
any public or private source in | ||
addition to federal funds may be used by
the Department for the | ||
purpose of maximum participation in
the WIC nutrition program.
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(b) The Department shall maintain a drug abuse education | ||
program for
participants in the Women, Infants and Children | ||
Nutrition Program.
The program shall include but need not be | ||
limited to (1) the
provision of information concerning the | ||
dangers of drug abuse and (2) the
referral of participants who | ||
are suspected drug abusers to drug abuse
clinics, treatment | ||
programs, counselors or other drug abuse treatment
providers.
| ||
(c) The Department shall cooperate with the Department of | ||
Public Health for
purposes of the smoking cessation program for | ||
participants in the Women,
Infants and Children Nutrition | ||
Program maintained by the Department of Public
Health under | ||
Section 2310-435 of the Department of Public
Health
Powers and | ||
Duties Law (20 ILCS 2310/2310-435).
| ||
(d) The Department may contract with any bank as defined by | ||
the Illinois
Banking Act to redeem bank drafts issued by the | ||
Department under the United
States Department of Agriculture | ||
Special Supplemental Food Program for
Women, Infants and | ||
Children (WIC). Any bank with which the Department has
entered | ||
into a contract to redeem bank drafts may receive, pursuant to | ||
an
appropriation to the Department, an initial advance and | ||
periodic payment of
funds for the Women, Infants and Children | ||
Program in amounts determined by
the Secretary. | ||
Notwithstanding any other law, such funds shall be retained
in | ||
a separate account by the bank. Any interest earned by monies | ||
in such
account shall accrue to the USDA Women, Infants and | ||
Children Fund and shall
be used exclusively for the redemption | ||
of bank drafts issued by the
Department. WIC program food funds | ||
received by the bank from the
Department shall be used | ||
exclusively for the redemption of bank drafts. The
bank shall | ||
not use such food funds, or interest accrued thereon, for any
| ||
other purpose including, but not limited to, reimbursement of
| ||
administrative expenses or payments of administrative fees due | ||
the bank
pursuant to its contract or contracts with the | ||
Department.
| ||
Such initial and periodic payments by the Department to the | ||
bank shall be
effected, pursuant to an appropriation, in an | ||
amount needed for the
redemption of bank drafts issued by the | ||
Department under the United States
Department of Agriculture | ||
Special Supplemental Food Program for Women,
Infants and | ||
Children in any initial or succeeding period. The State
| ||
Comptroller shall, upon presentation by the Secretary of | ||
adequate
certification of funds needed for redemption of bank | ||
drafts, promptly draw
a warrant payable to the bank for deposit | ||
to the separate account of the
bank. Such certification may be | ||
in magnetic tape or computer output form,
indicating the amount | ||
of the total payment made by the bank for the
redemption of | ||
bank drafts from funds provided to the bank under this Section.
| ||
The separate account of the bank established under this | ||
Section, any
payments to that account, and the use of such | ||
account and funds shall be
subject to (1) audit by the | ||
Department or a private contractor authorized by
the Department | ||
to conduct audits, including but not limited to
such audits as | ||
may be required by State law, (2) audit by the federal
| ||
government or a private contractor authorized by the federal | ||
government, and
(3) post audit pursuant to the Illinois State | ||
Auditing Act.
| ||
(e) The Department may include a program of lactation | ||
support services
as part of the benefits and services provided | ||
for pregnant and breast feeding
participants in the Women,
| ||
Infants and Children Nutrition Program. The program may include | ||
payment for
breast pumps, breast shields, or any supply deemed | ||
essential for the successful
maintenance of lactation, as well | ||
as lactation specialists who are registered
nurses, licensed
| ||
dietitians, or persons who have successfully completed a | ||
lactation
management training program.
| ||
(f) The Department shall coordinate the operation of the | ||
Women, Infants and
Children program with the Medicaid program | ||
by interagency agreement whereby
each program provides | ||
information about the services offered by the other to
| ||
applicants for services.
| ||
(Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)
| ||
Section 3-20. The Department of Labor Law of the
Civil | ||
Administrative Code of Illinois is amended by changing Section | ||
1505-210 as follows: | ||
(20 ILCS 1505/1505-210) | ||
Sec. 1505-210. Funds. The Department has the authority to | ||
apply for, accept, receive, expend, and administer on behalf of | ||
the State any grants, gifts, bequests, loans, indirect cost | ||
reimbursements, funds, or anything else of value made available | ||
to the Department from any source for assistance with outreach | ||
activities related to the Department's enforcement efforts and | ||
staffing assistance for boards and commissions under the | ||
purview of the Department. Any federal indirect cost | ||
reimbursements received by the Department pursuant to this | ||
Section shall be deposited into the Department of Labor Federal | ||
Indirect Cost Fund, and such moneys shall be used only for the | ||
purposes for which they are allowed. Any other federal funds | ||
received by the Department pursuant to this Section shall be | ||
deposited in a trust fund with the State Treasurer and held and | ||
disbursed by him or her in accordance with the Treasurer as | ||
Custodian of Funds Act, provided that such moneys shall be used | ||
only for the purposes for which they are contributed and any | ||
balance remaining shall be returned to the contributor. The | ||
Department is authorized to promulgate such rules and enter | ||
into such contracts as it may deem necessary in carrying out | ||
the provisions of this Section.
| ||
(Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.) | ||
ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS | ||
Section 5-5. The State Finance Act is amended by changing | ||
Sections 5h.5, 6z-45, 6z-57, 6z-63, 6z-70, 6z-100, 8.3, 8.12, | ||
8g-1, 13.2, and 25 and by adding Sections 5.930, 5.931, 5.932, | ||
5.933, 6z-120, 6z-121, and 6z-122 as follows: | ||
(30 ILCS 105/5.930 new) | ||
Sec. 5.930. The Department of Labor Federal Indirect Cost | ||
Fund. | ||
(30 ILCS 105/5.931 new) | ||
Sec. 5.931. The Disaster Response and Recovery Fund. | ||
(30 ILCS 105/5.932 new) | ||
Sec. 5.932. The State Coronavirus Urgent Remediation | ||
Emergency Fund. | ||
(30 ILCS 105/5.933 new) | ||
Sec. 5.933. The Local Coronavirus Urgent Remediation | ||
Emergency Fund. | ||
(30 ILCS 105/5h.5) | ||
Sec. 5h.5. Cash flow borrowing and general funds liquidity; | ||
Fiscal Years 2018, 2019, 2020, and 2021. | ||
(a) In order to meet cash flow deficits and to maintain | ||
liquidity in general funds and the Health Insurance Reserve | ||
Fund, on and after July 1, 2017 and through June 30 March 1, | ||
2021, the State Treasurer and the State Comptroller, in | ||
consultation with the Governor's Office of Management and | ||
Budget, shall make transfers to general funds and the Health | ||
Insurance Reserve Fund, as directed by the State Comptroller, | ||
out of special funds of the State, to the extent allowed by | ||
federal law. | ||
No such transfer may reduce the cumulative balance of all | ||
of the special funds of the State to an amount less than the | ||
total debt service payable during the 12 months immediately | ||
following the date of the transfer on any bonded indebtedness | ||
of the State and any certificates issued under the Short Term | ||
Borrowing Act. At no time shall the outstanding total transfers | ||
made from the special funds of the State to general funds and | ||
the Health Insurance Reserve Fund under this Section exceed | ||
$1,500,000,000 $1,200,000,000; once the amount of | ||
$1,500,000,000 $1,200,000,000 has been transferred from the | ||
special funds of the State to general funds and the Health | ||
Insurance Reserve Fund, additional transfers may be made from | ||
the special funds of the State to general funds and the Health | ||
Insurance Reserve Fund under this Section only to the extent | ||
that moneys have first been re-transferred from general funds | ||
and the Health Insurance Reserve Fund to those special funds of | ||
the State. Notwithstanding any other provision of this Section, | ||
no such transfer may be made from any special fund that is | ||
exclusively collected by or directly appropriated to any other | ||
constitutional officer without the written approval of that | ||
constitutional officer. | ||
(b) If moneys have been transferred to general funds and | ||
the Health Insurance Reserve Fund pursuant to subsection (a) of | ||
this Section, Public Act 100-23 shall constitute the continuing | ||
authority for and direction to the State Treasurer and State | ||
Comptroller to reimburse the funds of origin from general funds | ||
by transferring to the funds of origin, at such times and in | ||
such amounts as directed by the Comptroller when necessary to | ||
support appropriated expenditures from the funds, an amount | ||
equal to that transferred from them plus any interest that | ||
would have accrued thereon had the transfer not occurred, | ||
except that any moneys transferred pursuant to subsection (a) | ||
of this Section shall be repaid to the fund of origin within 48 | ||
months after the date on which they were borrowed. When any of | ||
the funds from which moneys have been transferred pursuant to | ||
subsection (a) have insufficient cash from which the State | ||
Comptroller may make expenditures properly supported by | ||
appropriations from the fund, then the State Treasurer and | ||
State Comptroller shall transfer from general funds to the fund | ||
only such amount as is immediately necessary to satisfy | ||
outstanding expenditure obligations on a timely basis. | ||
(c) On the first day of each quarterly period in each | ||
fiscal year, until such time as a report indicates that all | ||
moneys borrowed and interest pursuant to this Section have been | ||
repaid, the Comptroller shall provide to the President and the | ||
Minority Leader of the Senate, the Speaker and the Minority | ||
Leader of the House of Representatives, and the Commission on | ||
Government Forecasting and Accountability a report on all | ||
transfers made pursuant to this Section in the prior quarterly | ||
period. The report must be provided in electronic format. The | ||
report must include all of the following: | ||
(1) the date each transfer was made; | ||
(2) the amount of each transfer; | ||
(3) in the case of a transfer from general funds to a | ||
fund of origin pursuant to subsection (b) of this Section, | ||
the amount of interest being paid to the fund of origin; | ||
and | ||
(4) the end of day balance of the fund of origin, the | ||
general funds, and the Health Insurance Reserve Fund on the | ||
date the transfer was made.
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19.)
| ||
(30 ILCS 105/6z-45)
| ||
Sec. 6z-45. The School Infrastructure Fund.
| ||
(a) The School Infrastructure Fund is created as a special | ||
fund
in the State Treasury.
| ||
In addition to any other deposits authorized by law, | ||
beginning January
1, 2000, on the first day of each month, or | ||
as soon thereafter as may be
practical, the State Treasurer and | ||
State Comptroller shall transfer the sum of
$5,000,000 from the | ||
General Revenue Fund to the School Infrastructure Fund, except | ||
that, notwithstanding any other provision of law, and in | ||
addition to any other transfers that may be provided for by | ||
law, before June 30, 2012, the Comptroller and the Treasurer | ||
shall transfer $45,000,000 from the General Revenue Fund into | ||
the School Infrastructure Fund, and, for fiscal year 2013 only, | ||
the Treasurer and the Comptroller shall transfer $1,250,000 | ||
from the General Revenue Fund to the School Infrastructure Fund | ||
on the first day of each month;
provided, however, that no such | ||
transfers shall be made from July 1, 2001
through June 30, | ||
2003.
| ||
(a-5) Money in the School Infrastructure Fund may be used | ||
to pay the expenses of the State Board of Education, the | ||
Governor's Office of Management and Budget, and the Capital | ||
Development Board in administering programs under the School | ||
Construction Law, the total expenses not to exceed $1,315,000 | ||
in any fiscal year. | ||
(b) Subject to the transfer provisions set forth below, | ||
money in the
School Infrastructure Fund shall, if and when the | ||
State of Illinois incurs
any bonded indebtedness for the | ||
construction of school improvements under subsection (e) of | ||
Section 5 of the General Obligation Bond Act, be set aside and | ||
used for the purpose of
paying and discharging annually the | ||
principal and interest on that bonded
indebtedness then due and | ||
payable, and for no other purpose.
| ||
In addition to other transfers to the General Obligation | ||
Bond Retirement and
Interest Fund made pursuant to Section 15 | ||
of the General Obligation Bond Act,
upon each delivery of bonds | ||
issued for construction of school improvements
under the School | ||
Construction Law, the State Comptroller shall
compute and | ||
certify to the State Treasurer the total amount of principal | ||
of,
interest on, and premium, if any, on such bonds during the | ||
then current and
each succeeding fiscal year.
With respect to | ||
the interest payable on variable rate bonds, such
| ||
certifications shall be calculated at the maximum rate of | ||
interest that
may be payable during the fiscal year, after | ||
taking into account any credits
permitted in the related | ||
indenture or other instrument against the amount of
such | ||
interest required to be appropriated for that period.
| ||
On or before the last day of each month, the State | ||
Treasurer and State
Comptroller shall transfer from the School | ||
Infrastructure Fund to the General
Obligation Bond Retirement | ||
and Interest Fund an amount sufficient to pay the
aggregate of | ||
the principal of, interest on, and premium, if any, on the | ||
bonds
payable on their next payment date, divided by the number | ||
of monthly transfers
occurring between the last previous | ||
payment date (or the delivery date if no
payment date has yet | ||
occurred) and the next succeeding payment date.
Interest | ||
payable on variable rate bonds shall be calculated at the | ||
maximum
rate of interest that may be payable for the relevant | ||
period, after taking into
account any credits permitted in the | ||
related indenture or other instrument
against the amount of | ||
such interest required to be appropriated for that
period.
| ||
Interest for which moneys have already been deposited into the | ||
capitalized
interest account within the General Obligation | ||
Bond Retirement and Interest
Fund shall not be included in the | ||
calculation of the amounts to be transferred
under this | ||
subsection.
| ||
(b-5) The money deposited into the School Infrastructure | ||
Fund from transfers pursuant to subsections (c-30) and (c-35) | ||
of Section 13 of the Illinois Gambling Act shall be applied, | ||
without further direction, as provided in subsection (b-3) of | ||
Section 5-35 of the School Construction Law. | ||
(b-7) In fiscal year 2021 only, of the surplus, if any, in | ||
the School Infrastructure Fund after payments made pursuant to | ||
subsections (a-5), (b), and (b-5) of this Section, $20,000,000 | ||
shall be transferred to the General Revenue Fund. | ||
(c) The surplus, if any, in the School Infrastructure Fund | ||
after payments made pursuant to subsections (a-5), (b), and | ||
(b-5), and (b-7) of this Section shall, subject to | ||
appropriation, be used as follows:
| ||
First - to make 3 payments to the School Technology | ||
Revolving Loan Fund as
follows:
| ||
Transfer of $30,000,000 in fiscal year 1999;
| ||
Transfer of $20,000,000 in fiscal year 2000; and
| ||
Transfer of $10,000,000 in fiscal year 2001.
| ||
Second - to pay any amounts due for grants for school | ||
construction projects
and debt service under the School | ||
Construction Law.
| ||
Third - to pay any amounts due for grants for school | ||
maintenance projects
under the School Construction Law.
| ||
(Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
| ||
(30 ILCS 105/6z-57)
| ||
Sec. 6z-57. The Presidential Library and Museum Operating | ||
Fund.
| ||
(a) There is created in the State treasury a special fund | ||
to be known as
the Presidential Library and Museum Operating | ||
Fund.
All moneys received by the Abraham Lincoln Presidential | ||
Library and Museum from
admission fees, retail sales, and | ||
registration fees from conferences and other
educational | ||
programs shall be deposited into the Fund.
The fund may also | ||
receive transfers, awards, deposits or other funds made | ||
available from any public or private source to support the | ||
operations and programming of the Abraham Lincoln Presidential | ||
Library and Museum. In addition, money shall be deposited into | ||
the Fund as provided by law.
| ||
(b) Money in the Fund may be used, subject to | ||
appropriation, for the
operational support of the Abraham | ||
Lincoln Presidential Library and Museum and
for programs | ||
related to the Presidential Library and Museum at public
| ||
institutions of higher education.
| ||
(c) The Presidential Library and Museum Operating Fund is | ||
not subject to administrative charges or charge-backs, | ||
including but not limited to those authorized under Section 8h | ||
of the State Finance Act. | ||
(Source: P.A. 96-1312, eff. 7-27-10.)
| ||
(30 ILCS 105/6z-63) | ||
Sec. 6z-63. The Professional Services Fund. | ||
(a) The Professional Services Fund is created as a | ||
revolving fund in the State treasury. The following moneys | ||
shall be deposited into the Fund: | ||
(1) amounts authorized for transfer to the Fund from | ||
the General Revenue Fund and other State funds (except for | ||
funds classified by the Comptroller as federal trust funds | ||
or State trust funds) pursuant to State law or Executive | ||
Order; | ||
(2) federal funds received by the Department of Central | ||
Management Services (the "Department") as a result of | ||
expenditures from the Fund; | ||
(3) interest earned on moneys in the Fund; and | ||
(4) receipts or inter-fund transfers resulting from | ||
billings issued by the Department to State agencies for the | ||
cost of professional services rendered by the Department | ||
that are not compensated through the specific fund | ||
transfers authorized by this Section. | ||
(b) Moneys in the Fund may be used by the Department for | ||
reimbursement or payment for: | ||
(1) providing professional services to State agencies | ||
or other State entities; | ||
(2) rendering other services to State agencies at the | ||
Governor's direction or to other State entities upon | ||
agreement between the Director of Central Management | ||
Services and the appropriate official or governing body of | ||
the other State entity; or | ||
(3) providing for payment of administrative and other | ||
expenses incurred by the Department in providing | ||
professional services. | ||
Beginning in fiscal year 2021, moneys in the Fund may also | ||
be appropriated to and used by the Executive Ethics Commission | ||
for oversight and administration and by the Chief Procurement | ||
Officer for general services and operation of the BidBuy system | ||
previously administered by the Department. | ||
(c) State agencies or other State entities may direct the | ||
Comptroller to process inter-fund
transfers or make payment | ||
through the voucher and warrant process to the Professional | ||
Services Fund in satisfaction of billings issued under | ||
subsection (a) of this Section. | ||
(d) Reconciliation. For the fiscal year beginning on July | ||
1, 2004 only, the Director of Central Management Services (the | ||
"Director") shall order that each State agency's payments and | ||
transfers made to the Fund be reconciled with actual Fund costs | ||
for professional services provided by the Department on no less | ||
than an annual basis. The Director may require reports from | ||
State agencies as deemed necessary to perform this | ||
reconciliation. | ||
(e) (Blank). The following amounts are authorized for | ||
transfer into the
Professional Services Fund for the fiscal | ||
year beginning July 1, 2004: | ||
General Revenue Fund$5,440,431 | ||
Road Fund$814,468 | ||
Motor Fuel Tax Fund$263,500 | ||
Child Support Administrative Fund$234,013 | ||
Professions Indirect Cost Fund$276,800 | ||
Capital Development Board Revolving Fund$207,610 | ||
Bank & Trust Company Fund$200,214 | ||
State Lottery Fund$193,691 | ||
Insurance Producer Administration Fund$174,672 | ||
Insurance Financial Regulation Fund$168,327 | ||
Illinois Clean Water Fund$124,675 | ||
Clean Air Act (CAA) Permit Fund$91,803 | ||
Statistical Services Revolving Fund$90,959 | ||
Financial Institution Fund$109,428 | ||
Horse Racing Fund$71,127 | ||
Health Insurance Reserve Fund$66,577 | ||
Solid Waste Management Fund$61,081 | ||
Guardianship and Advocacy Fund$1,068 | ||
Agricultural Premium Fund$493 | ||
Wildlife and Fish Fund$247 | ||
Radiation Protection Fund$33,277 | ||
Nuclear Safety Emergency Preparedness Fund$25,652 | ||
Tourism Promotion Fund$6,814
| ||
All of these transfers shall be made on July 1, 2004, or as | ||
soon thereafter as practical. These transfers shall be made | ||
notwithstanding any other provision of State law to the | ||
contrary.
| ||
(e-5) (Blank). Notwithstanding any other provision of | ||
State law to the contrary, on or after July 1, 2005 and through | ||
June 30, 2006, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
from the Director of Central Management Services, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
amounts into the Professional Services Fund from the designated | ||
funds not exceeding the following totals:
| ||
Food and Drug Safety Fund$3,249 | ||
Financial Institution Fund$12,942 | ||
General Professions Dedicated Fund$8,579 | ||
Illinois Department of Agriculture | ||
Laboratory
Services Revolving Fund$1,963 | ||
Illinois Veterans' Rehabilitation Fund$11,275 | ||
State Boating Act Fund$27,000 | ||
State Parks Fund$22,007 | ||
Agricultural Premium Fund$59,483 | ||
Fire Prevention Fund$29,862 | ||
Mental Health Fund$78,213 | ||
Illinois State Pharmacy Disciplinary Fund$2,744 | ||
Radiation Protection Fund$16,034 | ||
Solid Waste Management Fund$37,669 | ||
Illinois Gaming Law Enforcement Fund$7,260 | ||
Subtitle D Management Fund$4,659 | ||
Illinois State Medical Disciplinary Fund$8,602 | ||
Department of Children and | ||
Family Services Training Fund$29,906 | ||
Facility Licensing Fund$1,083 | ||
Youth Alcoholism and Substance | ||
Abuse Prevention Fund$2,783 | ||
Plugging and Restoration Fund$1,105 | ||
State Crime Laboratory Fund$1,353 | ||
Motor Vehicle Theft Prevention Trust Fund$9,190 | ||
Weights and Measures Fund$4,932 | ||
Solid Waste Management Revolving | ||
Loan Fund$2,735 | ||
Illinois School Asbestos Abatement Fund$2,166 | ||
Violence Prevention Fund$5,176 | ||
Capital Development Board Revolving Fund$14,777 | ||
DCFS Children's Services Fund$1,256,594 | ||
State Police DUI Fund$1,434 | ||
Illinois Health Facilities Planning Fund$3,191 | ||
Emergency Public Health Fund$7,996 | ||
Fair and Exposition Fund$3,732 | ||
Nursing Dedicated and Professional Fund$5,792 | ||
Optometric Licensing and Disciplinary Board Fund$1,032 | ||
Underground Resources Conservation Enforcement Fund$1,221 | ||
State Rail Freight Loan Repayment Fund$6,434 | ||
Drunk and Drugged Driving Prevention Fund$5,473 | ||
Illinois Affordable Housing Trust Fund$118,222 | ||
Community Water Supply Laboratory Fund$10,021 | ||
Used Tire Management Fund$17,524 | ||
Natural Areas Acquisition Fund$15,501 | ||
Open Space Lands Acquisition | ||
and Development Fund$49,105 | ||
Working Capital Revolving Fund$126,344 | ||
State Garage Revolving Fund$92,513 | ||
Statistical Services Revolving Fund$181,949 | ||
Paper and Printing Revolving Fund$3,632 | ||
Air Transportation Revolving Fund$1,969 | ||
Communications Revolving Fund$304,278 | ||
Environmental Laboratory Certification Fund$1,357 | ||
Public Health Laboratory Services Revolving Fund$5,892 | ||
Provider Inquiry Trust Fund$1,742 | ||
Lead Poisoning Screening, | ||
Prevention, and Abatement Fund$8,200 | ||
Drug Treatment Fund$14,028 | ||
Feed Control Fund$2,472 | ||
Plumbing Licensure and Program Fund$3,521 | ||
Insurance Premium Tax Refund Fund$7,872 | ||
Tax Compliance and Administration Fund$5,416 | ||
Appraisal Administration Fund$2,924 | ||
Trauma Center Fund$40,139 | ||
Alternate Fuels Fund$1,467 | ||
Illinois State Fair Fund$13,844 | ||
State Asset Forfeiture Fund$8,210 | ||
Federal Asset Forfeiture Fund$6,471 | ||
Department of Corrections Reimbursement | ||
and Education Fund$78,965 | ||
Health Facility Plan Review Fund$3,444 | ||
LEADS Maintenance Fund$6,075 | ||
State Offender DNA Identification | ||
System Fund$1,712 | ||
Illinois Historic Sites Fund$4,511 | ||
Public Pension Regulation Fund$2,313 | ||
Workforce, Technology, and Economic | ||
Development Fund$5,357 | ||
Renewable Energy Resources Trust Fund$29,920 | ||
Energy Efficiency Trust Fund$8,368 | ||
Pesticide Control Fund$6,687 | ||
Conservation 2000 Fund$30,764 | ||
Wireless Carrier Reimbursement Fund$91,024 | ||
International Tourism Fund$13,057 | ||
Public Transportation Fund$701,837 | ||
Horse Racing Fund$18,589 | ||
Death Certificate Surcharge Fund$1,901 | ||
State Police Wireless Service | ||
Emergency Fund$1,012 | ||
Downstate Public Transportation Fund$112,085 | ||
Motor Carrier Safety Inspection Fund$6,543 | ||
State Police Whistleblower Reward | ||
and Protection Fund$1,894 | ||
Illinois Standardbred Breeders Fund$4,412 | ||
Illinois Thoroughbred Breeders Fund$6,635 | ||
Illinois Clean Water Fund$17,579 | ||
Independent Academic Medical Center Fund$5,611 | ||
Child Support Administrative Fund$432,527 | ||
Corporate Headquarters Relocation | ||
Assistance Fund$4,047 | ||
Local Initiative Fund$58,762 | ||
Tourism Promotion Fund$88,072 | ||
Digital Divide Elimination Fund$11,593 | ||
Presidential Library and Museum Operating Fund$4,624 | ||
Metro-East Public Transportation Fund$47,787 | ||
Medical Special Purposes Trust Fund$11,779 | ||
Dram Shop Fund$11,317 | ||
Illinois State Dental Disciplinary Fund$1,986 | ||
Hazardous Waste Research Fund$1,333 | ||
Real Estate License Administration Fund$10,886 | ||
Traffic and Criminal Conviction | ||
Surcharge Fund$44,798 | ||
Criminal Justice Information | ||
Systems Trust Fund$5,693 | ||
Design Professionals Administration | ||
and Investigation Fund$2,036 | ||
State Surplus Property Revolving Fund$6,829 | ||
Illinois Forestry Development Fund$7,012 | ||
State Police Services Fund$47,072 | ||
Youth Drug Abuse Prevention Fund$1,299 | ||
Metabolic Screening and Treatment Fund$15,947 | ||
Insurance Producer Administration Fund$30,870 | ||
Coal Technology Development Assistance Fund$43,692 | ||
Rail Freight Loan Repayment Fund$1,016 | ||
Low-Level Radioactive Waste | ||
Facility
Development and Operation Fund$1,989 | ||
Environmental Protection Permit and Inspection Fund$32,125 | ||
Park and Conservation Fund$41,038 | ||
Local Tourism Fund$34,492 | ||
Illinois Capital Revolving Loan Fund$10,624 | ||
Illinois Equity Fund$1,929 | ||
Large Business Attraction Fund$5,554 | ||
Illinois Beach Marina Fund$5,053 | ||
International and Promotional Fund$1,466 | ||
Public Infrastructure Construction | ||
Loan Revolving Fund$3,111 | ||
Insurance Financial Regulation Fund$42,575 | ||
Total
$4,975,487
| ||
(e-7) (Blank). Notwithstanding any other provision of | ||
State law to the contrary, on or after July 1, 2006 and through | ||
June 30, 2007, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
from the Director of Central Management Services, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
amounts into the Professional Services Fund from the designated | ||
funds not exceeding the following totals: | ||
Food and Drug Safety Fund$3,300 | ||
Financial Institution Fund$13,000 | ||
General Professions Dedicated Fund$8,600 | ||
Illinois Department of Agriculture | ||
Laboratory Services Revolving Fund$2,000 | ||
Illinois Veterans' Rehabilitation Fund$11,300 | ||
State Boating Act Fund$27,200 | ||
State Parks Fund$22,100 | ||
Agricultural Premium Fund$59,800 | ||
Fire Prevention Fund$30,000 | ||
Mental Health Fund$78,700 | ||
Illinois State Pharmacy Disciplinary Fund$2,800 | ||
Radiation Protection Fund$16,100 | ||
Solid Waste Management Fund$37,900 | ||
Illinois Gaming Law Enforcement Fund$7,300 | ||
Subtitle D Management Fund$4,700 | ||
Illinois State Medical Disciplinary Fund$8,700 | ||
Facility Licensing Fund$1,100 | ||
Youth Alcoholism and | ||
Substance Abuse Prevention Fund$2,800 | ||
Plugging and Restoration Fund$1,100 | ||
State Crime Laboratory Fund$1,400 | ||
Motor Vehicle Theft Prevention Trust Fund$9,200 | ||
Weights and Measures Fund$5,000 | ||
Illinois School Asbestos Abatement Fund$2,200 | ||
Violence Prevention Fund$5,200 | ||
Capital Development Board Revolving Fund$14,900 | ||
DCFS Children's Services Fund$1,294,000 | ||
State Police DUI Fund$1,400 | ||
Illinois Health Facilities Planning Fund$3,200 | ||
Emergency Public Health Fund$8,000 | ||
Fair and Exposition Fund$3,800 | ||
Nursing Dedicated and Professional Fund$5,800 | ||
Optometric Licensing and Disciplinary Board Fund$1,000 | ||
Underground Resources Conservation | ||
Enforcement Fund$1,200 | ||
State Rail Freight Loan Repayment Fund$6,500 | ||
Drunk and Drugged Driving Prevention Fund$5,500 | ||
Illinois Affordable Housing Trust Fund$118,900 | ||
Community Water Supply Laboratory Fund$10,100 | ||
Used Tire Management Fund$17,600 | ||
Natural Areas Acquisition Fund$15,600 | ||
Open Space Lands Acquisition | ||
and Development Fund$49,400 | ||
Working Capital Revolving Fund$127,100 | ||
State Garage Revolving Fund$93,100 | ||
Statistical Services Revolving Fund$183,000 | ||
Paper and Printing Revolving Fund$3,700 | ||
Air Transportation Revolving Fund$2,000 | ||
Communications Revolving Fund$306,100 | ||
Environmental Laboratory Certification Fund$1,400 | ||
Public Health Laboratory Services | ||
Revolving Fund$5,900 | ||
Provider Inquiry Trust Fund$1,800 | ||
Lead Poisoning Screening, Prevention, | ||
and Abatement Fund$8,200 | ||
Drug Treatment Fund$14,100 | ||
Feed Control Fund$2,500 | ||
Plumbing Licensure and Program Fund$3,500 | ||
Insurance Premium Tax Refund Fund$7,900 | ||
Tax Compliance and Administration Fund$5,400 | ||
Appraisal Administration Fund$2,900 | ||
Trauma Center Fund$40,400 | ||
Alternate Fuels Fund$1,500 | ||
Illinois State Fair Fund$13,900 | ||
State Asset Forfeiture Fund$8,300 | ||
Department of Corrections | ||
Reimbursement and Education Fund$79,400 | ||
Health Facility Plan Review Fund$3,500 | ||
LEADS Maintenance Fund$6,100 | ||
State Offender DNA Identification System Fund$1,700 | ||
Illinois Historic Sites Fund$4,500 | ||
Public Pension Regulation Fund$2,300 | ||
Workforce, Technology, and Economic | ||
Development Fund$5,400 | ||
Renewable Energy Resources Trust Fund$30,100 | ||
Energy Efficiency Trust Fund$8,400 | ||
Pesticide Control Fund$6,700 | ||
Conservation 2000 Fund$30,900 | ||
Wireless Carrier Reimbursement Fund$91,600 | ||
International Tourism Fund$13,100 | ||
Public Transportation Fund$705,900 | ||
Horse Racing Fund$18,700 | ||
Death Certificate Surcharge Fund$1,900 | ||
State Police Wireless Service Emergency Fund$1,000 | ||
Downstate Public Transportation Fund$112,700 | ||
Motor Carrier Safety Inspection Fund$6,600 | ||
State Police Whistleblower | ||
Reward and Protection Fund$1,900 | ||
Illinois Standardbred Breeders Fund$4,400 | ||
Illinois Thoroughbred Breeders Fund$6,700 | ||
Illinois Clean Water Fund$17,700 | ||
Child Support Administrative Fund$435,100 | ||
Tourism Promotion Fund$88,600 | ||
Digital Divide Elimination Fund$11,700 | ||
Presidential Library and Museum Operating Fund$4,700 | ||
Metro-East Public Transportation Fund$48,100 | ||
Medical Special Purposes Trust Fund$11,800 | ||
Dram Shop Fund$11,400 | ||
Illinois State Dental Disciplinary Fund$2,000 | ||
Hazardous Waste Research Fund$1,300 | ||
Real Estate License Administration Fund$10,900 | ||
Traffic and Criminal Conviction Surcharge Fund$45,100 | ||
Criminal Justice Information Systems Trust Fund$5,700 | ||
Design Professionals Administration | ||
and Investigation Fund$2,000 | ||
State Surplus Property Revolving Fund$6,900 | ||
State Police Services Fund$47,300 | ||
Youth Drug Abuse Prevention Fund$1,300 | ||
Metabolic Screening and Treatment Fund$16,000 | ||
Insurance Producer Administration Fund$31,100 | ||
Coal Technology Development Assistance Fund$43,900 | ||
Low-Level Radioactive Waste Facility | ||
Development and Operation Fund$2,000 | ||
Environmental Protection Permit | ||
and Inspection Fund$32,300 | ||
Park and Conservation Fund$41,300 | ||
Local Tourism Fund$34,700 | ||
Illinois Capital Revolving Loan Fund$10,700 | ||
Illinois Equity Fund$1,900 | ||
Large Business Attraction Fund$5,600 | ||
Illinois Beach Marina Fund$5,100 | ||
International and Promotional Fund$1,500 | ||
Public Infrastructure Construction | ||
Loan Revolving Fund$3,100 | ||
Insurance Financial Regulation Fund$42,800
| ||
Total$4,918,200
| ||
(e-10) (Blank). Notwithstanding any other provision of | ||
State law to the contrary and in addition to any other | ||
transfers that may be provided for by law, on the first day of | ||
each calendar quarter of the fiscal year beginning July 1, | ||
2005, or as soon as may be practical thereafter, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
from each designated fund into the Professional Services Fund | ||
amounts equal to one-fourth of each of the following totals:
| ||
General Revenue Fund$4,440,000 | ||
Road Fund$5,324,411 | ||
Total$9,764,411
| ||
(e-15) (Blank). Notwithstanding any other provision of | ||
State law to the contrary and in addition to any other | ||
transfers that may be provided for by law, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
from the funds specified into the Professional Services Fund | ||
according to the schedule specified herein as follows:
| ||
General Revenue Fund$4,466,000
| ||
Road Fund$5,355,500
| ||
Total$9,821,500
| ||
One-fourth of the specified amount shall be transferred on | ||
each of July 1 and October 1, 2006, or as soon as may be | ||
practical thereafter, and one-half of the specified amount | ||
shall be transferred on January 1, 2007, or as soon as may be | ||
practical thereafter.
| ||
(e-20) (Blank). Notwithstanding any other provision of | ||
State law to the contrary, on or after July 1, 2010 and through | ||
June 30, 2011, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
from the Director of Central Management Services, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
amounts into the Professional Services Fund from the designated | ||
funds not exceeding the following totals: | ||
Grade Crossing Protection Fund$55,300 | ||
Financial Institution Fund$10,000 | ||
General Professions Dedicated Fund$11,600 | ||
Illinois Veterans' Rehabilitation Fund$10,800 | ||
State Boating Act Fund$23,500 | ||
State Parks Fund$21,200 | ||
Agricultural Premium Fund$55,400 | ||
Fire Prevention Fund$46,100 | ||
Mental Health Fund$45,200 | ||
Illinois State Pharmacy Disciplinary Fund$300 | ||
Radiation Protection Fund$12,900 | ||
Solid Waste Management Fund$48,100 | ||
Illinois Gaming Law Enforcement Fund$2,900 | ||
Subtitle D Management Fund$6,300 | ||
Illinois State Medical Disciplinary Fund$9,200 | ||
Weights and Measures Fund$6,700 | ||
Violence Prevention Fund$4,000 | ||
Capital Development Board Revolving Fund$7,900 | ||
DCFS Children's Services Fund$804,800 | ||
Illinois Health Facilities Planning Fund$4,000 | ||
Emergency Public Health Fund$7,600 | ||
Nursing Dedicated and Professional Fund$5,600 | ||
State Rail Freight Loan Repayment Fund$1,700 | ||
Drunk and Drugged Driving Prevention Fund$4,600 | ||
Community Water Supply Laboratory Fund$3,100 | ||
Used Tire Management Fund$15,200 | ||
Natural Areas Acquisition Fund$33,400 | ||
Open Space Lands Acquisition | ||
and Development Fund$62,100 | ||
Working Capital Revolving Fund$91,700 | ||
State Garage Revolving Fund$89,600 | ||
Statistical Services Revolving Fund$277,700 | ||
Communications Revolving Fund$248,100 | ||
Facilities Management Revolving Fund$472,600 | ||
Public Health Laboratory Services | ||
Revolving Fund$5,900 | ||
Lead Poisoning Screening, Prevention, | ||
and Abatement Fund$7,900 | ||
Drug Treatment Fund$8,700 | ||
Tax Compliance and Administration Fund$8,300 | ||
Trauma Center Fund$34,800 | ||
Illinois State Fair Fund$12,700 | ||
Department of Corrections | ||
Reimbursement and Education Fund$77,600 | ||
Illinois Historic Sites Fund$4,200 | ||
Pesticide Control Fund$7,000 | ||
Partners for Conservation Fund$25,000 | ||
International Tourism Fund$14,100 | ||
Horse Racing Fund$14,800 | ||
Motor Carrier Safety Inspection Fund$4,500 | ||
Illinois Standardbred Breeders Fund$3,400 | ||
Illinois Thoroughbred Breeders Fund$5,200 | ||
Illinois Clean Water Fund$19,400 | ||
Child Support Administrative Fund$398,000 | ||
Tourism Promotion Fund$75,300 | ||
Digital Divide Elimination Fund$11,800 | ||
Presidential Library and Museum Operating Fund$25,900 | ||
Medical Special Purposes Trust Fund$10,800 | ||
Dram Shop Fund$12,700 | ||
Cycle Rider Safety Training Fund$7,100 | ||
State Police Services Fund$43,600 | ||
Metabolic Screening and Treatment Fund$23,900 | ||
Insurance Producer Administration Fund$16,800 | ||
Coal Technology Development Assistance Fund$43,700 | ||
Environmental Protection Permit | ||
and Inspection Fund$21,600 | ||
Park and Conservation Fund$38,100 | ||
Local Tourism Fund$31,800 | ||
Illinois Capital Revolving Loan Fund$5,800 | ||
Large Business Attraction Fund$300 | ||
Adeline Jay Geo-Karis Illinois | ||
Beach Marina Fund$5,000 | ||
Insurance Financial Regulation Fund$23,000 | ||
Total$3,547,900 | ||
(e-25) (Blank). Notwithstanding any other provision of | ||
State law to the contrary and in addition to any other | ||
transfers that may be provided for by law, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
from the funds specified into the Professional Services Fund | ||
according to the schedule specified as follows: | ||
General Revenue Fund$4,600,000 | ||
Road Fund$4,852,500 | ||
Total$9,452,500 | ||
One fourth of the specified amount shall be transferred on | ||
each of July 1 and October 1, 2010, or as soon as may be | ||
practical thereafter, and one half of the specified amount | ||
shall be transferred on January 1, 2011, or as soon as may be | ||
practical thereafter. | ||
(e-30) (Blank). Notwithstanding any other provision of | ||
State law to the contrary and in addition to any other | ||
transfers that may be provided for by law, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
from the funds specified into the Professional Services Fund | ||
according to the schedule specified as follows: | ||
General Revenue Fund$4,600,000 | ||
One-fourth of the specified amount shall be transferred on | ||
each of July 1 and October 1, 2011, or as soon as may be | ||
practical thereafter, and one-half of the specified amount | ||
shall be transferred on January 1, 2012, or as soon as may be | ||
practical thereafter. | ||
(e-35) (Blank). Notwithstanding any other provision of | ||
State law to the contrary, on or after July 1, 2013 and through | ||
June 30, 2014, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
from the Director of Central Management Services, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
amounts into the Professional Services Fund from the designated | ||
funds not exceeding the following totals: | ||
Financial Institution Fund$2,500 | ||
General Professions Dedicated Fund$2,000 | ||
Illinois Veterans' Rehabilitation Fund$2,300 | ||
State Boating Act Fund$5,500 | ||
State Parks Fund$4,800 | ||
Agricultural Premium Fund$9,900 | ||
Fire Prevention Fund$10,300 | ||
Mental Health Fund$14,000 | ||
Illinois State Pharmacy Disciplinary Fund$600 | ||
Radiation Protection Fund$3,400 | ||
Solid Waste Management Fund$7,600 | ||
Illinois Gaming Law Enforcement Fund$800 | ||
Subtitle D Management Fund$700 | ||
Illinois State Medical Disciplinary Fund$2,000 | ||
Weights and Measures Fund$20,300 | ||
ICJIA Violence Prevention Fund$900 | ||
Capital Development Board Revolving Fund$3,100 | ||
DCFS Children's Services Fund$175,500 | ||
Illinois Health Facilities Planning Fund$800 | ||
Emergency Public Health Fund$1,400 | ||
Nursing Dedicated and Professional Fund$1,200 | ||
State Rail Freight Loan Repayment Fund$2,300 | ||
Drunk and Drugged Driving Prevention Fund$800 | ||
Community Water Supply Laboratory Fund$500 | ||
Used Tire Management Fund$2,700 | ||
Natural Areas Acquisition Fund$3,000 | ||
Open Space Lands Acquisition and Development Fund$7,300 | ||
Working Capital Revolving Fund$22,900 | ||
State Garage Revolving Fund$22,100 | ||
Statistical Services Revolving Fund$67,100 | ||
Communications Revolving Fund$56,900 | ||
Facilities Management Revolving Fund$84,400 | ||
Public Health Laboratory Services Revolving Fund $300 | ||
Lead Poisoning Screening, Prevention, and | ||
Abatement Fund$1,300 | ||
Tax Compliance and Administration Fund$1,700 | ||
Illinois State Fair Fund$2,300 | ||
Department of Corrections
Reimbursement | ||
and Education Fund$14,700 | ||
Illinois Historic Sites Fund$900 | ||
Pesticide Control Fund$2,000 | ||
Partners for Conservation Fund$3,300 | ||
International Tourism Fund$1,200 | ||
Horse Racing Fund$3,100 | ||
Motor Carrier Safety Inspection Fund$1,000 | ||
Illinois Thoroughbred Breeders Fund$1,000 | ||
Illinois Clean Water Fund$7,400 | ||
Child Support Administrative Fund$82,100 | ||
Tourism Promotion Fund$15,200 | ||
Presidential Library and Museum | ||
Operating Fund$4,600 | ||
Dram Shop Fund$3,200 | ||
Cycle Rider Safety Training Fund$2,100 | ||
State Police Services Fund$8,500 | ||
Metabolic Screening and Treatment Fund$6,000 | ||
Insurance Producer Administration Fund$6,700 | ||
Coal Technology Development Assistance Fund$6,900 | ||
Environmental Protection Permit | ||
and Inspection Fund $3,800 | ||
Park and Conservation Fund$7,500 | ||
Local Tourism Fund$5,100 | ||
Illinois Capital Revolving Loan Fund$400 | ||
Adeline Jay Geo-Karis Illinois | ||
Beach Marina Fund $500 | ||
Insurance Financial Regulation Fund$8,200 | ||
Total$740,600 | ||
(e-40) (Blank). Notwithstanding any other provision of | ||
State law to the contrary and in addition to any other | ||
transfers that may be provided for by law, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
from the funds specified into the Professional Services Fund | ||
according to the schedule specified as follows: | ||
General Revenue Fund$6,000,000 | ||
Road Fund$1,161,700 | ||
Total $7,161,700 | ||
(e-45) (Blank). Notwithstanding any other provision of | ||
State law to the contrary, on or after July 1, 2014 and through | ||
June 30, 2015, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
from the Director of Central Management Services, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
amounts into the Professional Services Fund from the designated | ||
funds not exceeding the following totals: | ||
Financial Institution Fund$2,500 | ||
General Professions Dedicated Fund$2,000 | ||
Illinois Veterans' Rehabilitation Fund$2,300 | ||
State Boating Act Fund$5,500 | ||
State Parks Fund$4,800 | ||
Agricultural Premium Fund$9,900 | ||
Fire Prevention Fund$10,300 | ||
Mental Health Fund$14,000 | ||
Illinois State Pharmacy Disciplinary Fund$600 | ||
Radiation Protection Fund$3,400 | ||
Solid Waste Management Fund$7,600 | ||
Illinois Gaming Law Enforcement Fund$800 | ||
Subtitle D Management Fund$700 | ||
Illinois State Medical Disciplinary Fund$2,000 | ||
Weights and Measures Fund$20,300 | ||
ICJIA Violence Prevention Fund$900 | ||
Capital Development Board Revolving Fund$3,100 | ||
DCFS Children's Services Fund$175,500 | ||
Illinois Health Facilities Planning Fund$800 | ||
Emergency Public Health Fund$1,400 | ||
Nursing Dedicated and Professional Fund$1,200 | ||
State Rail Freight Loan Repayment Fund$2,300 | ||
Drunk and Drugged Driving Prevention Fund$800 | ||
Community Water Supply Laboratory Fund$500 | ||
Used Tire Management Fund$2,700 | ||
Natural Areas Acquisition Fund$3,000 | ||
Open Space Lands Acquisition | ||
and Development Fund$7,300 | ||
Working Capital Revolving Fund$22,900 | ||
State Garage Revolving Fund$22,100 | ||
Statistical Services Revolving Fund$67,100 | ||
Communications Revolving Fund$56,900 | ||
Facilities Management Revolving Fund$84,400 | ||
Public Health Laboratory Services | ||
Revolving Fund$300 | ||
Lead Poisoning Screening, Prevention, | ||
and Abatement Fund$1,300 | ||
Tax Compliance and Administration Fund$1,700 | ||
Illinois State Fair Fund$2,300 | ||
Department of Corrections | ||
Reimbursement and Education Fund$14,700 | ||
Illinois Historic Sites Fund$900 | ||
Pesticide Control Fund$2,000 | ||
Partners for Conservation Fund$3,300 | ||
International Tourism Fund$1,200 | ||
Horse Racing Fund$3,100 | ||
Motor Carrier Safety Inspection Fund$1,000 | ||
Illinois Thoroughbred Breeders Fund$1,000 | ||
Illinois Clean Water Fund$7,400 | ||
Child Support Administrative Fund$82,100 | ||
Tourism Promotion Fund$15,200 | ||
Presidential Library and Museum Operating Fund$4,600 | ||
Dram Shop Fund$3,200 | ||
Cycle Rider Safety Training Fund$2,100 | ||
State Police Services Fund$8,500 | ||
Metabolic Screening and Treatment Fund$6,000 | ||
Insurance Producer Administration Fund$6,700 | ||
Coal Technology Development Assistance Fund$6,900 | ||
Environmental Protection Permit | ||
and Inspection Fund$3,800 | ||
Park and Conservation Fund$7,500 | ||
Local Tourism Fund$5,100 | ||
Illinois Capital Revolving Loan Fund$400 | ||
Adeline Jay Geo-Karis Illinois | ||
Beach Marina Fund$500 | ||
Insurance Financial Regulation Fund$8,200 | ||
Total$740,600 | ||
(e-50) (Blank). Notwithstanding any other provision of | ||
State law to the contrary and in addition to any other | ||
transfers that may be provided for by law, the State | ||
Comptroller shall direct and the State Treasurer shall transfer | ||
from the fund specified into the Professional Services Fund | ||
according to the schedule specified as follows: | ||
Road Fund$1,161,700 | ||
One-fourth of the specified amount shall be transferred on | ||
each of July 1 and October 1, 2014, or as soon as may be | ||
practical thereafter, and one-half of the specified amount | ||
shall be transferred on January 1, 2015, or as soon as may be | ||
practical thereafter. | ||
(f) The term "professional services" means services | ||
rendered on behalf of State agencies and other State entities
| ||
pursuant to Section 405-293 of the Department of Central | ||
Management Services Law of the Civil Administrative Code of | ||
Illinois.
