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91_HB4746
LRB9114809SMcdA
1 AN ACT in relation to coal.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 1. Short title. This Act may be cited as the
5 Illinois Coal Mining and Coal Development Act.
6 Section 5. Definitions. For the purposes of this Act:
7 "Agency" means the Illinois Environmental Protection
8 Agency.
9 "Fund" means the Coal Mining and Coal Development Fund.
10 "Generating unit" means any coal-fired electricity
11 generating facility with a nameplate capacity of 15 megawatts
12 or greater used primarily to generate electricity for sale.
13 "Qualified personnel" means employees who install,
14 operate, and maintain generation, transmission, or
15 distribution facilities within the State and have the
16 requisite knowledge, skills, and competence to perform those
17 functions in a safe and responsible manner in order to
18 provide safe and reliable service.
19 Section 10. Illinois Coal Mining and Coal Development
20 Board.
21 (a) The Illinois Coal Mining and Coal Development Board
22 is established as an advisory board to the Agency. The Board
23 shall be composed of the following 14 voting members: 2
24 members of the General Assembly appointed by the Speaker of
25 the House of Representatives, 2 members of the General
26 Assembly appointed by the Minority Leader of the House of
27 Representatives; 2 members of the General Assembly appointed
28 by the President of the Senate, 2 members of the General
29 Assembly appointed by the Minority Leader of the Senate; 2
30 members appointed by the Governor; 1 member selected by the
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1 International Brotherhood of Electric Workers; 1 member
2 selected by the United Mine Workers; 1 member selected by the
3 Illinois Coal Association; and 1 member selected by the
4 Illinois Environmental Council. The Governor shall select 1
5 of the 14 Board members to serve as Chair pending the first
6 election of officers by Board members.
7 The members appointed by the Governor shall serve for
8 terms of 4 years, unless otherwise provided in this
9 subsection. The initial terms of original appointees shall
10 expire on January 15, 2005. The term of the members
11 appointed by the Governor to fill a vacancy created on
12 January 15, 2005, shall expire on January 15, 2009. The
13 terms of the members appointed by the Governor to fill a
14 vacancy created on January 15, 2009, shall expire on January
15 15, 2013 or January 15, 2017, as determined by the Governor.
16 A member appointed by a legislative leader shall serve a
17 term of 5 years, unless otherwise provided in this
18 subsection. The initial term of a member appointed by a
19 legislative leader shall expire on January 15, 2006. The
20 term of a member appointed by a legislative leader to fill a
21 vacancy created on January 15, 2006, shall expire on January
22 15, 2011 or January 15, 2017, as determined by the
23 legislative leader.
24 The members chosen by the International Brotherhood of
25 Electrical Workers, United Mine Workers, Illinois Coal
26 Association, and Illinois Environmental Council shall serve
27 for terms of 6 years. The initial terms of original
28 appointees shall expire on January 15, 2007. The term of a
29 member chosen by the International Brotherhood of Electrical
30 Workers, United Mine Workers, Illinois Coal Association, or
31 Illinois Environmental Council to fill a vacancy created on
32 January 15, 2007 shall expire as follows: 2 on January 15,
33 2013 and 2 on January 15, 2017, as determined by lot.
34 A Board member appointed by the Speaker of the House of
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1 Representatives, the Minority Leader of the House of
2 Representatives, the President of the Senate, or the Minority
3 Leader of the Senate shall not receive compensation. All
4 other Board members shall be entitled to compensation for
5 their services not to exceed $25,000 annually. All Board
6 members shall be entitled to reimbursement for reasonable
7 expenses incurred in the performance of their duties as Board
8 members.
9 The Board shall meet at least annually or at the call of
10 the Chair for a meeting of the Board. At any time, a
11 majority of the Board may petition the Chair for a meeting of
12 the Board. Eight members of the Board shall constitute a
13 quorum.
14 (b) The Board shall provide advice and make
15 recommendations on the following Agency powers and duties:
16 (1) To develop a program to increase the
17 utilization of Illinois coal.
18 (2) To approve projects and funding for
19 architectural and technical planning and installation of
20 sulfur dioxide and nitrogen emission control systems for
21 coal-fired electric generating units located in Illinois,
22 if the owner of the generating unit receiving the funding
23 agrees to:
24 (A) burn Illinois coal to generate
25 electricity, and
26 (B) employ qualified personal to install,
27 operate, and maintain generation, transmission, or
28 distribution facilities within the State.