| ||
(Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13; | ||
98-674, eff. 6-30-14.) | ||
(30 ILCS 105/6z-70) | ||
Sec. 6z-70. The Secretary of State Identification Security | ||
and Theft Prevention Fund. | ||
(a) The Secretary of State Identification Security and | ||
Theft Prevention Fund is created as a special fund in the State | ||
treasury. The Fund shall consist of any fund transfers, grants, | ||
fees, or moneys from other sources received for the purpose of | ||
funding identification security and theft prevention measures. | ||
(b) All moneys in the Secretary of State Identification | ||
Security and Theft Prevention Fund shall be used, subject to | ||
appropriation, for any costs related to implementing | ||
identification security and theft prevention measures. | ||
(c) (Blank).
| ||
(d) (Blank). | ||
(e) (Blank). | ||
(f) (Blank). | ||
(g) (Blank). | ||
(h) (Blank). | ||
(i) (Blank). | ||
(j) (Blank). | ||
(k) (Blank). Notwithstanding any other provision of State | ||
law to the contrary, on or after July 1, 2018, and until June | ||
30, 2019, in addition to any other transfers that may be | ||
provided for by law, at the direction of and upon notification | ||
of the Secretary of State, the State Comptroller shall direct | ||
and the State Treasurer shall transfer amounts into the | ||
Secretary of State Identification Security and Theft | ||
Prevention Fund from the designated funds not exceeding the | ||
following totals: | ||
Division of Corporations Registered Limited | ||
Liability Partnership Fund$287,000 | ||
Securities Investors Education Fund$1,500,000 | ||
Department of Business Services Special | ||
Operations Fund$3,000,000 | ||
Securities Audit and Enforcement Fund$3,500,000 | ||
(l) Notwithstanding any other provision of State law to the | ||
contrary, on or after July 1, 2019, and until June 30, 2020, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification of the Secretary | ||
of State, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts into the Secretary of State | ||
Identification Security and Theft Prevention Fund from the | ||
designated funds not exceeding the following totals: | ||
Division of Corporations Registered Limited | ||
Liability Partnership Fund....................$287,000 | ||
Securities Investors Education Fund.............$1,500,000 | ||
Department of Business Services | ||
Special Operations Fund.....................$3,000,000 | ||
Securities Audit and Enforcement Fund...........$3,500,000 | ||
(m) Notwithstanding any other provision of State law to the | ||
contrary, on or after July 1, 2020, and until June 30, 2021, in | ||
addition to any other transfers that may be provided for by | ||
law, at the direction of and upon notification of the Secretary | ||
of State, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts into the Secretary of State | ||
Identification Security and Theft Prevention Fund from the | ||
designated funds not exceeding the following totals: | ||
Division of Corporations Registered Limited | ||
Liability Partnership Fund...................$287,000 | ||
Securities Investors Education Fund..............$1,500,000 | ||
Department of Business Services Special | ||
Operations Fund............................$4,500,000 | ||
Securities Audit and Enforcement Fund..........$5,000,000 | ||
Corporate Franchise Tax Refund Fund............$3,000,000 | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19.) | ||
(30 ILCS 105/6z-100) | ||
(Section scheduled to be repealed on July 1, 2020) | ||
Sec. 6z-100. Capital Development Board Revolving Fund; | ||
payments into and use. All monies received by the Capital | ||
Development Board for publications or copies issued by the | ||
Board, and all monies received for contract administration | ||
fees, charges, or reimbursements owing to the Board shall be | ||
deposited into a special fund known as the Capital Development | ||
Board Revolving Fund, which is hereby created in the State | ||
treasury. The monies in this Fund shall be used by the Capital | ||
Development Board, as appropriated, for expenditures for | ||
personal services, retirement, social security, contractual | ||
services, legal services, travel, commodities, printing, | ||
equipment, electronic data processing, or telecommunications. | ||
For fiscal year 2021, the monies in this Fund may also be | ||
appropriated to and used by the Executive Ethics Commission for | ||
oversight and administration of the Chief Procurement Officer | ||
responsible for capital procurement. Unexpended moneys in the | ||
Fund shall not be transferred or allocated by the Comptroller | ||
or Treasurer to any other fund, nor shall the Governor | ||
authorize the transfer or allocation of those moneys to any | ||
other fund. This Section is repealed July 1, 2021 2020.
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19.) | ||
(30 ILCS 105/6z-120 new) | ||
Sec. 6z-120. Disaster Response and Recovery Fund. | ||
(a) This subsection is declarative of existing law. The | ||
Disaster Response and Recovery Fund is created as a State trust | ||
fund in the State treasury for the purpose of receiving funds | ||
from any sources, public or private, including federal sources, | ||
to be used for costs of responding to and recovering from | ||
disasters declared by the Governor and other emergencies. | ||
Moneys in the Disaster Response and Recovery Fund may be | ||
expended for qualifying purposes at the direction of the | ||
Governor and in accordance with Sections 8 and 9 of the | ||
Illinois Emergency Management Agency Act and the Emergency | ||
Management Assistance Compact Act. | ||
(b) Federal funds received by the State from the | ||
Coronavirus Relief Fund established in Section 5001 of the | ||
federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||
Act may be deposited into the Disaster Response and Recovery | ||
Fund and accounted for separately from any other moneys in the | ||
Fund. Such federal funds shall be transferred, distributed or | ||
expended from the Disaster Response and Recovery Fund only for | ||
purposes permitted in the federal Coronavirus Aid, Relief, and | ||
Economic Security (CARES) Act and related federal guidance, and | ||
as authorized by this Section. At any time, the Governor may | ||
direct the transfer of any portion of such federal funds to the | ||
State Coronavirus Urgent Remediation Emergency (State CURE) | ||
Fund or the Local Coronavirus Urgent Remediation Emergency | ||
(Local CURE) Fund for further use in accordance with the | ||
purposes authorized in the federal Coronavirus Aid, Relief, and | ||
Economic Security (CARES) Act, as it may be amended, and | ||
related federal guidance. | ||
(30 ILCS 105/6z-121 new) | ||
Sec. 6z-121. State Coronavirus Urgent Remediation | ||
Emergency Fund. | ||
(a) The State Coronavirus Urgent Remediation Emergency | ||
(State CURE) Fund is created as a federal trust fund within the | ||
State treasury. The State CURE Fund shall be held separate and | ||
apart from all other funds in the State treasury. The State | ||
CURE Fund is established: (1) to receive, directly or | ||
indirectly, federal funds from the Coronavirus Relief Fund in | ||
accordance with Section 5001 of the federal Coronavirus Aid, | ||
Relief, and Economic Security (CARES) Act or from any other | ||
federal fund pursuant to any other provision of federal law; | ||
and (2) to provide for the transfer, distribution and | ||
expenditure of such federal funds as permitted in the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||
related federal guidance or any other federal law, and as | ||
authorized by this Section. | ||
(b) Federal funds received by the State from the | ||
Coronavirus Relief Fund in accordance with Section 5001 of the | ||
federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||
Act, or any other federal funds received pursuant to any other | ||
federal law, may be deposited, directly or indirectly, into the | ||
State CURE Fund. | ||
(c) All federal funds received into the State CURE Fund | ||
from the Coronavirus Relief Fund may be transferred or expended | ||
by the Illinois Emergency Management Agency at the direction of | ||
the Governor for the specific purposes permitted by the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act, any | ||
related regulations or federal guidance, and any terms and | ||
conditions of the federal awards received by the State | ||
thereunder. The State Comptroller shall direct and the State | ||
Treasurer shall transfer, as directed by the governor in | ||
writing, a portion of the federal funds received from the | ||
Coronavirus Relief Fund or from any other federal fund pursuant | ||
to any other provision of federal law may be transferred to the | ||
Local Coronavirus Urgent Remediation Emergency (Local CURE) | ||
Fund from time to time for the provision and administration of | ||
grants to units of local government as permitted by the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act, any | ||
related federal guidance, and any other additional federal law | ||
that may provide authorization. Funds in the State CURE Fund | ||
also may be transferred to other funds in the State treasury as | ||
reimbursement for expenditures made from such other funds if | ||
the expenditures are eligible for federal reimbursement under | ||
Section 5001 of the federal Coronavirus Aid, Relief, and | ||
Economic Security (CARES) Act and related federal guidance. | ||
Funds in the State CURE Fund also may be expended directly on | ||
expenditures eligible for federal reimbursement under Section | ||
5001 of the federal Coronavirus Aid, Relief, and Economic | ||
Security (CARES) Act and related federal guidance. | ||
(d) Once the General Assembly has enacted appropriations | ||
from the State CURE Fund, the expenditure of funds from the | ||
State CURE Fund shall be subject to appropriation by the | ||
General Assembly, and shall be administered by the Illinois | ||
Emergency Management Agency at the direction of the Governor. | ||
The Illinois Emergency Management Agency, and other agencies as | ||
named in appropriations, shall transfer, distribute or expend | ||
the funds. The State Comptroller shall direct and the State | ||
Treasurer shall transfer funds in the State CURE Fund to other | ||
funds in the State treasury as reimbursement for expenditures | ||
made from such other funds if the expenditures are eligible for | ||
federal reimbursement under Section 5001 of the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||
related federal guidance, as directed in writing by the | ||
Governor. Additional funds that may be received from the | ||
federal government from legislation enacted in response to the | ||
impact of Coronavirus Disease 2019, including fiscal | ||
stabilization payments that replace revenues lost due to | ||
Coronavirus Disease 2019, The State Comptroller may direct and | ||
the State Treasurer shall transfer in the manner authorized or | ||
required by any related federal guidance, as directed in | ||
writing by the Governor. | ||
(e) Unexpended funds in the State CURE Fund shall be paid | ||
back to the federal government at the direction of the | ||
Governor. | ||
(30 ILCS 105/6z-122 new) | ||
Sec. 6z-122. Local Coronavirus Urgent Remediation | ||
Emergency Fund. | ||
(a) The Local Coronavirus Urgent Remediation Emergency | ||
Fund, or Local CURE Fund, is created as a federal trust fund | ||
within the State treasury. The Local CURE Fund shall be held | ||
separate and apart from all other funds of the State. The Local | ||
CURE Fund is established: (1) to receive transfers from either | ||
the Disaster Response and Recovery Fund or the State | ||
Coronavirus Urgent Remediation Emergency (State CURE) Fund of | ||
federal funds received by the State from the Coronavirus Relief | ||
Fund in accordance with Section 5001 of the federal Coronavirus | ||
Aid, Relief, and Economic Security (CARES) Act or pursuant to | ||
any other provision of federal law; and (2) to provide for the | ||
administration and payment of grants and expense | ||
reimbursements to units of local government as permitted in the | ||
federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||
Act and related federal guidance, as authorized by this | ||
Section, and as authorized in the Department of Commerce and | ||
Economic Opportunity Act. | ||
(b) A portion of the funds received into either the | ||
Disaster Response and Recovery Fund or the State CURE Fund from | ||
the Coronavirus Relief Fund in accordance with Section 5001 of | ||
the federal Coronavirus Aid, Relief, and Economic Security | ||
(CARES) Act may be transferred into the Local CURE Fund from | ||
time to time. Such funds transferred to the Local CURE Fund may | ||
be used by the Department of Commerce and Economic Opportunity | ||
only to provide for the awarding and administration and payment | ||
of grants and expense reimbursements to units of local | ||
government for the specific purposes permitted by the federal | ||
Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||
any related federal guidance, the terms and conditions of the | ||
federal awards through which the funds are received by the | ||
State, in accordance with the procedures established in this | ||
Section, and as authorized in the Department of Commerce and | ||
Economic Opportunity Act. | ||
(c) Unless federal guidance expands the authorized uses, | ||
the funds received by units of local government from the Local | ||
CURE Fund may be used only to cover the costs of the units of | ||
local government that (1) are necessary expenditures incurred | ||
due to the public health emergency caused by the Coronavirus | ||
Disease 2019, (2) were not accounted for in the budget of the | ||
State or unit of local government most recently approved as of | ||
March 27, 2020: and are incurred on or after March 1, 2020 and | ||
before December 31, 2020; however, if new federal guidance or | ||
new federal law expands authorized uses, then the funds may be | ||
used for any other permitted purposes. | ||
(d) The expenditure of funds from the Local CURE Fund shall | ||
be subject to appropriation by the General Assembly. | ||
(e) Unexpended funds in the Local CURE Fund shall be | ||
transferred or paid back to the State CURE Fund at the | ||
direction of the Governor. | ||
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3) | ||
Sec. 8.3. Money in the Road Fund shall, if and when the | ||
State of
Illinois incurs any bonded indebtedness for the | ||
construction of
permanent highways, be set aside and used for | ||
the purpose of paying and
discharging annually the principal | ||
and interest on that bonded
indebtedness then due and payable, | ||
and for no other purpose. The
surplus, if any, in the Road Fund | ||
after the payment of principal and
interest on that bonded | ||
indebtedness then annually due shall be used as
follows: | ||
first -- to pay the cost of administration of Chapters | ||
2 through 10 of
the Illinois Vehicle Code, except the cost | ||
of administration of Articles I and
II of Chapter 3 of that | ||
Code, and to pay the costs of the Executive Ethics | ||
Commission for oversight and administration of the Chief | ||
Procurement Officer for transportation; and | ||
secondly -- for expenses of the Department of | ||
Transportation for
construction, reconstruction, | ||
improvement, repair, maintenance,
operation, and | ||
administration of highways in accordance with the
| ||
provisions of laws relating thereto, or for any purpose | ||
related or
incident to and connected therewith, including | ||
the separation of grades
of those highways with railroads | ||
and with highways and including the
payment of awards made | ||
by the Illinois Workers' Compensation Commission under the | ||
terms of
the Workers' Compensation Act or Workers' | ||
Occupational Diseases Act for
injury or death of an | ||
employee of the Division of Highways in the
Department of | ||
Transportation; or for the acquisition of land and the
| ||
erection of buildings for highway purposes, including the | ||
acquisition of
highway right-of-way or for investigations | ||
to determine the reasonably
anticipated future highway | ||
needs; or for making of surveys, plans,
specifications and | ||
estimates for and in the construction and maintenance
of | ||
flight strips and of highways necessary to provide access | ||
to military
and naval reservations, to defense industries | ||
and defense-industry
sites, and to the sources of raw | ||
materials and for replacing existing
highways and highway | ||
connections shut off from general public use at
military | ||
and naval reservations and defense-industry sites, or for | ||
the
purchase of right-of-way, except that the State shall | ||
be reimbursed in
full for any expense incurred in building | ||
the flight strips; or for the
operating and maintaining of | ||
highway garages; or for patrolling and
policing the public | ||
highways and conserving the peace; or for the operating | ||
expenses of the Department relating to the administration | ||
of public transportation programs; or, during fiscal year | ||
2020 only, for the purposes of a grant not to exceed | ||
$8,394,800 to the Regional Transportation Authority on | ||
behalf of PACE for the purpose of ADA/Para-transit | ||
expenses; or, during fiscal year 2021 only, for the | ||
purposes of a grant not to exceed $8,394,800 to the | ||
Regional Transportation Authority on behalf of PACE for the | ||
purpose of ADA/Para-transit expenses; or for any of
those | ||
purposes or any other purpose that may be provided by law. | ||
Appropriations for any of those purposes are payable from | ||
the Road
Fund. Appropriations may also be made from the Road | ||
Fund for the
administrative expenses of any State agency that | ||
are related to motor
vehicles or arise from the use of motor | ||
vehicles. | ||
Beginning with fiscal year 1980 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are | ||
eligible for federal reimbursement: | ||
1. Department of Public Health; | ||
2. Department of Transportation, only with respect to | ||
subsidies for
one-half fare Student Transportation and | ||
Reduced Fare for Elderly, except during fiscal year 2019 | ||
only when no more than $17,570,000 may be expended and | ||
except fiscal year 2020 only when no more than $17,570,000 | ||
may be expended and except fiscal year 2021 only when no | ||
more than $17,570,000 may be expended; | ||
3. Department of Central Management
Services, except | ||
for expenditures
incurred for group insurance premiums of | ||
appropriate personnel; | ||
4. Judicial Systems and Agencies. | ||
Beginning with fiscal year 1981 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are | ||
eligible for federal reimbursement: | ||
1. Department of State Police, except for expenditures | ||
with
respect to the Division of Operations; | ||
2. Department of Transportation, only with respect to | ||
Intercity Rail
Subsidies, except during fiscal year 2019 | ||
only when no more than $52,000,000 may be expended and | ||
except fiscal year 2020 only when no more than $50,000,000 | ||
may be expended and except fiscal year 2021 only when no | ||
more than $50,000,000 may be expended, and Rail Freight | ||
Services. | ||
Beginning with fiscal year 1982 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are | ||
eligible for federal reimbursement: Department
of Central | ||
Management Services, except for awards made by
the Illinois | ||
Workers' Compensation Commission under the terms of the | ||
Workers' Compensation Act
or Workers' Occupational Diseases | ||
Act for injury or death of an employee of
the Division of | ||
Highways in the Department of Transportation. | ||
Beginning with fiscal year 1984 and thereafter, no Road | ||
Fund monies
shall be appropriated to the following Departments | ||
or agencies of State
government for administration, grants, or | ||
operations; but this
limitation is not a restriction upon | ||
appropriating for those purposes any
Road Fund monies that are | ||
eligible for federal reimbursement: | ||
1. Department of State Police, except not more than 40% | ||
of the
funds appropriated for the Division of Operations; | ||
2. State Officers. | ||
Beginning with fiscal year 1984 and thereafter, no Road | ||
Fund monies
shall be appropriated to any Department or agency | ||
of State government
for administration, grants, or operations | ||
except as provided hereafter;
but this limitation is not a | ||
restriction upon appropriating for those
purposes any Road Fund | ||
monies that are eligible for federal
reimbursement. It shall | ||
not be lawful to circumvent the above
appropriation limitations | ||
by governmental reorganization or other
methods. | ||
Appropriations shall be made from the Road Fund only in
| ||
accordance with the provisions of this Section. | ||
Money in the Road Fund shall, if and when the State of | ||
Illinois
incurs any bonded indebtedness for the construction of | ||
permanent
highways, be set aside and used for the purpose of | ||
paying and
discharging during each fiscal year the principal | ||
and interest on that
bonded indebtedness as it becomes due and | ||
payable as provided in the
Transportation Bond Act, and for no | ||
other
purpose. The surplus, if any, in the Road Fund after the | ||
payment of
principal and interest on that bonded indebtedness | ||
then annually due
shall be used as follows: | ||
first -- to pay the cost of administration of Chapters | ||
2 through 10
of the Illinois Vehicle Code; and | ||
secondly -- no Road Fund monies derived from fees, | ||
excises, or
license taxes relating to registration, | ||
operation and use of vehicles on
public highways or to | ||
fuels used for the propulsion of those vehicles,
shall be | ||
appropriated or expended other than for costs of | ||
administering
the laws imposing those fees, excises, and | ||
license taxes, statutory
refunds and adjustments allowed | ||
thereunder, administrative costs of the
Department of | ||
Transportation, including, but not limited to, the | ||
operating expenses of the Department relating to the | ||
administration of public transportation programs, payment | ||
of debts and liabilities incurred
in construction and | ||
reconstruction of public highways and bridges,
acquisition | ||
of rights-of-way for and the cost of construction,
| ||
reconstruction, maintenance, repair, and operation of | ||
public highways and
bridges under the direction and | ||
supervision of the State, political
subdivision, or | ||
municipality collecting those monies, or during fiscal | ||
year 2019 only for the purposes of a grant not to exceed | ||
$3,825,000 to the Regional Transportation Authority on | ||
behalf of PACE for the purpose of ADA/Para-transit | ||
expenses, or during fiscal year 2020 only for the purposes | ||
of a grant not to exceed $8,394,800 to the Regional | ||
Transportation Authority on behalf of PACE for the purpose | ||
of ADA/Para-transit expenses, or during fiscal year 2021 | ||
only for the purposes of a grant not to exceed $8,394,800 | ||
to the Regional Transportation Authority on behalf of PACE | ||
for the purpose of ADA/Para-transit expenses, and the costs | ||
for
patrolling and policing the public highways (by State, | ||
political
subdivision, or municipality collecting that | ||
money) for enforcement of
traffic laws. The separation of | ||
grades of such highways with railroads
and costs associated | ||
with protection of at-grade highway and railroad
crossing | ||
shall also be permissible. | ||
Appropriations for any of such purposes are payable from | ||
the Road
Fund or the Grade Crossing Protection Fund as provided | ||
in Section 8 of
the Motor Fuel Tax Law. | ||
Except as provided in this paragraph, beginning with fiscal | ||
year 1991 and
thereafter, no Road Fund monies
shall be | ||
appropriated to the Department of State Police for the purposes | ||
of
this Section in excess of its total fiscal year 1990 Road | ||
Fund
appropriations for those purposes unless otherwise | ||
provided in Section 5g of
this Act.
For fiscal years 2003,
| ||
2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be | ||
appropriated to the
Department of State Police for the purposes | ||
of this Section in excess of
$97,310,000.
For fiscal year 2008 | ||
only, no Road
Fund monies shall be appropriated to the | ||
Department of State Police for the purposes of
this Section in | ||
excess of $106,100,000. For fiscal year 2009 only, no Road Fund | ||
monies shall be appropriated to the Department of State Police | ||
for the purposes of this Section in excess of $114,700,000. | ||
Beginning in fiscal year 2010, no road fund moneys shall be | ||
appropriated to the Department of State Police. It shall not be | ||
lawful to circumvent this limitation on
appropriations by | ||||||||||||
governmental reorganization or other methods unless
otherwise | ||||||||||||
provided in Section 5g of this Act. | ||||||||||||
In fiscal year 1994, no Road Fund monies shall be | ||||||||||||
appropriated
to the
Secretary of State for the purposes of this | ||||||||||||
Section in excess of the total
fiscal year 1991 Road Fund | ||||||||||||
appropriations to the Secretary of State for
those purposes, | ||||||||||||
plus $9,800,000. It
shall not be
lawful to circumvent
this | ||||||||||||
limitation on appropriations by governmental reorganization or | ||||||||||||
other
method. | ||||||||||||
Beginning with fiscal year 1995 and thereafter, no Road | ||||||||||||
Fund
monies
shall be appropriated to the Secretary of State for | ||||||||||||
the purposes of this
Section in excess of the total fiscal year | ||||||||||||
1994 Road Fund
appropriations to
the Secretary of State for | ||||||||||||
those purposes. It shall not be lawful to
circumvent this | ||||||||||||
limitation on appropriations by governmental reorganization
or | ||||||||||||
other methods. | ||||||||||||
Beginning with fiscal year 2000, total Road Fund | ||||||||||||
appropriations to the
Secretary of State for the purposes of | ||||||||||||
this Section shall not exceed the
amounts specified for the | ||||||||||||
following fiscal years: | ||||||||||||
| ||||||||||||
| ||||||||||||
For fiscal year 2010, no road fund moneys shall be | ||||||||||||
appropriated to the Secretary of State. | ||||||||||||
Beginning in fiscal year 2011, moneys in the Road Fund | ||||||||||||
shall be appropriated to the Secretary of State for the | ||||||||||||
exclusive purpose of paying refunds due to overpayment of fees | ||||||||||||
related to Chapter 3 of the Illinois Vehicle Code unless | ||||||||||||
otherwise provided for by law. | ||||||||||||
It shall not be lawful to circumvent this limitation on | ||||||||||||
appropriations by
governmental reorganization or other | ||||||||||||
methods. | ||||||||||||
No new program may be initiated in fiscal year 1991 and
| ||||||||||||
thereafter that is not consistent with the limitations imposed | ||||||||||||
by this
Section for fiscal year 1984 and thereafter, insofar as | ||||||||||||
appropriation of
Road Fund monies is concerned. | ||||||||||||
Nothing in this Section prohibits transfers from the Road | ||||||||||||
Fund to the
State Construction Account Fund under Section 5e of | ||||||||||||
this Act; nor to the
General Revenue Fund, as authorized by | ||||||||||||
Public Act 93-25. | ||||||||||||
The additional amounts authorized for expenditure in this | ||||||||||||
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
| ||||||||||||
shall be repaid to the Road Fund
from the General Revenue Fund | ||||||||||||
in the next succeeding fiscal year that the
General Revenue | ||
Fund has a positive budgetary balance, as determined by
| ||
generally accepted accounting principles applicable to | ||
government. | ||
The additional amounts authorized for expenditure by the | ||
Secretary of State
and
the Department of State Police in this | ||
Section by Public Act 94-91 shall be repaid to the Road Fund | ||
from the General Revenue Fund in the
next
succeeding fiscal | ||
year that the General Revenue Fund has a positive budgetary
| ||
balance,
as determined by generally accepted accounting | ||
principles applicable to
government. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
| ||
(30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
| ||
Sec. 8.12. State Pensions Fund.
| ||
(a) The moneys in the State Pensions Fund shall be used | ||
exclusively
for the administration of the Revised Uniform | ||
Unclaimed Property Act and
for the expenses incurred by the | ||
Auditor General for administering the provisions of Section | ||
2-8.1 of the Illinois State Auditing Act and for operational | ||
expenses of the Office of the State Treasurer and for the | ||
funding of the unfunded liabilities of the designated | ||
retirement systems. For the purposes of this Section, | ||
"operational expenses of the Office of the State Treasurer" | ||
includes the acquisition of land and buildings in State fiscal | ||
years 2019 and 2020 for use by the Office of the State | ||
Treasurer, as well as construction, reconstruction, | ||
improvement, repair, and maintenance, in accordance with the | ||
provisions of laws relating thereto, of such lands and | ||
buildings beginning in State fiscal year 2019 and thereafter. | ||
Beginning in State fiscal year 2022 2021, payments to the | ||
designated retirement systems under this Section shall be in | ||
addition to, and not in lieu of, any State contributions | ||
required under the Illinois Pension Code.
| ||
"Designated retirement systems" means:
| ||
(1) the State Employees' Retirement System of | ||
Illinois;
| ||
(2) the Teachers' Retirement System of the State of | ||
Illinois;
| ||
(3) the State Universities Retirement System;
| ||
(4) the Judges Retirement System of Illinois; and
| ||
(5) the General Assembly Retirement System.
| ||
(b) Each year the General Assembly may make appropriations | ||
from
the State Pensions Fund for the administration of the | ||
Revised Uniform
Unclaimed Property Act.
| ||
(c) As soon as possible after July 30, 2004 (the effective | ||
date of Public Act 93-839), the General Assembly shall | ||
appropriate from the State Pensions Fund (1) to the State | ||
Universities Retirement System the amount certified under | ||
Section 15-165 during the prior year, (2) to the Judges | ||
Retirement System of Illinois the amount certified under | ||
Section 18-140 during the prior year, and (3) to the General | ||
Assembly Retirement System the amount certified under Section | ||
2-134 during the prior year as part of the required
State | ||
contributions to each of those designated retirement systems. | ||
If the amount in the State Pensions Fund does not exceed the | ||
sum of the amounts certified in Sections 15-165, 18-140, and | ||
2-134 by at least $5,000,000, the amount paid to each | ||
designated retirement system under this subsection shall be | ||
reduced in proportion to the amount certified by each of those | ||
designated retirement systems.
| ||
(c-5) For fiscal years 2006 through 2021 2020, the General | ||
Assembly shall appropriate from the State Pensions Fund to the | ||
State Universities Retirement System the amount estimated to be | ||
available during the fiscal year in the State Pensions Fund; | ||
provided, however, that the amounts appropriated under this | ||
subsection (c-5) shall not reduce the amount in the State | ||
Pensions Fund below $5,000,000.
| ||
(c-6) For fiscal year 2022 2021 and each fiscal year | ||
thereafter, as soon as may be practical after any money is | ||
deposited into the State Pensions Fund from the Unclaimed | ||
Property Trust Fund, the State Treasurer shall apportion the | ||
deposited amount among the designated retirement systems as | ||
defined in subsection (a) to reduce their actuarial reserve | ||
deficiencies. The State Comptroller and State Treasurer shall | ||
pay the apportioned amounts to the designated retirement | ||
systems to fund the unfunded liabilities of the designated | ||
retirement systems. The amount apportioned to each designated | ||
retirement system shall constitute a portion of the amount | ||
estimated to be available for appropriation from the State | ||
Pensions Fund that is the same as that retirement system's | ||
portion of the total actual reserve deficiency of the systems, | ||
as determined annually by the Governor's Office of Management | ||
and Budget at the request of the State Treasurer. The amounts | ||
apportioned under this subsection shall not reduce the amount | ||
in the State Pensions Fund below $5,000,000. | ||
(d) The
Governor's Office of Management and Budget shall | ||
determine the individual and total
reserve deficiencies of the | ||
designated retirement systems. For this purpose,
the
| ||
Governor's Office of Management and Budget shall utilize the | ||
latest available audit and actuarial
reports of each of the | ||
retirement systems and the relevant reports and
statistics of | ||
the Public Employee Pension Fund Division of the Department of
| ||
Insurance.
| ||
(d-1) (Blank).
| ||
(e) The changes to this Section made by Public Act 88-593 | ||
shall
first apply to distributions from the Fund for State | ||
fiscal year 1996.
| ||
(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; | ||
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. | ||
6-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
| ||
(30 ILCS 105/8g-1) | ||
Sec. 8g-1. Fund transfers. | ||
(a) (Blank).
| ||
(b) (Blank). | ||
(c) (Blank). | ||
(d) (Blank). | ||
(e) (Blank). | ||
(f) (Blank). | ||
(g) (Blank). | ||
(h) (Blank). | ||
(i) (Blank). | ||
(j) (Blank). | ||
(k) (Blank). | ||
(l) (Blank). | ||
(m) (Blank). | ||
(n) (Blank). In addition to any other transfers that may be | ||
provided for by law, on July 1, 2019, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $800,000 from the General | ||
Revenue Fund to the Grant Accountability and Transparency Fund. | ||
(o) (Blank). In addition to any other transfers that may be | ||
provided for by law, on July 1, 2019, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $60,000,000 from the | ||
Tourism Promotion Fund to the General Revenue Fund. | ||
(p) (Blank). In addition to any other transfers that may be | ||
provided for by law, on July 1, 2019, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer amounts from the State Police | ||
Whistleblower Reward and Protection Fund to the designated fund | ||
not exceeding the following amount: | ||
Firearm Dealer License Certification Fund......$5,000,000 | ||
(q) (Blank). In addition to any other transfers that may be | ||
provided for by law, on July 1, 2019, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $500,000 from the General | ||
Revenue Fund to the Governor's Administrative Fund. | ||
(r) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2020, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $500,000 from the General | ||
Revenue Fund to the Grant Accountability and Transparency Fund. | ||
(s) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2020, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $500,000 from the General | ||
Revenue Fund to the Governor's Administrative Fund. | ||
(t) In addition to any other transfers that may be provided | ||
for by law, on July 1, 2020, or as soon thereafter as | ||
practical, the State Comptroller shall direct and the State | ||
Treasurer shall transfer the sum of $320,000 from the General | ||
Revenue Fund to the Coal Development Fund. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19.)
| ||
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
| ||
Sec. 13.2. Transfers among line item appropriations. | ||
(a) Transfers among line item appropriations from the same
| ||
treasury fund for the objects specified in this Section may be | ||
made in
the manner provided in this Section when the balance | ||
remaining in one or
more such line item appropriations is | ||
insufficient for the purpose for
which the appropriation was | ||
made. | ||
(a-1) No transfers may be made from one
agency to another | ||
agency, nor may transfers be made from one institution
of | ||
higher education to another institution of higher education | ||
except as provided by subsection (a-4).
| ||
(a-2) Except as otherwise provided in this Section, | ||
transfers may be made only among the objects of expenditure | ||
enumerated
in this Section, except that no funds may be | ||
transferred from any
appropriation for personal services, from | ||
any appropriation for State
contributions to the State | ||
Employees' Retirement System, from any
separate appropriation | ||
for employee retirement contributions paid by the
employer, nor | ||
from any appropriation for State contribution for
employee | ||
group insurance.
| ||
(a-2.5) (Blank). | ||
(a-3) Further, if an agency receives a separate
| ||
appropriation for employee retirement contributions paid by | ||
the employer,
any transfer by that agency into an appropriation | ||
for personal services
must be accompanied by a corresponding | ||
transfer into the appropriation for
employee retirement | ||
contributions paid by the employer, in an amount
sufficient to | ||
meet the employer share of the employee contributions
required | ||
to be remitted to the retirement system. | ||
(a-4) Long-Term Care Rebalancing. The Governor may | ||
designate amounts set aside for institutional services | ||
appropriated from the General Revenue Fund or any other State | ||
fund that receives monies for long-term care services to be | ||
transferred to all State agencies responsible for the | ||
administration of community-based long-term care programs, | ||
including, but not limited to, community-based long-term care | ||
programs administered by the Department of Healthcare and | ||
Family Services, the Department of Human Services, and the | ||
Department on Aging, provided that the Director of Healthcare | ||
and Family Services first certifies that the amounts being | ||
transferred are necessary for the purpose of assisting persons | ||
in or at risk of being in institutional care to transition to | ||
community-based settings, including the financial data needed | ||
to prove the need for the transfer of funds. The total amounts | ||
transferred shall not exceed 4% in total of the amounts | ||
appropriated from the General Revenue Fund or any other State | ||
fund that receives monies for long-term care services for each | ||
fiscal year. A notice of the fund transfer must be made to the | ||
General Assembly and posted at a minimum on the Department of | ||
Healthcare and Family Services website, the Governor's Office | ||
of Management and Budget website, and any other website the | ||
Governor sees fit. These postings shall serve as notice to the | ||
General Assembly of the amounts to be transferred. Notice shall | ||
be given at least 30 days prior to transfer. | ||
(b) In addition to the general transfer authority provided | ||
under
subsection (c), the following agencies have the specific | ||
transfer authority
granted in this subsection: | ||
The Department of Healthcare and Family Services is | ||
authorized to make transfers
representing savings attributable | ||
to not increasing grants due to the
births of additional | ||
children from line items for payments of cash grants to
line | ||
items for payments for employment and social services for the | ||
purposes
outlined in subsection (f) of Section 4-2 of the | ||
Illinois Public Aid Code. | ||
The Department of Children and Family Services is | ||
authorized to make
transfers not exceeding 2% of the aggregate | ||
amount appropriated to it within
the same treasury fund for the | ||
following line items among these same line
items: Foster Home | ||
and Specialized Foster Care and Prevention, Institutions
and | ||
Group Homes and Prevention, and Purchase of Adoption and | ||
Guardianship
Services. | ||
The Department on Aging is authorized to make transfers not
| ||
exceeding 10% 2% of the aggregate amount appropriated to it | ||
within the same
treasury fund for the following Community Care | ||
Program line items among these
same line items: purchase of | ||
services covered by the Community Care Program and | ||
Comprehensive Case Coordination. | ||
The State Board of Education is authorized to make | ||
transfers from line item appropriations within the same | ||
treasury fund for General State Aid, General State Aid - Hold | ||
Harmless, and Evidence-Based Funding, provided that no such | ||
transfer may be made unless the amount transferred is no longer | ||
required for the purpose for which that appropriation was made, | ||
to the line item appropriation for Transitional Assistance when | ||
the balance remaining in such line item appropriation is | ||
insufficient for the purpose for which the appropriation was | ||
made. | ||
The State Board of Education is authorized to make | ||
transfers between the following line item appropriations | ||
within the same treasury fund: Disabled Student | ||
Services/Materials (Section 14-13.01 of the School Code), | ||
Disabled Student Transportation Reimbursement (Section | ||
14-13.01 of the School Code), Disabled Student Tuition - | ||
Private Tuition (Section 14-7.02 of the School Code), | ||
Extraordinary Special Education (Section 14-7.02b of the | ||
School Code), Reimbursement for Free Lunch/Breakfast Program, | ||
Summer School Payments (Section 18-4.3 of the School Code), and | ||
Transportation - Regular/Vocational Reimbursement (Section | ||
29-5 of the School Code). Such transfers shall be made only | ||
when the balance remaining in one or more such line item | ||
appropriations is insufficient for the purpose for which the | ||
appropriation was made and provided that no such transfer may | ||
be made unless the amount transferred is no longer required for | ||
the purpose for which that appropriation was made. | ||
The Department of Healthcare and Family Services is | ||
authorized to make transfers not exceeding 4% of the aggregate | ||
amount appropriated to it, within the same treasury fund, among | ||
the various line items appropriated for Medical Assistance. | ||
(c) The sum of such transfers for an agency in a fiscal | ||
year shall not
exceed 2% of the aggregate amount appropriated | ||
to it within the same treasury
fund for the following objects: | ||
Personal Services; Extra Help; Student and
Inmate | ||
Compensation; State Contributions to Retirement Systems; State
| ||
Contributions to Social Security; State Contribution for | ||
Employee Group
Insurance; Contractual Services; Travel; | ||
Commodities; Printing; Equipment;
Electronic Data Processing; | ||
Operation of Automotive Equipment;
Telecommunications | ||
Services; Travel and Allowance for Committed, Paroled
and | ||
Discharged Prisoners; Library Books; Federal Matching Grants | ||
for
Student Loans; Refunds; Workers' Compensation, | ||
Occupational Disease, and
Tort Claims; Late Interest Penalties | ||
under the State Prompt Payment Act and Sections 368a and 370a | ||
of the Illinois Insurance Code; and, in appropriations to | ||
institutions of higher education,
Awards and Grants. | ||
Notwithstanding the above, any amounts appropriated for
| ||
payment of workers' compensation claims to an agency to which | ||
the authority
to evaluate, administer and pay such claims has | ||
been delegated by the
Department of Central Management Services | ||
may be transferred to any other
expenditure object where such | ||
amounts exceed the amount necessary for the
payment of such | ||
claims. | ||
(c-1) (Blank). | ||
(c-2) (Blank).
| ||
(c-3) (Blank). | ||
(c-4) (Blank). | ||
(c-5) (Blank). Special provisions for State fiscal year | ||
2019. Notwithstanding any other provision of this Section, for | ||
State fiscal year 2019, transfers among line item | ||
appropriations to a State agency from the same State treasury | ||
fund may be made for operational or lump sum expenses only, | ||
provided that the sum of such transfers for a State agency in | ||
State fiscal year 2019 shall not exceed 4% of the aggregate | ||
amount appropriated to that State agency for operational or | ||
lump sum expenses for State fiscal year 2019. For the purpose | ||
of this subsection (c-5), "operational or lump sum expenses" | ||
includes the following objects: personal services; extra help; | ||
student and inmate compensation; State contributions to | ||
retirement systems; State contributions to social security; | ||
State contributions for employee group insurance; contractual | ||
services; travel; commodities; printing; equipment; electronic | ||
data processing; operation of automotive equipment; | ||
telecommunications services; travel and allowance for | ||
committed, paroled, and discharged prisoners; library books; | ||
federal matching grants for student loans; refunds; workers' | ||
compensation, occupational disease, and tort claims; lump sum | ||
and other purposes; and lump sum operations. For the purpose of | ||
this subsection (c-5), "State agency" does not include the | ||
Attorney General, the Secretary of State, the Comptroller, the | ||
Treasurer, or the legislative or judicial branches. | ||
(c-6) Special provisions for State fiscal year 2020. | ||
Notwithstanding any other provision of this Section, for State | ||
fiscal year 2020, transfers among line item appropriations to a | ||
State agency from the same State treasury fund may be made for | ||
operational or lump sum expenses only, provided that the sum of | ||
such transfers for a State agency in State fiscal year 2020 | ||
shall not exceed 4% of the aggregate amount appropriated to | ||
that State agency for operational or lump sum expenses for | ||
State fiscal year 2020. For the purpose of this subsection | ||
(c-6), "operational or lump sum expenses" includes the | ||
following objects: personal services; extra help; student and | ||
inmate compensation; State contributions to retirement | ||
systems; State contributions to social security; State | ||
contributions for employee group insurance; contractual | ||
services; travel; commodities; printing; equipment; electronic | ||
data processing; operation of automotive equipment; | ||
telecommunications services; travel and allowance for | ||
committed, paroled, and discharged prisoners; library books; | ||
federal matching grants for student loans; refunds; workers' | ||
compensation, occupational disease, and tort claims; Late | ||
Interest Penalties under the State Prompt Payment Act and | ||
Sections 368a and 370a of the Illinois Insurance Code; lump sum | ||
and other purposes; and lump sum operations. For the purpose of | ||
this subsection (c-6), "State agency" does not include the | ||
Attorney General, the Secretary of State, the Comptroller, the | ||
Treasurer, or the judicial or legislative branches. | ||
(c-7) Special provisions for State fiscal year 2021. | ||
Notwithstanding any other provision of this Section, for State | ||
fiscal year 2021, transfers among line item appropriations to a | ||
State agency from the same State treasury fund may be made for | ||
operational or lump sum expenses only, provided that the sum of | ||
such transfers for a State agency in State fiscal year 2021 | ||
shall not exceed 8% of the aggregate amount appropriated to | ||
that State agency for operational or lump sum expenses for | ||
State fiscal year 2021. For the purpose of this subsection, | ||
"operational or lump sum expenses" includes the following | ||
objects: personal services; extra help; student and inmate | ||
compensation; State contributions to retirement systems; State | ||
contributions to social security; State contributions for | ||
employee group insurance; contractual services; travel; | ||
commodities; printing; equipment; electronic data processing; | ||
operation of automotive equipment; telecommunications | ||
services; travel and allowance for committed, paroled, and | ||
discharged prisoners; library books; federal matching grants | ||
for student loans; refunds; workers' compensation, | ||
occupational disease, and tort claims; Late Interest Penalties | ||
under the State Prompt Payment Act and Sections 368a and 370a | ||
of the Illinois Insurance Code; lump sum and other purposes; | ||
and lump sum operations. For the purpose of this subsection, | ||
"State agency" does not include the Attorney General, the | ||
Secretary of State, the Comptroller, the Treasurer, or the | ||
judicial or legislative branches. | ||
(d) Transfers among appropriations made to agencies of the | ||
Legislative
and Judicial departments and to the | ||
constitutionally elected officers in the
Executive branch | ||
require the approval of the officer authorized in Section 10
of | ||
this Act to approve and certify vouchers. Transfers among | ||
appropriations
made to the University of Illinois, Southern | ||
Illinois University, Chicago State
University, Eastern | ||
Illinois University, Governors State University, Illinois
| ||
State University, Northeastern Illinois University, Northern | ||
Illinois
University, Western Illinois University, the Illinois | ||
Mathematics and Science
Academy and the Board of Higher | ||
Education require the approval of the Board of
Higher Education | ||
and the Governor. Transfers among appropriations to all other
| ||
agencies require the approval of the Governor. | ||
The officer responsible for approval shall certify that the
| ||
transfer is necessary to carry out the programs and purposes | ||
for which
the appropriations were made by the General Assembly | ||
and shall transmit
to the State Comptroller a certified copy of | ||
the approval which shall
set forth the specific amounts | ||
transferred so that the Comptroller may
change his records | ||
accordingly. The Comptroller shall furnish the
Governor with | ||
information copies of all transfers approved for agencies
of | ||
the Legislative and Judicial departments and transfers | ||
approved by
the constitutionally elected officials of the | ||
Executive branch other
than the Governor, showing the amounts | ||
transferred and indicating the
dates such changes were entered | ||
on the Comptroller's records. | ||
(e) The State Board of Education, in consultation with the | ||
State Comptroller, may transfer line item appropriations for | ||
General State Aid or Evidence-Based Funding among the Common | ||
School Fund and the Education Assistance Fund, and, for State | ||
fiscal year 2020 and each fiscal year thereafter, the Fund for | ||
the Advancement of Education. With the advice and consent of | ||
the Governor's Office of Management and Budget, the State Board | ||
of Education, in consultation with the State Comptroller, may | ||
transfer line item appropriations between the General Revenue | ||
Fund and the Education Assistance Fund for the following | ||
programs: | ||
(1) Disabled Student Personnel Reimbursement (Section | ||
14-13.01 of the School Code); | ||
(2) Disabled Student Transportation Reimbursement | ||
(subsection (b) of Section 14-13.01 of the School Code); | ||
(3) Disabled Student Tuition - Private Tuition | ||
(Section 14-7.02 of the School Code); | ||
(4) Extraordinary Special Education (Section 14-7.02b | ||
of the School Code); | ||
(5) Reimbursement for Free Lunch/Breakfast Programs; | ||
(6) Summer School Payments (Section 18-4.3 of the | ||
School Code); | ||
(7) Transportation - Regular/Vocational Reimbursement | ||
(Section 29-5 of the School Code); | ||
(8) Regular Education Reimbursement (Section 18-3 of | ||
the School Code); and | ||
(9) Special Education Reimbursement (Section 14-7.03 | ||
of the School Code). | ||
(f) For State fiscal year 2020 and each fiscal year | ||
thereafter only, the Department on Aging, in consultation with | ||
the State Comptroller, with the advice and consent of the | ||
Governor's Office of Management and Budget, may transfer line | ||
item appropriations for purchase of services covered by the | ||
Community Care Program between the General Revenue Fund and the | ||
Commitment to Human Services Fund. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; | ||
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. | ||
8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, | ||
eff. 8-9-19.)
| ||
(30 ILCS 105/25) (from Ch. 127, par. 161)
| ||
Sec. 25. Fiscal year limitations.
| ||
(a) All appropriations shall be
available for expenditure | ||
for the fiscal year or for a lesser period if the
Act making | ||
that appropriation so specifies. A deficiency or emergency
| ||
appropriation shall be available for expenditure only through | ||
June 30 of
the year when the Act making that appropriation is | ||
enacted unless that Act
otherwise provides.
| ||
(b) Outstanding liabilities as of June 30, payable from | ||
appropriations
which have otherwise expired, may be paid out of | ||
the expiring
appropriations during the 2-month period ending at | ||
the
close of business on August 31. Any service involving
| ||
professional or artistic skills or any personal services by an | ||
employee whose
compensation is subject to income tax | ||
withholding must be performed as of June
30 of the fiscal year | ||
in order to be considered an "outstanding liability as of
June | ||
30" that is thereby eligible for payment out of the expiring
| ||
appropriation.
| ||
(b-1) However, payment of tuition reimbursement claims | ||
under Section 14-7.03 or
18-3 of the School Code may be made by | ||
the State Board of Education from its
appropriations for those | ||
respective purposes for any fiscal year, even though
the claims | ||
reimbursed by the payment may be claims attributable to a prior
| ||
fiscal year, and payments may be made at the direction of the | ||
State
Superintendent of Education from the fund from which the | ||
appropriation is made
without regard to any fiscal year | ||
limitations, except as required by subsection (j) of this | ||
Section. Beginning on June 30, 2021, payment of tuition | ||
reimbursement claims under Section 14-7.03 or 18-3 of the | ||
School Code as of June 30, payable from appropriations that | ||
have otherwise expired, may be paid out of the expiring | ||
appropriation during the 4-month period ending at the close of | ||
business on October 31.
| ||
(b-2) (Blank). | ||
(b-2.5) (Blank). | ||
(b-2.6) (Blank). | ||
(b-2.6a) (Blank). | ||
(b-2.6b) (Blank). | ||
(b-2.6c) (Blank). All outstanding liabilities as of June | ||
30, 2019, payable from appropriations that would otherwise | ||
expire at the conclusion of the lapse period for fiscal year | ||
2019, and interest penalties payable on those liabilities under | ||
the State Prompt Payment Act, may be paid out of the expiring | ||
appropriations until December 31, 2019, without regard to the | ||
fiscal year in which the payment is made, as long as vouchers | ||
for the liabilities are received by the Comptroller no later | ||
than October 31, 2019. | ||
(b-2.6d) All outstanding liabilities as of June 30, 2020, | ||
payable from appropriations that would otherwise expire at the | ||
conclusion of the lapse period for fiscal year 2020, and | ||
interest penalties payable on those liabilities under the State | ||
Prompt Payment Act, may be paid out of the expiring | ||
appropriations until December 31, 2020, without regard to the | ||
fiscal year in which the payment is made, as long as vouchers | ||
for the liabilities are received by the Comptroller no later | ||
than September 30, 2020. | ||
(b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and | ||
2020, and 2021, interest penalties payable under the State | ||
Prompt Payment Act associated with a voucher for which payment | ||
is issued after June 30 may be paid out of the next fiscal | ||
year's appropriation. The future year appropriation must be for | ||
the same purpose and from the same fund as the original | ||
payment. An interest penalty voucher submitted against a future | ||
year appropriation must be submitted within 60 days after the | ||
issuance of the associated voucher, except that, for fiscal | ||
year 2018 only, an interest penalty voucher submitted against a | ||
future year appropriation must be submitted within 60 days of | ||
June 5, 2019 (the effective date of Public Act 101-10) this | ||
amendatory Act of the 101st General Assembly. The Comptroller | ||
must issue the interest payment within 60 days after acceptance | ||
of the interest voucher. | ||
(b-3) Medical payments may be made by the Department of | ||
Veterans' Affairs from
its
appropriations for those purposes | ||
for any fiscal year, without regard to the
fact that the | ||
medical services being compensated for by such payment may have
| ||
been rendered in a prior fiscal year, except as required by | ||
subsection (j) of this Section. Beginning on June 30, 2021, | ||
medical payments payable from appropriations that have | ||
otherwise expired may be paid out of the expiring appropriation | ||
during the 4-month period ending at the close of business on | ||
October 31.
| ||
(b-4) Medical payments and child care
payments may be made | ||
by the Department of
Human Services (as successor to the | ||
Department of Public Aid) from
appropriations for those | ||
purposes for any fiscal year,
without regard to the fact that | ||
the medical or child care services being
compensated for by | ||
such payment may have been rendered in a prior fiscal
year; and | ||
payments may be made at the direction of the Department of
| ||
Healthcare and Family Services (or successor agency) from the | ||
Health Insurance Reserve Fund without regard to any fiscal
year | ||
limitations, except as required by subsection (j) of this | ||
Section. Beginning on June 30, 2021, medical and child care | ||
payments made by the Department of Human Services and payments | ||
made at the discretion of the Department of Healthcare and | ||
Family Services (or successor agency) from the Health Insurance | ||
Reserve Fund and payable from appropriations that have | ||
otherwise expired may be paid out of the expiring appropriation | ||
during the 4-month period ending at the close of business on | ||
October 31.
| ||
(b-5) Medical payments may be made by the Department of | ||
Human Services from its appropriations relating to substance | ||
abuse treatment services for any fiscal year, without regard to | ||
the fact that the medical services being compensated for by | ||
such payment may have been rendered in a prior fiscal year, | ||
provided the payments are made on a fee-for-service basis | ||
consistent with requirements established for Medicaid | ||
reimbursement by the Department of Healthcare and Family | ||
Services, except as required by subsection (j) of this Section. | ||
Beginning on June 30, 2021, medical payments made by the | ||
Department of Human Services relating to substance abuse | ||
treatment services payable from appropriations that have | ||
otherwise expired may be paid out of the expiring appropriation | ||
during the 4-month period ending at the close of business on | ||
October 31. | ||
(b-6) (Blank).
| ||
(b-7) Payments may be made in accordance with a plan | ||
authorized by paragraph (11) or (12) of Section 405-105 of the | ||
Department of Central Management Services Law from | ||
appropriations for those payments without regard to fiscal year | ||
limitations. | ||
(b-8) Reimbursements to eligible airport sponsors for the | ||
construction or upgrading of Automated Weather Observation | ||
Systems may be made by the Department of Transportation from | ||
appropriations for those purposes for any fiscal year, without | ||
regard to the fact that the qualification or obligation may | ||
have occurred in a prior fiscal year, provided that at the time | ||
the expenditure was made the project had been approved by the | ||
Department of Transportation prior to June 1, 2012 and, as a | ||
result of recent changes in federal funding formulas, can no | ||
longer receive federal reimbursement. | ||
(b-9) (Blank). | ||
(c) Further, payments may be made by the Department of | ||
Public Health and the
Department of Human Services (acting as | ||
successor to the Department of Public
Health under the | ||
Department of Human Services Act)
from their respective | ||
appropriations for grants for medical care to or on
behalf of | ||
premature and high-mortality risk infants and their mothers and
| ||
for grants for supplemental food supplies provided under the | ||
United States
Department of Agriculture Women, Infants and | ||
Children Nutrition Program,
for any fiscal year without regard | ||
to the fact that the services being
compensated for by such | ||
payment may have been rendered in a prior fiscal year, except | ||
as required by subsection (j) of this Section. Beginning on | ||
June 30, 2021, payments made by the Department of Public Health | ||
and the Department of Human Services from their respective | ||
appropriations for grants for medical care to or on behalf of | ||
premature and high-mortality risk infants and their mothers and | ||
for grants for supplemental food supplies provided under the | ||
United States Department of Agriculture Women, Infants and | ||
Children Nutrition Program payable from appropriations that | ||
have otherwise expired may be paid out of the expiring | ||
appropriations during the 4-month period ending at the close of | ||
business on October 31.
| ||
(d) The Department of Public Health and the Department of | ||
Human Services
(acting as successor to the Department of Public | ||
Health under the Department of
Human Services Act) shall each | ||
annually submit to the State Comptroller, Senate
President, | ||
Senate
Minority Leader, Speaker of the House, House Minority | ||
Leader, and the
respective Chairmen and Minority Spokesmen of | ||
the
Appropriations Committees of the Senate and the House, on | ||
or before
December 31, a report of fiscal year funds used to | ||
pay for services
provided in any prior fiscal year. This report | ||
shall document by program or
service category those | ||
expenditures from the most recently completed fiscal
year used | ||
to pay for services provided in prior fiscal years.
| ||
(e) The Department of Healthcare and Family Services, the | ||
Department of Human Services
(acting as successor to the | ||
Department of Public Aid), and the Department of Human Services | ||
making fee-for-service payments relating to substance abuse | ||
treatment services provided during a previous fiscal year shall | ||
each annually
submit to the State
Comptroller, Senate | ||
President, Senate Minority Leader, Speaker of the House,
House | ||
Minority Leader, the respective Chairmen and Minority | ||
Spokesmen of the
Appropriations Committees of the Senate and | ||
the House, on or before November
30, a report that shall | ||
document by program or service category those
expenditures from | ||
the most recently completed fiscal year used to pay for (i)
| ||
services provided in prior fiscal years and (ii) services for | ||
which claims were
received in prior fiscal years.
| ||
(f) The Department of Human Services (as successor to the | ||
Department of
Public Aid) shall annually submit to the State
| ||
Comptroller, Senate President, Senate Minority Leader, Speaker | ||
of the House,
House Minority Leader, and the respective | ||
Chairmen and Minority Spokesmen of
the Appropriations | ||
Committees of the Senate and the House, on or before
December | ||
31, a report
of fiscal year funds used to pay for services | ||
(other than medical care)
provided in any prior fiscal year. | ||
This report shall document by program or
service category those | ||
expenditures from the most recently completed fiscal
year used | ||
to pay for services provided in prior fiscal years.
| ||
(g) In addition, each annual report required to be | ||
submitted by the
Department of Healthcare and Family Services | ||
under subsection (e) shall include the following
information | ||
with respect to the State's Medicaid program:
| ||
(1) Explanations of the exact causes of the variance | ||
between the previous
year's estimated and actual | ||
liabilities.
| ||
(2) Factors affecting the Department of Healthcare and | ||
Family Services' liabilities,
including, but not limited | ||
to, numbers of aid recipients, levels of medical
service | ||
utilization by aid recipients, and inflation in the cost of | ||
medical
services.
| ||
(3) The results of the Department's efforts to combat | ||
fraud and abuse.
| ||
(h) As provided in Section 4 of the General Assembly | ||
Compensation Act,
any utility bill for service provided to a | ||
General Assembly
member's district office for a period | ||
including portions of 2 consecutive
fiscal years may be paid | ||
from funds appropriated for such expenditure in
either fiscal | ||
year.
| ||
(i) An agency which administers a fund classified by the | ||
Comptroller as an
internal service fund may issue rules for:
| ||
(1) billing user agencies in advance for payments or | ||
authorized inter-fund transfers
based on estimated charges | ||
for goods or services;
| ||
(2) issuing credits, refunding through inter-fund | ||
transfers, or reducing future inter-fund transfers
during
| ||
the subsequent fiscal year for all user agency payments or | ||
authorized inter-fund transfers received during the
prior | ||
fiscal year which were in excess of the final amounts owed | ||
by the user
agency for that period; and
| ||
(3) issuing catch-up billings to user agencies
during | ||
the subsequent fiscal year for amounts remaining due when | ||
payments or authorized inter-fund transfers
received from | ||
the user agency during the prior fiscal year were less than | ||
the
total amount owed for that period.
| ||
User agencies are authorized to reimburse internal service | ||
funds for catch-up
billings by vouchers drawn against their | ||
respective appropriations for the
fiscal year in which the | ||
catch-up billing was issued or by increasing an authorized | ||
inter-fund transfer during the current fiscal year. For the | ||
purposes of this Act, "inter-fund transfers" means transfers | ||
without the use of the voucher-warrant process, as authorized | ||
by Section 9.01 of the State Comptroller Act.
| ||
(i-1) Beginning on July 1, 2021, all outstanding | ||
liabilities, not payable during the 4-month lapse period as | ||
described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and | ||
(c) of this Section, that are made from appropriations for that | ||
purpose for any fiscal year, without regard to the fact that | ||
the services being compensated for by those payments may have | ||
been rendered in a prior fiscal year, are limited to only those | ||
claims that have been incurred but for which a proper bill or | ||
invoice as defined by the State Prompt Payment Act has not been | ||
received by September 30th following the end of the fiscal year | ||
in which the service was rendered. | ||
(j) Notwithstanding any other provision of this Act, the | ||
aggregate amount of payments to be made without regard for | ||
fiscal year limitations as contained in subsections (b-1), | ||
(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and | ||
determined by using Generally Accepted Accounting Principles, | ||
shall not exceed the following amounts: | ||
(1) $6,000,000,000 for outstanding liabilities related | ||
to fiscal year 2012; | ||
(2) $5,300,000,000 for outstanding liabilities related | ||
to fiscal year 2013; | ||
(3) $4,600,000,000 for outstanding liabilities related | ||
to fiscal year 2014; | ||
(4) $4,000,000,000 for outstanding liabilities related | ||
to fiscal year 2015; | ||
(5) $3,300,000,000 for outstanding liabilities related | ||
to fiscal year 2016; | ||
(6) $2,600,000,000 for outstanding liabilities related | ||
to fiscal year 2017; | ||
(7) $2,000,000,000 for outstanding liabilities related | ||
to fiscal year 2018; | ||
(8) $1,300,000,000 for outstanding liabilities related | ||
to fiscal year 2019; | ||
(9) $600,000,000 for outstanding liabilities related | ||
to fiscal year 2020; and | ||
(10) $0 for outstanding liabilities related to fiscal | ||
year 2021 and fiscal years thereafter. | ||
(k) Department of Healthcare and Family Services Medical | ||
Assistance Payments. | ||
(1) Definition of Medical Assistance. | ||
For purposes of this subsection, the term "Medical | ||
Assistance" shall include, but not necessarily be | ||
limited to, medical programs and services authorized | ||
under Titles XIX and XXI of the Social Security Act, | ||
the Illinois Public Aid Code, the Children's Health | ||
Insurance Program Act, the Covering ALL KIDS Health | ||
Insurance Act, the Long Term Acute Care Hospital | ||
Quality Improvement Transfer Program Act, and medical | ||
care to or on behalf of persons suffering from chronic | ||
renal disease, persons suffering from hemophilia, and | ||
victims of sexual assault. | ||
(2) Limitations on Medical Assistance payments that | ||
may be paid from future fiscal year appropriations. | ||
(A) The maximum amounts of annual unpaid Medical | ||
Assistance bills received and recorded by the | ||
Department of Healthcare and Family Services on or | ||
before June 30th of a particular fiscal year | ||
attributable in aggregate to the General Revenue Fund, | ||
Healthcare Provider Relief Fund, Tobacco Settlement | ||
Recovery Fund, Long-Term Care Provider Fund, and the | ||
Drug Rebate Fund that may be paid in total by the | ||
Department from future fiscal year Medical Assistance | ||
appropriations to those funds are:
$700,000,000 for | ||
fiscal year 2013 and $100,000,000 for fiscal year 2014 | ||
and each fiscal year thereafter. | ||
(B) Bills for Medical Assistance services rendered | ||
in a particular fiscal year, but received and recorded | ||
by the Department of Healthcare and Family Services | ||
after June 30th of that fiscal year, may be paid from | ||
either appropriations for that fiscal year or future | ||
fiscal year appropriations for Medical Assistance. | ||
Such payments shall not be subject to the requirements | ||
of subparagraph (A). | ||
(C) Medical Assistance bills received by the | ||
Department of Healthcare and Family Services in a | ||
particular fiscal year, but subject to payment amount | ||
adjustments in a future fiscal year may be paid from a | ||
future fiscal year's appropriation for Medical | ||
Assistance. Such payments shall not be subject to the | ||
requirements of subparagraph (A). | ||
(D) Medical Assistance payments made by the | ||
Department of Healthcare and Family Services from | ||
funds other than those specifically referenced in | ||
subparagraph (A) may be made from appropriations for | ||
those purposes for any fiscal year without regard to | ||
the fact that the Medical Assistance services being | ||
compensated for by such payment may have been rendered | ||
in a prior fiscal year. Such payments shall not be | ||
subject to the requirements of subparagraph (A). | ||
(3) Extended lapse period for Department of Healthcare | ||
and Family Services Medical Assistance payments. | ||
Notwithstanding any other State law to the contrary, | ||
outstanding Department of Healthcare and Family Services | ||
Medical Assistance liabilities, as of June 30th, payable | ||
from appropriations which have otherwise expired, may be | ||
paid out of the expiring appropriations during the 6-month | ||
period ending at the close of business on December 31st. | ||
(l) The changes to this Section made by Public Act 97-691 | ||
shall be effective for payment of Medical Assistance bills | ||
incurred in fiscal year 2013 and future fiscal years. The | ||
changes to this Section made by Public Act 97-691 shall not be | ||
applied to Medical Assistance bills incurred in fiscal year | ||
2012 or prior fiscal years. | ||
(m) The Comptroller must issue payments against | ||
outstanding liabilities that were received prior to the lapse | ||
period deadlines set forth in this Section as soon thereafter | ||
as practical, but no payment may be issued after the 4 months | ||
following the lapse period deadline without the signed | ||
authorization of the Comptroller and the Governor. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
| ||
Section 5-7. The State Finance Act is amended by changing | ||
Section 6z-27 as follows: | ||
(30 ILCS 105/6z-27)
| ||
Sec. 6z-27. All moneys in the Audit Expense Fund shall be
| ||
transferred, appropriated and used only for the purposes | ||
authorized by, and
subject to the limitations and conditions | ||
prescribed by, the State Auditing
Act. | ||
Within 30 days after the effective date of this amendatory | ||
Act of the 101st General Assembly,
the State Comptroller shall | ||
order transferred and the State Treasurer shall transfer from | ||
the
following funds moneys in the specified amounts for deposit | ||
into the Audit Expense Fund: | ||
Aggregate Operations Regulatory Fund......................806 | ||
Agricultural Premium Fund..............................21,601 | ||
Anna Veterans Home Fund................................14,618 | ||
Appraisal Administration Fund...........................4,086 | ||
Attorney General Court Ordered and Voluntary Compliance | ||
Payment Projects Fund..............................17,446 | ||
Attorney General Whistleblower Reward and Protection Fund.7,344 | ||
Bank and Trust Company Fund............................87,912 | ||
Brownfields Redevelopment Fund............................550 | ||
Capital Development Board Revolving Fund................1,724 | ||
Care Provider Fund for Persons with a Developmental | ||
Disability..........................................5,445 | ||
CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770 | ||
Cemetery Oversight Licensing and Disciplinary Fund......4,432 | ||
Chicago State University Education Improvement Fund.....5,211 | ||
Child Support Administrative Fund.......................3,088 | ||
Clean Air Act Permit Fund...............................6,766 | ||
Coal Technology Development Assistance Fund............11,280 | ||
Commitment to Human Services Fund.....................103,833 | ||
Common School Fund....................................411,164 | ||
Community Mental Health Medicaid Trust Fund............10,138 | ||
Community Water Supply Laboratory Fund....................548 | ||
Corporate Franchise Tax Refund Fund.......................751 | ||
Credit Union Fund......................................19,740 | ||
Cycle Rider Safety Training Fund..........................982 | ||
DCFS Children's Services Fund.........................273,107 | ||
Department of Business Services Special | ||
Operations Fund.....................................4,386 | ||
Department of Corrections Reimbursement and | ||
Education Fund.....................................36,230 | ||
Department of Human Services Community Services Fund....4,757 | ||
Design Professionals Administration and | ||
Investigation Fund..................................5,198 | ||
Downstate Public Transportation Fund...................42,630 | ||
Downstate Transit Improvement Fund......................1,807 | ||
Drivers Education Fund..................................1,351 | ||
Drug Rebate Fund.......................................21,955 | ||
Drug Treatment Fund.......................................508 | ||
Education Assistance Fund...........................1,901,464 | ||
Environmental Protection Permit and Inspection Fund.....5,397 | ||
Estate Tax Refund Fund....................................637 | ||
Facilities Management Revolving Fund...................13,775 | ||
Fair and Exposition Fund..................................863 | ||
Federal High Speed Rail Trust Fund......................9,230 | ||
Federal Workforce Training Fund.......................208,014 | ||
Feed Control Fund.......................................1,319 | ||
Fertilizer Control Fund.................................1,247 | ||
Fire Prevention Fund....................................3,876 | ||
Fund for the Advancement of Education..................46,221 | ||
General Professions Dedicated Fund.....................26,266 | ||
General Revenue Fund...............................17,653,153 | ||
Grade Crossing Protection Fund..........................3,737 | ||
Hazardous Waste Fund....................................3,625 | ||
Health and Human Services Medicaid Trust Fund...........5,263 | ||
Healthcare Provider Relief Fund.......................115,415 | ||
Horse Racing Fund.....................................184,337 | ||
Hospital Provider Fund.................................62,701 | ||
Illinois Affordable Housing Trust Fund..................7,103 | ||
Illinois Charity Bureau Fund............................2,108 | ||
Illinois Clean Water Fund...............................8,679 | ||
Illinois Forestry Development Fund......................6,189 | ||
Illinois Gaming Law Enforcement Fund....................1,277 | ||
Illinois Power Agency Operations Fund..................43,568 | ||
Illinois State Dental Disciplinary Fund.................4,344 | ||
Illinois State Fair Fund................................5,690 | ||
Illinois State Medical Disciplinary Fund...............20,283 | ||
Illinois State Pharmacy Disciplinary Fund...............9,856 | ||
Illinois Veterans Assistance Fund.......................2,494 | ||
Illinois Workers' Compensation Commission Operations Fund.2,896 | ||
IMSA Income Fund........................................8,012 | ||
Income Tax Refund Fund................................152,206 | ||
Insurance Financial Regulation Fund...................104,597 | ||
Insurance Premium Tax Refund Fund.......................9,901 | ||
Insurance Producer Administration Fund................105,702 | ||
International Tourism Fund..............................7,000 | ||
LaSalle Veterans Home Fund.............................31,489 | ||
LEADS Maintenance Fund....................................607 | ||
Live and Learn Fund.....................................8,302 | ||
Local Government Distributive Fund....................102,508 | ||
Local Tourism Fund.....................................28,421 | ||
Long-Term Care Provider Fund............................7,140 | ||
Manteno Veterans Home Fund.............................47,417 | ||
Medical Interagency Program Fund..........................669 | ||
Mental Health Fund......................................7,492 | ||
Monitoring Device Driving Permit Administration Fee Fund..762 | ||
Motor Carrier Safety Inspection Fund....................1,114 | ||
Motor Fuel Tax Fund...................................141,788 | ||
Motor Vehicle License Plate Fund........................5,366 | ||
Nursing Dedicated and Professional Fund................10,746 | ||
Open Space Lands Acquisition and Development Fund......25,584 | ||
Optometric Licensing and Disciplinary Board Fund........1,099 | ||
Partners for Conservation Fund.........................20,187 | ||
Pawnbroker Regulation Fund..............................1,072 | ||
Personal Property Tax Replacement Fund.................88,655 | ||
Pesticide Control Fund..................................5,617 | ||
Professional Services Fund..............................2,795 | ||
Professions Indirect Cost Fund........................180,536 | ||
Public Pension Regulation Fund..........................8,434 | ||
Public Transportation Fund.............................97,777 | ||
Quincy Veterans Home Fund..............................57,745 | ||
Real Estate License Administration Fund................32,015 | ||
Regional Transportation Authority Occupation | ||
and Use Tax Replacement Fund........................3,123 | ||
Registered Certified Public Accountants' Administration and | ||
Disciplinary Fund...................................2,560 | ||
Renewable Energy Resources Trust Fund.....................797 | ||
Rental Housing Support Program Fund.......................949 | ||
Residential Finance Regulatory Fund....................20,349 | ||
Road Fund.............................................557,727 | ||
Roadside Memorial Fund....................................582 | ||
Salmon Fund...............................................548 | ||
Savings Bank Regulatory Fund............................2,100 | ||
School Infrastructure Fund.............................18,703 | ||
Secretary of State DUI Administration Fund................867 | ||
Secretary of State Identification Security and Theft | ||
Prevention Fund.........................................4,660 | ||
Secretary of State Special License Plate Fund...........1,772 | ||
Secretary of State Special Services Fund................7,839 | ||
Securities Audit and Enforcement Fund...................2,879 | ||
Small Business Environmental Assistance Fund..............588 | ||
Solid Waste Management Fund.............................7,389 | ||
Special Education Medicaid Matching Fund................3,388 | ||
State and Local Sales Tax Reform Fund...................6,573 | ||
State Asset Forfeiture Fund.............................1,213 | ||
State Construction Account Fund.......................129,461 | ||
State Crime Laboratory Fund.............................2,462 | ||
State Gaming Fund.....................................188,862 | ||
State Garage Revolving Fund.............................4,303 | ||
State Lottery Fund....................................145,905 | ||
State Offender DNA Identification System Fund...........1,075 | ||
State Pensions Fund...................................500,000 | ||
State Police DUI Fund.....................................839 | ||
State Police Firearm Services Fund......................4,981 | ||
State Police Services Fund.............................11,660 | ||
State Police Vehicle Fund...............................5,514 | ||
State Police Whistleblower Reward and Protection Fund...2,822 | ||
State Small Business Credit Initiative Fund............15,061 | ||
Subtitle D Management Fund..............................1,067 | ||
Supplemental Low-Income Energy Assistance Fund.........68,016 | ||
Tax Compliance and Administration Fund..................4,713 | ||
Technology Management Revolving Fund..................257,409 | ||
Tobacco Settlement Recovery Fund........................4,825 | ||
Tourism Promotion Fund.................................66,211 | ||
Traffic and Criminal Conviction Surcharge Fund........226,070 | ||
Underground Storage Tank Fund..........................19,110 | ||
University of Illinois Hospital Services Fund...........3,813 | ||
Vehicle Inspection Fund.................................9,673 | ||
Violent Crime Victims Assistance Fund..................12,233 | ||
Weights and Measures Fund...............................5,245 | ||
Working Capital Revolving Fund.........................27,245 | ||
Agricultural Premium Fund152,228 | ||
Assisted Living and Shared Housing Regulatory Fund2,549 | ||
Care Provider Fund for Persons with a | ||
Developmental Disability14,212 | ||
CDLIS/AAMVAnet/NMVTIS Trust Fund5,031 | ||
Chicago State University Education Improvement Fund4,036 | ||
Child Support Administrative Fund5,843 | ||
Clean Air Act Permit Fund980 | ||
Common School Fund238,911 | ||
Community Mental Health Medicaid Trust Fund23,615 | ||
Corporate Franchise Tax Refund Fund3,294 | ||
Death Certificate Surcharge Fund4,790 | ||
Death Penalty Abolition Fund6,142 | ||
Department of Business Services Special | ||
Operations Fund11,370 | ||
Department of Human Services Community | ||
Services Fund11,733 | ||
Downstate Public Transportation Fund12,268 | ||
Driver Services Administration Fund1,272 | ||
Drug Rebate Fund41,241 | ||
Drug Treatment Fund1,530 | ||
Drunk and Drugged Driving Prevention Fund790 | ||
Education Assistance Fund1,332,369 | ||
Electronic Health Record Incentive Fund2,575 | ||
Emergency Public Health Fund9,383 | ||
EMS Assistance Fund1,925 | ||
Environmental Protection Permit and Inspection Fund733 | ||
Estate Tax Refund Fund1,877 | ||
Facilities Management Revolving Fund19,625 | ||
Facility Licensing Fund2,411 | ||
Fair and Exposition Fund4,698 | ||
Federal Financing Cost Reimbursement Fund649 | ||
Federal High Speed Rail Trust Fund14,092 | ||
Feed Control Fund8,112 | ||
Fertilizer Control Fund6,898 | ||
Fire Prevention Fund3,706 | ||
Food and Drug Safety Fund4,068 | ||
Fund for the Advancement of Education14,680 | ||
General Professions Dedicated Fund3,102 | ||
General Revenue Fund17,653,153 | ||
Grade Crossing Protection Fund1,483 | ||
Grant Accountability and Transparency Fund594 | ||
Hazardous Waste Fund633 | ||
Health and Human Services Medicaid Trust Fund9,399 | ||
Health Facility Plan Review Fund3,521 | ||
Healthcare Provider Relief Fund230,920 | ||
Healthy Smiles Fund892 | ||
Home Care Services Agency Licensure Fund3,582 | ||
Hospital Licensure Fund1,946 | ||
Hospital Provider Fund115,090 | ||
ICJIA Violence Prevention Fund2,023 | ||
Illinois Affordable Housing Trust Fund7,306 | ||
Illinois Clean Water Fund1,177 | ||
Illinois Health Facilities Planning Fund4,047 | ||
Illinois School Asbestos Abatement Fund1,150 | ||
Illinois Standardbred Breeders Fund12,452 | ||
Illinois State Fair Fund29,588 | ||
Illinois Thoroughbred Breeders Fund19,485 | ||
Illinois Veterans' Rehabilitation Fund1,187 | ||
Illinois Workers' Compensation Commission | ||
Operations Fund206,564 | ||
IMSA Income Fund7,646 | ||
Income Tax Refund Fund55,081 | ||
Lead Poisoning Screening, Prevention, and | ||
Abatement Fund7,730 | ||
Live and Learn Fund21,306 | ||
Lobbyist Registration Administration Fund1,088 | ||
Local Government Distributive Fund31,539 | ||
Long-Term Care Monitor/Receiver Fund54,094 | ||
Long-Term Care Provider Fund20,649 | ||
Mandatory Arbitration Fund2,225 | ||
Medical Interagency Program Fund1,948 | ||
Medical Special Purposes Trust Fund2,073 | ||
Mental Health Fund15,458 | ||
Metabolic Screening and Treatment Fund44,251 | ||
Monitoring Device Driving Permit | ||
Administration Fee Fund1,082 | ||
Motor Fuel Tax Fund41,504 | ||
Motor Vehicle License Plate Fund14,732 | ||
Motor Vehicle Theft Prevention and Insurance | ||
Verification
Trust Fund645 | ||
Nursing Dedicated and Professional Fund3,690 | ||
Open Space Lands Acquisition and Development Fund943 | ||
Partners for Conservation Fund43,490 | ||
Personal Property Tax | ||
Replacement Fund100,416 | ||
Pesticide Control Fund34,045 | ||
Plumbing Licensure and Program Fund4,005 | ||
Professional Services Fund3,806 | ||
Public Health Laboratory Services Revolving Fund7,750 | ||
Public Transportation Fund31,285 | ||
Renewable Energy Resources Trust Fund10,947 | ||
Regional Transportation Authority Occupation and | ||
Use Tax Replacement Fund898 | ||
Rental Housing Support Program Fund503 | ||
Road Fund215,480 | ||
School Infrastructure Fund15,933 | ||
Secretary of State DUI Administration Fund1,980 | ||
Secretary of State Identification Security and Theft | ||
Prevention Fund12,530 | ||
Secretary of State Special License Plate Fund3,274 | ||
Secretary of State Special Services Fund18,638 | ||
Securities Audit and Enforcement Fund7,900 | ||
Solid Waste Management Fund959 | ||
Special Education Medicaid Matching Fund7,016 | ||
State and Local Sales Tax Reform Fund2,022 | ||
State Construction Account Fund33,539 | ||
State Gaming Fund83,992 | ||
State Garage Revolving Fund5,770 | ||
State Lottery Fund487,256 | ||
State Pensions Fund500,000 | ||
State Treasurer's Bank Services Trust Fund625 | ||
Supreme Court Special Purposes Fund3,879 | ||
Tattoo and Body Piercing Establishment | ||
Registration Fund706 | ||
Tax Compliance and Administration Fund1,490 | ||
Tobacco Settlement Recovery Fund34,105 | ||
Trauma Center Fund10,783 | ||
Underground Storage Tank Fund2,737 | ||
University of Illinois Hospital Services Fund4,602 | ||
The Vehicle Inspection Fund4,243 | ||
Weights and Measures Fund27,517
| ||
Notwithstanding any provision of the law to the contrary, | ||
the General
Assembly hereby authorizes the use of such funds | ||
for the purposes set forth
in this Section.
| ||
These provisions do not apply to funds classified by the | ||
Comptroller
as federal trust funds or State trust funds. The | ||
Audit Expense Fund may
receive transfers from those trust funds | ||
only as directed herein, except
where prohibited by the terms | ||
of the trust fund agreement. The Auditor
General shall notify | ||
the trustees of those funds of the estimated cost of
the audit | ||
to be incurred under the Illinois State Auditing Act for the
| ||
fund. The trustees of those funds shall direct the State | ||
Comptroller and
Treasurer to transfer the estimated amount to | ||
the Audit Expense Fund.
| ||
The Auditor General may bill entities that are not subject | ||
to the above
transfer provisions, including private entities, | ||
related organizations and
entities whose funds are | ||
locally-held, for the cost of audits, studies, and
| ||
investigations incurred on their behalf. Any revenues received | ||
under this
provision shall be deposited into the Audit Expense | ||
Fund.
| ||
In the event that moneys on deposit in any fund are | ||
unavailable, by
reason of deficiency or any other reason | ||
preventing their lawful
transfer, the State Comptroller shall | ||
order transferred
and the State Treasurer shall transfer the | ||
amount deficient or otherwise
unavailable from the General | ||
Revenue Fund for deposit into the Audit Expense
Fund.
| ||
On or before December 1, 1992, and each December 1 | ||
thereafter, the
Auditor General shall notify the Governor's | ||
Office of Management
and Budget (formerly Bureau of the Budget)
| ||
of the amount
estimated to be necessary to pay for audits, | ||
studies, and investigations in
accordance with the Illinois | ||
State Auditing Act during the next succeeding
fiscal year for | ||
each State fund for which a transfer or reimbursement is
| ||
anticipated.
| ||
Beginning with fiscal year 1994 and during each fiscal year | ||
thereafter,
the Auditor General may direct the State | ||
Comptroller and Treasurer to
transfer moneys from funds | ||
authorized by the General Assembly for that
fund. In the event | ||
funds, including federal and State trust funds but
excluding | ||
the General Revenue Fund, are transferred, during fiscal year | ||
1994
and during each fiscal year thereafter, in excess of the | ||
amount to pay actual
costs attributable to audits, studies, and | ||
investigations as permitted or
required by the Illinois State | ||
Auditing Act or specific action of the General
Assembly, the | ||
Auditor General shall, on September 30, or as soon thereafter | ||
as
is practicable, direct the State Comptroller and Treasurer | ||
to transfer the
excess amount back to the fund from which it | ||
was originally transferred.