29 (3) To cooperate to the fullest extent possible
30 with State and federal agencies and departments,
31 independent organizations, and other interested groups,
32 public and private, for the purposes of promoting
33 Illinois coal resources.
34 (4) To submit an annual report to the Governor and
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1 the General Assembly outlining the progress and
2 accomplishments made in the year, providing an annual
3 accounting of funds received and disbursed, and reviewing
4 the status of the program.
5 (5) To adopt, amend, and repeal rules, regulations,
6 and bylaws governing the Board's organization and conduct
7 of business.
8 (6) To authorize the expenditure of moneys for coal
9 mining and coal development projects from the Coal Mining
10 and Coal Development Fund.
11 (7) To develop strategies and to propose policies
12 to promote environmentally responsible uses of Illinois
13 coal for meeting electric power supply requirements and
14 for other purposes.
15 Section 15. Rules. The Illinois Environmental Protection
16 Agency is authorized to promulgate rules to implement the
17 provisions of this Act.
18 Section 20. Bonds. The State of Illinois is authorized
19 to issue, sell, and provide for the retirement of general
20 obligation bonds of the State of Illinois in the aggregate
21 principal amount of $500,000,000, hereinafter called "Bonds",
22 for the purposes of architectural and technical planning and
23 installation of sulfur dioxide and nitrogen oxide emission
24 control systems for coal-fired electricity generating units.
25 Section 25. Bond proceeds. The proceeds of the bonds
26 shall be deposited into a separate fund known as the Coal
27 Mining and Coal Development Fund, which is hereby created.
28 Section 30. Expenditure of Funds. At all times, the
29 proceeds from the sale of Bonds are subject to appropriation
30 by the General Assembly and may be expended in such amounts
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1 and at such times as the Illinois Environmental Protection
2 Agency may deem necessary or desirable for the purposes of
3 this Act.
4 Section 35. The Illinois Coal and Energy Development
5 Bond Act is amended by changing Section 6 as follows:
6 (20 ILCS 1110/6) (from Ch. 96 1/2, par. 4106)
7 Sec. 6. The Department of Commerce and Community Affairs
8 is authorized to use $120,000,000 for the purposes specified
9 in this Act. These funds shall be expended only for a grant
10 to the owner of a generating station located in Illinois and
11 having at least three coal-fired generating units with
12 accredited summer capacity greater than 500 megawatts each at
13 such generating station as specifically authorized by this
14 paragraph. Notwithstanding any of the other provisions of
15 this Act, in considering the approval of projects to be
16 funded under this Act, the Department of Commerce and
17 Community Affairs shall give special consideration to
18 projects which are designed to remove sulfur and other
19 pollutants in the preparation and utilization of coal, and in
20 the use and operation of electric utility generating plants
21 and industrial facilities which utilize Illinois coal as
22 their primary source of fuel. The Department of Commerce and
23 Community Affairs is directed to enter into a contract with
24 the owner of a generating station located in Illinois and
25 having at least three coal-fired generating units with
26 accredited summer capability greater than 500 megawatts each
27 at such generating station for a grant of $35,000,000 to be
28 made by the State of Illinois to such owner to be used to pay
29 costs of designing, acquiring, constructing, installing and
30 testing facilities to reduce sulfur dioxide emissions at one
31 such generating unit to allow that unit to meet the
32 requirements of the Federal Clean Air Act Amendments of 1990
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1 (P.L. 101-549) while continuing to use coal mined in Illinois
2 as its source of fuel.
3 (Source: P.A. 91-583, eff. 1-1-00.)
4 Section 40. The State Finance Act is amended by adding
5 Section 5.541 as follows:
6 (30 ILCS 105/5.541 new)
7 Sec. 5.541. The Coal Mining and Coal Development Fund.
8 Section 45. The General Obligation Bond Act is amended
9 by changing Section 2 as follows:
10 (30 ILCS 330/2) (from Ch. 127, par. 652)
11 Sec. 2. Authorization for Bonds. The State of Illinois
12 is authorized to issue, sell and provide for the retirement
13 of General Obligation Bonds of the State of Illinois for the
14 categories and specific purposes expressed in Sections 2
15 through 8 of this Act, in the total amount of $14,697,632,592
16 $14,197,632,592.
17 The bonds authorized in this Section 2 and in Section 16
18 of this Act are herein called "Bonds".
19 Of the total amount of Bonds authorized in this Act, up
20 to $2,200,000,000 in aggregate original principal amount may
21 be issued and sold in accordance with the Baccalaureate
22 Savings Act in the form of General Obligation College Savings
23 Bonds.
24 Of the total amount of Bonds authorized in this Act, up
25 to $300,000,000 in aggregate original principal amount may be
26 issued and sold in accordance with the Retirement Savings Act
27 in the form of General Obligation Retirement Savings Bonds.