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19.)
| ||
Section 5-10. The Gifts and Grants to Government Act is | ||
amended by adding Section 5 as follows: | ||
(30 ILCS 110/5 new) | ||
Sec. 5. Lieutenant Governor's Grant Fund; additional | ||
purposes. In addition to any other deposits authorized by law, | ||
the Lieutenant Governor's Grant Fund may accept funds from any | ||
source, public or private, to be used for the purposes of such | ||
funds including administrative costs of the Lieutenant | ||
Governor's Office. | ||
Section 5-15. The State Revenue Sharing Act is amended by | ||
changing Section 12 as follows:
| ||
(30 ILCS 115/12) (from Ch. 85, par. 616)
| ||
Sec. 12. Personal Property Tax Replacement Fund. There is | ||
hereby
created the Personal Property Tax Replacement Fund, a | ||
special fund in
the State Treasury into which shall be paid all | ||
revenue realized:
| ||
(a) all amounts realized from the additional personal | ||
property tax
replacement income tax imposed by subsections | ||
(c) and (d) of Section 201 of the
Illinois Income Tax Act, | ||
except for those amounts deposited into the Income Tax
| ||
Refund Fund pursuant to subsection (c) of Section 901 of | ||
the Illinois Income
Tax Act; and
| ||
(b) all amounts realized from the additional personal | ||
property replacement
invested capital taxes imposed by | ||
Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the | ||
Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities | ||
Revenue Act, and Section 3 of the Water Company Invested | ||
Capital
Tax Act, and amounts payable to the Department of | ||
Revenue under the
Telecommunications Infrastructure | ||
Maintenance Fee Act.
| ||
As soon as may be after the end of each month, the | ||
Department of Revenue
shall certify to the Treasurer and the | ||
Comptroller the amount of all refunds
paid out of the General | ||
Revenue Fund through the preceding month on account
of | ||
overpayment of liability on taxes paid into the Personal | ||
Property Tax
Replacement Fund. Upon receipt of such | ||
certification, the Treasurer and
the Comptroller shall | ||
transfer the amount so certified from the Personal
Property Tax | ||
Replacement Fund into the General Revenue Fund.
| ||
The payments of revenue into the Personal Property Tax | ||
Replacement Fund
shall be used exclusively for distribution to | ||
taxing districts, regional offices and officials, and local | ||
officials as provided
in this Section and in the School Code, | ||
payment of the ordinary and contingent expenses of the Property | ||
Tax Appeal Board, payment of the expenses of the Department of | ||
Revenue incurred
in administering the collection and | ||
distribution of monies paid into the
Personal Property Tax | ||
Replacement Fund and transfers due to refunds to
taxpayers for | ||
overpayment of liability for taxes paid into the Personal
| ||
Property Tax Replacement Fund.
| ||
In addition, moneys in the Personal Property Tax
| ||
Replacement Fund may be used to pay any of the following: (i) | ||
salary, stipends, and additional compensation as provided by | ||
law for chief election clerks, county clerks, and county | ||
recorders; (ii) costs associated with regional offices of | ||
education and educational service centers; (iii) | ||
reimbursements payable by the State Board of Elections under | ||
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the | ||
Election Code; (iv) expenses of the Illinois Educational Labor | ||
Relations Board; and (v) salary, personal services, and | ||
additional compensation as provided by law for court reporters | ||
under the Court Reporters Act. | ||
As soon as may be after June 26, 1980 (the effective date | ||
of Public Act 81-1255) this amendatory Act of 1980,
the | ||
Department of Revenue shall certify to the Treasurer the amount | ||
of net
replacement revenue paid into the General Revenue Fund | ||
prior to that effective
date from the additional tax imposed by | ||
Section 2a.1 of the Messages Tax
Act; Section 2a.1 of the Gas | ||
Revenue Tax Act; Section 2a.1 of the Public
Utilities Revenue | ||
Act; Section 3 of the Water Company Invested Capital Tax Act;
| ||
amounts collected by the Department of Revenue under the | ||
Telecommunications Infrastructure Maintenance Fee Act; and the
| ||
additional personal
property tax replacement income tax | ||
imposed by
the Illinois Income Tax Act, as amended by Public
| ||
Act 81-1st Special Session-1. Net replacement revenue shall be | ||
defined as
the total amount paid into and remaining in the | ||
General Revenue Fund as a
result of those Acts minus the amount | ||
outstanding and obligated from the
General Revenue Fund in | ||
state vouchers or warrants prior to June 26, 1980 (the | ||
effective
date of Public Act 81-1255) this amendatory Act of | ||
1980 as refunds to taxpayers for overpayment
of liability under | ||
those Acts.
| ||
All interest earned by monies accumulated in the Personal | ||
Property
Tax Replacement Fund shall be deposited in such Fund. | ||
All amounts allocated
pursuant to this Section are appropriated | ||
on a continuing basis.
| ||
Prior to December 31, 1980, as soon as may be after the end | ||
of each quarter
beginning with the quarter ending December 31, | ||
1979, and on and after
December 31, 1980, as soon as may be | ||
after January 1, March 1, April 1, May
1, July 1, August 1, | ||
October 1 and December 1 of each year, the Department
of | ||
Revenue shall allocate to each taxing district as defined in | ||
Section 1-150
of the Property Tax Code, in accordance with
the | ||
provisions of paragraph (2) of this Section the portion of the | ||
funds held
in the Personal Property Tax Replacement Fund which | ||
is required to be
distributed, as provided in paragraph (1), | ||
for each quarter. Provided,
however, under no circumstances | ||
shall any taxing district during each of the
first two years of | ||
distribution of the taxes imposed by Public Act 81-1st Special | ||
Session-1 this amendatory Act of
1979 be entitled to an annual | ||
allocation which is less than the funds such
taxing district | ||
collected from the 1978 personal property tax. Provided further
| ||
that under no circumstances shall any taxing district during | ||
the third year of
distribution of the taxes imposed by Public | ||
Act 81-1st Special Session-1 this amendatory Act of 1979 | ||
receive less
than 60% of the funds such taxing district | ||
collected from the 1978 personal
property tax. In the event | ||
that the total of the allocations made as above
provided for | ||
all taxing districts, during either of such 3 years, exceeds | ||
the
amount available for distribution the allocation of each | ||
taxing district shall
be proportionately reduced. Except as | ||
provided in Section 13 of this Act, the
Department shall then | ||
certify, pursuant to appropriation, such allocations to
the | ||
State Comptroller who shall pay over to the several taxing | ||
districts the
respective amounts allocated to them.
| ||
Any township which receives an allocation based in whole or | ||
in part upon
personal property taxes which it levied pursuant | ||
to Section 6-507 or 6-512
of the Illinois Highway Code and | ||
which was previously
required to be paid
over to a municipality | ||
shall immediately pay over to that municipality a
proportionate | ||
share of the personal property replacement funds which such
| ||
township receives.
| ||
Any municipality or township, other than a municipality | ||
with a population
in excess of 500,000, which receives an | ||
allocation based in whole or in
part on personal property taxes | ||
which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the | ||
Illinois Local Library Act and which was
previously
required to | ||
be paid over to a public library shall immediately pay over
to | ||
that library a proportionate share of the personal property tax | ||
replacement
funds which such municipality or township | ||
receives; provided that if such
a public library has converted | ||
to a library organized under The Illinois
Public Library | ||
District Act, regardless of whether such conversion has
| ||
occurred on, after or before January 1, 1988, such | ||
proportionate share
shall be immediately paid over to the | ||
library district which maintains and
operates the library. | ||
However, any library that has converted prior to January
1, | ||
1988, and which hitherto has not received the personal property | ||
tax
replacement funds, shall receive such funds commencing on | ||
January 1, 1988.
| ||
Any township which receives an allocation based in whole or | ||
in part on
personal property taxes which it levied pursuant to | ||
Section 1c of the Public
Graveyards Act and which taxes were | ||
previously required to be paid
over to or used for such public | ||
cemetery or cemeteries shall immediately
pay over to or use for | ||
such public cemetery or cemeteries a proportionate
share of the | ||
personal property tax replacement funds which the township
| ||
receives.
| ||
Any taxing district which receives an allocation based in | ||
whole or in
part upon personal property taxes which it levied | ||
for another
governmental body or school district in Cook County | ||
in 1976 or for
another governmental body or school district in | ||
the remainder of the
State in 1977 shall immediately pay over | ||
to that governmental body or
school district the amount of | ||
personal property replacement funds which
such governmental | ||
body or school district would receive directly under
the | ||
provisions of paragraph (2) of this Section, had it levied its | ||
own
taxes.
| ||
(1) The portion of the Personal Property Tax | ||
Replacement Fund required to
be
distributed as of the time | ||
allocation is required to be made shall be the
amount | ||
available in such Fund as of the time allocation is | ||
required to be made.
| ||
The amount available for distribution shall be the | ||
total amount in the
fund at such time minus the necessary | ||
administrative and other authorized expenses as limited
by | ||
the appropriation and the amount determined by: (a) $2.8 | ||
million for
fiscal year 1981; (b) for fiscal year 1982, | ||
.54% of the funds distributed
from the fund during the | ||
preceding fiscal year; (c) for fiscal year 1983
through | ||
fiscal year 1988, .54% of the funds distributed from the | ||
fund during
the preceding fiscal year less .02% of such | ||
fund for fiscal year 1983 and
less .02% of such funds for | ||
each fiscal year thereafter; (d) for fiscal
year 1989 | ||
through fiscal year 2011 no more than 105% of the actual | ||
administrative expenses
of the prior fiscal year; (e) for | ||
fiscal year 2012 and beyond, a sufficient amount to pay (i) | ||
stipends, additional compensation, salary reimbursements, | ||
and other amounts directed to be paid out of this Fund for | ||
local officials as authorized or required by statute and | ||
(ii) the ordinary and contingent expenses of the Property | ||
Tax Appeal Board and the expenses of the Department of | ||
Revenue incurred in administering the collection and | ||
distribution of moneys paid into the Fund; (f) for fiscal | ||
years 2012 and 2013 only, a sufficient amount to pay | ||
stipends, additional compensation, salary reimbursements, | ||
and other amounts directed to be paid out of this Fund for | ||
regional offices and officials as authorized or required by | ||
statute; or (g) for fiscal years 2018 through 2021 2020 | ||
only, a sufficient amount to pay amounts directed to be | ||
paid out of this Fund for public community college base | ||
operating grants and local health protection grants to | ||
certified local health departments as authorized or | ||
required by appropriation or statute. Such portion of the | ||
fund shall be determined after
the transfer into the | ||
General Revenue Fund due to refunds, if any, paid
from the | ||
General Revenue Fund during the preceding quarter. If at | ||
any time,
for any reason, there is insufficient amount in | ||
the Personal Property
Tax Replacement Fund for payments for | ||
regional offices and officials or local officials or | ||
payment of costs of administration or for transfers
due to | ||
refunds at the end of any particular month, the amount of | ||
such
insufficiency shall be carried over for the purposes | ||
of payments for regional offices and officials, local | ||
officials, transfers into the
General Revenue Fund, and | ||
costs of administration to the
following month or months. | ||
Net replacement revenue held, and defined above,
shall be | ||
transferred by the Treasurer and Comptroller to the | ||
Personal Property
Tax Replacement Fund within 10 days of | ||
such certification.
| ||
(2) Each quarterly allocation shall first be | ||
apportioned in the
following manner: 51.65% for taxing | ||
districts in Cook County and 48.35%
for taxing districts in | ||
the remainder of the State.
| ||
The Personal Property Replacement Ratio of each taxing | ||
district
outside Cook County shall be the ratio which the Tax | ||
Base of that taxing
district bears to the Downstate Tax Base. | ||
The Tax Base of each taxing
district outside of Cook County is | ||
the personal property tax collections
for that taxing district | ||
for the 1977 tax year. The Downstate Tax Base
is the personal | ||
property tax collections for all taxing districts in the
State | ||
outside of Cook County for the 1977 tax year. The Department of
| ||
Revenue shall have authority to review for accuracy and | ||
completeness the
personal property tax collections for each | ||
taxing district outside Cook
County for the 1977 tax year.
| ||
The Personal Property Replacement Ratio of each Cook County | ||
taxing
district shall be the ratio which the Tax Base of that | ||
taxing district
bears to the Cook County Tax Base. The Tax Base | ||
of each Cook County
taxing district is the personal property | ||
tax collections for that taxing
district for the 1976 tax year. | ||
The Cook County Tax Base is the
personal property tax | ||
collections for all taxing districts in Cook
County for the | ||
1976 tax year. The Department of Revenue shall have
authority | ||
to review for accuracy and completeness the personal property | ||
tax
collections for each taxing district within Cook County for | ||
the 1976 tax year.
| ||
For all purposes of this Section 12, amounts paid to a | ||
taxing district
for such tax years as may be applicable by a | ||
foreign corporation under the
provisions of Section 7-202 of | ||
the Public Utilities Act, as amended,
shall be deemed to be | ||
personal property taxes collected by such taxing district
for | ||
such tax years as may be applicable. The Director shall | ||
determine from the
Illinois Commerce Commission, for any tax | ||
year as may be applicable, the
amounts so paid by any such | ||
foreign corporation to any and all taxing
districts. The | ||
Illinois Commerce Commission shall furnish such information to
| ||
the Director. For all purposes of this Section 12, the Director | ||
shall deem such
amounts to be collected personal property taxes | ||
of each such taxing district
for the applicable tax year or | ||
years.
| ||
Taxing districts located both in Cook County and in one or | ||
more other
counties shall receive both a Cook County allocation | ||
and a Downstate
allocation determined in the same way as all | ||
other taxing districts.
| ||
If any taxing district in existence on July 1, 1979 ceases | ||
to exist,
or discontinues its operations, its Tax Base shall | ||
thereafter be deemed
to be zero. If the powers, duties and | ||
obligations of the discontinued
taxing district are assumed by | ||
another taxing district, the Tax Base of
the discontinued | ||
taxing district shall be added to the Tax Base of the
taxing | ||
district assuming such powers, duties and obligations.
| ||
If two or more taxing districts in existence on July 1, | ||
1979, or a
successor or successors thereto shall consolidate | ||
into one taxing
district, the Tax Base of such consolidated | ||
taxing district shall be the
sum of the Tax Bases of each of | ||
the taxing districts which have consolidated.
| ||
If a single taxing district in existence on July 1, 1979, | ||
or a
successor or successors thereto shall be divided into two | ||
or more
separate taxing districts, the tax base of the taxing | ||
district so
divided shall be allocated to each of the resulting | ||
taxing districts in
proportion to the then current equalized | ||
assessed value of each resulting
taxing district.
| ||
If a portion of the territory of a taxing district is | ||
disconnected
and annexed to another taxing district of the same | ||
type, the Tax Base of
the taxing district from which | ||
disconnection was made shall be reduced
in proportion to the | ||
then current equalized assessed value of the disconnected
| ||
territory as compared with the then current equalized assessed | ||
value within the
entire territory of the taxing district prior | ||
to disconnection, and the
amount of such reduction shall be | ||
added to the Tax Base of the taxing
district to which | ||
annexation is made.
| ||
If a community college district is created after July 1, | ||
1979,
beginning on January 1, 1996 (the effective date of | ||
Public Act 89-327) this amendatory Act of 1995, its Tax Base
| ||
shall be 3.5% of the sum of the personal property tax collected | ||
for the
1977 tax year within the territorial jurisdiction of | ||
the district.
| ||
The amounts allocated and paid to taxing districts pursuant | ||
to
the provisions of Public Act 81-1st Special Session-1 this | ||
amendatory Act of 1979 shall be deemed to be
substitute | ||
revenues for the revenues derived from taxes imposed on
| ||
personal property pursuant to the provisions of the "Revenue | ||
Act of
1939" or "An Act for the assessment and taxation of | ||
private car line
companies", approved July 22, 1943, as | ||
amended, or Section 414 of the
Illinois Insurance Code, prior | ||
to the abolition of such taxes and shall
be used for the same | ||
purposes as the revenues derived from ad valorem
taxes on real | ||
estate.
| ||
Monies received by any taxing districts from the Personal | ||
Property
Tax Replacement Fund shall be first applied toward | ||
payment of the proportionate
amount of debt service which was | ||
previously levied and collected from
extensions against | ||
personal property on bonds outstanding as of December 31,
1978 | ||
and next applied toward payment of the proportionate share of | ||
the pension
or retirement obligations of the taxing district | ||
which were previously levied
and collected from extensions | ||
against personal property. For each such
outstanding bond | ||
issue, the County Clerk shall determine the percentage of the
| ||
debt service which was collected from extensions against real | ||
estate in the
taxing district for 1978 taxes payable in 1979, | ||
as related to the total amount
of such levies and collections | ||
from extensions against both real and personal
property. For | ||
1979 and subsequent years' taxes, the County Clerk shall levy
| ||
and extend taxes against the real estate of each taxing | ||
district which will
yield the said percentage or percentages of | ||
the debt service on such
outstanding bonds. The balance of the | ||
amount necessary to fully pay such debt
service shall | ||
constitute a first and prior lien upon the monies
received by | ||
each such taxing district through the Personal Property Tax
| ||
Replacement Fund and shall be first applied or set aside for | ||
such purpose.
In counties having fewer than 3,000,000 | ||
inhabitants, the amendments to
this paragraph as made by Public | ||
Act 81-1255 this amendatory Act of 1980 shall be first
| ||
applicable to 1980 taxes to be collected in 1981.
| ||
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||
101-10, eff. 6-5-19.)
| ||
Section 5-20. The Agricultural Fair Act is amended by | ||
changing Section 16 as follows:
| ||
(30 ILCS 120/16) (from Ch. 85, par. 666)
| ||
Sec. 16. Agricultural education.
Agricultural Education | ||
Section Fairs, which shall not be located in
more than 25 | ||
sections, shall be organized and conducted under the
| ||
supervision of the Department. The Department
shall designate | ||
the sections of the State for Agricultural Education
Fairs. | ||
These fairs shall participate in an appropriation at a
rate | ||
designated by the Bureau that is in compliance with the current | ||
year's appropriation for each section holding an Agricultural | ||
Education Section Fair or Fairs during the current year.
| ||
Such monies are to be paid as premiums
awarded to | ||
agricultural education students exhibiting livestock or
| ||
agricultural products at the fair or fairs in the section in | ||
which the
student resides. No premium shall be duplicated for | ||
any particular
exhibition of livestock or agricultural | ||
products in the fair or fairs
held in any one section.
| ||
Within
30 days after the close of the fair, a section fair | ||
manager as designated by the Department
shall certify to the
| ||
Department under oath on forms furnished by the Department a
| ||
detailed report of premium awards showing all premiums awarded | ||
to agricultural education students at that fair. Warrants shall | ||
be issued by the
State Comptroller payable to the agricultural | ||
education teacher or teachers on vouchers
certified by the | ||
Department.
| ||
If after all approved claims are paid there remains any | ||
amount of the
appropriation, the remaining portion shall be | ||
distributed equally among
the participating agricultural | ||
education section fairs to be expended
for the purposes set | ||
forth in this Section. A fiscal accounting of the
expenditure | ||
of funds distributed under this paragraph shall be filed
with | ||
the Department by each participating fair not later than one | ||
year
after the date of its receipt of such funds. | ||
For State fiscal year 2020 only, any section unable to hold | ||
an Agricultural Education Section Fair or Fairs shall receive | ||
all funds appropriated, at the rate designated by the Bureau of | ||
County Fairs, for the purpose of issuing premiums awarded to | ||
agricultural education students. Warrants shall be issued by | ||
the State Comptroller payable to the agricultural education | ||
teacher or teachers on vouchers certified by the Department.
| ||
(Source: P.A. 94-261, eff. 1-1-06.)
| ||
Section 5-25. The Public Use Trust Act is amended by | ||
changing Section 2 as follows:
| ||
(30 ILCS 160/2) (from Ch. 127, par. 4002)
| ||
Sec. 2.
(a) The Department of Agriculture, and the | ||
Department of Natural
Resources, and the Abraham Lincoln | ||
Presidential Library and Museum have the
power to enter into a | ||
trust agreement with a person or group of persons under
which | ||
the State agency may receive or collect money or other property | ||
from the
person or group of persons and may expend such money | ||
or property solely for a
public purpose within the powers and | ||
duties of that State agency and stated in
the trust agreement. | ||
The State agency shall be the trustee under any such
trust | ||
agreement.
| ||
(b) Money or property received under a trust agreement | ||
shall not be
deposited in the State treasury and is not subject | ||
to appropriation by the
General Assembly, but shall be held and | ||
invested by the trustee separate
and apart from the State | ||
treasury. The trustee shall invest money or
property received | ||
under a trust agreement as provided for trustees under
the | ||
Trusts and Trustees Act or as otherwise provided in the trust | ||
agreement.
| ||
(c) The trustee shall maintain detailed records of all | ||
receipts and
disbursements in the same manner as required for | ||
trustees under the Trusts
and Trustees Act. The trustee shall | ||
provide an annual accounting of all
receipts, disbursements, | ||
and inventory to all donors to the trust and the
Auditor | ||
General. The annual accounting shall be made available to any
| ||
member of the public upon request.
| ||
(Source: P.A. 100-695, eff. 8-3-18.).
| ||
Section 5-30. The Illinois Coal Technology Development | ||
Assistance Act is amended by changing Section 3 as follows:
| ||
(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
| ||
Sec. 3. Transfers to Coal Technology Development | ||
Assistance Fund. | ||
(a) As soon
as may be practicable after the first day of | ||
each month, the Department of
Revenue shall certify to the | ||
Treasurer an amount equal to 1/64 of the revenue
realized from | ||
the tax imposed by the Electricity Excise Tax Law, Section 2
of | ||
the Public Utilities Revenue Act,
Section 2 of the Messages Tax | ||
Act, and Section 2 of the Gas Revenue Tax Act,
during the | ||
preceding month. Upon receipt of the certification, the | ||
Treasurer
shall transfer the amount shown on such certification | ||
from the General Revenue
Fund to the Coal Technology | ||
Development Assistance Fund, which is hereby
created as a | ||
special fund in the State treasury, except that no transfer | ||
shall
be made in any month in which the Fund has reached the | ||
following balance:
| ||
(1) (Blank).
| ||
(2) (Blank).
| ||
(3) (Blank).
| ||
(4) (Blank). | ||
(5) (Blank). | ||
(6) Expect as otherwise provided in subsection (b), | ||
during fiscal year 2006 and each fiscal year thereafter, an | ||
amount equal to the sum of $10,000,000 plus additional | ||
moneys
deposited into the Coal Technology Development | ||
Assistance Fund from the
Renewable Energy Resources and | ||
Coal Technology Development Assistance Charge
under | ||
Section 6.5 of the Renewable Energy, Energy Efficiency, and | ||
Coal
Resources Development Law of 1997.
| ||
(b) During fiscal years 2019 through 2021 and 2020 only, | ||
the Treasurer shall make no transfers from the General Revenue | ||
Fund to the Coal Technology Development Assistance Fund. | ||
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
| ||
Section 5-35. The Downstate Public Transportation Act is | ||
amended by changing Section 2-3 as follows:
| ||
(30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
| ||
Sec. 2-3. (a) As soon as possible after the first day of | ||
each month,
beginning July 1, 1984, upon certification of the | ||
Department of Revenue,
the Comptroller shall order | ||
transferred, and the Treasurer shall
transfer, from the General | ||
Revenue Fund to a special fund in the State
Treasury which is | ||
hereby created, to be known as the Downstate Public
| ||
Transportation Fund, an amount equal to 2/32 (beginning July 1, | ||
2005, 3/32) of the net revenue
realized from the Retailers' | ||
Occupation Tax Act, the Service Occupation Tax Act,
the Use Tax | ||
Act, and the Service Use Tax
Act from persons incurring | ||
municipal or
county retailers' or service occupation tax | ||
liability for the benefit of
any municipality or county located | ||
wholly within the boundaries of each
participant, other than | ||
any Metro-East Transit District participant
certified pursuant | ||
to subsection (c) of this Section during the
preceding month, | ||
except that the Department shall pay into the Downstate
Public | ||
Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% | ||
of the net revenue realized under
the State tax Acts named | ||
above within any municipality or county located
wholly within | ||
the boundaries of each participant, other than any Metro-East
| ||
participant, for tax periods beginning on or after January 1, | ||
1990.
Net revenue realized for a month shall be the revenue
| ||
collected by the State pursuant to such Acts during the | ||
previous month
from persons incurring municipal or county | ||
retailers' or service
occupation tax liability for the benefit | ||
of any municipality or county
located wholly within the | ||
boundaries of a participant, less the amount
paid out during | ||
that same month as refunds or credit memoranda to
taxpayers for | ||
overpayment of liability under such Acts for the benefit
of any | ||
municipality or county located wholly within the boundaries of | ||
a
participant. | ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this subsection (a) to be | ||
transferred by the Treasurer into the Downstate Public | ||
Transportation Fund from the General Revenue Fund shall be | ||
directly deposited into the Downstate Public Transportation | ||
Fund as the revenues are realized from the taxes indicated.
| ||
(b) As soon as possible after the first day of each month, | ||
beginning
July 1, 1989, upon certification of the Department of | ||
Revenue, the
Comptroller shall order transferred, and the | ||
Treasurer shall transfer, from
the General Revenue Fund to a | ||
special fund in the State Treasury which is
hereby created, to | ||
be known as the Metro-East Public Transportation Fund,
an | ||
amount equal to 2/32 of the net revenue realized, as above, | ||
from within
the boundaries of Madison, Monroe, and St. Clair | ||
Counties, except that the
Department shall pay into the | ||
Metro-East Public Transportation Fund 2/32 of
80% of the net | ||
revenue realized under the State tax Acts specified in
| ||
subsection (a) of this Section within the boundaries of
| ||
Madison, Monroe and St. Clair Counties for tax periods | ||
beginning on or
after January 1, 1990. A local match
equivalent | ||
to an amount which could be raised by a tax levy at the rate of
| ||
.05% on the assessed value of property within the boundaries of | ||
Madison County is required annually to cause a total of 2/32
of | ||
the net revenue to be deposited in the Metro-East Public | ||
Transportation
Fund. Failure to raise the required local match | ||
annually shall result in
only 1/32 being deposited into the | ||
Metro-East Public Transportation Fund
after July 1, 1989, or | ||
1/32 of 80% of the net revenue realized for tax
periods | ||
beginning on or after January 1, 1990.
| ||
(b-5) As soon as possible after the first day of each | ||
month, beginning July 1, 2005, upon certification of the | ||
Department of Revenue, the Comptroller shall order | ||
transferred, and the Treasurer shall transfer, from the General | ||
Revenue Fund to the Downstate Public Transportation Fund, an | ||
amount equal to 3/32 of 80% of the net revenue realized from | ||
within the boundaries of Monroe and St. Clair Counties under | ||
the State Tax Acts specified in subsection (a) of this Section | ||
and provided further that, beginning July 1, 2005, the | ||
provisions of subsection (b) shall no longer apply with respect | ||
to such tax receipts from Monroe and St. Clair Counties.
| ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this subsection (b-5) to | ||
be transferred by the Treasurer into the Downstate Public | ||
Transportation Fund from the General Revenue Fund shall be | ||
directly deposited into the Downstate Public Transportation | ||
Fund as the revenues are realized from the taxes indicated. | ||
(b-6) As soon as possible after the first day of each | ||
month, beginning July 1, 2008, upon certification by the | ||
Department of Revenue, the Comptroller shall order transferred | ||
and the Treasurer shall transfer, from the General Revenue Fund | ||
to the Downstate Public Transportation Fund, an amount equal to | ||
3/32 of 80% of the net revenue realized from within the | ||
boundaries of Madison County under the State Tax Acts specified | ||
in subsection (a) of this Section and provided further that, | ||
beginning July 1, 2008, the provisions of subsection (b) shall | ||
no longer apply with respect to such tax receipts from Madison | ||
County. | ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this subsection (b-6) to | ||
be transferred by the Treasurer into the Downstate Public | ||
Transportation Fund from the General Revenue Fund shall be | ||
directly deposited into the Downstate Public Transportation | ||
Fund as the revenues are realized from the taxes indicated. | ||
(b-7) Beginning July 1, 2018, notwithstanding the other | ||
provisions of this Section, instead of the Comptroller making | ||
monthly transfers from the General Revenue Fund to the | ||
Downstate Public Transportation Fund, the Department of | ||
Revenue shall deposit the designated fraction of the net | ||
revenue realized from collections under the Retailers' | ||
Occupation Tax Act, the Service Occupation Tax Act, the Use Tax | ||
Act, and the Service Use Tax Act directly into the Downstate | ||
Public Transportation Fund. | ||
(c) The Department shall certify to the Department of | ||
Revenue the
eligible participants under this Article and the | ||
territorial boundaries
of such participants for the purposes of | ||
the Department of Revenue in
subsections (a) and (b) of this | ||
Section.
| ||
(d) For the purposes of this Article, beginning in fiscal | ||
year 2009 the General Assembly shall appropriate
an amount from | ||
the Downstate Public Transportation Fund equal to the sum total | ||
of funds projected to be paid to the
participants pursuant to | ||
Section 2-7. If the General Assembly fails to make | ||
appropriations sufficient to cover the amounts projected to be | ||
paid pursuant to Section 2-7, this Act shall constitute an | ||
irrevocable and continuing appropriation from the Downstate | ||
Public Transportation Fund of all amounts necessary for those | ||
purposes. | ||
(e) (Blank). | ||
(f) (Blank). | ||
(g) (Blank).
| ||
(h) For State fiscal year 2020 only, notwithstanding any | ||
provision of law to the contrary, the total amount of revenue | ||
and deposits under this Section attributable to revenues | ||
realized during State fiscal year 2020 shall be reduced by 5%. | ||
(i) For State fiscal year 2021 only, notwithstanding any | ||
provision of law to the contrary, the total amount of revenue | ||
and deposits under this Section attributable to revenues | ||
realized during State fiscal year 2021 shall be reduced by 5%. | ||
(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18; | ||
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. | ||
6-5-19.) | ||
Section 5-40. The Public Library Construction Act is | ||
amended by changing Section 15-10 as follows: | ||
(30 ILCS 767/15-10)
| ||
Sec. 15-10. Grant awards. The Secretary of State is | ||
authorized to
make grants to public libraries for public | ||
library construction projects with funds
appropriated for that | ||
purpose from the Build Illinois Bond Fund or the Capital | ||
Development Fund.
| ||
(Source: P.A. 96-37, eff. 7-13-09.) | ||
ARTICLE 10. REVENUES | ||
Section 10-5. The Illinois Income Tax Act is amended by | ||
changing Section 901 as follows:
| ||
(35 ILCS 5/901)
| ||
(Text of Section before amendment by P.A. 101-8) | ||
Sec. 901. Collection authority. | ||
(a) In general. The Department shall collect the taxes | ||
imposed by this Act. The Department
shall collect certified | ||
past due child support amounts under Section 2505-650
of the | ||
Department of Revenue Law of the
Civil Administrative Code of | ||
Illinois. Except as
provided in subsections (b), (c), (e), (f), | ||
(g), and (h) of this Section, money collected
pursuant to | ||
subsections (a) and (b) of Section 201 of this Act shall be
| ||
paid into the General Revenue Fund in the State treasury; money
| ||
collected pursuant to subsections (c) and (d) of Section 201 of | ||
this Act
shall be paid into the Personal Property Tax | ||
Replacement Fund, a special
fund in the State Treasury; and | ||
money collected under Section 2505-650 of the
Department of | ||
Revenue Law of the
Civil Administrative Code of Illinois shall | ||
be paid
into the
Child Support Enforcement Trust Fund, a | ||
special fund outside the State
Treasury, or
to the State
| ||
Disbursement Unit established under Section 10-26 of the | ||
Illinois Public Aid
Code, as directed by the Department of | ||
Healthcare and Family Services. | ||
(b) Local Government Distributive Fund. Beginning August | ||
1, 2017, the Treasurer shall transfer each month from the | ||
General Revenue Fund to the Local Government Distributive Fund | ||
an amount equal to the sum of (i) 6.06% (10% of the ratio of the | ||
3% individual income tax rate prior to 2011 to the 4.95% | ||
individual income tax rate after July 1, 2017) of the net | ||
revenue realized from the tax imposed by subsections (a) and | ||
(b) of Section 201 of this Act upon individuals, trusts, and | ||
estates during the preceding month and (ii) 6.85% (10% of the | ||
ratio of the 4.8% corporate income tax rate prior to 2011 to | ||
the 7% corporate income tax rate after July 1, 2017) of the net | ||
revenue realized from the tax imposed by subsections (a) and | ||
(b) of Section 201 of this Act upon corporations during the | ||
preceding month. Net revenue realized for a month shall be | ||
defined as the
revenue from the tax imposed by subsections (a) | ||
and (b) of Section 201 of this
Act which is deposited in the | ||
General Revenue Fund, the Education Assistance
Fund, the Income | ||
Tax Surcharge Local Government Distributive Fund, the Fund for | ||
the Advancement of Education, and the Commitment to Human | ||
Services Fund during the
month minus the amount paid out of the | ||
General Revenue Fund in State warrants
during that same month | ||
as refunds to taxpayers for overpayment of liability
under the | ||
tax imposed by subsections (a) and (b) of Section 201 of this | ||
Act. | ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this subsection (b) to be | ||
transferred by the Treasurer into the Local Government | ||
Distributive Fund from the General Revenue Fund shall be | ||
directly deposited into the Local Government Distributive Fund | ||
as the revenue is realized from the tax imposed by subsections | ||
(a) and (b) of Section 201 of this Act. | ||
For State fiscal year 2020 only, notwithstanding any | ||
provision of law to the contrary, the total amount of revenue | ||
and deposits under this Section attributable to revenues | ||
realized during State fiscal year 2020 shall be reduced by 5%. | ||
(c) Deposits Into Income Tax Refund Fund. | ||
(1) Beginning on January 1, 1989 and thereafter, the | ||
Department shall
deposit a percentage of the amounts | ||
collected pursuant to subsections (a)
and (b)(1), (2), and | ||
(3) of Section 201 of this Act into a fund in the State
| ||
treasury known as the Income Tax Refund Fund. Beginning | ||
with State fiscal year 1990 and for each fiscal year
| ||
thereafter, the percentage deposited into the Income Tax | ||
Refund Fund during a
fiscal year shall be the Annual | ||
Percentage. For fiscal year 2011, the Annual Percentage | ||
shall be 8.75%. For fiscal year 2012, the Annual Percentage | ||
shall be 8.75%. For fiscal year 2013, the Annual Percentage | ||
shall be 9.75%. For fiscal year 2014, the Annual Percentage | ||
shall be 9.5%. For fiscal year 2015, the Annual Percentage | ||
shall be 10%. For fiscal year 2018, the Annual Percentage | ||
shall be 9.8%. For fiscal year 2019, the Annual Percentage | ||
shall be 9.7%. For fiscal year 2020, the Annual Percentage | ||
shall be 9.5%. For fiscal year 2021, the Annual Percentage | ||
shall be 9%. For all other
fiscal years, the
Annual | ||
Percentage shall be calculated as a fraction, the numerator | ||
of which
shall be the amount of refunds approved for | ||
payment by the Department during
the preceding fiscal year | ||
as a result of overpayment of tax liability under
| ||
subsections (a) and (b)(1), (2), and (3) of Section 201 of | ||
this Act plus the
amount of such refunds remaining approved | ||
but unpaid at the end of the
preceding fiscal year, minus | ||
the amounts transferred into the Income Tax
Refund Fund | ||
from the Tobacco Settlement Recovery Fund, and
the | ||
denominator of which shall be the amounts which will be | ||
collected pursuant
to subsections (a) and (b)(1), (2), and | ||
(3) of Section 201 of this Act during
the preceding fiscal | ||
year; except that in State fiscal year 2002, the Annual
| ||
Percentage shall in no event exceed 7.6%. The Director of | ||
Revenue shall
certify the Annual Percentage to the | ||
Comptroller on the last business day of
the fiscal year | ||
immediately preceding the fiscal year for which it is to be
| ||
effective. | ||
(2) Beginning on January 1, 1989 and thereafter, the | ||
Department shall
deposit a percentage of the amounts | ||
collected pursuant to subsections (a)
and (b)(6), (7), and | ||
(8), (c) and (d) of Section 201
of this Act into a fund in | ||
the State treasury known as the Income Tax
Refund Fund. | ||
Beginning
with State fiscal year 1990 and for each fiscal | ||
year thereafter, the
percentage deposited into the Income | ||
Tax Refund Fund during a fiscal year
shall be the Annual | ||
Percentage. For fiscal year 2011, the Annual Percentage | ||
shall be 17.5%. For fiscal year 2012, the Annual Percentage | ||
shall be 17.5%. For fiscal year 2013, the Annual Percentage | ||
shall be 14%. For fiscal year 2014, the Annual Percentage | ||
shall be 13.4%. For fiscal year 2015, the Annual Percentage | ||
shall be 14%. For fiscal year 2018, the Annual Percentage | ||
shall be 17.5%. For fiscal year 2019, the Annual Percentage | ||
shall be 15.5%. For fiscal year 2020, the Annual Percentage | ||
shall be 14.25%. For fiscal year 2021, the Annual | ||
Percentage shall be 14%. For all other fiscal years, the | ||
Annual
Percentage shall be calculated
as a fraction, the | ||
numerator of which shall be the amount of refunds
approved | ||
for payment by the Department during the preceding fiscal | ||
year as
a result of overpayment of tax liability under | ||
subsections (a) and (b)(6),
(7), and (8), (c) and (d) of | ||
Section 201 of this Act plus the
amount of such refunds | ||
remaining approved but unpaid at the end of the
preceding | ||
fiscal year, and the denominator of
which shall be the | ||
amounts which will be collected pursuant to subsections (a)
| ||
and (b)(6), (7), and (8), (c) and (d) of Section 201 of | ||
this Act during the
preceding fiscal year; except that in | ||
State fiscal year 2002, the Annual
Percentage shall in no | ||
event exceed 23%. The Director of Revenue shall
certify the | ||
Annual Percentage to the Comptroller on the last business | ||
day of
the fiscal year immediately preceding the fiscal | ||
year for which it is to be
effective. | ||
(3) The Comptroller shall order transferred and the | ||
Treasurer shall
transfer from the Tobacco Settlement | ||
Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | ||
in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||
(iii) $35,000,000 in January, 2003. | ||
(d) Expenditures from Income Tax Refund Fund. | ||
(1) Beginning January 1, 1989, money in the Income Tax | ||
Refund Fund
shall be expended exclusively for the purpose | ||
of paying refunds resulting
from overpayment of tax | ||
liability under Section 201 of this Act
and for
making | ||
transfers pursuant to this subsection (d). | ||
(2) The Director shall order payment of refunds | ||
resulting from
overpayment of tax liability under Section | ||
201 of this Act from the
Income Tax Refund Fund only to the | ||
extent that amounts collected pursuant
to Section 201 of | ||
this Act and transfers pursuant to this subsection (d)
and | ||
item (3) of subsection (c) have been deposited and retained | ||
in the
Fund. | ||
(3) As soon as possible after the end of each fiscal | ||
year, the Director
shall
order transferred and the State | ||
Treasurer and State Comptroller shall
transfer from the | ||
Income Tax Refund Fund to the Personal Property Tax
| ||
Replacement Fund an amount, certified by the Director to | ||
the Comptroller,
equal to the excess of the amount | ||
collected pursuant to subsections (c) and
(d) of Section | ||
201 of this Act deposited into the Income Tax Refund Fund
| ||
during the fiscal year over the amount of refunds resulting | ||
from
overpayment of tax liability under subsections (c) and | ||
(d) of Section 201
of this Act paid from the Income Tax | ||
Refund Fund during the fiscal year. | ||
(4) As soon as possible after the end of each fiscal | ||
year, the Director shall
order transferred and the State | ||
Treasurer and State Comptroller shall
transfer from the | ||
Personal Property Tax Replacement Fund to the Income Tax
| ||
Refund Fund an amount, certified by the Director to the | ||
Comptroller, equal
to the excess of the amount of refunds | ||
resulting from overpayment of tax
liability under | ||
subsections (c) and (d) of Section 201 of this Act paid
| ||
from the Income Tax Refund Fund during the fiscal year over | ||
the amount
collected pursuant to subsections (c) and (d) of | ||
Section 201 of this Act
deposited into the Income Tax | ||
Refund Fund during the fiscal year. | ||
(4.5) As soon as possible after the end of fiscal year | ||
1999 and of each
fiscal year
thereafter, the Director shall | ||
order transferred and the State Treasurer and
State | ||
Comptroller shall transfer from the Income Tax Refund Fund | ||
to the General
Revenue Fund any surplus remaining in the | ||
Income Tax Refund Fund as of the end
of such fiscal year; | ||
excluding for fiscal years 2000, 2001, and 2002
amounts | ||
attributable to transfers under item (3) of subsection (c) | ||
less refunds
resulting from the earned income tax credit. | ||
(5) This Act shall constitute an irrevocable and | ||
continuing
appropriation from the Income Tax Refund Fund | ||
for the purpose of paying
refunds upon the order of the | ||
Director in accordance with the provisions of
this Section. | ||
(e) Deposits into the Education Assistance Fund and the | ||
Income Tax
Surcharge Local Government Distributive Fund. On | ||
July 1, 1991, and thereafter, of the amounts collected pursuant | ||
to
subsections (a) and (b) of Section 201 of this Act, minus | ||
deposits into the
Income Tax Refund Fund, the Department shall | ||
deposit 7.3% into the
Education Assistance Fund in the State | ||
Treasury. Beginning July 1, 1991,
and continuing through | ||
January 31, 1993, of the amounts collected pursuant to
| ||
subsections (a) and (b) of Section 201 of the Illinois Income | ||
Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||
Department shall deposit 3.0%
into the Income Tax Surcharge | ||
Local Government Distributive Fund in the State
Treasury. | ||
Beginning February 1, 1993 and continuing through June 30, | ||
1993, of
the amounts collected pursuant to subsections (a) and | ||
(b) of Section 201 of the
Illinois Income Tax Act, minus | ||
deposits into the Income Tax Refund Fund, the
Department shall | ||
deposit 4.4% into the Income Tax Surcharge Local Government
| ||
Distributive Fund in the State Treasury. Beginning July 1, | ||
1993, and
continuing through June 30, 1994, of the amounts | ||
collected under subsections
(a) and (b) of Section 201 of this | ||
Act, minus deposits into the Income Tax
Refund Fund, the | ||
Department shall deposit 1.475% into the Income Tax Surcharge
| ||
Local Government Distributive Fund in the State Treasury. | ||
(f) Deposits into the Fund for the Advancement of | ||
Education. Beginning February 1, 2015, the Department shall | ||
deposit the following portions of the revenue realized from the | ||
tax imposed upon individuals, trusts, and estates by | ||
subsections (a) and (b) of Section 201 of this Act, minus | ||
deposits into the Income Tax Refund Fund, into the Fund for the | ||
Advancement of Education: | ||
(1) beginning February 1, 2015, and prior to February | ||
1, 2025, 1/30; and | ||
(2) beginning February 1, 2025, 1/26. | ||
If the rate of tax imposed by subsection (a) and (b) of | ||
Section 201 is reduced pursuant to Section 201.5 of this Act, | ||
the Department shall not make the deposits required by this | ||
subsection (f) on or after the effective date of the reduction. | ||
(g) Deposits into the Commitment to Human Services Fund. | ||
Beginning February 1, 2015, the Department shall deposit the | ||
following portions of the revenue realized from the tax imposed | ||
upon individuals, trusts, and estates by subsections (a) and | ||
(b) of Section 201 of this Act, minus deposits into the Income | ||
Tax Refund Fund, into the Commitment to Human Services Fund: | ||
(1) beginning February 1, 2015, and prior to February | ||
1, 2025, 1/30; and | ||
(2) beginning February 1, 2025, 1/26. | ||
If the rate of tax imposed by subsection (a) and (b) of | ||
Section 201 is reduced pursuant to Section 201.5 of this Act, | ||
the Department shall not make the deposits required by this | ||
subsection (g) on or after the effective date of the reduction. | ||
(h) Deposits into the Tax Compliance and Administration | ||
Fund. Beginning on the first day of the first calendar month to | ||
occur on or after August 26, 2014 (the effective date of Public | ||
Act 98-1098), each month the Department shall pay into the Tax | ||
Compliance and Administration Fund, to be used, subject to | ||
appropriation, to fund additional auditors and compliance | ||
personnel at the Department, an amount equal to 1/12 of 5% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department from the tax imposed by | ||
subsections (a), (b), (c), and (d) of Section 201 of this Act, | ||
net of deposits into the Income Tax Refund Fund made from those | ||
cash receipts. | ||
(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; | ||
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||
8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, | ||
eff. 7-12-19.) | ||
(Text of Section after amendment by P.A. 101-8)
| ||
Sec. 901. Collection authority. | ||
(a) In general. The Department shall collect the taxes | ||
imposed by this Act. The Department
shall collect certified | ||
past due child support amounts under Section 2505-650
of the | ||
Department of Revenue Law of the
Civil Administrative Code of | ||
Illinois. Except as
provided in subsections (b), (c), (e), (f), | ||
(g), and (h) of this Section, money collected
pursuant to | ||
subsections (a) and (b) of Section 201 of this Act shall be
| ||
paid into the General Revenue Fund in the State treasury; money
| ||
collected pursuant to subsections (c) and (d) of Section 201 of | ||
this Act
shall be paid into the Personal Property Tax | ||
Replacement Fund, a special
fund in the State Treasury; and | ||
money collected under Section 2505-650 of the
Department of | ||
Revenue Law of the
Civil Administrative Code of Illinois shall | ||
be paid
into the
Child Support Enforcement Trust Fund, a | ||
special fund outside the State
Treasury, or
to the State
| ||
Disbursement Unit established under Section 10-26 of the | ||
Illinois Public Aid
Code, as directed by the Department of | ||
Healthcare and Family Services. | ||
(b) Local Government Distributive Fund. Beginning August | ||
1, 2017 and continuing through January 31, 2021, the Treasurer | ||
shall transfer each month from the General Revenue Fund to the | ||
Local Government Distributive Fund an amount equal to the sum | ||
of (i) 6.06% (10% of the ratio of the 3% individual income tax | ||
rate prior to 2011 to the 4.95% individual income tax rate | ||
after July 1, 2017) of the net revenue realized from the tax | ||
imposed by subsections (a) and (b) of Section 201 of this Act | ||
upon individuals, trusts, and estates during the preceding | ||
month and (ii) 6.85% (10% of the ratio of the 4.8% corporate | ||
income tax rate prior to 2011 to the 7% corporate income tax | ||
rate after July 1, 2017) of the net revenue realized from the | ||
tax imposed by subsections (a) and (b) of Section 201 of this | ||
Act upon corporations during the preceding month. Beginning | ||
February 1, 2021, the Treasurer shall transfer each month from | ||
the General Revenue Fund to the Local Government Distributive | ||
Fund an amount equal to the sum of (i) 5.32% of the net revenue | ||
realized from the tax imposed by subsections (a) and (b) of | ||
Section 201 of this Act upon individuals, trusts, and estates | ||
during the preceding month and (ii) 6.16% of the net revenue | ||
realized from the tax imposed by subsections (a) and (b) of | ||
Section 201 of this Act upon corporations during the preceding | ||
month. Net revenue realized for a month shall be defined as the
| ||
revenue from the tax imposed by subsections (a) and (b) of | ||
Section 201 of this
Act which is deposited in the General | ||
Revenue Fund, the Education Assistance
Fund, the Income Tax | ||
Surcharge Local Government Distributive Fund, the Fund for the | ||
Advancement of Education, and the Commitment to Human Services | ||
Fund during the
month minus the amount paid out of the General | ||
Revenue Fund in State warrants
during that same month as | ||
refunds to taxpayers for overpayment of liability
under the tax | ||
imposed by subsections (a) and (b) of Section 201 of this Act. | ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this subsection (b) to be | ||
transferred by the Treasurer into the Local Government | ||
Distributive Fund from the General Revenue Fund shall be | ||
directly deposited into the Local Government Distributive Fund | ||
as the revenue is realized from the tax imposed by subsections | ||
(a) and (b) of Section 201 of this Act. | ||
For State fiscal year 2020 only, notwithstanding any | ||
provision of law to the contrary, the total amount of revenue | ||
and deposits under this Section attributable to revenues | ||
realized during State fiscal year 2020 shall be reduced by 5%. | ||
(c) Deposits Into Income Tax Refund Fund. | ||
(1) Beginning on January 1, 1989 and thereafter, the | ||
Department shall
deposit a percentage of the amounts | ||
collected pursuant to subsections (a)
and (b)(1), (2), and | ||
(3) of Section 201 of this Act into a fund in the State
| ||
treasury known as the Income Tax Refund Fund. Beginning | ||
with State fiscal year 1990 and for each fiscal year
| ||
thereafter, the percentage deposited into the Income Tax | ||
Refund Fund during a
fiscal year shall be the Annual | ||
Percentage. For fiscal year 2011, the Annual Percentage | ||
shall be 8.75%. For fiscal year 2012, the Annual Percentage | ||
shall be 8.75%. For fiscal year 2013, the Annual Percentage | ||
shall be 9.75%. For fiscal year 2014, the Annual Percentage | ||
shall be 9.5%. For fiscal year 2015, the Annual Percentage | ||
shall be 10%. For fiscal year 2018, the Annual Percentage | ||
shall be 9.8%. For fiscal year 2019, the Annual Percentage | ||
shall be 9.7%. For fiscal year 2020, the Annual Percentage | ||
shall be 9.5%. For fiscal year 2021, the Annual Percentage | ||
shall be 9%. For all other
fiscal years, the
Annual | ||
Percentage shall be calculated as a fraction, the numerator | ||
of which
shall be the amount of refunds approved for | ||
payment by the Department during
the preceding fiscal year | ||
as a result of overpayment of tax liability under
| ||
subsections (a) and (b)(1), (2), and (3) of Section 201 of | ||
this Act plus the
amount of such refunds remaining approved | ||
but unpaid at the end of the
preceding fiscal year, minus | ||
the amounts transferred into the Income Tax
Refund Fund | ||
from the Tobacco Settlement Recovery Fund, and
the | ||
denominator of which shall be the amounts which will be | ||
collected pursuant
to subsections (a) and (b)(1), (2), and | ||
(3) of Section 201 of this Act during
the preceding fiscal | ||
year; except that in State fiscal year 2002, the Annual
| ||
Percentage shall in no event exceed 7.6%. The Director of | ||
Revenue shall
certify the Annual Percentage to the | ||
Comptroller on the last business day of
the fiscal year | ||
immediately preceding the fiscal year for which it is to be
| ||
effective. | ||
(2) Beginning on January 1, 1989 and thereafter, the | ||
Department shall
deposit a percentage of the amounts | ||
collected pursuant to subsections (a)
and (b)(6), (7), and | ||
(8), (c) and (d) of Section 201
of this Act into a fund in | ||
the State treasury known as the Income Tax
Refund Fund. | ||
Beginning
with State fiscal year 1990 and for each fiscal | ||
year thereafter, the
percentage deposited into the Income | ||
Tax Refund Fund during a fiscal year
shall be the Annual | ||
Percentage. For fiscal year 2011, the Annual Percentage | ||
shall be 17.5%. For fiscal year 2012, the Annual Percentage | ||
shall be 17.5%. For fiscal year 2013, the Annual Percentage | ||
shall be 14%. For fiscal year 2014, the Annual Percentage | ||
shall be 13.4%. For fiscal year 2015, the Annual Percentage | ||
shall be 14%. For fiscal year 2018, the Annual Percentage | ||
shall be 17.5%. For fiscal year 2019, the Annual Percentage | ||
shall be 15.5%. For fiscal year 2020, the Annual Percentage | ||
shall be 14.25%. For fiscal year 2021, the Annual | ||
Percentage shall be 14%. For all other fiscal years, the | ||
Annual
Percentage shall be calculated
as a fraction, the | ||
numerator of which shall be the amount of refunds
approved | ||
for payment by the Department during the preceding fiscal | ||
year as
a result of overpayment of tax liability under | ||
subsections (a) and (b)(6),
(7), and (8), (c) and (d) of | ||
Section 201 of this Act plus the
amount of such refunds | ||
remaining approved but unpaid at the end of the
preceding | ||
fiscal year, and the denominator of
which shall be the | ||
amounts which will be collected pursuant to subsections (a)
| ||
and (b)(6), (7), and (8), (c) and (d) of Section 201 of | ||
this Act during the
preceding fiscal year; except that in | ||
State fiscal year 2002, the Annual
Percentage shall in no | ||
event exceed 23%. The Director of Revenue shall
certify the | ||
Annual Percentage to the Comptroller on the last business | ||
day of
the fiscal year immediately preceding the fiscal | ||
year for which it is to be
effective. | ||
(3) The Comptroller shall order transferred and the | ||
Treasurer shall
transfer from the Tobacco Settlement | ||
Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | ||
in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||
(iii) $35,000,000 in January, 2003. | ||
(d) Expenditures from Income Tax Refund Fund. | ||
(1) Beginning January 1, 1989, money in the Income Tax | ||
Refund Fund
shall be expended exclusively for the purpose | ||
of paying refunds resulting
from overpayment of tax | ||
liability under Section 201 of this Act
and for
making | ||
transfers pursuant to this subsection (d). | ||
(2) The Director shall order payment of refunds | ||
resulting from
overpayment of tax liability under Section | ||
201 of this Act from the
Income Tax Refund Fund only to the | ||
extent that amounts collected pursuant
to Section 201 of | ||
this Act and transfers pursuant to this subsection (d)
and | ||
item (3) of subsection (c) have been deposited and retained | ||
in the
Fund. | ||
(3) As soon as possible after the end of each fiscal | ||
year, the Director
shall
order transferred and the State | ||
Treasurer and State Comptroller shall
transfer from the | ||
Income Tax Refund Fund to the Personal Property Tax
| ||
Replacement Fund an amount, certified by the Director to | ||
the Comptroller,
equal to the excess of the amount | ||
collected pursuant to subsections (c) and
(d) of Section | ||
201 of this Act deposited into the Income Tax Refund Fund
| ||
during the fiscal year over the amount of refunds resulting | ||
from
overpayment of tax liability under subsections (c) and | ||
(d) of Section 201
of this Act paid from the Income Tax | ||
Refund Fund during the fiscal year. | ||
(4) As soon as possible after the end of each fiscal | ||
year, the Director shall
order transferred and the State | ||
Treasurer and State Comptroller shall
transfer from the | ||
Personal Property Tax Replacement Fund to the Income Tax
| ||
Refund Fund an amount, certified by the Director to the | ||
Comptroller, equal
to the excess of the amount of refunds | ||
resulting from overpayment of tax
liability under | ||
subsections (c) and (d) of Section 201 of this Act paid
| ||
from the Income Tax Refund Fund during the fiscal year over | ||
the amount
collected pursuant to subsections (c) and (d) of | ||
Section 201 of this Act
deposited into the Income Tax | ||
Refund Fund during the fiscal year. | ||
(4.5) As soon as possible after the end of fiscal year | ||
1999 and of each
fiscal year
thereafter, the Director shall | ||
order transferred and the State Treasurer and
State | ||
Comptroller shall transfer from the Income Tax Refund Fund | ||
to the General
Revenue Fund any surplus remaining in the | ||
Income Tax Refund Fund as of the end
of such fiscal year; | ||
excluding for fiscal years 2000, 2001, and 2002
amounts | ||
attributable to transfers under item (3) of subsection (c) | ||
less refunds
resulting from the earned income tax credit. | ||
(5) This Act shall constitute an irrevocable and | ||
continuing
appropriation from the Income Tax Refund Fund | ||
for the purpose of paying
refunds upon the order of the | ||
Director in accordance with the provisions of
this Section. | ||
(e) Deposits into the Education Assistance Fund and the | ||
Income Tax
Surcharge Local Government Distributive Fund. On | ||
July 1, 1991, and thereafter, of the amounts collected pursuant | ||
to
subsections (a) and (b) of Section 201 of this Act, minus | ||
deposits into the
Income Tax Refund Fund, the Department shall | ||
deposit 7.3% into the
Education Assistance Fund in the State | ||
Treasury. Beginning July 1, 1991,
and continuing through | ||
January 31, 1993, of the amounts collected pursuant to
| ||
subsections (a) and (b) of Section 201 of the Illinois Income | ||
Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||
Department shall deposit 3.0%
into the Income Tax Surcharge | ||
Local Government Distributive Fund in the State
Treasury. | ||
Beginning February 1, 1993 and continuing through June 30, | ||
1993, of
the amounts collected pursuant to subsections (a) and | ||
(b) of Section 201 of the
Illinois Income Tax Act, minus | ||
deposits into the Income Tax Refund Fund, the
Department shall | ||
deposit 4.4% into the Income Tax Surcharge Local Government
| ||
Distributive Fund in the State Treasury. Beginning July 1, | ||
1993, and
continuing through June 30, 1994, of the amounts | ||
collected under subsections
(a) and (b) of Section 201 of this | ||
Act, minus deposits into the Income Tax
Refund Fund, the | ||
Department shall deposit 1.475% into the Income Tax Surcharge
| ||
Local Government Distributive Fund in the State Treasury. | ||
(f) Deposits into the Fund for the Advancement of | ||
Education. Beginning February 1, 2015, the Department shall | ||
deposit the following portions of the revenue realized from the | ||
tax imposed upon individuals, trusts, and estates by | ||
subsections (a) and (b) of Section 201 of this Act, minus | ||
deposits into the Income Tax Refund Fund, into the Fund for the | ||
Advancement of Education: | ||
(1) beginning February 1, 2015, and prior to February | ||
1, 2025, 1/30; and | ||
(2) beginning February 1, 2025, 1/26. | ||
If the rate of tax imposed by subsection (a) and (b) of | ||
Section 201 is reduced pursuant to Section 201.5 of this Act, | ||
the Department shall not make the deposits required by this | ||
subsection (f) on or after the effective date of the reduction. | ||
(g) Deposits into the Commitment to Human Services Fund. | ||
Beginning February 1, 2015, the Department shall deposit the | ||
following portions of the revenue realized from the tax imposed | ||
upon individuals, trusts, and estates by subsections (a) and | ||
(b) of Section 201 of this Act, minus deposits into the Income | ||
Tax Refund Fund, into the Commitment to Human Services Fund: | ||
(1) beginning February 1, 2015, and prior to February | ||
1, 2025, 1/30; and | ||
(2) beginning February 1, 2025, 1/26. | ||
If the rate of tax imposed by subsection (a) and (b) of | ||
Section 201 is reduced pursuant to Section 201.5 of this Act, | ||
the Department shall not make the deposits required by this | ||
subsection (g) on or after the effective date of the reduction. | ||
(h) Deposits into the Tax Compliance and Administration | ||
Fund. Beginning on the first day of the first calendar month to | ||
occur on or after August 26, 2014 (the effective date of Public | ||
Act 98-1098), each month the Department shall pay into the Tax | ||
Compliance and Administration Fund, to be used, subject to | ||
appropriation, to fund additional auditors and compliance | ||
personnel at the Department, an amount equal to 1/12 of 5% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department from the tax imposed by | ||
subsections (a), (b), (c), and (d) of Section 201 of this Act, | ||
net of deposits into the Income Tax Refund Fund made from those | ||
cash receipts. | ||
(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; | ||
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||
8-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for | ||
effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; | ||
revised 10-1-19.) | ||
ARTICLE 15. SPECIAL DISTRICTS | ||
Section 15-5. The State Finance Act is amended by changing | ||
Section 8.25f as follows: | ||
(30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f) | ||
Sec. 8.25f. McCormick Place Expansion Project Fund. | ||
(a) Deposits. The following amounts shall be deposited into | ||
the
McCormick Place Expansion Project Fund in the State | ||
Treasury: (i) the
moneys required to be deposited into the Fund | ||
under Section 9 of the Use
Tax Act, Section 9 of the Service | ||||||||||||||||||||||||||||||||||||||||||||||||||
Occupation Tax Act, Section 9 of the
Service Use Tax Act, and | ||||||||||||||||||||||||||||||||||||||||||||||||||
Section 3 of the Retailers' Occupation Tax Act and
(ii) the | ||||||||||||||||||||||||||||||||||||||||||||||||||
moneys required to be deposited into the Fund under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||
(g) of Section 13 of
the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||
Authority Act. Notwithstanding the
foregoing, the maximum | ||||||||||||||||||||||||||||||||||||||||||||||||||
amount that may be deposited into the McCormick
Place Expansion | ||||||||||||||||||||||||||||||||||||||||||||||||||
Project Fund from item (i) shall not exceed the Total Deposit
| ||||||||||||||||||||||||||||||||||||||||||||||||||
amounts with respect to the following fiscal years: | ||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
Provided that all amounts deposited in the Fund and | ||||||||||||||||||||||||||||||||
requested in the
Authority's certificate have been paid to the | ||||||||||||||||||||||||||||||||
Authority, all amounts
remaining in the McCormick Place | ||||||||||||||||||||||||||||||||
Expansion Project Fund on the last day of
any month shall be | ||||||||||||||||||||||||||||||||
transferred to the General Revenue Fund. | ||||||||||||||||||||||||||||||||
(b) Authority certificate. Beginning with fiscal year 1994 | ||||||||||||||||||||||||||||||||
and
continuing for each fiscal year thereafter, the Chairman of | ||||||||||||||||||||||||||||||||
the
Metropolitan Pier and Exposition Authority shall annually | ||||||||||||||||||||||||||||||||
certify to the
State Comptroller and the State Treasurer the | ||||||||||||||||||||||||||||||||
amount necessary and
required, during the fiscal year with | ||||||||||||||||||||||||||||||||
respect to which the certification is
made, to pay the debt | ||||||||||||||||||||||||||||||||
service requirements (including amounts to be paid
with respect | ||||||||||||||||||||||||||||||||
to arrangements to provide additional security or liquidity)
on | ||||||||||||||||||||||||||||||||
all outstanding bonds and notes, including refunding bonds,
| ||||||||||||||||||||||||||||||||
(collectively referred to as "bonds") in an amount issued by | ||||||||||||||||||||||||||||||||
the Authority
pursuant to Section 13.2 of the Metropolitan Pier | ||||||||||||||||||||||||||||||||
and Exposition Authority
Act. The certificate may be amended | ||
from time to time as necessary. | ||
(Source: P.A. 96-898, eff. 5-27-10.) | ||
Section 15-10. The Use Tax Act is amended by changing | ||
Section 9 as follows:
| ||
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||
Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||
and
trailers that are required to be registered with an agency | ||
of this State,
each retailer
required or authorized to collect | ||
the tax imposed by this Act shall pay
to the Department the | ||
amount of such tax (except as otherwise provided)
at the time | ||
when he is required to file his return for the period during
| ||
which such tax was collected, less a discount of 2.1% prior to
| ||
January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||
per calendar
year, whichever is greater, which is allowed to | ||
reimburse the retailer
for expenses incurred in collecting the | ||
tax, keeping records, preparing
and filing returns, remitting | ||
the tax and supplying data to the
Department on request. The | ||
discount under this Section is not allowed for the 1.25% | ||
portion of taxes paid on aviation fuel that is subject to the | ||
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||
47133. In the case of retailers who report and pay the
tax on a | ||
transaction by transaction basis, as provided in this Section,
| ||
such discount shall be taken with each such tax remittance | ||
instead of
when such retailer files his periodic return. The | ||
discount allowed under this Section is allowed only for returns | ||
that are filed in the manner required by this Act. The | ||
Department may disallow the discount for retailers whose | ||
certificate of registration is revoked at the time the return | ||
is filed, but only if the Department's decision to revoke the | ||
certificate of registration has become final. A retailer need | ||
not remit
that part of any tax collected by him to the extent | ||
that he is required
to remit and does remit the tax imposed by | ||
the Retailers' Occupation
Tax Act, with respect to the sale of | ||
the same property. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the retailer, in collecting
the tax (except as to motor | ||
vehicles, watercraft, aircraft, and
trailers that are required | ||
to be registered with an agency of this State),
may collect for | ||
each
tax return period, only the tax applicable to that part of | ||
the selling
price actually received during such tax return | ||
period. | ||
Except as provided in this Section, on or before the | ||
twentieth day of each
calendar month, such retailer shall file | ||
a return for the preceding
calendar month. Such return shall be | ||
filed on forms prescribed by the
Department and shall furnish | ||
such information as the Department may
reasonably require. On | ||
and after January 1, 2018, except for returns for motor | ||
vehicles, watercraft, aircraft, and trailers that are required | ||
to be registered with an agency of this State, with respect to | ||
retailers whose annual gross receipts average $20,000 or more, | ||
all returns required to be filed pursuant to this Act shall be | ||
filed electronically. Retailers who demonstrate that they do | ||
not have access to the Internet or demonstrate hardship in | ||
filing electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Each retailer required or authorized to collect the tax | ||
imposed by this Act on aviation fuel sold at retail in this | ||
State during the preceding calendar month shall, instead of | ||
reporting and paying tax on aviation fuel as otherwise required | ||
by this Section, report and pay such tax on a separate aviation | ||
fuel tax return. The requirements related to the return shall | ||
be as otherwise provided in this Section. Notwithstanding any | ||
other provisions of this Act to the contrary, retailers | ||
collecting tax on aviation fuel shall file all aviation fuel | ||
tax returns and shall make all aviation fuel tax payments by | ||
electronic means in the manner and form required by the | ||
Department. For purposes of this Section, "aviation fuel" means | ||
jet fuel and aviation gasoline. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Notwithstanding any other provision of this Act to the | ||
contrary, retailers subject to tax on cannabis shall file all | ||
cannabis tax returns and shall make all cannabis tax payments | ||
by electronic means in the manner and form required by the | ||
Department. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the | ||
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall notify
all taxpayers required to make payments | ||
by electronic funds transfer. All
taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and any
taxpayers authorized to voluntarily make | ||
payments by electronic funds transfer
shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||
Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||
calendar quarters, he shall file a return with the
Department | ||
each month by the 20th day of the month next following the | ||
month
during which such tax liability is incurred and shall | ||
make payments to the
Department on or before the 7th, 15th, | ||
22nd and last day of the month
during which such liability is | ||
incurred.
On and after October 1, 2000, if the taxpayer's | ||
average monthly tax liability
to the Department under this Act, | ||
the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||
Act, and the Service Use Tax Act was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the
month during
which such | ||
liability is incurred.
If the month during which such tax
| ||
liability is incurred began prior to January 1, 1985, each | ||
payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||
actual liability for the month or an amount set by the | ||
Department not to
exceed 1/4 of the average monthly liability | ||
of the taxpayer to the
Department for the preceding 4 complete | ||
calendar quarters (excluding the
month of highest liability and | ||
the month of lowest liability in such 4
quarter period). If the | ||
month during which such tax liability is incurred
begins on or | ||
after January 1, 1985, and prior to January 1, 1987, each
| ||
payment shall be in an amount equal to 22.5% of the taxpayer's | ||
actual liability
for the month or 27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax liability
is incurred begins on | ||
or after January 1, 1987, and prior to January 1,
1988, each | ||
payment shall be in an amount equal to 22.5% of the taxpayer's
| ||
actual liability for the month or 26.25% of the taxpayer's | ||
liability for
the same calendar month of the preceding year. If | ||
the month during which such
tax liability is incurred begins on | ||
or after January 1, 1988, and prior to
January 1, 1989,
or | ||
begins on or after January 1, 1996, each payment shall be in an | ||
amount equal
to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of the
taxpayer's liability for the same | ||
calendar month of the preceding year. If the
month during which | ||
such tax liability is incurred begins on or after January 1,
| ||
1989,
and prior to January 1, 1996, each payment shall be in an | ||
amount equal to 22.5%
of the taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against the final tax
liability
of the taxpayer's return for | ||
that month. Before October 1, 2000, once
applicable, the | ||
requirement
of the making of quarter monthly payments to the | ||
Department shall continue
until such taxpayer's average | ||
monthly liability to the Department during
the preceding 4 | ||
complete calendar quarters (excluding the month of highest
| ||
liability and the month of lowest liability) is less than
| ||
$9,000, or until
such taxpayer's average monthly liability to | ||
the Department as computed for
each calendar quarter of the 4 | ||
preceding complete calendar quarter period
is less than | ||
$10,000. However, if a taxpayer can show the
Department that
a | ||
substantial change in the taxpayer's business has occurred | ||
which causes
the taxpayer to anticipate that his average | ||
monthly tax liability for the
reasonably foreseeable future | ||
will fall below the $10,000 threshold
stated above, then
such | ||
taxpayer
may petition the Department for change in such | ||
taxpayer's reporting status.
On and after October 1, 2000, once | ||
applicable, the requirement of the making
of quarter monthly | ||
payments to the Department shall continue until such
taxpayer's | ||
average monthly liability to the Department during the | ||
preceding 4
complete calendar quarters (excluding the month of | ||
highest liability and the
month of lowest liability) is less | ||
than $19,000 or until such taxpayer's
average monthly liability | ||
to the Department as computed for each calendar
quarter of the | ||
4 preceding complete calendar quarter period is less than
| ||
$20,000. However, if a taxpayer can show the Department that a | ||
substantial
change in the taxpayer's business has occurred | ||
which causes the taxpayer to
anticipate that his average | ||
monthly tax liability for the reasonably
foreseeable future | ||
will fall below the $20,000 threshold stated above, then
such | ||
taxpayer may petition the Department for a change in such | ||
taxpayer's
reporting status.
The Department shall change such | ||
taxpayer's reporting status unless it
finds that such change is | ||
seasonal in nature and not likely to be long
term. If any such | ||
quarter monthly payment is not paid at the time or in
the | ||
amount required by this Section, then the taxpayer shall be | ||
liable for
penalties and interest on
the difference between the | ||
minimum amount due and the amount of such
quarter monthly | ||
payment actually and timely paid, except insofar as the
| ||
taxpayer has previously made payments for that month to the | ||
Department in
excess of the minimum payments previously due as | ||
provided in this Section.
The Department shall make reasonable | ||
rules and regulations to govern the
quarter monthly payment | ||
amount and quarter monthly payment dates for
taxpayers who file | ||
on other than a calendar monthly basis. | ||
If any such payment provided for in this Section exceeds | ||
the taxpayer's
liabilities under this Act, the Retailers' | ||
Occupation Tax Act, the Service
Occupation Tax Act and the | ||
Service Use Tax Act, as shown by an original
monthly return, | ||
the Department shall issue to the taxpayer a credit
memorandum | ||
no later than 30 days after the date of payment, which
| ||
memorandum may be submitted by the taxpayer to the Department | ||
in payment of
tax liability subsequently to be remitted by the | ||
taxpayer to the Department
or be assigned by the taxpayer to a | ||
similar taxpayer under this Act, the
Retailers' Occupation Tax | ||
Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||
in accordance with reasonable rules and regulations to
be | ||
prescribed by the Department, except that if such excess | ||
payment is
shown on an original monthly return and is made | ||
after December 31, 1986, no
credit memorandum shall be issued, | ||
unless requested by the taxpayer. If no
such request is made, | ||
the taxpayer may credit such excess payment against
tax | ||
liability subsequently to be remitted by the taxpayer to the | ||
Department
under this Act, the Retailers' Occupation Tax Act, | ||
the Service Occupation
Tax Act or the Service Use Tax Act, in | ||
accordance with reasonable rules and
regulations prescribed by | ||
the Department. If the Department subsequently
determines that | ||
all or any part of the credit taken was not actually due to
the | ||
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||
be
reduced by 2.1% or 1.75% of the difference between the | ||
credit taken and
that actually due, and the taxpayer shall be | ||
liable for penalties and
interest on such difference. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February,
and March of a given | ||
year being due by April 20 of such year; with the
return for | ||
April, May and June of a given year being due by July 20 of
such | ||
year; with the return for July, August and September of a given
| ||
year being due by October 20 of such year, and with the return | ||
for
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability to the
Department does not exceed $50, the Department | ||
may authorize his returns to
be filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, except as otherwise provided in this | ||
Section, every
retailer selling this kind of tangible personal | ||
property shall file,
with the Department, upon a form to be | ||
prescribed and supplied by the
Department, a separate return | ||
for each such item of tangible personal
property which the | ||
retailer sells, except that if, in the same
transaction, (i) a | ||
retailer of aircraft, watercraft, motor vehicles or
trailers | ||
transfers more than
one aircraft, watercraft, motor
vehicle or | ||
trailer to another aircraft, watercraft, motor vehicle or
| ||
trailer retailer for the purpose of resale
or (ii) a retailer | ||
of aircraft, watercraft, motor vehicles, or trailers
transfers | ||
more than one aircraft, watercraft, motor vehicle, or trailer | ||
to a
purchaser for use as a qualifying rolling stock as | ||
provided in Section 3-55 of
this Act, then
that seller may | ||
report the transfer of all the
aircraft, watercraft, motor
| ||
vehicles
or trailers involved in that transaction to the | ||
Department on the same
uniform
invoice-transaction reporting | ||
return form.
For purposes of this Section, "watercraft" means a | ||
Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||
3-2 of the Boat Registration and Safety Act,
a
personal | ||
watercraft, or any boat equipped with an inboard motor. | ||
In addition, with respect to motor vehicles, watercraft, | ||
aircraft, and trailers that are required to be registered with | ||
an agency of this State, every person who is engaged in the | ||
business of leasing or renting such items and who, in | ||
connection with such business, sells any such item to a | ||
retailer for the purpose of resale is, notwithstanding any | ||
other provision of this Section to the contrary, authorized to | ||
meet the return-filing requirement of this Act by reporting the | ||
transfer of all the aircraft, watercraft, motor vehicles, or | ||
trailers transferred for resale during a month to the | ||
Department on the same uniform invoice-transaction reporting | ||
return form on or before the 20th of the month following the | ||
month in which the transfer takes place. Notwithstanding any | ||
other provision of this Act to the contrary, all returns filed | ||
under this paragraph must be filed by electronic means in the | ||
manner and form as required by the Department. | ||
The transaction reporting return in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of the Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 2 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on | ||
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
the Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
and aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 2 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the date of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the tax | ||
that is imposed by this Act may be transmitted to
the | ||
Department by way of the State agency with which, or State | ||
officer
with whom, the tangible personal property must be | ||
titled or registered
(if titling or registration is required) | ||
if the Department and such
agency or State officer determine | ||
that this procedure will expedite the
processing of | ||
applications for title or registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
tax receipt | ||
(or a certificate of exemption if the Department is
satisfied | ||
that the particular sale is tax exempt) which such purchaser
| ||
may submit to the agency with which, or State officer with | ||
whom, he must
title or register the tangible personal property | ||
that is involved (if
titling or registration is required) in | ||
support of such purchaser's
application for an Illinois | ||
certificate or other evidence of title or
registration to such | ||
tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
tax or proof of
exemption made to the Department before the | ||
retailer is willing to take
these actions and such user has not | ||
paid the tax to the retailer, such
user may certify to the fact | ||
of such delay by the retailer, and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Where a retailer collects the tax with respect to the | ||
selling price
of tangible personal property which he sells and | ||
the purchaser
thereafter returns such tangible personal | ||
property and the retailer
refunds the selling price thereof to | ||
the purchaser, such retailer shall
also refund, to the | ||
purchaser, the tax so collected from the purchaser.
When filing | ||
his return for the period in which he refunds such tax to
the | ||
purchaser, the retailer may deduct the amount of the tax so | ||
refunded
by him to the purchaser from any other use tax which | ||
such retailer may
be required to pay or remit to the | ||
Department, as shown by such return,
if the amount of the tax | ||
to be deducted was previously remitted to the
Department by | ||
such retailer. If the retailer has not previously
remitted the | ||
amount of such tax to the Department, he is entitled to no
| ||
deduction under this Act upon refunding such tax to the | ||
purchaser. | ||
Any retailer filing a return under this Section shall also | ||
include
(for the purpose of paying tax thereon) the total tax | ||
covered by such
return upon the selling price of tangible | ||
personal property purchased by
him at retail from a retailer, | ||
but as to which the tax imposed by this
Act was not collected | ||
from the retailer filing such return, and such
retailer shall | ||
remit the amount of such tax to the Department when
filing such | ||
return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable retailers, who are required to file | ||
returns hereunder and also
under the Retailers' Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the retailer has more than one business registered | ||
with the
Department under separate registration under this Act, | ||
such retailer may
not file each return that is due as a single | ||
return covering all such
registered businesses, but shall file | ||
separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund, a special | ||
fund in the State Treasury
which is hereby created, the net | ||
revenue realized for the preceding month
from the 1% tax | ||
imposed under this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate
on the selling price of tangible personal property | ||
which is purchased
outside Illinois at retail from a retailer | ||
and which is titled or
registered by an agency of this State's | ||
government. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund, a special | ||
fund in the State
Treasury, 20% of the net revenue realized
for | ||
the preceding month from the 6.25% general rate on the selling
| ||
price of tangible personal property, other than (i) tangible | ||
personal property
which is purchased outside Illinois at retail | ||
from a retailer and which is
titled or registered by an agency | ||
of this State's government and (ii) aviation fuel sold on or | ||
after December 1, 2019. This exception for aviation fuel only | ||
applies for so long as the revenue use requirements of 49 | ||
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||
For aviation fuel sold on or after December 1, 2019, each | ||
month the Department shall pay into the State Aviation Program | ||
Fund 20% of the net revenue realized for the preceding month | ||
from the 6.25% general rate on the selling price of aviation | ||
fuel, less an amount estimated by the Department to be required | ||
for refunds of the 20% portion of the tax on aviation fuel | ||
under this Act, which amount shall be deposited into the | ||
Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||
pay moneys into the State Aviation Program Fund and the | ||
Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||
U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each
month the Department shall pay into the
| ||
State and Local Sales Tax Reform Fund 100% of the net revenue | ||
realized for the
preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property which is | ||
purchased outside Illinois at retail
from a retailer and which | ||
is titled or registered by an agency of this
State's | ||
government. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act Permit Fund under this Act and | ||
the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||
in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Service Use Tax Act, the Service Occupation Tax Act, and | ||
the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||
in any State fiscal year. As used in this paragraph, the | ||
"average monthly deficit" shall be equal to the difference | ||
between the average monthly claims for payment by the fund and | ||
the average monthly revenues deposited into the fund, excluding | ||
payments made pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under this Act, the Service Use Tax | ||
Act, the Service Occupation Tax Act, and the Retailers' | ||
Occupation Tax Act, each month the Department shall deposit | ||
$500,000 into the State Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||
and after July 1, 1989, 3.8% thereof shall be paid into the
| ||
Build Illinois Fund; provided, however, that if in any fiscal | ||
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||
may be, of the
moneys received by the Department and required | ||
to be paid into the Build
Illinois Fund pursuant to Section 3 | ||
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts being
hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||
may be, of moneys being hereinafter called the "Tax Act | ||
Amount",
and (2) the amount transferred to the Build Illinois | ||
Fund from the State
and Local Sales Tax Reform Fund shall be | ||
less than the Annual Specified
Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax Act), an
amount equal to the | ||
difference shall be immediately paid into the Build
Illinois | ||
Fund from other moneys received by the Department pursuant to | ||
the
Tax Acts; and further provided, that if on the last | ||
business day of any
month the sum of (1) the Tax Act Amount | ||
required to be deposited into the
Build Illinois Bond Account | ||
in the Build Illinois Fund during such month
and (2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and,
further provided, that in no | ||
event shall the payments required under the
preceding proviso | ||
result in aggregate payments into the Build Illinois Fund
| ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the greater
of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for such
fiscal year; and, further provided, | ||
that the amounts payable into the Build
Illinois Fund under | ||
this clause (b) shall be payable only until such time
as the | ||
aggregate amount on deposit under each trust
indenture securing | ||
Bonds issued and outstanding pursuant to the Build
Illinois | ||
Bond Act is sufficient, taking into account any future | ||
investment
income, to fully provide, in accordance with such | ||
indenture, for the
defeasance of or the payment of the | ||
principal of, premium, if any, and
interest on the Bonds | ||
secured by such indenture and on any Bonds expected
to be | ||
issued thereafter and all fees and costs payable with respect | ||
thereto,
all as certified by the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last
business day of any month in which Bonds are | ||
outstanding pursuant to the
Build Illinois Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| ||||||||||||||||||||
deemed to constitute payments pursuant to clause (b) of the | ||||||||||||||||||||
preceding
sentence and shall reduce the amount otherwise | ||||||||||||||||||||
payable for such fiscal year
pursuant to clause (b) of the | ||||||||||||||||||||
preceding sentence. The moneys received by
the Department | ||||||||||||||||||||
pursuant to this Act and required to be deposited into the
| ||||||||||||||||||||
Build Illinois Fund are subject to the pledge, claim and charge | ||||||||||||||||||||
set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||
as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||
thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||
installment of the amount requested in the
certificate of the | ||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||
deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||
9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||
Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Capital Projects | ||
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||
and the McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter | ||
enacted, for aviation fuel sold on or after December 1, 2019, | ||
the Department shall each month deposit into the Aviation Fuel | ||
Sales Tax Refund Fund an amount estimated by the Department to | ||
be required for refunds of the 80% portion of the tax on | ||
aviation fuel under this Act. The Department shall only deposit | ||
moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||
paragraph for so long as the revenue use requirements of 49 | ||
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any amendments thereto
hereafter | ||
enacted,
beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the Illinois
Tax | ||
Increment Fund 0.27% of 80% of the net revenue realized for the | ||
preceding
month from the 6.25% general rate on the selling | ||
price of tangible personal
property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Subject to successful execution and delivery of a | ||
public-private agreement between the public agency and private | ||
entity and completion of the civic build, beginning on July 1, | ||
2023, of the remainder of the moneys received by the Department | ||
under the Use Tax Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and this Act, the Department shall deposit | ||
the following specified deposits in the aggregate from | ||
collections under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, as required under Section 8.25g of the State Finance Act | ||
for distribution consistent with the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
The moneys received by the Department pursuant to this Act and | ||
required to be deposited into the Civic and Transit | ||
Infrastructure Fund are subject to the pledge, claim, and | ||
charge set forth in Section 25-55 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
As used in this paragraph, "civic build", "private entity", | ||
"public-private agreement", and "public agency" have the | ||
meanings provided in Section 25-10 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
Fiscal Year............................Total Deposit | ||
2024....................................$200,000,000 | ||
2025....................................$206,000,000 | ||
2026....................................$212,200,000 | ||
2027....................................$218,500,000 | ||
2028....................................$225,100,000 | ||
2029....................................$288,700,000 | ||
2030....................................$298,900,000 | ||
2031....................................$309,300,000 | ||
2032....................................$320,100,000 | ||
2033....................................$331,200,000 | ||
2034....................................$341,200,000 | ||
2035....................................$351,400,000 | ||
2036....................................$361,900,000 | ||
2037....................................$372,800,000 | ||
2038....................................$384,000,000 | ||
2039....................................$395,500,000 | ||
2040....................................$407,400,000 | ||
2041....................................$419,600,000 | ||
2042....................................$432,200,000 | ||
2043....................................$445,100,000 | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the State and Local Sales Tax | ||
Reform Fund, the Build Illinois Fund, the McCormick Place | ||
Expansion Project Fund, the Illinois Tax Increment Fund, the | ||
Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the Department | ||
shall pay each month into the Road Fund the amount estimated to | ||
represent 16% of the net revenue realized from the taxes | ||
imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||
until July 1, 2023, subject to the payment of amounts into the | ||
State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the State and Local Sales Tax Reform Fund, the | ||
Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 48% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||
2025, subject to the payment of amounts into the State and | ||
Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the State | ||
and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 80% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. As used in | ||
this paragraph "motor fuel" has the meaning given to that term | ||
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||
meaning given to that term in Section 3-40 of this Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, 75% thereof shall be paid into the State | ||
Treasury and 25%
shall be reserved in a special account and | ||
used only for the transfer to
the Common School Fund as part of | ||
the monthly transfer from the General
Revenue Fund in | ||
accordance with Section 8a of the State
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected
by the State pursuant to this Act, less the amount | ||
paid out during that
month as refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written | ||
objection to the Department to this arrangement. | ||
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||
15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | ||
25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||
6-28-19; 101-604, eff. 12-13-19.) | ||
Section 15-15. The Service Use Tax Act is amended by | ||
changing Section 9 as follows:
| ||
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax
(except as otherwise provided) at the time when he | ||
is required to file
his return for the period during which such | ||
tax was collected, less a
discount of 2.1% prior to January 1, | ||
1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||
year, whichever is greater, which is allowed to
reimburse the | ||
serviceman for expenses incurred in collecting the tax,
keeping | ||
records, preparing and filing returns, remitting the tax and
| ||
supplying data to the Department on request. The discount under | ||
this Section is not allowed for the 1.25% portion of taxes paid | ||
on aviation fuel that is subject to the revenue use | ||
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The | ||
discount allowed under this Section is allowed only for returns | ||
that are filed in the manner required by this Act. The | ||
Department may disallow the discount for servicemen whose | ||
certificate of registration is revoked at the time the return | ||
is filed, but only if the Department's decision to revoke the | ||
certificate of registration has become final. A serviceman need | ||
not remit
that part of any tax collected by him to the extent | ||
that he is required to
pay and does pay the tax imposed by the | ||
Service Occupation Tax Act with
respect to his sale of service | ||
involving the incidental transfer by him of
the same property. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a return for the
preceding calendar month | ||
in accordance with reasonable Rules and
Regulations to be | ||
promulgated by the Department. Such return shall be
filed on a | ||
form prescribed by the Department and shall contain such
| ||
information as the Department may reasonably require. On and | ||
after January 1, 2018, with respect to servicemen whose annual | ||
gross receipts average $20,000 or more, all returns required to | ||
be filed pursuant to this Act shall be filed electronically. | ||
Servicemen who demonstrate that they do not have access to the | ||
Internet or demonstrate hardship in filing electronically may | ||
petition the Department to waive the electronic filing | ||
requirement. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Each serviceman required or authorized to collect the tax | ||
imposed by this Act on aviation fuel transferred as an incident | ||
of a sale of service in this State during the preceding | ||
calendar month shall, instead of reporting and paying tax on | ||
aviation fuel as otherwise required by this Section, report and | ||
pay such tax on a separate aviation fuel tax return. The | ||
requirements related to the return shall be as otherwise | ||
provided in this Section. Notwithstanding any other provisions | ||
of this Act to the contrary, servicemen collecting tax on | ||
aviation fuel shall file all aviation fuel tax returns and | ||
shall make all aviation fuel tax payments by electronic means | ||
in the manner and form required by the Department. For purposes | ||
of this Section, "aviation fuel" means jet fuel and aviation | ||
gasoline. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Notwithstanding any other provision of this Act to the | ||
contrary, servicemen subject to tax on cannabis shall file all | ||
cannabis tax returns and shall make all cannabis tax payments | ||
by electronic means in the manner and form required by the | ||
Department. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of
the Department by electronic | ||
funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||
an average monthly tax liability of $100,000 or more shall
make | ||
all payments required by rules of the Department by electronic | ||
funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||
an average monthly
tax liability of $50,000 or more shall make | ||
all payments required by rules
of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax
liability" means the sum of the | ||
taxpayer's liabilities under this Act, and
under all other | ||
State and local occupation and use tax laws administered by the
| ||
Department, for the immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall
make those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer
may make payments by electronic funds transfer | ||
with the permission of the
Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
If the serviceman is otherwise required to file a monthly | ||
return and
if the serviceman's average monthly tax liability to | ||
the Department
does not exceed $200, the Department may | ||
authorize his returns to be
filed on a quarter annual basis, | ||
with the return for January, February
and March of a given year | ||
being due by April 20 of such year; with the
return for April, | ||
May and June of a given year being due by July 20 of
such year; | ||
with the return for July, August and September of a given
year | ||
being due by October 20 of such year, and with the return for
| ||
October, November and December of a given year being due by | ||
January 20
of the following year. | ||
If the serviceman is otherwise required to file a monthly | ||
or quarterly
return and if the serviceman's average monthly tax | ||
liability to the Department
does not exceed $50, the Department | ||
may authorize his returns to be
filed on an annual basis, with | ||
the return for a given year being due by
January 20 of the | ||
following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a serviceman may file his return, in the | ||
case of any
serviceman who ceases to engage in a kind of | ||
business which makes him
responsible for filing returns under | ||
this Act, such serviceman shall
file a final return under this | ||
Act with the Department not more than 1
month after | ||
discontinuing such business. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
property which he sells and the purchaser | ||
thereafter returns such
property and the serviceman refunds the | ||
selling price thereof to the
purchaser, such serviceman shall | ||
also refund, to the purchaser, the tax
so collected from the | ||
purchaser. When filing his return for the period
in which he | ||
refunds such tax to the purchaser, the serviceman may deduct
| ||
the amount of the tax so refunded by him to the purchaser from | ||
any other
Service Use Tax, Service Occupation Tax, retailers' | ||
occupation tax or
use tax which such serviceman may be required | ||
to pay or remit to the
Department, as shown by such return, | ||
provided that the amount of the tax
to be deducted shall | ||
previously have been remitted to the Department by
such | ||
serviceman. If the serviceman shall not previously have | ||
remitted
the amount of such tax to the Department, he shall be | ||
entitled to no
deduction hereunder upon refunding such tax to | ||
the purchaser. | ||
Any serviceman filing a return hereunder shall also include | ||
the total
tax upon the selling price of tangible personal | ||
property purchased for use
by him as an incident to a sale of | ||
service, and such serviceman shall remit
the amount of such tax | ||
to the Department when filing such return. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns hereunder and also
under the Service Occupation Tax | ||
Act, to furnish all the return
information required by both | ||
Acts on the one form. | ||
Where the serviceman has more than one business registered | ||
with the
Department under separate registration hereunder, | ||
such serviceman shall
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Tax Reform Fund, a special fund in | ||
the State Treasury,
the net revenue realized for the preceding | ||
month from the 1% tax imposed under this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the State and Local Sales Tax Reform Fund 20% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate on transfers of
tangible personal property, other | ||
than (i) tangible personal property which is
purchased outside | ||
Illinois at retail from a retailer and which is titled or
| ||
registered by an agency of this State's government and (ii) | ||
aviation fuel sold on or after December 1, 2019. This exception | ||
for aviation fuel only applies for so long as the revenue use | ||
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||
binding on the State. | ||
For aviation fuel sold on or after December 1, 2019, each | ||
month the Department shall pay into the State Aviation Program | ||
Fund 20% of the net revenue realized for the preceding month | ||
from the 6.25% general rate on the selling price of aviation | ||
fuel, less an amount estimated by the Department to be required | ||
for refunds of the 20% portion of the tax on aviation fuel | ||
under this Act, which amount shall be deposited into the | ||
Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||
pay moneys into the State Aviation Program Fund and the | ||
Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||
U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
State and Local Sales Tax Reform Fund 100% of the | ||
net revenue realized for the
preceding
month from the 1.25% | ||
rate on the selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service | ||
Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||
amount equal to the average monthly deficit in the Underground | ||
Storage Tank Fund during the prior year, as certified annually | ||
by the Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act, and the | ||
Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||
any State fiscal year. As used in this paragraph, the "average | ||
monthly deficit" shall be equal to the difference between the | ||
average monthly claims for payment by the fund and the average | ||
monthly revenues deposited into the fund, excluding payments | ||
made pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, this Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, each month the Department shall deposit $500,000 into the | ||
State Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1,
1989, 3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided,
however, that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||
may be, of the moneys received by the Department and
required | ||
to be paid into the Build Illinois Fund pursuant to Section 3 | ||
of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||
Service Occupation Tax
Act, such Acts being hereinafter called | ||
the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||
may be, of moneys being hereinafter called the
"Tax Act | ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund
from the State and Local Sales Tax Reform Fund shall be | ||
less than the
Annual Specified Amount (as defined in Section 3 | ||
of the Retailers'
Occupation Tax Act), an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and further provided, that if on the
last | ||
business day of any month the sum of (1) the Tax Act Amount | ||
required
to be deposited into the Build Illinois Bond Account | ||
in the Build Illinois
Fund during such month and (2) the amount | ||
transferred during such month to
the Build Illinois Fund from | ||
the State and Local Sales Tax Reform Fund
shall have been less | ||
than 1/12 of the Annual Specified Amount, an amount
equal to | ||
the difference shall be immediately paid into the Build | ||
Illinois
Fund from other moneys received by the Department | ||
pursuant to the Tax Acts;
and, further provided, that in no | ||
event shall the payments required under
the preceding proviso | ||
result in aggregate payments into the Build Illinois
Fund | ||
pursuant to this clause (b) for any fiscal year in excess of | ||
the
greater of (i) the Tax Act Amount or (ii) the Annual | ||
Specified Amount for
such fiscal year; and, further provided, | ||
that the amounts payable into the
Build Illinois Fund under | ||
this clause (b) shall be payable only until such
time as the | ||
aggregate amount on deposit under each trust indenture securing
| ||
Bonds issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited in the Build Illinois Bond
| ||
Account in the Build Illinois Fund in such month shall be less | ||
than the
amount required to be transferred in such month from | ||
the Build Illinois
Bond Account to the Build Illinois Bond | ||
Retirement and Interest Fund
pursuant to Section 13 of the | ||
Build Illinois Bond Act, an amount equal to
such deficiency | ||
shall be immediately paid from other moneys received by the
| ||
Department pursuant to the Tax Acts to the Build Illinois Fund; | ||
provided,
however, that any amounts paid to the Build Illinois | ||
Fund in any fiscal
year pursuant to this sentence shall be | ||
deemed to constitute payments
pursuant to clause (b) of the | ||
preceding sentence and shall reduce the
amount otherwise | ||
payable for such fiscal year pursuant to clause (b) of the
| ||
preceding sentence. The moneys received by the Department | ||
pursuant to this
Act and required to be deposited into the | ||
Build Illinois Fund are subject
to the pledge, claim and charge | ||
set forth in Section 12 of the Build Illinois
Bond Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||||||||||||||
installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||
required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||
not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||||
has been deposited. | ||||||||||||||||||||||||||||||||||||||
Subject to payment of amounts into the Capital Projects | ||||||||||||||||||||||||||||||||||||||
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||
and the McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter | ||
enacted, for aviation fuel sold on or after December 1, 2019, | ||
the Department shall each month deposit into the Aviation Fuel | ||
Sales Tax Refund Fund an amount estimated by the Department to | ||
be required for refunds of the 80% portion of the tax on | ||
aviation fuel under this Act. The Department shall only deposit | ||
moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||
paragraph for so long as the revenue use requirements of 49 | ||
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund
pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the
Illinois Tax | ||
Increment Fund 0.27% of 80% of the net revenue realized for the
| ||
preceding month from the 6.25% general rate on the selling | ||
price of tangible
personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or
in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Subject to successful execution and delivery of a | ||
public-private agreement between the public agency and private | ||
entity and completion of the civic build, beginning on July 1, | ||
2023, of the remainder of the moneys received by the Department | ||
under the Use Tax Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and this Act, the Department shall deposit | ||
the following specified deposits in the aggregate from | ||
collections under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, as required under Section 8.25g of the State Finance Act | ||
for distribution consistent with the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
The moneys received by the Department pursuant to this Act and | ||
required to be deposited into the Civic and Transit | ||
Infrastructure Fund are subject to the pledge, claim, and | ||
charge set forth in Section 25-55 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
As used in this paragraph, "civic build", "private entity", | ||
"public-private agreement", and "public agency" have the | ||
meanings provided in Section 25-10 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
Fiscal Year............................Total Deposit | ||
2024....................................$200,000,000 | ||
2025....................................$206,000,000 | ||
2026....................................$212,200,000 | ||
2027....................................$218,500,000 | ||
2028....................................$225,100,000 | ||
2029....................................$288,700,000 | ||
2030....................................$298,900,000 | ||
2031....................................$309,300,000 | ||
2032....................................$320,100,000 | ||
2033....................................$331,200,000 | ||
2034....................................$341,200,000 | ||
2035....................................$351,400,000 | ||
2036....................................$361,900,000 | ||
2037....................................$372,800,000 | ||
2038....................................$384,000,000 | ||
2039....................................$395,500,000 | ||
2040....................................$407,400,000 | ||
2041....................................$419,600,000 | ||
2042....................................$432,200,000 | ||
2043....................................$445,100,000 | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the State and Local Sales Tax | ||
Reform Fund, the Build Illinois Fund, the McCormick Place | ||
Expansion Project Fund, the Illinois Tax Increment Fund, the | ||
Energy Infrastructure Fund, and the Tax Compliance and | ||
Administration Fund as provided in this Section, the Department | ||
shall pay each month into the Road Fund the amount estimated to | ||
represent 16% of the net revenue realized from the taxes | ||
imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||
until July 1, 2023, subject to the payment of amounts into the | ||
State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the State and Local Sales Tax Reform Fund, the | ||
Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 48% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||
2025, subject to the payment of amounts into the State and | ||
Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the State | ||
and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 80% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. As used in | ||
this paragraph "motor fuel" has the meaning given to that term | ||
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||
meaning given to that term in Section 3-40 of the Use Tax Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to this
Act, 75% thereof shall be paid into the | ||
General Revenue Fund of the State Treasury and 25% shall be | ||
reserved in a special account and used only for the transfer to | ||
the Common School Fund as part of the monthly transfer from the | ||
General Revenue Fund in accordance with Section 8a of the State | ||
Finance Act. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as refunds
to taxpayers for | ||
overpayment of liability. | ||
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||
15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section | ||
25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||
6-28-19; 101-604, eff. 12-13-19.) | ||
Section 15-20. The Service Occupation Tax Act is amended by | ||
changing Section 9 as follows:
| ||
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
| ||
Sec. 9. Each serviceman required or authorized to collect | ||
the tax
herein imposed shall pay to the Department the amount | ||
of such tax at the
time when he is required to file his return | ||
for the period during which
such tax was collectible, less a | ||
discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||
after January 1, 1990, or
$5 per calendar year, whichever is | ||
greater, which is allowed to reimburse
the serviceman for | ||
expenses incurred in collecting the tax, keeping
records, | ||
preparing and filing returns, remitting the tax and supplying | ||
data
to the Department on request. The discount under this | ||
Section is not allowed for the 1.25% portion of taxes paid on | ||
aviation fuel that is subject to the revenue use requirements | ||
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed | ||
under this Section is allowed only for returns that are filed | ||
in the manner required by this Act. The Department may disallow | ||
the discount for servicemen whose certificate of registration | ||
is revoked at the time the return is filed, but only if the | ||
Department's decision to revoke the certificate of | ||
registration has become final. | ||
Where such tangible personal property is sold under a | ||
conditional
sales contract, or under any other form of sale | ||
wherein the payment of
the principal sum, or a part thereof, is | ||
extended beyond the close of
the period for which the return is | ||
filed, the serviceman, in collecting
the tax may collect, for | ||
each tax return period, only the tax applicable
to the part of | ||
the selling price actually received during such tax return
| ||
period. | ||
Except as provided hereinafter in this Section, on or | ||
before the twentieth
day of each calendar month, such | ||
serviceman shall file a
return for the preceding calendar month | ||
in accordance with reasonable
rules and regulations to be | ||
promulgated by the Department of Revenue.