28 The issuance and sale of Bonds pursuant to the General
29 Obligation Bond Act is an economical and efficient method of
30 financing the capital needs of the State. This Act will
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1 permit the issuance of a multi-purpose General Obligation
2 Bond with uniform terms and features. This will not only
3 lower the cost of registration but also reduce the overall
4 cost of issuing debt by improving the marketability of
5 Illinois General Obligation Bonds.
6 (Source: P.A. 90-1, eff. 2-20-97; 90-8, eff. 12-8-97; 90-549,
7 eff. 12-8-97; 90-586, eff. 6-4-98; 91-39, eff. 6-15-99;
8 91-53, eff 6-30-99; 91-710, eff. 5-17-00.)
9 (30 ILCS 330/7) (from Ch. 127, par. 657)
10 Sec. 7. Coal and Energy Development. The amount of
11 $163,200,000 is authorized to be used by the Department of
12 Commerce and Community Affairs for coal and energy
13 development purposes, pursuant to Sections 2, 3 and 3.1 of
14 the Illinois Coal and Energy Development Bond Act, and for
15 the purposes specified in Section 8.1 of the Energy
16 Conservation and Coal Development Act. Of this amount
17 $115,000,000 is for the specific purposes of acquisition,
18 development, construction, reconstruction, improvement,
19 financing, architectural and technical planning and
20 installation of capital facilities consisting of buildings,
21 structures, durable equipment, and land for the purpose of
22 capital development of coal resources within the State and
23 for the purposes specified in Section 8.1 of the Energy
24 Conservation and Coal Development Act, $35,000,000 is for the
25 purposes specified in Section 8.1 of the Energy Conservation
26 and Coal Development Act, and making a grant to the owner of
27 a generating station located in Illinois and having at least
28 three coal-fired generating units with accredited summer
29 capability greater than 500 megawatts each at such generating
30 station as provided in Section 6 of that Bond Act and
31 $13,200,000 is for research, development and demonstration of
32 forms of energy other than that derived from coal, either on
33 or off State property.
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1 The amount of $500,000,000 is authorized to be used by
2 the Environmental Protection Agency for the purposes stated
3 in subsection (b) of Section 3 of the Coal Mining and Coal
4 Development Act.
5 (Source: P.A. 89-445, eff. 2-7-96; 90-312, eff. 8-1-97;
6 90-549, eff. 12-8-97.)
7 Section 50. The Use Tax Act is amended by changing
8 Section 9 as follows:
9 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
10 Sec. 9. Except as to motor vehicles, watercraft,
11 aircraft, and trailers that are required to be registered
12 with an agency of this State, each retailer required or
13 authorized to collect the tax imposed by this Act shall pay
14 to the Department the amount of such tax (except as otherwise
15 provided) at the time when he is required to file his return
16 for the period during which such tax was collected, less a
17 discount of 2.1% prior to January 1, 1990, and 1.75% on and
18 after January 1, 1990, or $5 per calendar year, whichever is
19 greater, which is allowed to reimburse the retailer for
20 expenses incurred in collecting the tax, keeping records,
21 preparing and filing returns, remitting the tax and supplying
22 data to the Department on request. In the case of retailers
23 who report and pay the tax on a transaction by transaction
24 basis, as provided in this Section, such discount shall be
25 taken with each such tax remittance instead of when such
26 retailer files his periodic return. A retailer need not
27 remit that part of any tax collected by him to the extent
28 that he is required to remit and does remit the tax imposed
29 by the Retailers' Occupation Tax Act, with respect to the
30 sale of the same property.
31 Where such tangible personal property is sold under a
32 conditional sales contract, or under any other form of sale
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1 wherein the payment of the principal sum, or a part thereof,
2 is extended beyond the close of the period for which the
3 return is filed, the retailer, in collecting the tax (except
4 as to motor vehicles, watercraft, aircraft, and trailers that
5 are required to be registered with an agency of this State),
6 may collect for each tax return period, only the tax
7 applicable to that part of the selling price actually
8 received during such tax return period.
9 Except as provided in this Section, on or before the
10 twentieth day of each calendar month, such retailer shall
11 file a return for the preceding calendar month. Such return
12 shall be filed on forms prescribed by the Department and
13 shall furnish such information as the Department may
14 reasonably require.
15 The Department may require returns to be filed on a
16 quarterly basis. If so required, a return for each calendar
17 quarter shall be filed on or before the twentieth day of the
18 calendar month following the end of such calendar quarter.