Such return shall be | ||
filed on a form prescribed by the Department and
shall contain | ||
such information as the Department may reasonably require. On | ||
and after January 1, 2018, with respect to servicemen whose | ||
annual gross receipts average $20,000 or more, all returns | ||
required to be filed pursuant to this Act shall be filed | ||
electronically. Servicemen who demonstrate that they do not | ||
have access to the Internet or demonstrate hardship in filing | ||
electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in business as a serviceman in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month, including receipts | ||
from charge and time sales,
but less all deductions allowed | ||
by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; | ||
5-5. The signature of the taxpayer; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Each serviceman required or authorized to collect the tax | ||
herein imposed on aviation fuel acquired as an incident to the | ||
purchase of a service in this State during the preceding | ||
calendar month shall, instead of reporting and paying tax as | ||
otherwise required by this Section, report and pay such tax on | ||
a separate aviation fuel tax return. The requirements related | ||
to the return shall be as otherwise provided in this Section. | ||
Notwithstanding any other provisions of this Act to the | ||
contrary, servicemen transferring aviation fuel incident to | ||
sales of service shall file all aviation fuel tax returns and | ||
shall make all aviation fuel tax payments by electronic means | ||
in the manner and form required by the Department. For purposes | ||
of this Section, "aviation fuel" means jet fuel and aviation | ||
gasoline. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Notwithstanding any other provision of this Act to the | ||
contrary, servicemen subject to tax on cannabis shall file all | ||
cannabis tax returns and shall make all cannabis tax payments | ||
by electronic means in the manner and form required by the | ||
Department. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||
certification
from a purchaser in satisfaction
of Service Use | ||
Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||
the purchaser provides
the
appropriate
documentation as | ||
required by Section 3-70 of the Service Use Tax Act.
A | ||
Manufacturer's Purchase Credit certification, accepted prior | ||
to October 1,
2003 or on or after September 1, 2004 by a | ||
serviceman as
provided in Section 3-70 of the Service Use Tax | ||
Act, may be used by that
serviceman to satisfy Service | ||
Occupation Tax liability in the amount claimed in
the | ||
certification, not to exceed 6.25% of the receipts subject to | ||
tax from a
qualifying purchase. A Manufacturer's Purchase | ||
Credit reported on any
original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||
Credit reported on annual returns due on or after January 1, | ||
2005 will be disallowed for periods prior to September 1, 2004.
| ||
No Manufacturer's
Purchase Credit may be used after September | ||
30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||
imposed under this Act, including any audit liability. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $200, the Department may authorize | ||
his
returns to be filed on a quarter annual basis, with the | ||
return for
January, February and March of a given year being | ||
due by April 20 of
such year; with the return for April, May | ||
and June of a given year being
due by July 20 of such year; with | ||
the return for July, August and
September of a given year being | ||
due by October 20 of such year, and with
the return for | ||
October, November and December of a given year being due
by | ||
January 20 of the following year. | ||
If the serviceman's average monthly tax liability to
the | ||
Department does not exceed $50, the Department may authorize | ||
his
returns to be filed on an annual basis, with the return for | ||
a given year
being due by January 20 of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time within
which a serviceman may file his return, in the | ||
case of any serviceman who
ceases to engage in a kind of | ||
business which makes him responsible for filing
returns under | ||
this Act, such serviceman shall file a final return under this
| ||
Act with the Department not more than 1 month after | ||
discontinuing such
business. | ||
Beginning October 1, 1993, a taxpayer who has an average | ||
monthly tax
liability of $150,000 or more shall make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all payments required by rules of the Department
by electronic | ||
funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||
an annual tax liability of $200,000 or more shall make all | ||
payments required by
rules of the Department by electronic | ||
funds transfer. The term "annual tax
liability" shall be the | ||
sum of the taxpayer's liabilities under this Act, and
under all | ||
other State and local occupation and use tax laws administered | ||
by the
Department, for the immediately preceding calendar year. | ||
The term "average
monthly tax liability" means
the sum of the | ||
taxpayer's liabilities under this Act, and under all other | ||
State
and local occupation and use tax laws administered by the | ||
Department, for the
immediately preceding calendar year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds transfer.
All taxpayers required to make | ||
payments by electronic funds transfer shall make
those payments | ||
for a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with the
permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Where a serviceman collects the tax with respect to the | ||
selling price of
tangible personal property which he sells and | ||
the purchaser thereafter returns
such tangible personal | ||
property and the serviceman refunds the
selling price thereof | ||
to the purchaser, such serviceman shall also refund,
to the | ||
purchaser, the tax so collected from the purchaser. When
filing | ||
his return for the period in which he refunds such tax to the
| ||
purchaser, the serviceman may deduct the amount of the tax so | ||
refunded by
him to the purchaser from any other Service | ||
Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||
Use Tax which such serviceman may be
required to pay or remit | ||
to the Department, as shown by such return,
provided that the | ||
amount of the tax to be deducted shall previously have
been | ||
remitted to the Department by such serviceman. If the | ||
serviceman shall
not previously have remitted the amount of | ||
such tax to the Department,
he shall be entitled to no | ||
deduction hereunder upon refunding such tax
to the purchaser. | ||
If experience indicates such action to be practicable, the | ||
Department
may prescribe and furnish a combination or joint | ||
return which will
enable servicemen, who are required to file | ||
returns
hereunder and also under the Retailers' Occupation Tax | ||
Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||
the return
information required by all said Acts on the one | ||
form. | ||
Where the serviceman has more than one business
registered | ||
with the Department under separate registrations hereunder,
| ||
such serviceman shall file separate returns for each
registered | ||
business. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund the revenue realized for | ||
the
preceding month from the 1% tax imposed under this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund 4% of the | ||
revenue realized
for the preceding month from the 6.25% general | ||
rate on sales of tangible personal property other than aviation | ||
fuel sold on or after December 1, 2019. This exception for | ||
aviation fuel only applies for so long as the revenue use | ||
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||
binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
transfers of
tangible personal property other than aviation | ||
fuel sold on or after December 1, 2019. This exception for | ||
aviation fuel only applies for so long as the revenue use | ||
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||
binding on the State. | ||
For aviation fuel sold on or after December 1, 2019, each | ||
month the Department shall pay into the State Aviation Program | ||
Fund 20% of the net revenue realized for the preceding month | ||
from the 6.25% general rate on the selling price of aviation | ||
fuel, less an amount estimated by the Department to be required | ||
for refunds of the 20% portion of the tax on aviation fuel | ||
under this Act, which amount shall be deposited into the | ||
Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||
pay moneys into the State Aviation Program Fund and the | ||
Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||
U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Retailers' Occupation Tax Act an amount equal to | ||
the average monthly deficit in the Underground Storage Tank | ||
Fund during the prior year, as certified annually by the | ||
Illinois Environmental Protection Agency, but the total | ||
payment into the Underground Storage Tank Fund under this Act, | ||
the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||
Occupation Tax Act shall not exceed $18,000,000 in any State | ||
fiscal year. As used in this paragraph, the "average monthly | ||
deficit" shall be equal to the difference between the average | ||
monthly claims for payment by the fund and the average monthly | ||
revenues deposited into the fund, excluding payments made | ||
pursuant to this paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, the Service | ||
Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||
each month the Department shall deposit $500,000 into the State | ||
Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989, 3.8% thereof
shall be paid into the | ||
Build Illinois Fund; provided, however, that if in
any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||
may be, of the moneys received by the Department and required | ||
to be paid
into the Build Illinois Fund pursuant to Section 3 | ||
of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||
Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||
Service Occupation Tax Act, such Acts
being hereinafter called | ||
the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||
may be, of moneys being hereinafter called the "Tax Act
| ||
Amount", and (2) the amount transferred to the Build Illinois | ||
Fund from the
State and Local Sales Tax Reform Fund shall be | ||
less than the Annual
Specified Amount (as defined in Section 3 | ||
of the Retailers' Occupation Tax
Act), an amount equal to the | ||
difference shall be immediately paid into the
Build Illinois | ||
Fund from other moneys received by the Department pursuant
to | ||
the Tax Acts; and further provided, that if on the last | ||
business day of
any month the sum of (1) the Tax Act Amount | ||
required to be deposited into
the Build Illinois Account in the | ||
Build Illinois Fund during such month and
(2) the amount | ||
transferred during such month to the Build Illinois Fund
from | ||
the State and Local Sales Tax Reform Fund shall have been less | ||
than
1/12 of the Annual Specified Amount, an amount equal to | ||
the difference
shall be immediately paid into the Build | ||
Illinois Fund from other moneys
received by the Department | ||
pursuant to the Tax Acts; and, further provided,
that in no | ||
event shall the payments required under the preceding proviso
| ||
result in aggregate payments into the Build Illinois Fund | ||
pursuant to this
clause (b) for any fiscal year in excess of | ||
the greater of (i) the Tax Act
Amount or (ii) the Annual | ||
Specified Amount for such fiscal year; and,
further provided, | ||
that the amounts payable into the Build Illinois Fund
under | ||
this clause (b) shall be payable only until such time as the
| ||
aggregate amount on deposit under each trust indenture securing | ||
Bonds
issued and outstanding pursuant to the Build Illinois | ||
Bond Act is
sufficient, taking into account any future | ||
investment income, to fully
provide, in accordance with such | ||
indenture, for the defeasance of or the
payment of the | ||
principal of, premium, if any, and interest on the Bonds
| ||
secured by such indenture and on any Bonds expected to be | ||
issued thereafter
and all fees and costs payable with respect | ||
thereto, all as certified by
the Director of the
Bureau of the | ||
Budget (now Governor's Office of Management and Budget). If
on | ||
the last business day of
any month in which Bonds are | ||
outstanding pursuant to the Build Illinois
Bond Act, the | ||
aggregate of the moneys deposited
in the Build Illinois Bond | ||
Account in the Build Illinois Fund in such month
shall be less | ||
than the amount required to be transferred in such month from
| ||
the Build Illinois Bond Account to the Build Illinois Bond | ||
Retirement and
Interest Fund pursuant to Section 13 of the | ||
Build Illinois Bond Act, an
amount equal to such deficiency | ||
shall be immediately paid
from other moneys received by the | ||
Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||
provided, however, that any amounts paid to the
Build Illinois | ||
Fund in any fiscal year pursuant to this sentence shall be
| |||||||||||||||||
deemed to constitute payments pursuant to clause (b) of the | |||||||||||||||||
preceding
sentence and shall reduce the amount otherwise | |||||||||||||||||
payable for such fiscal year
pursuant to clause (b) of the | |||||||||||||||||
preceding sentence. The moneys received by
the Department | |||||||||||||||||
pursuant to this Act and required to be deposited into the
| |||||||||||||||||
Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||||||||
set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||||||||
Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||
as provided in
the preceding paragraph or in any amendment | |||||||||||||||||
thereto hereafter enacted, the
following specified monthly | |||||||||||||||||
installment of the amount requested in the
certificate of the | |||||||||||||||||
Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||
provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||
in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||
deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||
9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||
| |||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||
the
State Treasurer in the respective month under subsection | ||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||
Authority Act, plus cumulative
deficiencies in the deposits | ||
required under this Section for previous
months and years, | ||
shall be deposited into the McCormick Place Expansion
Project | ||
Fund, until the full amount requested for the fiscal year, but | ||
not
in excess of the amount specified above as "Total Deposit", | ||
has been deposited. | ||
Subject to payment of amounts into the Capital Projects | ||
Fund, the Build Illinois Fund, and the McCormick Place | ||
Expansion Project Fund pursuant to the preceding paragraphs or | ||
in any amendments thereto hereafter enacted, for aviation fuel | ||
sold on or after December 1, 2019, the Department shall each | ||
month deposit into the Aviation Fuel Sales Tax Refund Fund an | ||
amount estimated by the Department to be required for refunds | ||
of the 80% portion of the tax on aviation fuel under this Act. | ||
The Department shall only deposit moneys into the Aviation Fuel | ||
Sales Tax Refund Fund under this paragraph for so long as the | ||
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||
47133 are binding on the State. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick
Place Expansion Project Fund
pursuant to the | ||
preceding paragraphs or in any amendments thereto hereafter
| ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each month pay into the
Illinois Tax | ||
Increment Fund 0.27% of 80% of the net revenue realized for the
| ||
preceding month from the 6.25% general rate on the selling | ||
price of tangible
personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and
Economic Opportunity Law of the | ||
Civil Administrative
Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Subject to successful execution and delivery of a | ||
public-private agreement between the public agency and private | ||
entity and completion of the civic build, beginning on July 1, | ||
2023, of the remainder of the moneys received by the Department | ||
under the Use Tax Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and this Act, the Department shall deposit | ||
the following specified deposits in the aggregate from | ||
collections under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, as required under Section 8.25g of the State Finance Act | ||
for distribution consistent with the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
The moneys received by the Department pursuant to this Act and | ||
required to be deposited into the Civic and Transit | ||
Infrastructure Fund are subject to the pledge, claim and charge | ||
set forth in Section 25-55 of the Public-Private Partnership | ||
for Civic and Transit Infrastructure Project Act. As used in | ||
this paragraph, "civic build", "private entity", | ||
"public-private agreement", and "public agency" have the | ||
meanings provided in Section 25-10 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
Fiscal Year............................Total Deposit | ||
2024....................................$200,000,000 | ||
2025....................................$206,000,000 | ||
2026....................................$212,200,000 | ||
2027....................................$218,500,000 | ||
2028....................................$225,100,000 | ||
2029....................................$288,700,000 | ||
2030....................................$298,900,000 | ||
2031....................................$309,300,000 | ||
2032....................................$320,100,000 | ||
2033....................................$331,200,000 | ||
2034....................................$341,200,000 | ||
2035....................................$351,400,000 | ||
2036....................................$361,900,000 | ||
2037....................................$372,800,000 | ||
2038....................................$384,000,000 | ||
2039....................................$395,500,000 | ||
2040....................................$407,400,000 | ||
2041....................................$419,600,000 | ||
2042....................................$432,200,000 | ||
2043....................................$445,100,000 | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the County and Mass Transit | ||
District Fund, the Local Government Tax Fund, the Build | ||
Illinois Fund, the McCormick Place Expansion Project Fund, the | ||
Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||
and the Tax Compliance and Administration Fund as provided in | ||
this Section, the Department shall pay each month into the Road | ||
Fund the amount estimated to represent 16% of the net revenue | ||
realized from the taxes imposed on motor fuel and gasohol. | ||
Beginning July 1, 2022 and until July 1, 2023, subject to the | ||
payment of amounts into the County and Mass Transit District | ||
Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 48% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2024 and until July 1, 2025, subject to the payment of | ||
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the County | ||
and Mass Transit District Fund, the Local Government Tax Fund, | ||
the Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 80% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. As used in this paragraph "motor fuel" has | ||
the meaning given to that term in Section 1.1 of the Motor Fuel | ||
Tax Act, and "gasohol" has the meaning given to that term in | ||
Section 3-40 of the Use Tax Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to this
Act, 75% shall be paid into the General | ||
Revenue Fund of the State Treasury and 25% shall be reserved in | ||
a special account and used only for the transfer to the Common | ||
School Fund as part of the monthly transfer from the General | ||
Revenue Fund in accordance with Section 8a of the State Finance | ||
Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the taxpayer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the taxpayer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The taxpayer's annual
return to the | ||
Department shall also disclose the cost of goods sold by
the | ||
taxpayer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, cost of goods | ||
used from stock
or taken from stock and given away by the | ||
taxpayer during such year, pay
roll information of the | ||
taxpayer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such taxpayer as hereinbefore | ||
provided for in this
Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer
under this Act during the period to be covered by | ||
the annual return
for each month or fraction of a month | ||
until such return is filed as
required, the penalty to be | ||
assessed and collected in the same manner
as any other | ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be liable for a
penalty as described in Section 3-4 of the | ||
Uniform Penalty and Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The foregoing portion of this Section concerning the filing | ||
of an
annual information return shall not apply to a serviceman | ||
who is not
required to file an income tax return with the | ||
United States Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the State
pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, it shall be | ||
permissible for
manufacturers, importers and wholesalers whose | ||
products are sold by numerous
servicemen in Illinois, and who | ||
wish to do so, to
assume the responsibility for accounting and | ||
paying to the Department
all tax accruing under this Act with | ||
respect to such sales, if the
servicemen who are affected do | ||
not make written objection to the
Department to this | ||
arrangement. | ||
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||
15, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section | ||
25-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||
6-28-19; 101-604, eff. 12-13-19.) | ||
Section 15-25. The Retailers' Occupation Tax Act is amended | ||
by changing Section 3 as follows:
| ||
(35 ILCS 120/3) (from Ch. 120, par. 442)
| ||
Sec. 3. Except as provided in this Section, on or before | ||
the twentieth
day of each calendar month, every person engaged | ||
in the business of
selling tangible personal property at retail | ||
in this State during the
preceding calendar month shall file a | ||
return with the Department, stating: | ||
1. The name of the seller; | ||
2. His residence address and the address of his | ||
principal place of
business and the address of the | ||
principal place of business (if that is
a different | ||
address) from which he engages in the business of selling
| ||
tangible personal property at retail in this State; | ||
3. Total amount of receipts received by him during the | ||
preceding
calendar month or quarter, as the case may be, | ||
from sales of tangible
personal property, and from services | ||
furnished, by him during such
preceding calendar month or | ||
quarter; | ||
4. Total amount received by him during the preceding | ||
calendar month or
quarter on charge and time sales of | ||
tangible personal property, and from
services furnished, | ||
by him prior to the month or quarter for which the return
| ||
is filed; | ||
5. Deductions allowed by law; | ||
6. Gross receipts which were received by him during the | ||
preceding
calendar month or quarter and upon the basis of | ||
which the tax is imposed; | ||
7. The amount of credit provided in Section 2d of this | ||
Act; | ||
8. The amount of tax due; | ||
9. The signature of the taxpayer; and | ||
10. Such other reasonable information as the | ||
Department may require. | ||
On and after January 1, 2018, except for returns for motor | ||
vehicles, watercraft, aircraft, and trailers that are required | ||
to be registered with an agency of this State, with respect to | ||
retailers whose annual gross receipts average $20,000 or more, | ||
all returns required to be filed pursuant to this Act shall be | ||
filed electronically. Retailers who demonstrate that they do | ||
not have access to the Internet or demonstrate hardship in | ||
filing electronically may petition the Department to waive the | ||
electronic filing requirement. | ||
If a taxpayer fails to sign a return within 30 days after | ||
the proper notice
and demand for signature by the Department, | ||
the return shall be considered
valid and any amount shown to be | ||
due on the return shall be deemed assessed. | ||
Each return shall be accompanied by the statement of | ||
prepaid tax issued
pursuant to Section 2e for which credit is | ||
claimed. | ||
Prior to October 1, 2003, and on and after September 1, | ||
2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||
certification from a purchaser in satisfaction of Use Tax
as | ||
provided in Section 3-85 of the Use Tax Act if the purchaser | ||
provides the
appropriate documentation as required by Section | ||
3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||
certification, accepted by a retailer prior to October 1, 2003 | ||
and on and after September 1, 2004 as provided
in
Section 3-85 | ||
of the Use Tax Act, may be used by that retailer to
satisfy | ||
Retailers' Occupation Tax liability in the amount claimed in
| ||
the certification, not to exceed 6.25% of the receipts
subject | ||
to tax from a qualifying purchase. A Manufacturer's Purchase | ||
Credit
reported on any original or amended return
filed under
| ||
this Act after October 20, 2003 for reporting periods prior to | ||
September 1, 2004 shall be disallowed. Manufacturer's | ||
Purchaser Credit reported on annual returns due on or after | ||
January 1, 2005 will be disallowed for periods prior to | ||
September 1, 2004. No Manufacturer's
Purchase Credit may be | ||
used after September 30, 2003 through August 31, 2004 to
| ||
satisfy any
tax liability imposed under this Act, including any | ||
audit liability. | ||
The Department may require returns to be filed on a | ||
quarterly basis.
If so required, a return for each calendar | ||
quarter shall be filed on or
before the twentieth day of the | ||
calendar month following the end of such
calendar quarter. The | ||
taxpayer shall also file a return with the
Department for each | ||
of the first two months of each calendar quarter, on or
before | ||
the twentieth day of the following calendar month, stating: | ||
1. The name of the seller; | ||
2. The address of the principal place of business from | ||
which he engages
in the business of selling tangible | ||
personal property at retail in this State; | ||
3. The total amount of taxable receipts received by him | ||
during the
preceding calendar month from sales of tangible | ||
personal property by him
during such preceding calendar | ||
month, including receipts from charge and
time sales, but | ||
less all deductions allowed by law; | ||
4. The amount of credit provided in Section 2d of this | ||
Act; | ||
5. The amount of tax due; and | ||
6. Such other reasonable information as the Department | ||
may
require. | ||
Every person engaged in the business of selling aviation | ||
fuel at retail in this State during the preceding calendar | ||
month shall, instead of reporting and paying tax as otherwise | ||
required by this Section, report and pay such tax on a separate | ||
aviation fuel tax return. The requirements related to the | ||
return shall be as otherwise provided in this Section. | ||
Notwithstanding any other provisions of this Act to the | ||
contrary, retailers selling aviation fuel shall file all | ||
aviation fuel tax returns and shall make all aviation fuel tax | ||
payments by electronic means in the manner and form required by | ||
the Department. For purposes of this Section, "aviation fuel" | ||
means jet fuel and aviation gasoline. | ||
Beginning on October 1, 2003, any person who is not a | ||
licensed
distributor, importing distributor, or manufacturer, | ||
as defined in the Liquor
Control Act of 1934, but is engaged in | ||
the business of
selling, at retail, alcoholic liquor
shall file | ||
a statement with the Department of Revenue, in a format
and at | ||
a time prescribed by the Department, showing the total amount | ||
paid for
alcoholic liquor purchased during the preceding month | ||
and such other
information as is reasonably required by the | ||
Department.
The Department may adopt rules to require
that this | ||
statement be filed in an electronic or telephonic format. Such | ||
rules
may provide for exceptions from the filing requirements | ||
of this paragraph. For
the
purposes of this
paragraph, the term | ||
"alcoholic liquor" shall have the meaning prescribed in the
| ||
Liquor Control Act of 1934. | ||
Beginning on October 1, 2003, every distributor, importing | ||
distributor, and
manufacturer of alcoholic liquor as defined in | ||
the Liquor Control Act of 1934,
shall file a
statement with the | ||
Department of Revenue, no later than the 10th day of the
month | ||
for the
preceding month during which transactions occurred, by | ||
electronic means,
showing the
total amount of gross receipts | ||
from the sale of alcoholic liquor sold or
distributed during
| ||
the preceding month to purchasers; identifying the purchaser to | ||
whom it was
sold or
distributed; the purchaser's tax | ||
registration number; and such other
information
reasonably | ||
required by the Department. A distributor, importing | ||
distributor, or manufacturer of alcoholic liquor must | ||
personally deliver, mail, or provide by electronic means to | ||
each retailer listed on the monthly statement a report | ||
containing a cumulative total of that distributor's, importing | ||
distributor's, or manufacturer's total sales of alcoholic | ||
liquor to that retailer no later than the 10th day of the month | ||
for the preceding month during which the transaction occurred. | ||
The distributor, importing distributor, or manufacturer shall | ||
notify the retailer as to the method by which the distributor, | ||
importing distributor, or manufacturer will provide the sales | ||
information. If the retailer is unable to receive the sales | ||
information by electronic means, the distributor, importing | ||
distributor, or manufacturer shall furnish the sales | ||
information by personal delivery or by mail. For purposes of | ||
this paragraph, the term "electronic means" includes, but is | ||
not limited to, the use of a secure Internet website, e-mail, | ||
or facsimile. | ||
If a total amount of less than $1 is payable, refundable or | ||
creditable,
such amount shall be disregarded if it is less than | ||
50 cents and shall be
increased to $1 if it is 50 cents or more. | ||
Notwithstanding any other provision of this Act to the | ||
contrary, retailers subject to tax on cannabis shall file all | ||
cannabis tax returns and shall make all cannabis tax payments | ||
by electronic means in the manner and form required by the | ||
Department. | ||
Beginning October 1, 1993,
a taxpayer who has an average | ||
monthly tax liability of $150,000 or more shall
make all | ||
payments required by rules of the
Department by electronic | ||
funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||
an average monthly tax liability of $100,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||
an average monthly tax liability
of $50,000 or more shall make | ||
all
payments required by rules of the Department by electronic | ||
funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||
an annual tax liability of
$200,000 or more shall make all | ||
payments required by rules of the Department by
electronic | ||
funds transfer. The term "annual tax liability" shall be the | ||
sum of
the taxpayer's liabilities under this Act, and under all | ||
other State and local
occupation and use tax laws administered | ||
by the Department, for the immediately
preceding calendar year.
| ||
The term "average monthly tax liability" shall be the sum of | ||
the
taxpayer's liabilities under this
Act, and under all other | ||
State and local occupation and use tax
laws administered by the | ||
Department, for the immediately preceding calendar
year | ||
divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||
a tax liability in the
amount set forth in subsection (b) of | ||
Section 2505-210 of the Department of
Revenue Law shall make | ||
all payments required by rules of the Department by
electronic | ||
funds transfer. | ||
Before August 1 of each year beginning in 1993, the | ||
Department shall
notify all taxpayers required to make payments | ||
by electronic funds
transfer. All taxpayers
required to make | ||
payments by electronic funds transfer shall make those
payments | ||
for
a minimum of one year beginning on October 1. | ||
Any taxpayer not required to make payments by electronic | ||
funds transfer may
make payments by electronic funds transfer | ||
with
the permission of the Department. | ||
All taxpayers required to make payment by electronic funds | ||
transfer and
any taxpayers authorized to voluntarily make | ||
payments by electronic funds
transfer shall make those payments | ||
in the manner authorized by the Department. | ||
The Department shall adopt such rules as are necessary to | ||
effectuate a
program of electronic funds transfer and the | ||
requirements of this Section. | ||
Any amount which is required to be shown or reported on any | ||
return or
other document under this Act shall, if such amount | ||
is not a whole-dollar
amount, be increased to the nearest | ||
whole-dollar amount in any case where
the fractional part of a | ||
dollar is 50 cents or more, and decreased to the
nearest | ||
whole-dollar amount where the fractional part of a dollar is | ||
less
than 50 cents. | ||
If the retailer is otherwise required to file a monthly | ||
return and if the
retailer's average monthly tax liability to | ||
the Department does not exceed
$200, the Department may | ||
authorize his returns to be filed on a quarter
annual basis, | ||
with the return for January, February and March of a given
year | ||
being due by April 20 of such year; with the return for April, | ||
May and
June of a given year being due by July 20 of such year; | ||
with the return for
July, August and September of a given year | ||
being due by October 20 of such
year, and with the return for | ||
October, November and December of a given
year being due by | ||
January 20 of the following year. | ||
If the retailer is otherwise required to file a monthly or | ||
quarterly
return and if the retailer's average monthly tax | ||
liability with the
Department does not exceed $50, the | ||
Department may authorize his returns to
be filed on an annual | ||
basis, with the return for a given year being due by
January 20 | ||
of the following year. | ||
Such quarter annual and annual returns, as to form and | ||
substance,
shall be subject to the same requirements as monthly | ||
returns. | ||
Notwithstanding any other provision in this Act concerning | ||
the time
within which a retailer may file his return, in the | ||
case of any retailer
who ceases to engage in a kind of business | ||
which makes him responsible
for filing returns under this Act, | ||
such retailer shall file a final
return under this Act with the | ||
Department not more than one month after
discontinuing such | ||
business. | ||
Where the same person has more than one business registered | ||
with the
Department under separate registrations under this | ||
Act, such person may
not file each return that is due as a | ||
single return covering all such
registered businesses, but | ||
shall file separate returns for each such
registered business. | ||
In addition, with respect to motor vehicles, watercraft,
| ||
aircraft, and trailers that are required to be registered with | ||
an agency of
this State, except as otherwise provided in this | ||
Section, every
retailer selling this kind of tangible personal | ||
property shall file,
with the Department, upon a form to be | ||
prescribed and supplied by the
Department, a separate return | ||
for each such item of tangible personal
property which the | ||
retailer sells, except that if, in the same
transaction, (i) a | ||
retailer of aircraft, watercraft, motor vehicles or
trailers | ||
transfers more than one aircraft, watercraft, motor
vehicle or | ||
trailer to another aircraft, watercraft, motor vehicle
| ||
retailer or trailer retailer for the purpose of resale
or (ii) | ||
a retailer of aircraft, watercraft, motor vehicles, or trailers
| ||
transfers more than one aircraft, watercraft, motor vehicle, or | ||
trailer to a
purchaser for use as a qualifying rolling stock as | ||
provided in Section 2-5 of
this Act, then
that seller may | ||
report the transfer of all aircraft,
watercraft, motor vehicles | ||
or trailers involved in that transaction to the
Department on | ||
the same uniform invoice-transaction reporting return form. | ||
For
purposes of this Section, "watercraft" means a Class 2, | ||
Class 3, or Class 4
watercraft as defined in Section 3-2 of the | ||
Boat Registration and Safety Act, a
personal watercraft, or any | ||
boat equipped with an inboard motor. | ||
In addition, with respect to motor vehicles, watercraft, | ||
aircraft, and trailers that are required to be registered with | ||
an agency of this State, every person who is engaged in the | ||
business of leasing or renting such items and who, in | ||
connection with such business, sells any such item to a | ||
retailer for the purpose of resale is, notwithstanding any | ||
other provision of this Section to the contrary, authorized to | ||
meet the return-filing requirement of this Act by reporting the | ||
transfer of all the aircraft, watercraft, motor vehicles, or | ||
trailers transferred for resale during a month to the | ||
Department on the same uniform invoice-transaction reporting | ||
return form on or before the 20th of the month following the | ||
month in which the transfer takes place. Notwithstanding any | ||
other provision of this Act to the contrary, all returns filed | ||
under this paragraph must be filed by electronic means in the | ||
manner and form as required by the Department. | ||
Any retailer who sells only motor vehicles, watercraft,
| ||
aircraft, or trailers that are required to be registered with | ||
an agency of
this State, so that all
retailers' occupation tax | ||
liability is required to be reported, and is
reported, on such | ||
transaction reporting returns and who is not otherwise
required | ||
to file monthly or quarterly returns, need not file monthly or
| ||
quarterly returns. However, those retailers shall be required | ||
to
file returns on an annual basis. | ||
The transaction reporting return, in the case of motor | ||
vehicles
or trailers that are required to be registered with an | ||
agency of this
State, shall
be the same document as the Uniform | ||
Invoice referred to in Section 5-402
of the Illinois Vehicle | ||
Code and must show the name and address of the
seller; the name | ||
and address of the purchaser; the amount of the selling
price | ||
including the amount allowed by the retailer for traded-in
| ||
property, if any; the amount allowed by the retailer for the | ||
traded-in
tangible personal property, if any, to the extent to | ||
which Section 1 of
this Act allows an exemption for the value | ||
of traded-in property; the
balance payable after deducting such | ||
trade-in allowance from the total
selling price; the amount of | ||
tax due from the retailer with respect to
such transaction; the | ||
amount of tax collected from the purchaser by the
retailer on | ||
such transaction (or satisfactory evidence that such tax is
not | ||
due in that particular instance, if that is claimed to be the | ||
fact);
the place and date of the sale; a sufficient | ||
identification of the
property sold; such other information as | ||
is required in Section 5-402 of
the Illinois Vehicle Code, and | ||
such other information as the Department
may reasonably | ||
require. | ||
The transaction reporting return in the case of watercraft
| ||
or aircraft must show
the name and address of the seller; the | ||
name and address of the
purchaser; the amount of the selling | ||
price including the amount allowed
by the retailer for | ||
traded-in property, if any; the amount allowed by
the retailer | ||
for the traded-in tangible personal property, if any, to
the | ||
extent to which Section 1 of this Act allows an exemption for | ||
the
value of traded-in property; the balance payable after | ||
deducting such
trade-in allowance from the total selling price; | ||
the amount of tax due
from the retailer with respect to such | ||
transaction; the amount of tax
collected from the purchaser by | ||
the retailer on such transaction (or
satisfactory evidence that | ||
such tax is not due in that particular
instance, if that is | ||
claimed to be the fact); the place and date of the
sale, a | ||
sufficient identification of the property sold, and such other
| ||
information as the Department may reasonably require. | ||
Such transaction reporting return shall be filed not later | ||
than 20
days after the day of delivery of the item that is | ||
being sold, but may
be filed by the retailer at any time sooner | ||
than that if he chooses to
do so. The transaction reporting | ||
return and tax remittance or proof of
exemption from the | ||
Illinois use tax may be transmitted to the Department
by way of | ||
the State agency with which, or State officer with whom the
| ||
tangible personal property must be titled or registered (if | ||
titling or
registration is required) if the Department and such | ||
agency or State
officer determine that this procedure will | ||
expedite the processing of
applications for title or | ||
registration. | ||
With each such transaction reporting return, the retailer | ||
shall remit
the proper amount of tax due (or shall submit | ||
satisfactory evidence that
the sale is not taxable if that is | ||
the case), to the Department or its
agents, whereupon the | ||
Department shall issue, in the purchaser's name, a
use tax | ||
receipt (or a certificate of exemption if the Department is
| ||
satisfied that the particular sale is tax exempt) which such | ||
purchaser
may submit to the agency with which, or State officer | ||
with whom, he must
title or register the tangible personal | ||
property that is involved (if
titling or registration is | ||
required) in support of such purchaser's
application for an | ||
Illinois certificate or other evidence of title or
registration | ||
to such tangible personal property. | ||
No retailer's failure or refusal to remit tax under this | ||
Act
precludes a user, who has paid the proper tax to the | ||
retailer, from
obtaining his certificate of title or other | ||
evidence of title or
registration (if titling or registration | ||
is required) upon satisfying
the Department that such user has | ||
paid the proper tax (if tax is due) to
the retailer. The | ||
Department shall adopt appropriate rules to carry out
the | ||
mandate of this paragraph. | ||
If the user who would otherwise pay tax to the retailer | ||
wants the
transaction reporting return filed and the payment of | ||
the tax or proof
of exemption made to the Department before the | ||
retailer is willing to
take these actions and such user has not | ||
paid the tax to the retailer,
such user may certify to the fact | ||
of such delay by the retailer and may
(upon the Department | ||
being satisfied of the truth of such certification)
transmit | ||
the information required by the transaction reporting return
| ||
and the remittance for tax or proof of exemption directly to | ||
the
Department and obtain his tax receipt or exemption | ||
determination, in
which event the transaction reporting return | ||
and tax remittance (if a
tax payment was required) shall be | ||
credited by the Department to the
proper retailer's account | ||
with the Department, but without the 2.1% or 1.75%
discount | ||
provided for in this Section being allowed. When the user pays
| ||
the tax directly to the Department, he shall pay the tax in the | ||
same
amount and in the same form in which it would be remitted | ||
if the tax had
been remitted to the Department by the retailer. | ||
Refunds made by the seller during the preceding return | ||
period to
purchasers, on account of tangible personal property | ||
returned to the
seller, shall be allowed as a deduction under | ||
subdivision 5 of his monthly
or quarterly return, as the case | ||
may be, in case the
seller had theretofore included the | ||
receipts from the sale of such
tangible personal property in a | ||
return filed by him and had paid the tax
imposed by this Act | ||
with respect to such receipts. | ||
Where the seller is a corporation, the return filed on | ||
behalf of such
corporation shall be signed by the president, | ||
vice-president, secretary
or treasurer or by the properly | ||
accredited agent of such corporation. | ||
Where the seller is a limited liability company, the return | ||
filed on behalf
of the limited liability company shall be | ||
signed by a manager, member, or
properly accredited agent of | ||
the limited liability company. | ||
Except as provided in this Section, the retailer filing the | ||
return
under this Section shall, at the time of filing such | ||
return, pay to the
Department the amount of tax imposed by this | ||
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||
on and after January 1, 1990, or $5 per
calendar year, | ||
whichever is greater, which is allowed to
reimburse the | ||
retailer for the expenses incurred in keeping records,
| ||
preparing and filing returns, remitting the tax and supplying | ||
data to
the Department on request. The discount under this | ||
Section is not allowed for the 1.25% portion of taxes paid on | ||
aviation fuel that is subject to the revenue use requirements | ||
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | ||
pursuant to Section 2d
of this Act shall be included in the | ||
amount on which such
2.1% or 1.75% discount is computed. In the | ||
case of retailers who report
and pay the tax on a transaction | ||
by transaction basis, as provided in this
Section, such | ||
discount shall be taken with each such tax remittance
instead | ||
of when such retailer files his periodic return. The discount | ||
allowed under this Section is allowed only for returns that are | ||
filed in the manner required by this Act. The Department may | ||
disallow the discount for retailers whose certificate of | ||
registration is revoked at the time the return is filed, but | ||
only if the Department's decision to revoke the certificate of | ||
registration has become final. | ||
Before October 1, 2000, if the taxpayer's average monthly | ||
tax liability
to the Department
under this Act, the Use Tax | ||
Act, the Service Occupation Tax
Act, and the Service Use Tax | ||
Act, excluding any liability for prepaid sales
tax to be | ||
remitted in accordance with Section 2d of this Act, was
$10,000
| ||
or more during the preceding 4 complete calendar quarters, he | ||
shall file a
return with the Department each month by the 20th | ||
day of the month next
following the month during which such tax | ||
liability is incurred and shall
make payments to the Department | ||
on or before the 7th, 15th, 22nd and last
day of the month | ||
during which such liability is incurred.
On and after October | ||
1, 2000, if the taxpayer's average monthly tax liability
to the | ||
Department under this Act, the Use Tax Act, the Service | ||
Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||
liability for prepaid sales tax
to be remitted in accordance | ||
with Section 2d of this Act, was $20,000 or more
during the | ||
preceding 4 complete calendar quarters, he shall file a return | ||
with
the Department each month by the 20th day of the month | ||
next following the month
during which such tax liability is | ||
incurred and shall make payment to the
Department on or before | ||
the 7th, 15th, 22nd and last day of the month during
which such | ||
liability is incurred.
If the month
during which such tax | ||
liability is incurred began prior to January 1, 1985,
each | ||
payment shall be in an amount equal to 1/4 of the taxpayer's | ||
actual
liability for the month or an amount set by the | ||
Department not to exceed
1/4 of the average monthly liability | ||
of the taxpayer to the Department for
the preceding 4 complete | ||
calendar quarters (excluding the month of highest
liability and | ||
the month of lowest liability in such 4 quarter period). If
the | ||
month during which such tax liability is incurred begins on or | ||
after
January 1, 1985 and prior to January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
27.5% of the taxpayer's | ||
liability for the same calendar
month of the preceding year. If | ||
the month during which such tax
liability is incurred begins on | ||
or after January 1, 1987 and prior to
January 1, 1988, each | ||
payment shall be in an amount equal to 22.5% of the
taxpayer's | ||
actual liability for the month or 26.25% of the taxpayer's
| ||
liability for the same calendar month of the preceding year. If | ||
the month
during which such tax liability is incurred begins on | ||
or after January 1,
1988, and prior to January 1, 1989, or | ||
begins on or after January 1, 1996, each
payment shall be in an | ||
amount
equal to 22.5% of the taxpayer's actual liability for | ||
the month or 25% of
the taxpayer's liability for the same | ||
calendar month of the preceding year. If
the month during which | ||
such tax liability is incurred begins on or after
January 1, | ||
1989, and prior to January 1, 1996, each payment shall be in an
| ||
amount equal to 22.5% of the
taxpayer's actual liability for | ||
the month or 25% of the taxpayer's
liability for the same | ||
calendar month of the preceding year or 100% of the
taxpayer's | ||
actual liability for the quarter monthly reporting period. The
| ||
amount of such quarter monthly payments shall be credited | ||
against
the final tax liability of the taxpayer's return for | ||
that month. Before
October 1, 2000, once
applicable, the | ||
requirement of the making of quarter monthly payments to
the | ||
Department by taxpayers having an average monthly tax liability | ||
of
$10,000 or more as determined in the manner provided above
| ||
shall continue
until such taxpayer's average monthly liability | ||
to the Department during
the preceding 4 complete calendar | ||
quarters (excluding the month of highest
liability and the | ||
month of lowest liability) is less than
$9,000, or until
such | ||
taxpayer's average monthly liability to the Department as | ||
computed for
each calendar quarter of the 4 preceding complete | ||
calendar quarter period
is less than $10,000. However, if a | ||
taxpayer can show the
Department that
a substantial change in | ||
the taxpayer's business has occurred which causes
the taxpayer | ||
to anticipate that his average monthly tax liability for the
| ||
reasonably foreseeable future will fall below the $10,000 | ||
threshold
stated above, then
such taxpayer
may petition the | ||
Department for a change in such taxpayer's reporting
status. On | ||
and after October 1, 2000, once applicable, the requirement of
| ||
the making of quarter monthly payments to the Department by | ||
taxpayers having an
average monthly tax liability of $20,000 or | ||
more as determined in the manner
provided above shall continue | ||
until such taxpayer's average monthly liability
to the | ||
Department during the preceding 4 complete calendar quarters | ||
(excluding
the month of highest liability and the month of | ||
lowest liability) is less than
$19,000 or until such taxpayer's | ||
average monthly liability to the Department as
computed for | ||
each calendar quarter of the 4 preceding complete calendar | ||
quarter
period is less than $20,000. However, if a taxpayer can | ||
show the Department
that a substantial change in the taxpayer's | ||
business has occurred which causes
the taxpayer to anticipate | ||
that his average monthly tax liability for the
reasonably | ||
foreseeable future will fall below the $20,000 threshold stated
| ||
above, then such taxpayer may petition the Department for a | ||
change in such
taxpayer's reporting status. The Department | ||
shall change such taxpayer's
reporting status
unless it finds | ||
that such change is seasonal in nature and not likely to be
| ||
long term. If any such quarter monthly payment is not paid at | ||
the time or
in the amount required by this Section, then the | ||
taxpayer shall be liable for
penalties and interest on the | ||
difference
between the minimum amount due as a payment and the | ||
amount of such quarter
monthly payment actually and timely | ||
paid, except insofar as the
taxpayer has previously made | ||
payments for that month to the Department in
excess of the | ||
minimum payments previously due as provided in this Section.
| ||
The Department shall make reasonable rules and regulations to | ||
govern the
quarter monthly payment amount and quarter monthly | ||
payment dates for
taxpayers who file on other than a calendar | ||
monthly basis. | ||
The provisions of this paragraph apply before October 1, | ||
2001.
Without regard to whether a taxpayer is required to make | ||
quarter monthly
payments as specified above, any taxpayer who | ||
is required by Section 2d
of this Act to collect and remit | ||
prepaid taxes and has collected prepaid
taxes which average in | ||
excess of $25,000 per month during the preceding
2 complete | ||
calendar quarters, shall file a return with the Department as
| ||
required by Section 2f and shall make payments to the | ||
Department on or before
the 7th, 15th, 22nd and last day of the | ||
month during which such liability
is incurred. If the month | ||
during which such tax liability is incurred
began prior to | ||
September 1, 1985 (the effective date of Public Act 84-221), | ||
each
payment shall be in an amount not less than 22.5% of the | ||
taxpayer's actual
liability under Section 2d. If the month | ||
during which such tax liability
is incurred begins on or after | ||
January 1, 1986, each payment shall be in an
amount equal to | ||
22.5% of the taxpayer's actual liability for the month or
27.5% | ||
of the taxpayer's liability for the same calendar month of the
| ||
preceding calendar year. If the month during which such tax | ||
liability is
incurred begins on or after January 1, 1987, each | ||
payment shall be in an
amount equal to 22.5% of the taxpayer's | ||
actual liability for the month or
26.25% of the taxpayer's | ||
liability for the same calendar month of the
preceding year. | ||
The amount of such quarter monthly payments shall be
credited | ||
against the final tax liability of the taxpayer's return for | ||
that
month filed under this Section or Section 2f, as the case | ||
may be. Once
applicable, the requirement of the making of | ||
quarter monthly payments to
the Department pursuant to this | ||
paragraph shall continue until such
taxpayer's average monthly | ||
prepaid tax collections during the preceding 2
complete | ||
calendar quarters is $25,000 or less. If any such quarter | ||
monthly
payment is not paid at the time or in the amount | ||
required, the taxpayer
shall be liable for penalties and | ||
interest on such difference, except
insofar as the taxpayer has | ||
previously made payments for that month in
excess of the | ||
minimum payments previously due. | ||
The provisions of this paragraph apply on and after October | ||
1, 2001.
Without regard to whether a taxpayer is required to | ||
make quarter monthly
payments as specified above, any taxpayer | ||
who is required by Section 2d of this
Act to collect and remit | ||
prepaid taxes and has collected prepaid taxes that
average in | ||
excess of $20,000 per month during the preceding 4 complete | ||
calendar
quarters shall file a return with the Department as | ||
required by Section 2f
and shall make payments to the | ||
Department on or before the 7th, 15th, 22nd and
last day of the | ||
month during which the liability is incurred. Each payment
| ||
shall be in an amount equal to 22.5% of the taxpayer's actual | ||
liability for the
month or 25% of the taxpayer's liability for | ||
the same calendar month of the
preceding year. The amount of | ||
the quarter monthly payments shall be credited
against the | ||
final tax liability of the taxpayer's return for that month | ||
filed
under this Section or Section 2f, as the case may be. | ||
Once applicable, the
requirement of the making of quarter | ||
monthly payments to the Department
pursuant to this paragraph | ||
shall continue until the taxpayer's average monthly
prepaid tax | ||
collections during the preceding 4 complete calendar quarters
| ||
(excluding the month of highest liability and the month of | ||
lowest liability) is
less than $19,000 or until such taxpayer's | ||
average monthly liability to the
Department as computed for | ||
each calendar quarter of the 4 preceding complete
calendar | ||
quarters is less than $20,000. If any such quarter monthly | ||
payment is
not paid at the time or in the amount required, the | ||
taxpayer shall be liable
for penalties and interest on such | ||
difference, except insofar as the taxpayer
has previously made | ||
payments for that month in excess of the minimum payments
| ||
previously due. | ||
If any payment provided for in this Section exceeds
the | ||
taxpayer's liabilities under this Act, the Use Tax Act, the | ||
Service
Occupation Tax Act and the Service Use Tax Act, as | ||
shown on an original
monthly return, the Department shall, if | ||
requested by the taxpayer, issue to
the taxpayer a credit | ||
memorandum no later than 30 days after the date of
payment. The | ||
credit evidenced by such credit memorandum may
be assigned by | ||
the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||
Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||
in
accordance with reasonable rules and regulations to be | ||
prescribed by the
Department. If no such request is made, the | ||
taxpayer may credit such excess
payment against tax liability | ||
subsequently to be remitted to the Department
under this Act, | ||
the Use Tax Act, the Service Occupation Tax Act or the
Service | ||
Use Tax Act, in accordance with reasonable rules and | ||
regulations
prescribed by the Department. If the Department | ||
subsequently determined
that all or any part of the credit | ||
taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||
and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||
of the difference between the credit taken and that
actually | ||
due, and that taxpayer shall be liable for penalties and | ||
interest
on such difference. | ||
If a retailer of motor fuel is entitled to a credit under | ||
Section 2d of
this Act which exceeds the taxpayer's liability | ||
to the Department under
this Act for the month which the | ||
taxpayer is filing a return, the
Department shall issue the | ||
taxpayer a credit memorandum for the excess. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund, a special fund in the | ||
State treasury which
is hereby created, the net revenue | ||
realized for the preceding month from
the 1% tax imposed under | ||
this Act. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the County and Mass Transit District Fund, a special | ||
fund in the State
treasury which is hereby created, 4% of the | ||
net revenue realized
for the preceding month from the 6.25% | ||
general rate other than aviation fuel sold on or after December | ||
1, 2019. This exception for aviation fuel only applies for so | ||
long as the revenue use requirements of 49 U.S.C. 47107(b) and | ||
49 U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
County and Mass Transit District Fund 20% of the | ||
net revenue realized for the
preceding month from the 1.25% | ||
rate on the selling price of motor fuel and
gasohol. Beginning | ||
September 1, 2010, each month the Department shall pay into the | ||
County and Mass Transit District Fund 20% of the net revenue | ||
realized for the preceding month from the 1.25% rate on the | ||
selling price of sales tax holiday items. | ||
Beginning January 1, 1990, each month the Department shall | ||
pay into
the Local Government Tax Fund 16% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of
tangible personal property other than | ||
aviation fuel sold on or after December 1, 2019. This exception | ||
for aviation fuel only applies for so long as the revenue use | ||
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||
binding on the State. | ||
For aviation fuel sold on or after December 1, 2019, each | ||
month the Department shall pay into the State Aviation Program | ||
Fund 20% of the net revenue realized for the preceding month | ||
from the 6.25% general rate on the selling price of aviation | ||
fuel, less an amount estimated by the Department to be required | ||
for refunds of the 20% portion of the tax on aviation fuel | ||
under this Act, which amount shall be deposited into the | ||
Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||
pay moneys into the State Aviation Program Fund and the | ||
Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||
U.S.C. 47133 are binding on the State. | ||
Beginning August 1, 2000, each
month the Department shall | ||
pay into the
Local Government Tax Fund 80% of the net revenue | ||
realized for the preceding
month from the 1.25% rate on the | ||
selling price of motor fuel and gasohol. Beginning September 1, | ||
2010, each month the Department shall pay into the Local | ||
Government Tax Fund 80% of the net revenue realized for the | ||
preceding month from the 1.25% rate on the selling price of | ||
sales tax holiday items. | ||
Beginning October 1, 2009, each month the Department shall | ||
pay into the Capital Projects Fund an amount that is equal to | ||
an amount estimated by the Department to represent 80% of the | ||
net revenue realized for the preceding month from the sale of | ||
candy, grooming and hygiene products, and soft drinks that had | ||
been taxed at a rate of 1% prior to September 1, 2009 but that | ||
are now taxed at 6.25%. | ||
Beginning July 1, 2011, each
month the Department shall pay | ||
into the Clean Air Act Permit Fund 80% of the net revenue | ||
realized for the
preceding month from the 6.25% general rate on | ||
the selling price of sorbents used in Illinois in the process | ||
of sorbent injection as used to comply with the Environmental | ||
Protection Act or the federal Clean Air Act, but the total | ||
payment into the Clean Air Act Permit Fund under this Act and | ||
the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||
Beginning July 1, 2013, each month the Department shall pay | ||
into the Underground Storage Tank Fund from the proceeds | ||
collected under this Act, the Use Tax Act, the Service Use Tax | ||
Act, and the Service Occupation Tax Act an amount equal to the | ||
average monthly deficit in the Underground Storage Tank Fund | ||
during the prior year, as certified annually by the Illinois | ||
Environmental Protection Agency, but the total payment into the | ||
Underground Storage Tank Fund under this Act, the Use Tax Act, | ||
the Service Use Tax Act, and the Service Occupation Tax Act | ||
shall not exceed $18,000,000 in any State fiscal year. As used | ||
in this paragraph, the "average monthly deficit" shall be equal | ||
to the difference between the average monthly claims for | ||
payment by the fund and the average monthly revenues deposited | ||
into the fund, excluding payments made pursuant to this | ||
paragraph. | ||
Beginning July 1, 2015, of the remainder of the moneys | ||
received by the Department under the Use Tax Act, the Service | ||
Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||
month the Department shall deposit $500,000 into the State | ||
Crime Laboratory Fund. | ||
Of the remainder of the moneys received by the Department | ||
pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||
and after July 1, 1989,
3.8% thereof shall be paid into the | ||
Build Illinois Fund; provided, however,
that if in any fiscal | ||
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||
may be, of the moneys received by the Department and required | ||
to
be paid into the Build Illinois Fund pursuant to this Act, | ||
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||
Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||
being hereinafter called the "Tax
Acts" and such aggregate of | ||||||||||||||||||||
2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||||||||||||||||
called the "Tax Act Amount", and (2) the amount
transferred to | ||||||||||||||||||||
the Build Illinois Fund from the State and Local Sales Tax
| ||||||||||||||||||||
Reform Fund shall be less than the Annual Specified Amount (as | ||||||||||||||||||||
hereinafter
defined), an amount equal to the difference shall | ||||||||||||||||||||
be immediately paid into
the Build Illinois Fund from other | ||||||||||||||||||||
moneys received by the Department
pursuant to the Tax Acts; the | ||||||||||||||||||||
"Annual Specified Amount" means the amounts
specified below for | ||||||||||||||||||||
fiscal years 1986 through 1993: | ||||||||||||||||||||
| ||||||||||||||||||||
and means the Certified Annual Debt Service Requirement (as | ||||||||||||||||||||
defined in
Section 13 of the Build Illinois Bond Act) or the | ||||||||||||||||||||
Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||||||||||||||||||||
each fiscal year thereafter; and
further provided, that if on | ||||||||||||||||||||
the last business day of any month the sum of
(1) the Tax Act | ||||||||||||||||||||
Amount required to be deposited into the Build Illinois
Bond | ||||||||||||||||||||
Account in the Build Illinois Fund during such month and (2) | ||||||||||||||||||||
the
amount transferred to the Build Illinois Fund from the | ||
State and Local
Sales Tax Reform Fund shall have been less than | ||
1/12 of the Annual
Specified Amount, an amount equal to the | ||
difference shall be immediately
paid into the Build Illinois | ||
Fund from other moneys received by the
Department pursuant to | ||
the Tax Acts; and, further provided, that in no
event shall the | ||
payments required under the preceding proviso result in
| ||
aggregate payments into the Build Illinois Fund pursuant to | ||
this clause (b)
for any fiscal year in excess of the greater of | ||
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||
such fiscal year. The amounts payable
into the Build Illinois | ||
Fund under clause (b) of the first sentence in this
paragraph | ||
shall be payable only until such time as the aggregate amount | ||
on
deposit under each trust indenture securing Bonds issued and | ||
outstanding
pursuant to the Build Illinois Bond Act is | ||
sufficient, taking into account
any future investment income, | ||
to fully provide, in accordance with such
indenture, for the | ||
defeasance of or the payment of the principal of,
premium, if | ||
any, and interest on the Bonds secured by such indenture and on
| ||
any Bonds expected to be issued thereafter and all fees and | ||
costs payable
with respect thereto, all as certified by the | ||
Director of the Bureau of the
Budget (now Governor's Office of | ||
Management and Budget). If on the last
business day of any | ||
month in which Bonds are
outstanding pursuant to the Build | ||
Illinois Bond Act, the aggregate of
moneys deposited in the | ||
Build Illinois Bond Account in the Build Illinois
Fund in such | ||
month shall be less than the amount required to be transferred
| ||
in such month from the Build Illinois Bond Account to the Build | ||
Illinois
Bond Retirement and Interest Fund pursuant to Section | ||
13 of the Build
Illinois Bond Act, an amount equal to such | ||
deficiency shall be immediately
paid from other moneys received | ||
by the Department pursuant to the Tax Acts
to the Build | ||
Illinois Fund; provided, however, that any amounts paid to the
| ||
Build Illinois Fund in any fiscal year pursuant to this | ||
sentence shall be
deemed to constitute payments pursuant to | ||
clause (b) of the first sentence
of this paragraph and shall | ||
reduce the amount otherwise payable for such
fiscal year | ||
pursuant to that clause (b). The moneys received by the
| ||
Department pursuant to this Act and required to be deposited | ||
into the Build
Illinois Fund are subject to the pledge, claim | ||
and charge set forth in
Section 12 of the Build Illinois Bond | ||
Act. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
as provided in
the preceding paragraph or in any amendment | ||
thereto hereafter enacted, the
following specified monthly | ||
installment of the amount requested in the
certificate of the | ||
Chairman of the Metropolitan Pier and Exposition
Authority | ||
provided under Section 8.25f of the State Finance Act, but not | ||
in
excess of sums designated as "Total Deposit", shall be | ||
deposited in the
aggregate from collections under Section 9 of | ||
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||
9 of the Service Occupation Tax Act, and
Section 3 of the | ||
Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||
Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||
year thereafter,
one-eighth of the amount requested in the | ||||||||||||||
certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||
Exposition Authority for that fiscal year, less
the amount | ||||||||||||||
deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||
the
State Treasurer in the respective month under subsection | ||||||||||||||
(g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||
Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||
required under this Section for previous
months and years, | ||||||||||||||
shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||
Fund, until the full amount requested for the fiscal year, but | ||||||||||||||
not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||
has been deposited. | ||||||||||||||
Subject to payment of amounts into the Capital Projects | ||||||||||||||
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||||||||||
and the McCormick Place Expansion Project Fund pursuant to the | ||||||||||||||
preceding paragraphs or in any amendments thereto hereafter | ||||||||||||||
enacted, for aviation fuel sold on or after December 1, 2019, | ||||||||||||||
the Department shall each month deposit into the Aviation Fuel | ||||||||||||||
Sales Tax Refund Fund an amount estimated by the Department to | ||||||||||||||
be required for refunds of the 80% portion of the tax on | ||||||||||||||
aviation fuel under this Act. The Department shall only deposit | ||||||||||||||
moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||
paragraph for so long as the revenue use requirements of 49 | ||
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs
or in any amendments
thereto hereafter | ||
enacted, beginning July 1, 1993 and ending on September 30, | ||
2013, the Department shall each
month pay into the Illinois Tax | ||
Increment Fund 0.27% of 80% of the net revenue
realized for the | ||
preceding month from the 6.25% general rate on the selling
| ||
price of tangible personal property. | ||
Subject to payment of amounts into the Build Illinois Fund | ||
and the
McCormick Place Expansion Project Fund pursuant to the | ||
preceding paragraphs or in any
amendments thereto hereafter | ||
enacted, beginning with the receipt of the first
report of | ||
taxes paid by an eligible business and continuing for a 25-year
| ||
period, the Department shall each month pay into the Energy | ||
Infrastructure
Fund 80% of the net revenue realized from the | ||
6.25% general rate on the
selling price of Illinois-mined coal | ||
that was sold to an eligible business.
For purposes of this | ||
paragraph, the term "eligible business" means a new
electric | ||
generating facility certified pursuant to Section 605-332 of | ||
the
Department of Commerce and Economic Opportunity
Law of the | ||
Civil Administrative Code of Illinois. | ||
Subject to payment of amounts into the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, and the Energy Infrastructure Fund pursuant to | ||
the preceding paragraphs or in any amendments to this Section | ||
hereafter enacted, beginning on the first day of the first | ||
calendar month to occur on or after August 26, 2014 (the | ||
effective date of Public Act 98-1098), each month, from the | ||
collections made under Section 9 of the Use Tax Act, Section 9 | ||
of the Service Use Tax Act, Section 9 of the Service Occupation | ||
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||
the Department shall pay into the Tax Compliance and | ||
Administration Fund, to be used, subject to appropriation, to | ||
fund additional auditors and compliance personnel at the | ||
Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||
the cash receipts collected during the preceding fiscal year by | ||
the Audit Bureau of the Department under the Use Tax Act, the | ||
Service Use Tax Act, the Service Occupation Tax Act, the | ||
Retailers' Occupation Tax Act, and associated local occupation | ||
and use taxes administered by the Department. | ||
Subject to payments of amounts into the Build Illinois | ||
Fund, the McCormick Place Expansion Project Fund, the Illinois | ||
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
beginning on July 1, 2018 the Department shall pay each month | ||
into the Downstate Public Transportation Fund the moneys | ||
required to be so paid under Section 2-3 of the Downstate | ||
Public Transportation Act. | ||
Subject to successful execution and delivery of a | ||
public-private agreement between the public agency and private | ||
entity and completion of the civic build, beginning on July 1, | ||
2023, of the remainder of the moneys received by the Department | ||
under the Use Tax Act, the Service Use Tax Act, the Service | ||
Occupation Tax Act, and this Act, the Department shall deposit | ||
the following specified deposits in the aggregate from | ||
collections under the Use Tax Act, the Service Use Tax Act, the | ||
Service Occupation Tax Act, and the Retailers' Occupation Tax | ||
Act, as required under Section 8.25g of the State Finance Act | ||
for distribution consistent with the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
The moneys received by the Department pursuant to this Act and | ||
required to be deposited into the Civic and Transit | ||
Infrastructure Fund are subject to the pledge, claim and charge | ||
set forth in Section 25-55 of the Public-Private Partnership | ||
for Civic and Transit Infrastructure Project Act. As used in | ||
this paragraph, "civic build", "private entity", | ||
"public-private agreement", and "public agency" have the | ||
meanings provided in Section 25-10 of the Public-Private | ||
Partnership for Civic and Transit Infrastructure Project Act. | ||
Fiscal Year.............................Total Deposit | ||
2024.....................................$200,000,000 | ||
2025....................................$206,000,000 | ||
2026....................................$212,200,000 | ||
2027....................................$218,500,000 | ||
2028....................................$225,100,000 | ||
2029....................................$288,700,000 | ||
2030....................................$298,900,000 | ||
2031....................................$309,300,000 | ||
2032....................................$320,100,000 | ||
2033....................................$331,200,000 | ||
2034....................................$341,200,000 | ||
2035....................................$351,400,000 | ||
2036....................................$361,900,000 | ||
2037....................................$372,800,000 | ||
2038....................................$384,000,000 | ||
2039....................................$395,500,000 | ||
2040....................................$407,400,000 | ||
2041....................................$419,600,000 | ||
2042....................................$432,200,000 | ||
2043....................................$445,100,000 | ||
Beginning July 1, 2021 and until July 1, 2022, subject to | ||
the payment of amounts into the County and Mass Transit | ||
District Fund, the Local Government Tax Fund, the Build | ||
Illinois Fund, the McCormick Place Expansion Project Fund, the | ||
Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||
and the Tax Compliance and Administration Fund as provided in | ||
this Section, the Department shall pay each month into the Road | ||
Fund the amount estimated to represent 16% of the net revenue | ||
realized from the taxes imposed on motor fuel and gasohol. | ||
Beginning July 1, 2022 and until July 1, 2023, subject to the | ||
payment of amounts into the County and Mass Transit District | ||
Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||
the McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 32% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2023 and until July 1, 2024, subject to the payment of | ||
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 48% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning | ||
July 1, 2024 and until July 1, 2025, subject to the payment of | ||
amounts into the County and Mass Transit District Fund, the | ||
Local Government Tax Fund, the Build Illinois Fund, the | ||
McCormick Place Expansion Project Fund, the Illinois Tax | ||
Increment Fund, the Energy Infrastructure Fund, and the Tax | ||
Compliance and Administration Fund as provided in this Section, | ||
the Department shall pay each month into the Road Fund the | ||
amount estimated to represent 64% of the net revenue realized | ||
from the taxes imposed on motor fuel and gasohol. Beginning on | ||
July 1, 2025, subject to the payment of amounts into the County | ||
and Mass Transit District Fund, the Local Government Tax Fund, | ||
the Build Illinois Fund, the McCormick Place Expansion Project | ||
Fund, the Illinois Tax Increment Fund, the Energy | ||
Infrastructure Fund, and the Tax Compliance and Administration | ||
Fund as provided in this Section, the Department shall pay each | ||
month into the Road Fund the amount estimated to represent 80% | ||
of the net revenue realized from the taxes imposed on motor | ||
fuel and gasohol. As used in this paragraph "motor fuel" has | ||
the meaning given to that term in Section 1.1 of the Motor Fuel | ||
Tax Act, and "gasohol" has the meaning given to that term in | ||
Section 3-40 of the Use Tax Act. | ||
Of the remainder of the moneys received by the Department | ||
pursuant to
this Act, 75% thereof shall be paid into the State | ||
Treasury and 25% shall
be reserved in a special account and | ||
used only for the transfer to the
Common School Fund as part of | ||
the monthly transfer from the General Revenue
Fund in | ||
accordance with Section 8a of the State Finance Act. | ||
The Department may, upon separate written notice to a | ||
taxpayer,
require the taxpayer to prepare and file with the | ||
Department on a form
prescribed by the Department within not | ||
less than 60 days after receipt
of the notice an annual | ||
information return for the tax year specified in
the notice. | ||
Such annual return to the Department shall include a
statement | ||
of gross receipts as shown by the retailer's last Federal | ||
income
tax return. If the total receipts of the business as | ||
reported in the
Federal income tax return do not agree with the | ||
gross receipts reported to
the Department of Revenue for the | ||
same period, the retailer shall attach
to his annual return a | ||
schedule showing a reconciliation of the 2
amounts and the | ||
reasons for the difference. The retailer's annual
return to the | ||
Department shall also disclose the cost of goods sold by
the | ||
retailer during the year covered by such return, opening and | ||
closing
inventories of such goods for such year, costs of goods | ||
used from stock
or taken from stock and given away by the | ||
retailer during such year,
payroll information of the | ||
retailer's business during such year and any
additional | ||
reasonable information which the Department deems would be
| ||
helpful in determining the accuracy of the monthly, quarterly | ||
or annual
returns filed by such retailer as provided for in | ||
this Section. | ||
If the annual information return required by this Section | ||
is not
filed when and as required, the taxpayer shall be liable | ||
as follows: | ||
(i) Until January 1, 1994, the taxpayer shall be liable
| ||
for a penalty equal to 1/6 of 1% of the tax due from such | ||
taxpayer under
this Act during the period to be covered by | ||
the annual return for each
month or fraction of a month | ||
until such return is filed as required, the
penalty to be | ||
assessed and collected in the same manner as any other
| ||
penalty provided for in this Act. | ||
(ii) On and after January 1, 1994, the taxpayer shall | ||
be
liable for a penalty as described in Section 3-4 of the | ||
Uniform Penalty and
Interest Act. | ||
The chief executive officer, proprietor, owner or highest | ||
ranking
manager shall sign the annual return to certify the | ||
accuracy of the
information contained therein. Any person who | ||
willfully signs the
annual return containing false or | ||
inaccurate information shall be guilty
of perjury and punished | ||
accordingly. The annual return form prescribed
by the | ||
Department shall include a warning that the person signing the
| ||
return may be liable for perjury. | ||
The provisions of this Section concerning the filing of an | ||
annual
information return do not apply to a retailer who is not | ||
required to
file an income tax return with the United States | ||
Government. | ||
As soon as possible after the first day of each month, upon | ||
certification
of the Department of Revenue, the Comptroller | ||
shall order transferred and
the Treasurer shall transfer from | ||
the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||
equal to 1.7% of 80% of the net revenue realized
under this Act | ||
for the second preceding
month.
Beginning April 1, 2000, this | ||
transfer is no longer required
and shall not be made. | ||
Net revenue realized for a month shall be the revenue | ||
collected by the
State pursuant to this Act, less the amount | ||
paid out during that month as
refunds to taxpayers for | ||
overpayment of liability. | ||
For greater simplicity of administration, manufacturers, | ||
importers
and wholesalers whose products are sold at retail in | ||
Illinois by
numerous retailers, and who wish to do so, may | ||
assume the responsibility
for accounting and paying to the | ||
Department all tax accruing under this
Act with respect to such | ||
sales, if the retailers who are affected do not
make written | ||
objection to the Department to this arrangement. | ||
Any person who promotes, organizes, provides retail | ||
selling space for
concessionaires or other types of sellers at | ||
the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||
local fairs, art shows, flea markets and similar
exhibitions or | ||
events, including any transient merchant as defined by Section | ||
2
of the Transient Merchant Act of 1987, is required to file a | ||
report with the
Department providing the name of the merchant's | ||
business, the name of the
person or persons engaged in | ||
merchant's business, the permanent address and
Illinois | ||
Retailers Occupation Tax Registration Number of the merchant, | ||
the
dates and location of the event and other reasonable | ||
information that the
Department may require. The report must be | ||
filed not later than the 20th day
of the month next following | ||
the month during which the event with retail sales
was held. | ||
Any person who fails to file a report required by this Section
| ||
commits a business offense and is subject to a fine not to | ||
exceed $250. | ||
Any person engaged in the business of selling tangible | ||
personal
property at retail as a concessionaire or other type | ||
of seller at the
Illinois State Fair, county fairs, art shows, | ||
flea markets and similar
exhibitions or events, or any | ||
transient merchants, as defined by Section 2
of the Transient | ||
Merchant Act of 1987, may be required to make a daily report
of | ||
the amount of such sales to the Department and to make a daily | ||
payment of
the full amount of tax due. The Department shall | ||
impose this
requirement when it finds that there is a | ||
significant risk of loss of
revenue to the State at such an | ||
exhibition or event. Such a finding
shall be based on evidence | ||
that a substantial number of concessionaires
or other sellers | ||
who are not residents of Illinois will be engaging in
the | ||
business of selling tangible personal property at retail at the
| ||
exhibition or event, or other evidence of a significant risk of | ||
loss of revenue
to the State. The Department shall notify | ||
concessionaires and other sellers
affected by the imposition of | ||
this requirement. In the absence of
notification by the | ||
Department, the concessionaires and other sellers
shall file | ||
their returns as otherwise required in this Section. | ||
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||
15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section | ||
25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||
6-28-19; 101-604, eff. 12-13-19.) | ||
Section 15-30. The Metropolitan Pier and Exposition | ||
Authority Act is amended by changing Sections 13 and 13.2 as | ||
follows:
| ||
(70 ILCS 210/13) (from Ch. 85, par. 1233)
| ||
Sec. 13.
(a) The Authority shall not have power to levy | ||
taxes for any
purpose, except as provided in subsections (b), | ||
(c), (d), (e), and (f).
| ||
(b) By ordinance the Authority shall, as soon as | ||
practicable after July 1, 1992 (the
effective date of Public | ||
Act 87-733), impose a Metropolitan Pier and
Exposition | ||
Authority Retailers' Occupation Tax upon all persons engaged in
| ||
the business of selling tangible personal property at retail | ||
within the
territory described in this subsection at the rate | ||
of 1.0% of the gross
receipts (i) from the sale of food, | ||
alcoholic beverages, and soft drinks
sold for consumption on | ||
the premises where sold and (ii) from the sale of
food, | ||
alcoholic beverages, and soft drinks sold for consumption off | ||
the
premises where sold by a retailer whose principal source of | ||
gross receipts
is from the sale of food, alcoholic beverages, | ||
and soft drinks prepared for
immediate consumption.
| ||
The tax imposed under this subsection and all civil | ||
penalties that may
be assessed as an incident to that tax shall | ||
be collected and enforced by the
Illinois Department of | ||
Revenue. The Department shall have full power to
administer and | ||
enforce this subsection, to collect all taxes and penalties so
| ||
collected in the manner provided in this subsection, and to | ||
determine all
rights to credit memoranda arising on account of | ||
the erroneous payment of
tax or penalty under this subsection. | ||
In the administration of and
compliance with this subsection, | ||
the Department and persons who are subject
to this subsection | ||
shall have the same rights, remedies, privileges,
immunities, | ||
powers, and duties, shall be subject to the same conditions,
| ||
restrictions, limitations, penalties, exclusions, exemptions, | ||
and
definitions of terms, and shall employ the same modes of | ||
procedure
applicable to this Retailers' Occupation Tax as are | ||
prescribed in Sections
1, 2 through 2-65 (in respect to all | ||
provisions of those Sections other
than the State rate of | ||
taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | ||
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
| ||
5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January | ||
1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and | ||
after January 1, 1994, all
applicable provisions of the Uniform | ||
Penalty and Interest Act that are not
inconsistent with this | ||
Act, as fully as if provisions contained in those
Sections of | ||
the Retailers' Occupation Tax Act were set forth in this
| ||
subsection.
| ||
Persons subject to any tax imposed under the authority | ||
granted in
this subsection may reimburse themselves for their | ||
seller's tax liability
under this subsection by separately | ||
stating that tax as an additional
charge, which charge may be | ||
stated in combination, in a single amount, with
State taxes | ||
that sellers are required to collect under the Use Tax Act,
| ||
pursuant to bracket schedules as the Department may prescribe.
| ||
The retailer filing the return shall, at the time of filing the
| ||
return, pay to the Department the amount of tax imposed under | ||
this
subsection, less a discount of 1.75%, which is allowed to | ||
reimburse the
retailer for the expenses incurred in keeping | ||
records, preparing and
filing returns, remitting the tax, and | ||
supplying data to the Department on
request.
| ||
Whenever the Department determines that a refund should be | ||
made under
this subsection to a claimant instead of issuing a | ||
credit memorandum, the
Department shall notify the State | ||
Comptroller, who shall cause a warrant
to be drawn for the | ||
amount specified and to the person named in the
notification | ||
from the Department. The refund shall be paid by the State
| ||
Treasurer out of the Metropolitan Pier and Exposition Authority | ||
trust fund
held by the State Treasurer as trustee for the | ||
Authority.
| ||
Nothing in this subsection authorizes the Authority to | ||
impose a tax upon
the privilege of engaging in any business | ||
that under the Constitution of
the United States may not be | ||
made the subject of taxation by this State.
| ||
The Department shall forthwith pay over to the State | ||
Treasurer, ex
officio, as trustee for the Authority, all taxes | ||
and penalties collected
under this subsection for deposit into | ||
a trust fund held outside of the
State Treasury. | ||
As soon as possible after the first day of each month, | ||
beginning January 1, 2011, upon certification of the Department | ||
of Revenue, the Comptroller shall order transferred, and the | ||
Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||
local sales tax increment, as defined in the Innovation | ||
Development and Economy Act, collected under this subsection | ||
during the second preceding calendar month for sales within a | ||
STAR bond district. | ||
After the monthly transfer to the STAR Bonds Revenue Fund, | ||
on or before the 25th day of each calendar month, the
| ||
Department shall prepare and certify to the Comptroller the | ||
amounts to be
paid under subsection (g) of this Section, which | ||
shall be the amounts, not
including credit memoranda, collected | ||
under this subsection during the second
preceding calendar | ||
month by the Department, less any amounts determined by the
| ||
Department to be necessary for the payment of refunds, less | ||
1.5% of such
balance, which sum shall be deposited by the State | ||
Treasurer into the Tax
Compliance and Administration Fund in | ||
the State Treasury from which it shall be
appropriated to the | ||
Department to cover the costs of the Department in
| ||
administering and enforcing the provisions of this subsection, | ||
and less any amounts that are transferred to the STAR Bonds | ||
Revenue Fund. Within 10 days
after receipt by the Comptroller | ||
of the certification, the Comptroller shall
cause the orders to | ||
be drawn for the remaining amounts, and the Treasurer shall
| ||
administer those amounts as required in subsection (g).
| ||
A certificate of registration issued by the Illinois | ||
Department of Revenue
to a retailer under the Retailers' | ||
Occupation Tax Act shall permit the
registrant to engage in a | ||
business that is taxed under the tax imposed
under this | ||
subsection, and no additional registration shall be required
| ||
under the ordinance imposing the tax or under this subsection.
| ||
A certified copy of any ordinance imposing or discontinuing | ||
any tax under
this subsection or effecting a change in the rate | ||
of that tax shall be
filed with the Department, whereupon the | ||
Department shall proceed to
administer and enforce this | ||
subsection on behalf of the Authority as of the
first day of | ||
the third calendar month following the date of filing.
| ||
The tax authorized to be levied under this subsection may | ||
be levied within
all or any part of the following described | ||
portions of the metropolitan area:
| ||
(1) that portion of the City of Chicago located within | ||
the following
area: Beginning at the point of intersection | ||
of the Cook County - DuPage
County line and York Road, then | ||
North along York Road to its intersection
with Touhy | ||
Avenue, then east along Touhy Avenue to its intersection | ||
with
the Northwest Tollway, then southeast along the | ||
Northwest Tollway to its
intersection with Lee Street, then | ||
south along Lee Street to Higgins Road,
then south and east | ||
along Higgins Road to its intersection with Mannheim
Road, | ||
then south along Mannheim Road to its intersection with | ||
Irving Park
Road, then west along Irving Park Road to its | ||
intersection with the Cook
County - DuPage County line, | ||
then north and west along the county line to
the point of | ||
beginning; and
| ||
(2) that portion of the City of Chicago located within | ||
the following
area: Beginning at the intersection of West | ||
55th Street with Central
Avenue, then east along West 55th | ||
Street to its intersection with South
Cicero Avenue, then | ||
south along South Cicero Avenue to its intersection
with | ||
West 63rd Street, then west along West 63rd Street to its | ||
intersection
with South Central Avenue, then north along | ||
South Central Avenue to the
point of beginning; and
| ||
(3) that portion of the City of Chicago located within | ||
the following
area: Beginning at the point 150 feet west of | ||
the intersection of the west
line of North Ashland Avenue | ||
and the north line of West Diversey Avenue,
then north 150 | ||
feet, then east along a line 150 feet north of the north
| ||
line of West Diversey Avenue extended to the shoreline of | ||
Lake Michigan,
then following the shoreline of Lake | ||
Michigan (including Navy Pier and all
other improvements | ||
fixed to land, docks, or piers) to the point where the
| ||
shoreline of Lake Michigan and the Adlai E. Stevenson | ||
Expressway extended
east to that shoreline intersect, then | ||
west along the Adlai E. Stevenson
Expressway to a point 150 | ||
feet west of the west line of South Ashland
Avenue, then | ||
north along a line 150 feet west of the west line of South | ||
and
North Ashland Avenue to the point of beginning.
| ||
The tax authorized to be levied under this subsection may | ||
also be
levied on food, alcoholic beverages, and soft drinks | ||
sold on boats and
other watercraft departing from and returning | ||
to the shoreline of Lake
Michigan (including Navy Pier and all | ||
other improvements fixed to land,
docks, or piers) described in | ||
item (3).
| ||
(c) By ordinance the Authority shall, as soon as | ||
practicable after July 1, 1992 (the
effective date of Public | ||
Act 87-733), impose an occupation tax
upon all persons engaged | ||
in the corporate limits of the City of Chicago in
the business | ||
of renting, leasing, or letting rooms in a hotel, as defined
in | ||
the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | ||
the gross
rental receipts from the renting, leasing, or letting | ||
of hotel rooms within
the City of Chicago, excluding, however, | ||
from gross rental receipts
the proceeds of renting, leasing, or | ||
letting to permanent residents of
a hotel, as defined in that | ||
Act. Gross rental receipts shall not include
charges that are | ||
added on account of the liability arising from any tax
imposed | ||
by the State or any governmental agency on the occupation of
| ||
renting, leasing, or letting rooms in a hotel.
| ||
The tax imposed by the Authority under this subsection and | ||
all civil
penalties that may be assessed as an incident to that | ||
tax shall be collected
and enforced by the Illinois Department | ||
of Revenue. The certificate of
registration that is issued by | ||
the Department to a lessor under the Hotel
Operators' | ||
Occupation Tax Act shall permit that registrant to engage in a
| ||
business that is taxable under any ordinance enacted under this
| ||
subsection without registering separately with the Department | ||
under that
ordinance or under this subsection. The Department | ||
shall have full power to
administer and enforce this | ||
subsection, to collect all taxes and penalties
due under this | ||
subsection, to dispose of taxes and penalties so collected
in | ||
the manner provided in this subsection, and to determine all | ||
rights to
credit memoranda arising on account of the erroneous | ||
payment of tax or
penalty under this subsection. In the | ||
administration of and compliance with
this subsection, the | ||
Department and persons who are subject to this
subsection shall | ||
have the same rights, remedies, privileges, immunities,
| ||
powers, and duties, shall be subject to the same conditions, | ||
restrictions,
limitations, penalties, and definitions of | ||
terms, and shall employ the same
modes of procedure as are | ||
prescribed in the Hotel Operators' Occupation Tax
Act (except | ||
where that Act is inconsistent with this subsection), as fully
| ||
as if the provisions contained in the Hotel Operators' | ||
Occupation Tax Act
were set out in this subsection.
| ||
Whenever the Department determines that a refund should be | ||
made under
this subsection to a claimant instead of issuing a | ||
credit memorandum, the
Department shall notify the State | ||
Comptroller, who shall cause a warrant
to be drawn for the | ||
amount specified and to the person named in the
notification | ||
from the Department. The refund shall be paid by the State
| ||
Treasurer out of the Metropolitan Pier and Exposition Authority | ||
trust fund
held by the State Treasurer as trustee for the | ||
Authority.
| ||
Persons subject to any tax imposed under the authority | ||
granted in
this subsection may reimburse themselves for their | ||
tax liability for that
tax by separately stating that tax as an | ||
additional charge,
which charge may be stated in combination, | ||
in a single amount, with State
taxes imposed under the Hotel | ||
Operators' Occupation Tax Act, the
municipal tax imposed under | ||
Section 8-3-13 of the Illinois Municipal
Code, and the tax | ||
imposed under Section 19 of the Illinois Sports
Facilities | ||
Authority Act.
| ||
The person filing the return shall, at the time of filing | ||
the return,
pay to the Department the amount of tax, less a | ||
discount of 2.1% or $25 per
calendar year, whichever is | ||
greater, which is allowed to reimburse the
operator for the | ||
expenses incurred in keeping records, preparing and filing
| ||
returns, remitting the tax, and supplying data to the | ||
Department on request.
| ||
Except as otherwise provided in this paragraph, the | ||
Department shall forthwith pay over to the State Treasurer,
ex | ||
officio, as trustee for the Authority, all taxes and penalties | ||
collected
under this subsection for deposit into a trust fund | ||
held outside the State
Treasury. On or before the 25th day of | ||
each calendar month, the Department
shall certify to the | ||
Comptroller the amounts to be paid under subsection
(g) of this | ||
Section, which shall be the amounts (not including credit
| ||
memoranda) collected under this subsection during the second | ||
preceding
calendar month by the Department, less any amounts | ||
determined by the
Department to be necessary for payment of | ||
refunds, less 1.5% of the remainder, which the Department shall | ||
transfer into the Tax Compliance and Administration Fund. The | ||
Department, at the time of each monthly disbursement to the | ||
Authority, shall prepare and certify to the State Comptroller | ||
the amount to be transferred into the Tax Compliance and | ||
Administration Fund under this subsection. Within 10 days after
| ||
receipt by the Comptroller of the Department's certification, | ||
the
Comptroller shall cause the orders to be drawn for such | ||
amounts, and the
Treasurer shall administer the amounts | ||
distributed to the Authority as required in subsection (g).
| ||
A certified copy of any ordinance imposing or discontinuing | ||
a tax under this
subsection or effecting a change in the rate | ||
of that tax shall be filed with
the Illinois Department of | ||
Revenue, whereupon the Department shall proceed to
administer | ||
and enforce this subsection on behalf of the Authority as of | ||
the
first day of the third calendar month following the date of | ||
filing.
| ||
(d) By ordinance the Authority shall, as soon as | ||
practicable after July 1, 1992 (the
effective date of Public | ||
Act 87-733), impose a tax
upon all persons engaged in the | ||
business of renting automobiles in the
metropolitan area at the | ||
rate of 6% of the gross
receipts from that business, except | ||
that no tax shall be imposed on the
business of renting | ||
automobiles for use as taxicabs or in livery service.
The tax | ||
imposed under this subsection and all civil penalties that may | ||
be
assessed as an incident to that tax shall be collected and | ||
enforced by the
Illinois Department of Revenue. The certificate | ||
of registration issued by
the Department to a retailer under | ||
the Retailers' Occupation Tax Act or
under the Automobile | ||
Renting Occupation and Use Tax Act shall permit that
person to | ||
engage in a business that is taxable under any ordinance | ||
enacted
under this subsection without registering separately | ||
with the Department
under that ordinance or under this | ||
subsection. The Department shall have
full power to administer | ||
and enforce this subsection, to collect all taxes
and penalties | ||
due under this subsection, to dispose of taxes and penalties
so | ||
collected in the manner provided in this subsection, and to | ||
determine
all rights to credit memoranda arising on account of | ||
the erroneous payment
of tax or penalty under this subsection. | ||
In the administration of and
compliance with this subsection, | ||
the Department and persons who are subject
to this subsection | ||
shall have the same rights, remedies, privileges,
immunities, | ||
powers, and duties, be subject to the same conditions,
| ||
restrictions, limitations, penalties, and definitions of | ||
terms, and employ
the same modes of procedure as are prescribed | ||
in Sections 2 and 3 (in
respect to all provisions of those | ||
Sections other than the State rate of
tax; and in respect to | ||
the provisions of the Retailers' Occupation Tax Act
referred to | ||
in those Sections, except as to the disposition of taxes and
| ||
penalties collected, except for the provision allowing | ||
retailers a
deduction from the tax to cover certain costs, and | ||
except that credit
memoranda issued under this subsection may | ||
not be used to discharge any
State tax liability) of the | ||
Automobile Renting Occupation and Use Tax Act,
as fully as if | ||
provisions contained in those Sections of that Act were set
| ||
forth in this subsection.
| ||
Persons subject to any tax imposed under the authority | ||
granted in
this subsection may reimburse themselves for their | ||
tax liability under this
subsection by separately stating that | ||
tax as an additional charge, which
charge may be stated in | ||
combination, in a single amount, with State tax
that sellers | ||
are required to collect under the Automobile Renting
Occupation | ||
and Use Tax Act, pursuant to bracket schedules as the | ||
Department
may prescribe.
| ||
Whenever the Department determines that a refund should be | ||
made under
this subsection to a claimant instead of issuing a | ||
credit memorandum, the
Department shall notify the State | ||
Comptroller, who shall cause a warrant to
be drawn for the | ||
amount specified and to the person named in the
notification | ||
from the Department. The refund shall be paid by the State
| ||
Treasurer out of the Metropolitan Pier and Exposition Authority | ||
trust fund
held by the State Treasurer as trustee for the | ||
Authority.
| ||
Except as otherwise provided in this paragraph, the | ||
Department shall forthwith pay over to the State Treasurer, ex | ||
officio,
as trustee, all taxes and penalties collected under | ||
this subsection for
deposit into a trust fund held outside the | ||
State Treasury. On or before the
25th day of each calendar | ||
month, the Department shall certify
to the Comptroller the | ||
amounts to be paid under subsection (g) of this
Section (not | ||
including credit memoranda) collected under this subsection
| ||
during the second preceding calendar month by the Department, | ||
less any
amount determined by the Department to be necessary | ||
for payment of refunds, less 1.5% of the remainder, which the | ||
Department shall transfer into the Tax Compliance and | ||
Administration Fund. The Department, at the time of each | ||
monthly disbursement to the Authority, shall prepare and | ||
certify to the State Comptroller the amount to be transferred | ||
into the Tax Compliance and Administration Fund under this | ||
subsection.
Within 10 days after receipt by the Comptroller of | ||
the Department's
certification, the Comptroller shall cause | ||
the orders to be drawn for such
amounts, and the Treasurer | ||
shall administer the amounts distributed to the Authority as | ||
required in
subsection (g).
| ||
Nothing in this subsection authorizes the Authority to | ||
impose a tax upon
the privilege of engaging in any business | ||
that under the Constitution of
the United States may not be | ||
made the subject of taxation by this State.
| ||
A certified copy of any ordinance imposing or discontinuing | ||
a tax under
this subsection or effecting a change in the rate | ||
of that tax shall be
filed with the Illinois Department of | ||
Revenue, whereupon the Department
shall proceed to administer | ||
and enforce this subsection on behalf of the
Authority as of | ||
the first day of the third calendar month following the
date of | ||
filing.
| ||
(e) By ordinance the Authority shall, as soon as | ||
practicable after July 1, 1992 (the
effective date of Public | ||
Act 87-733), impose a tax upon the
privilege of using in the | ||
metropolitan area an automobile that is rented
from a rentor | ||
outside Illinois and is titled or registered with an agency
of | ||
this State's government at a rate of 6% of the rental price of | ||
that
automobile, except that no tax shall be imposed on the | ||
privilege of using
automobiles rented for use as taxicabs or in | ||
livery service. The tax shall
be collected from persons whose | ||
Illinois address for titling or
registration purposes is given | ||
as being in the metropolitan area. The tax
shall be collected | ||
by the Department of Revenue for the Authority. The tax
must be | ||
paid to the State or an exemption determination must be | ||
obtained
from the Department of Revenue before the title or | ||
certificate of
registration for the property may be issued. The | ||
tax or proof of exemption
may be transmitted to the Department | ||
by way of the State agency with which
or State officer with | ||
whom the tangible personal property must be titled or
| ||
registered if the Department and that agency or State officer | ||
determine
that this procedure will expedite the processing of | ||
applications for title
or registration.
| ||
The Department shall have full power to administer and | ||
enforce this
subsection, to collect all taxes, penalties, and | ||
interest due under this
subsection, to dispose of taxes, | ||
penalties, and interest so collected in
the manner provided in | ||
this subsection, and to determine all rights to
credit | ||
memoranda or refunds arising on account of the erroneous | ||
payment of
tax, penalty, or interest under this subsection. In | ||
the administration of
and compliance with this subsection, the | ||
Department and persons who are
subject to this subsection shall | ||
have the same rights, remedies,
privileges, immunities, | ||
powers, and duties, be subject to the same
conditions, | ||
restrictions, limitations, penalties, and definitions of | ||
terms,
and employ the same modes of procedure as are prescribed | ||
in Sections 2 and
4 (except provisions pertaining to the State | ||
rate of tax; and in respect to
the provisions of the Use Tax | ||
Act referred to in that Section, except
provisions concerning | ||
collection or refunding of the tax by retailers,
except the | ||
provisions of Section 19 pertaining to claims by retailers,
| ||
except the last paragraph concerning refunds, and except that | ||
credit
memoranda issued under this subsection may not be used | ||
to discharge any
State tax liability) of the Automobile Renting | ||
Occupation and Use Tax Act,
as fully as if provisions contained | ||
in those Sections of that Act were set
forth in this | ||
subsection.
| ||
Whenever the Department determines that a refund should be | ||
made under this
subsection to a claimant instead of issuing a | ||
credit memorandum, the Department
shall notify the State | ||
Comptroller, who shall cause a warrant to be drawn
for the | ||
amount specified and to the person named in the notification
| ||
from the Department. The refund shall be paid by the State | ||
Treasurer out
of the Metropolitan Pier and Exposition Authority | ||
trust fund held by the
State Treasurer as trustee for the | ||
Authority.
| ||
Except as otherwise provided in this paragraph, the | ||
Department shall forthwith pay over to the State Treasurer, ex | ||
officio,
as trustee, all taxes, penalties, and interest | ||
collected under this
subsection for deposit into a trust fund | ||
held outside the State Treasury.
On or before the 25th day of | ||
each calendar month, the Department shall
certify to the State | ||
Comptroller the amounts to be paid under subsection
(g) of this | ||
Section, which shall be the amounts (not including credit
| ||
memoranda) collected under this subsection during the second | ||
preceding
calendar month by the Department, less any amounts | ||
determined by the
Department to be necessary for payment of | ||
refunds, less 1.5% of the remainder, which the Department shall | ||
transfer into the Tax Compliance and Administration Fund. The | ||
Department, at the time of each monthly disbursement to the | ||
Authority, shall prepare and certify to the State Comptroller | ||
the amount to be transferred into the Tax Compliance and | ||
Administration Fund under this subsection. Within 10 days after
| ||
receipt by the State Comptroller of the Department's | ||
certification, the
Comptroller shall cause the orders to be | ||
drawn for such amounts, and the
Treasurer shall administer the | ||
amounts distributed to the Authority as required in subsection | ||
(g).
| ||
A certified copy of any ordinance imposing or discontinuing | ||
a tax or
effecting a change in the rate of that tax shall be | ||
filed with the Illinois
Department of Revenue, whereupon the | ||
Department shall proceed to administer
and enforce this | ||
subsection on behalf of the Authority as of the first day
of | ||
the third calendar month following the date of filing.
| ||
(f) By ordinance the Authority shall, as soon as | ||
practicable after July 1, 1992 (the
effective date of Public | ||
Act 87-733), impose an occupation tax on all
persons, other | ||
than a governmental agency, engaged in the business of
| ||
providing ground transportation for hire to passengers in the | ||
metropolitan
area at a rate of (i) $4 per taxi or livery | ||
vehicle departure with
passengers for hire from commercial | ||
service airports in the metropolitan
area, (ii) for each | ||
departure with passengers for hire from a commercial
service | ||
airport in the metropolitan area in a bus or van operated by a
| ||
person other than a person described in item (iii): $18 per bus | ||
or van with
a capacity of 1-12 passengers, $36 per bus or van | ||
with a capacity of 13-24
passengers, and $54 per bus or van | ||
with a capacity of over 24 passengers,
and (iii) for each | ||
departure with passengers for hire from a commercial
service | ||
airport in the metropolitan area in a bus or van operated by a
| ||
person regulated by the Interstate Commerce Commission or | ||
Illinois Commerce
Commission, operating scheduled service from | ||
the airport, and charging fares on
a per passenger basis: $2 | ||
per passenger for hire in each bus or van. The term
"commercial | ||
service airports" means those airports receiving scheduled
| ||
passenger service and enplaning more than 100,000 passengers | ||
per year.
| ||
In the ordinance imposing the tax, the Authority may | ||
provide for the
administration and enforcement of the tax and | ||
the collection of the tax
from persons subject to the tax as | ||
the Authority determines to be necessary
or practicable for the | ||
effective administration of the tax. The Authority
may enter | ||
into agreements as it deems appropriate with any governmental
| ||
agency providing for that agency to act as the Authority's | ||
agent to
collect the tax.
| ||
In the ordinance imposing the tax, the Authority may | ||
designate a method or
methods for persons subject to the tax to | ||
reimburse themselves for the tax
liability arising under the | ||
ordinance (i) by separately stating the full
amount of the tax | ||
liability as an additional charge to passengers departing
the | ||
airports, (ii) by separately stating one-half of the tax | ||
liability as
an additional charge to both passengers departing | ||
from and to passengers
arriving at the airports, or (iii) by | ||
some other method determined by the
Authority.
| ||
All taxes, penalties, and interest collected under any | ||
ordinance adopted
under this subsection, less any amounts | ||
determined to be necessary for the
payment of refunds and less | ||
the taxes, penalties, and interest attributable to any increase | ||
in the rate of tax authorized by Public Act 96-898, shall be | ||
paid forthwith to the State Treasurer, ex
officio, for deposit | ||
into a trust fund held outside the State Treasury and
shall be | ||
administered by the State Treasurer as provided in subsection | ||
(g)
of this Section. All taxes, penalties, and interest | ||
attributable to any increase in the rate of tax authorized by | ||
Public Act 96-898 shall be paid by the State Treasurer as | ||
follows: 25% for deposit into the Convention Center Support | ||
Fund, to be used by the Village of Rosemont for the repair, | ||
maintenance, and improvement of the Donald E. Stephens | ||
Convention Center and for debt service on debt instruments | ||
issued for those purposes by the village and 75% to the | ||
Authority to be used for grants to an organization meeting the | ||
qualifications set out in Section 5.6 of this Act, provided the | ||
Metropolitan Pier and Exposition Authority has entered into a | ||
marketing agreement with such an organization.
| ||
(g) Amounts deposited from the proceeds of taxes imposed by | ||
the
Authority under subsections (b), (c), (d), (e), and (f) of | ||
this Section and
amounts deposited under Section 19 of the | ||
Illinois Sports Facilities
Authority Act shall be held in a | ||
trust fund outside the State Treasury and, other than the | ||
amounts transferred into the Tax Compliance and Administration | ||
Fund under subsections (b), (c), (d), and (e),
shall be | ||
administered by the Treasurer as follows: | ||
(1) An amount necessary for the payment of refunds with | ||
respect to those taxes shall be retained in the trust fund | ||
and used for those payments. | ||
(2) On July 20 and on the 20th of each month | ||
thereafter, provided that the amount requested in the | ||
annual certificate of the Chairman of the Authority filed | ||
under Section 8.25f of the State Finance Act has been | ||
appropriated for payment to the Authority, 1/8 of the local | ||
tax transfer amount, together with any cumulative | ||
deficiencies in the amounts transferred into the McCormick | ||
Place Expansion Project Fund under this subparagraph (2) | ||
during the fiscal year for which the certificate has been | ||
filed, shall be transferred from the trust fund into the | ||
McCormick Place Expansion Project Fund in the State | ||
treasury until 100% of the local tax transfer amount has | ||
been so transferred. "Local tax transfer amount" shall mean | ||
the amount requested in the annual certificate, minus the | ||
reduction amount. "Reduction amount" shall mean $41.7 | ||
million in fiscal year 2011, $36.7 million in fiscal year | ||
2012, $36.7 million in fiscal year 2013, $36.7 million in | ||
fiscal year 2014, and $31.7 million in each fiscal year | ||
thereafter until 2035 2032, provided that the reduction | ||
amount shall be reduced by (i) the amount certified by the | ||
Authority to the State Comptroller and State Treasurer | ||
under Section 8.25 of the State Finance Act, as amended, | ||
with respect to that fiscal year and (ii) in any fiscal | ||
year in which the amounts deposited in the trust fund under | ||
this Section exceed $343.3 $318.3 million, exclusive of | ||
amounts set aside for refunds and for the reserve account, | ||
one dollar for each dollar of the deposits in the trust | ||
fund above $343.3 $318.3 million with respect to that year, | ||
exclusive of amounts set aside for refunds and for the | ||
reserve account. | ||
(3) On July 20, 2010, the Comptroller shall certify to | ||
the Governor, the Treasurer, and the Chairman of the | ||
Authority the 2010 deficiency amount, which means the | ||
cumulative amount of transfers that were due from the trust | ||
fund to the McCormick Place Expansion Project Fund in | ||
fiscal years 2008, 2009, and 2010 under Section 13(g) of | ||
this Act, as it existed prior to May 27, 2010 (the | ||
effective date of Public Act 96-898), but not made. On July | ||
20, 2011 and on July 20 of each year through July 20, 2014, | ||
the Treasurer shall calculate for the previous fiscal year | ||
the surplus revenues in the trust fund and pay that amount | ||
to the Authority. On July 20, 2015 and on July 20 of each | ||
year thereafter to and including July 20, 2017, as long as | ||
bonds and notes issued under Section 13.2 or bonds and | ||
notes issued to refund those bonds and notes are | ||
outstanding, the Treasurer shall calculate for the | ||
previous fiscal year the surplus revenues in the trust fund | ||
and pay one-half of that amount to the State Treasurer for | ||
deposit into the General Revenue Fund until the 2010 | ||
deficiency amount has been paid and shall pay the balance | ||
of the surplus revenues to the Authority. On July 20, 2018 | ||
and on July 20 of each year thereafter, the Treasurer shall | ||
calculate for the previous fiscal year the surplus revenues | ||
in the trust fund and pay all of such surplus revenues to | ||
the State Treasurer for deposit into the General Revenue | ||
Fund until the 2010 deficiency amount has been paid. After | ||
the 2010 deficiency amount has been paid, the Treasurer | ||
shall pay the balance of the surplus revenues to the | ||
Authority. "Surplus revenues" means the amounts remaining | ||
in the trust fund on June 30 of the previous fiscal year | ||
(A) after the State Treasurer has set aside in the trust | ||
fund (i) amounts retained for refunds under subparagraph | ||
(1) and (ii) any amounts necessary to meet the reserve | ||
account amount and (B) after the State Treasurer has | ||
transferred from the trust fund to the General Revenue Fund | ||
100% of any post-2010 deficiency amount. "Reserve account | ||
amount" means $15 million in fiscal year 2011 and $30 | ||
million in each fiscal year thereafter. The reserve account | ||
amount shall be set aside in the trust fund and used as a | ||
reserve to be transferred to the McCormick Place Expansion | ||
Project Fund in the event the proceeds of taxes imposed | ||
under this Section 13 are not sufficient to fund the | ||
transfer required in subparagraph (2). "Post-2010 | ||
deficiency amount" means any deficiency in transfers from | ||
the trust fund to the McCormick Place Expansion Project | ||
Fund with respect to fiscal years 2011 and thereafter. It | ||
is the intention of this subparagraph (3) that no surplus | ||
revenues shall be paid to the Authority with respect to any | ||
year in which a post-2010 deficiency amount has not been | ||
satisfied by the Authority. | ||
Moneys received by the Authority as surplus revenues may be | ||
used (i) for the purposes of paying debt service on the bonds | ||
and notes issued by the Authority, including early redemption | ||
of those bonds or notes, (ii) for the purposes of repair, | ||
replacement, and improvement of the grounds, buildings, and | ||
facilities of the Authority, and (iii) for the corporate | ||
purposes of the Authority in fiscal years 2011 through 2015 in | ||
an amount not to exceed $20,000,000 annually or $80,000,000 | ||
total, which amount shall be reduced $0.75 for each dollar of | ||
the receipts of the Authority in that year from any contract | ||
entered into with respect to naming rights at McCormick Place | ||
under Section 5(m) of this Act. When bonds and notes issued | ||
under Section 13.2, or bonds or notes issued to refund those | ||
bonds and notes, are no longer outstanding, the balance in the | ||
trust fund shall be paid to the Authority.
| ||
(h) The ordinances imposing the taxes authorized by this | ||
Section shall
be repealed when bonds and notes issued under | ||
Section 13.2 or bonds and
notes issued to refund those bonds | ||
and notes are no longer outstanding.
| ||
(Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17; | ||
100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff. | ||
6-4-18; 100-863, eff. 8-14-18.)
| ||
(70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
| ||
Sec. 13.2. The McCormick Place Expansion Project Fund is | ||
created in
the State Treasury. All moneys in the McCormick | ||
Place Expansion Project
Fund are allocated to and shall be | ||
appropriated and used only for the
purposes authorized by and | ||
subject to the limitations and conditions of
this Section. | ||
Those amounts may be appropriated by law to
the Authority
for | ||
the purposes of paying the debt service requirements on all | ||
bonds and
notes, including bonds and notes issued to refund or | ||
advance
refund bonds and notes issued under this Section, | ||
Section 13.1, or issued to refund or
advance refund bonds and | ||
notes otherwise issued under this Act, (collectively
referred | ||
to as
"bonds") to be issued by the Authority under this Section | ||
in an aggregate
original principal amount (excluding the amount | ||
of any bonds and
notes issued to refund or advance refund bonds | ||
or notes issued under this
Section and Section 13.1) not to | ||
exceed $2,850,000,000 for the purposes
of
carrying out and
| ||
performing its duties and exercising its powers under this Act.
| ||
The increased debt authorization of $450,000,000 provided by | ||
Public Act 96-898 shall be used solely for the purpose of: (i) | ||
hotel construction and related necessary capital improvements; | ||
(ii) other needed capital improvements to existing facilities; | ||
and (iii) land acquisition for and construction of one | ||
multi-use facility on property bounded by East Cermak Road on | ||
the south, East 21st Street on the north, South Indiana Avenue | ||
on the west, and South Prairie Avenue on the east in the City | ||
of Chicago, Cook County, Illinois; these limitations do not | ||
apply to the increased debt authorization provided by Public | ||
Act 100-23 this amendatory Act of the 100th General Assembly. | ||
No bonds issued to refund or advance refund bonds issued under | ||
this Section may mature later than
40 years from the date of | ||
issuance of the refunding or advance refunding bonds. After the | ||
aggregate original principal
amount of
bonds authorized in this | ||
Section has been issued, the
payment of any
principal amount of | ||
such bonds does not authorize the issuance of
additional bonds | ||
(except refunding bonds). Any bonds and notes issued under this | ||
Section in any year in which there is an outstanding "post-2010 | ||
deficiency amount" as that term is defined in Section 13 (g)(3) | ||
of this Act shall provide for the payment to the State | ||
Treasurer of the amount of that deficiency. Proceeds from the | ||
sale of bonds issued pursuant to the increased debt | ||
authorization provided by Public Act 100-23 this amendatory Act | ||
of the 100th General Assembly may be used for any corporate | ||
purpose of the Authority in fiscal years 2021 and 2022 and for | ||
the payment to the State Treasurer of any unpaid amounts | ||
described in paragraph (3) of subsection (g) of Section 13 of | ||
this Act as part of the "2010 deficiency amount" or the | ||
"Post-2010 deficiency amount".
| ||
On the first day of each month commencing after July 1, | ||
1993, amounts, if
any, on deposit in the McCormick Place | ||
Expansion Project Fund shall,
subject to appropriation, be paid | ||
in full to the Authority or, upon its
direction, to the trustee | ||
or trustees for bondholders of bonds that by
their terms are | ||
payable from the moneys received from the McCormick Place
| ||
Expansion Project Fund, until an amount equal to 100% of the
| ||
aggregate amount of the principal and interest in the fiscal | ||
year,
including that pursuant to sinking fund requirements, has | ||
been so paid and
deficiencies in reserves shall have been | ||
remedied.
| ||
The State of Illinois pledges to and agrees with the | ||
holders of the bonds
of the Metropolitan Pier and Exposition | ||
Authority issued under this
Section that the State will not | ||
limit or alter the rights and powers vested
in the Authority by | ||
this Act so as to impair the terms of any contract made
by the | ||
Authority with those holders or in any way impair the rights | ||
and
remedies of those holders until the bonds, together with | ||
interest thereon,
interest on any unpaid installments of | ||
interest, and all costs and
expenses in connection with any | ||
action or proceedings by or on behalf of
those holders are | ||
fully met and discharged; provided that any increase in
the Tax | ||
Act Amounts specified in Section 3 of the Retailers' Occupation | ||
Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service | ||
Use Tax Act,
and Section 9 of the Service Occupation Tax Act | ||
required to be deposited
into the Build Illinois Bond Account | ||
in the Build Illinois Fund pursuant to
any law hereafter | ||
enacted shall not be deemed to impair the rights of such
| ||
holders so long as the increase does not result in the | ||
aggregate debt
service payable in the current or any future | ||
fiscal year of the State on
all bonds issued pursuant to the | ||
Build Illinois Bond Act and the
Metropolitan Pier and | ||
Exposition Authority Act and payable from tax
revenues | ||
specified in Section 3 of the Retailers' Occupation Tax Act,
| ||
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||
Act, and
Section 9 of the Service Occupation Tax Act exceeding | ||
33 1/3% of such tax
revenues for the most recently completed | ||
fiscal year of the State at the
time of such increase. In | ||
addition, the State pledges to and agrees with
the holders of | ||
the bonds of the Authority issued under this Section that
the | ||
State will not limit or alter the basis on which State funds | ||
are to be
paid to the Authority as provided in this Act or the | ||
use of those funds so
as to impair the terms of any such | ||
contract; provided that any increase in
the Tax Act Amounts | ||
specified in Section 3 of the Retailers' Occupation Tax
Act, | ||
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||
Act,
and Section 9 of the Service Occupation Tax Act required | ||
to be deposited
into the Build Illinois Bond Account in the | ||
Build Illinois Fund pursuant to
any law hereafter enacted shall | ||
not be deemed to impair the terms of any
such contract so long | ||
as the increase does not result in the aggregate debt
service | ||
payable in the current or any future fiscal year of the State | ||
on
all bonds issued pursuant to the Build Illinois Bond Act and | ||
the
Metropolitan Pier and Exposition Authority Act and payable | ||
from tax
revenues specified in Section 3 of the Retailers' | ||
Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of | ||
the Service Use Tax Act, and
Section 9 of the Service | ||
Occupation Tax Act exceeding 33 1/3% of such tax
revenues for | ||
the most recently completed fiscal year of the State at the
| ||
time of such increase. The Authority is authorized to include | ||
these pledges
and agreements with the State in any contract | ||
with the holders of bonds
issued under this Section.
| ||
The State shall not be liable on bonds of the Authority | ||
issued under this
Section those bonds shall not be a debt of | ||
the State, and this Act shall
not be construed as a guarantee | ||
by the State of the debts of the Authority.
The bonds shall | ||
contain a statement to this effect on the face of the bonds.
| ||
(Source: P.A. 100-23, eff. 7-6-17.)
| ||
Section 15-35. The Regional Transportation Authority Act | ||
is amended by changing Section 4.09 as follows:
| ||
(70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
| ||
Sec. 4.09. Public Transportation Fund and the Regional | ||
Transportation
Authority Occupation and Use Tax Replacement | ||
Fund.
| ||
(a)(1)
Except as otherwise provided in paragraph (4), as | ||
soon as possible after
the first day of each month, beginning | ||
July 1, 1984, upon certification of
the Department of Revenue, | ||
the Comptroller shall order transferred and the
Treasurer shall | ||
transfer from the General Revenue Fund to a special fund in the | ||
State Treasury to be known as the Public
Transportation Fund an | ||
amount equal to 25% of the net revenue, before the
deduction of | ||
the serviceman and retailer discounts pursuant to Section 9 of
| ||
the Service Occupation Tax Act and Section 3 of the Retailers' | ||
Occupation
Tax Act, realized from
any tax imposed by the | ||
Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the | ||
amounts deposited into the Regional
Transportation Authority | ||
tax fund created by Section 4.03 of this Act, from
the County | ||
and Mass Transit District Fund as provided in Section 6z-20 of
| ||
the State Finance Act and 25% of the amounts deposited into the | ||
Regional
Transportation Authority Occupation and Use Tax | ||
Replacement Fund from the
State and Local Sales Tax Reform Fund | ||
as provided in Section 6z-17 of the
State Finance Act.
On the | ||
first day of the month following the date that the Department | ||
receives revenues from increased taxes under Section 4.03(m) as | ||
authorized by Public Act 95-708, in lieu of the transfers | ||
authorized in the preceding sentence, upon certification of the | ||
Department of Revenue, the Comptroller shall order transferred | ||
and the Treasurer shall transfer from the General Revenue Fund | ||
to the Public Transportation Fund an amount equal to 25% of the | ||
net revenue, before the deduction of the serviceman and | ||
retailer discounts pursuant to Section 9 of the Service | ||
Occupation Tax Act and Section 3 of the Retailers' Occupation | ||
Tax Act, realized from (i) 80% of the proceeds of any tax | ||
imposed by the Authority at a rate of 1.25% in Cook County, | ||
(ii) 75% of the proceeds of any tax imposed by the Authority at | ||
the rate of 1% in Cook County, and (iii) one-third of the | ||
proceeds of any tax imposed by the Authority at the rate of | ||
0.75% in the Counties of DuPage, Kane, Lake, McHenry, and Will, | ||
all pursuant to Section 4.03, and 25% of the net revenue | ||
realized from any tax imposed by the Authority pursuant to | ||
Section 4.03.1, and 25% of the amounts deposited into the | ||
Regional Transportation Authority tax fund created by Section | ||
4.03 of this Act from the County and Mass Transit District Fund | ||
as provided in Section 6z-20 of the State Finance Act, and 25% | ||
of the amounts deposited into the Regional Transportation | ||
Authority Occupation and Use Tax Replacement Fund from the | ||
State and Local Sales Tax Reform Fund as provided in Section | ||
6z-17 of the State Finance Act. As used in this Section, net | ||
revenue realized for a month shall be the revenue
collected by | ||
the State pursuant to Sections 4.03 and 4.03.1 during the
| ||
previous month from within the metropolitan region, less the | ||
amount paid
out during that same month as refunds to taxpayers | ||
for overpayment of
liability in the metropolitan region under | ||
Sections 4.03 and 4.03.1. | ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this paragraph (1) of | ||
subsection (a) to be transferred by the Treasurer into the | ||
Public Transportation Fund from the General Revenue Fund shall | ||
be directly deposited into the Public Transportation Fund as | ||
the revenues are realized from the taxes indicated.
| ||
(2) Except as otherwise provided in paragraph (4), on | ||
February 1, 2009 (the first day of the month following the | ||
effective date of Public Act 95-708) and each month thereafter, | ||
upon certification by the Department of Revenue, the | ||
Comptroller shall order transferred and the Treasurer shall | ||
transfer from the General Revenue Fund to the Public | ||
Transportation Fund an amount equal to 5% of the net revenue, | ||
before the deduction of the serviceman and retailer discounts | ||
pursuant to Section 9 of the Service Occupation Tax Act and | ||
Section 3 of the Retailers' Occupation Tax Act, realized from | ||
any tax imposed by the Authority pursuant to Sections 4.03 and | ||
4.03.1 and certified by the Department of Revenue under Section | ||
4.03(n) of this Act to be paid to the Authority and 5% of the | ||
amounts deposited into the Regional Transportation Authority | ||
tax fund created by Section 4.03 of this Act from the County | ||
and Mass Transit District Fund as provided in Section 6z-20 of | ||
the State Finance Act, and 5% of the amounts deposited into the | ||
Regional Transportation Authority Occupation and Use Tax | ||
Replacement Fund from the State and Local Sales Tax Reform Fund | ||
as provided in Section 6z-17 of the State Finance Act, and 5% | ||
of the revenue realized by the Chicago Transit Authority as | ||
financial assistance from the City of Chicago from the proceeds | ||
of any tax imposed by the City of Chicago under Section 8-3-19 | ||
of the Illinois Municipal Code.
| ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this paragraph (2) of | ||
subsection (a) to be transferred by the Treasurer into the | ||
Public Transportation Fund from the General Revenue Fund shall | ||
be directly deposited into the Public Transportation Fund as | ||
the revenues are realized from the taxes indicated. | ||
(3) Except as otherwise provided in paragraph (4), as soon | ||
as possible after the first day of January, 2009 and each month | ||
thereafter, upon certification of the Department of Revenue | ||
with respect to the taxes collected under Section 4.03, the | ||
Comptroller shall order transferred and the Treasurer shall | ||
transfer from the General Revenue Fund to the Public | ||
Transportation Fund an amount equal to 25% of the net revenue, | ||
before the deduction of the serviceman and retailer discounts | ||
pursuant to Section 9 of the Service Occupation Tax Act and | ||
Section 3 of the Retailers' Occupation Tax Act, realized from | ||
(i) 20% of the proceeds of any tax imposed by the Authority at | ||
a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any | ||
tax imposed by the Authority at the rate of 1% in Cook County, | ||
and (iii) one-third of the proceeds of any tax imposed by the | ||
Authority at the rate of 0.75% in the Counties of DuPage, Kane, | ||
Lake, McHenry, and Will, all pursuant to Section 4.03, and the | ||
Comptroller shall order transferred and the Treasurer shall | ||
transfer from the General Revenue Fund to the Public | ||
Transportation Fund (iv) an amount equal to 25% of the revenue | ||
realized by the Chicago Transit Authority as financial | ||
assistance from the City of Chicago from the proceeds of any | ||
tax imposed by the City of Chicago under Section 8-3-19 of the | ||
Illinois Municipal Code.
| ||
Notwithstanding any provision of law to the contrary, | ||
beginning on July 6, 2017 (the effective date of Public Act | ||
100-23), those amounts required under this paragraph (3) of | ||
subsection (a) to be transferred by the Treasurer into the | ||
Public Transportation Fund from the General Revenue Fund shall | ||
be directly deposited into the Public Transportation Fund as | ||
the revenues are realized from the taxes indicated. | ||
(4) Notwithstanding any provision of law to the contrary, | ||
of the transfers to be made under paragraphs (1), (2), and (3) | ||
of this subsection (a) from the General Revenue Fund to the | ||
Public Transportation Fund, the first $150,000,000 that would | ||
have otherwise been transferred from the General Revenue Fund | ||
shall be transferred from the Road Fund. The remaining balance | ||
of such transfers shall be made from the General Revenue Fund. | ||
(5) (Blank). | ||
(6) (Blank). | ||
(7) For State fiscal year 2020 only, notwithstanding any | ||
provision of law to the contrary, the total amount of revenue | ||
and deposits under this Section attributable to revenues | ||
realized during State fiscal year 2020 shall be reduced by 5%. | ||
(8) For State fiscal year 2021 only, notwithstanding any | ||
provision of law to the contrary, the total amount of revenue | ||
and deposits under this Section attributable to revenues | ||
realized during State fiscal year 2021 shall be reduced by 5%.
| ||
(b)(1) All moneys deposited in the Public Transportation | ||
Fund and the
Regional Transportation Authority Occupation and | ||
Use Tax Replacement Fund,
whether deposited pursuant to this | ||
Section or otherwise, are allocated to
the Authority, except | ||
for amounts appropriated to the Office of the Executive | ||
Inspector General as authorized by subsection (h) of Section | ||
4.03.3 and amounts transferred to the Audit Expense Fund | ||
pursuant to Section 6z-27 of the State Finance Act. The | ||
Comptroller, as soon as
possible after each monthly transfer | ||
provided in this Section and after
each deposit into the Public | ||
Transportation Fund, shall order the Treasurer
to pay to the | ||
Authority out of the Public Transportation Fund the amount so
| ||
transferred or deposited. Any Additional State Assistance and | ||
Additional Financial Assistance paid to the Authority under | ||
this Section shall be expended by the Authority for its | ||
purposes as provided in this Act. The balance of the amounts | ||
paid to the Authority from the Public Transportation Fund shall | ||
be expended by the Authority as provided in Section 4.03.3. The
| ||
Comptroller,
as soon as possible after each deposit into the | ||
Regional Transportation
Authority Occupation and Use Tax | ||
Replacement Fund provided in this Section
and Section 6z-17 of | ||
the State Finance Act, shall order the Treasurer
to pay to the | ||
Authority out of the Regional Transportation Authority
| ||
Occupation and Use Tax Replacement Fund the amount so | ||
deposited. Such
amounts paid to the Authority may be expended | ||
by it for its purposes as
provided in this Act. The provisions | ||
directing the distributions from the Public Transportation | ||
Fund and the Regional Transportation Authority Occupation and | ||
Use Tax Replacement Fund provided for in this Section shall | ||
constitute an irrevocable and continuing appropriation of all | ||
amounts as provided herein. The State Treasurer and State | ||
Comptroller are hereby authorized and directed to make | ||
distributions as provided in this Section. (2) Provided, | ||||||||||||||||||||
however, no moneys deposited under subsection (a)
of this | ||||||||||||||||||||
Section shall be paid from the Public Transportation
Fund to | ||||||||||||||||||||
the Authority or its assignee for any fiscal year until the | ||||||||||||||||||||
Authority has certified to
the Governor, the Comptroller, and | ||||||||||||||||||||
the Mayor of the City of Chicago that it
has adopted for that | ||||||||||||||||||||
fiscal year an Annual Budget and Two-Year Financial Plan
| ||||||||||||||||||||
meeting the
requirements in Section 4.01(b).
| ||||||||||||||||||||
(c) In recognition of the efforts of the Authority to | ||||||||||||||||||||
enhance the mass
transportation facilities under its control, | ||||||||||||||||||||
the State shall provide
financial assistance ("Additional | ||||||||||||||||||||
State Assistance") in excess of the
amounts transferred to the | ||||||||||||||||||||
Authority from the General Revenue Fund under
subsection (a) of | ||||||||||||||||||||
this Section. Additional State Assistance shall be
calculated | ||||||||||||||||||||
as provided in
subsection (d), but shall in no event exceed the | ||||||||||||||||||||
following
specified amounts with respect to the following State | ||||||||||||||||||||
fiscal years:
| ||||||||||||||||||||
| ||||||||||||||||||||
| ||||||||||||||||
(c-5) The State shall provide financial assistance | ||||||||||||||||
("Additional Financial
Assistance") in addition to the | ||||||||||||||||
Additional State Assistance provided by
subsection (c) and the | ||||||||||||||||
amounts transferred to the Authority from the General
Revenue | ||||||||||||||||
Fund under subsection (a) of this Section. Additional Financial
| ||||||||||||||||
Assistance provided by this subsection shall be calculated as | ||||||||||||||||
provided in
subsection (d), but shall in no event exceed the | ||||||||||||||||
following specified amounts
with respect to the following State | ||||||||||||||||
fiscal years:
| ||||||||||||||||
| ||||||||||||||||
(d) Beginning with State fiscal year 1990 and continuing | ||||||||||||||||
for each
State fiscal year thereafter, the Authority shall | ||||||||||||||||
annually certify to the
State Comptroller and State Treasurer, | ||||||||||||||||
separately with respect to each of
subdivisions (g)(2) and | ||||||||||||||||
(g)(3) of Section 4.04 of this Act, the following
amounts:
| ||||||||||||||||
(1) The amount necessary and required, during the State | ||||||||||||||||
fiscal year with
respect to which the certification is | ||||||||||||||||
made, to pay its obligations for debt
service on all | ||||||||||||||||
outstanding bonds or notes issued by the Authority under | ||||||||||||||||
subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.
| ||
(2) An estimate of the amount necessary and required to | ||
pay its
obligations for debt service for any bonds or notes | ||
which the Authority anticipates it
will issue under | ||
subdivisions (g)(2) and (g)(3) of Section 4.04 during
that | ||
State fiscal year.
| ||
(3) Its debt service savings during the preceding State | ||
fiscal year
from refunding or advance refunding of bonds or | ||
notes issued under subdivisions
(g)(2) and (g)(3) of | ||
Section 4.04.
| ||
(4) The amount of interest, if any, earned by the | ||
Authority during the
previous State fiscal year on the | ||
proceeds of bonds or notes issued pursuant to
subdivisions | ||
(g)(2) and (g)(3) of Section 4.04, other than refunding or | ||
advance
refunding bonds or notes.
| ||
The certification shall include a specific
schedule of debt | ||
service payments, including the date and amount of each
payment | ||
for all outstanding bonds or notes and an estimated schedule of
| ||
anticipated debt service for all bonds and notes it intends to | ||
issue, if any,
during that State fiscal year, including the | ||
estimated date and estimated
amount of each payment.
| ||
Immediately upon the issuance of bonds for which an | ||
estimated schedule
of debt service payments was prepared, the | ||
Authority shall file an amended
certification with respect to | ||
item (2) above, to specify the actual
schedule of debt service | ||
payments, including the date and amount of each
payment, for | ||
the remainder of the State fiscal year.
| ||
On the first day of each month of the
State fiscal year in | ||
which there are bonds outstanding with respect to which
the | ||
certification is made, the State Comptroller shall order | ||
transferred and
the State Treasurer shall transfer from the | ||
Road Fund to the
Public Transportation Fund the Additional | ||
State Assistance and Additional
Financial Assistance in an | ||
amount equal to the aggregate of
(i) one-twelfth of the sum of | ||
the amounts certified under items
(1) and (3) above less the | ||
amount certified under item (4) above, plus
(ii)
the amount | ||
required to pay debt service on bonds and notes
issued during | ||
the fiscal year, if any, divided by the number of months
| ||
remaining in the fiscal year after the date of issuance, or | ||
some smaller
portion as may be necessary under subsection (c)
| ||
or (c-5) of this Section for the relevant State fiscal year, | ||
plus
(iii) any cumulative deficiencies in transfers for prior | ||
months,
until an amount equal to the
sum of the amounts | ||
certified under items (1) and (3) above,
plus the actual debt | ||
service certified under item (2) above,
less the amount | ||
certified under item (4) above,
has been transferred; except | ||
that these transfers are subject to the
following limits:
| ||
(A) In no event shall the total transfers in any State | ||
fiscal
year relating to outstanding bonds and notes issued | ||
by the Authority under
subdivision (g)(2) of Section 4.04 | ||
exceed the lesser of the annual maximum
amount specified in | ||
subsection (c) or the sum of the amounts
certified under | ||
items (1) and (3) above,
plus the actual debt service | ||
certified under item (2) above,
less the amount certified | ||
under item
(4) above, with respect to those bonds and | ||
notes.
| ||
(B) In no event shall the total transfers in any State | ||
fiscal year
relating to outstanding bonds and notes issued | ||
by the Authority under
subdivision (g)(3) of Section 4.04 | ||
exceed the lesser | ||