19 The taxpayer shall also file a return with the Department for
20 each of the first two months of each calendar quarter, on or
21 before the twentieth day of the following calendar month,
22 stating:
23 1. The name of the seller;
24 2. The address of the principal place of business
25 from which he engages in the business of selling tangible
26 personal property at retail in this State;
27 3. The total amount of taxable receipts received by
28 him during the preceding calendar month from sales of
29 tangible personal property by him during such preceding
30 calendar month, including receipts from charge and time
31 sales, but less all deductions allowed by law;
32 4. The amount of credit provided in Section 2d of
33 this Act;
34 5. The amount of tax due;
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1 5-5. The signature of the taxpayer; and
2 6. Such other reasonable information as the
3 Department may require.
4 If a taxpayer fails to sign a return within 30 days after
5 the proper notice and demand for signature by the Department,
6 the return shall be considered valid and any amount shown to
7 be due on the return shall be deemed assessed.
8 Beginning October 1, 1993, a taxpayer who has an average
9 monthly tax liability of $150,000 or more shall make all
10 payments required by rules of the Department by electronic
11 funds transfer. Beginning October 1, 1994, a taxpayer who has
12 an average monthly tax liability of $100,000 or more shall
13 make all payments required by rules of the Department by
14 electronic funds transfer. Beginning October 1, 1995, a
15 taxpayer who has an average monthly tax liability of $50,000
16 or more shall make all payments required by rules of the
17 Department by electronic funds transfer. Beginning October 1,
18 2000, a taxpayer who has an annual tax liability of $200,000
19 or more shall make all payments required by rules of the
20 Department by electronic funds transfer. The term "annual
21 tax liability" shall be the sum of the taxpayer's liabilities
22 under this Act, and under all other State and local
23 occupation and use tax laws administered by the Department,
24 for the immediately preceding calendar year. The term
25 "average monthly tax liability" means the sum of the
26 taxpayer's liabilities under this Act, and under all other
27 State and local occupation and use tax laws administered by
28 the Department, for the immediately preceding calendar year
29 divided by 12.
30 Before August 1 of each year beginning in 1993, the
31 Department shall notify all taxpayers required to make
32 payments by electronic funds transfer. All taxpayers required
33 to make payments by electronic funds transfer shall make
34 those payments for a minimum of one year beginning on October
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1 1.
2 Any taxpayer not required to make payments by electronic
3 funds transfer may make payments by electronic funds transfer
4 with the permission of the Department.
5 All taxpayers required to make payment by electronic
6 funds transfer and any taxpayers authorized to voluntarily
7 make payments by electronic funds transfer shall make those
8 payments in the manner authorized by the Department.
9 The Department shall adopt such rules as are necessary to
10 effectuate a program of electronic funds transfer and the
11 requirements of this Section.
12 Before October 1, 2000, if the taxpayer's average monthly
13 tax liability to the Department under this Act, the
14 Retailers' Occupation Tax Act, the Service Occupation Tax
15 Act, the Service Use Tax Act was $10,000 or more during the
16 preceding 4 complete calendar quarters, he shall file a
17 return with the Department each month by the 20th day of the
18 month next following the month during which such tax
19 liability is incurred and shall make payments to the
20 Department on or before the 7th, 15th, 22nd and last day of
21 the month during which such liability is incurred. On and
22 after October 1, 2000, if the taxpayer's average monthly tax
23 liability to the Department under this Act, the Retailers'
24 Occupation Tax Act, the Service Occupation Tax Act, and the
25 Service Use Tax Act was $20,000 or more during the preceding
26 4 complete calendar quarters, he shall file a return with the
27 Department each month by the 20th day of the month next
28 following the month during which such tax liability is
29 incurred and shall make payment to the Department on or
30 before the 7th, 15th, 22nd and last day of the month during
31 which such liability is incurred. If the month during which
32 such tax liability is incurred began prior to January 1,
33 1985, each payment shall be in an amount equal to 1/4 of the
34 taxpayer's actual liability for the month or an amount set by
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1 the Department not to exceed 1/4 of the average monthly
2 liability of the taxpayer to the Department for the preceding
3 4 complete calendar quarters (excluding the month of highest
4 liability and the month of lowest liability in such 4 quarter
5 period). If the month during which such tax liability is
6 incurred begins on or after January 1, 1985, and prior to
7 January 1, 1987, each payment shall be in an amount equal to
8 22.5% of the taxpayer's actual liability for the month or
9 27.5% of the taxpayer's liability for the same calendar month
10 of the preceding year. If the month during which such tax
11 liability is incurred begins on or after January 1, 1987, and
12 prior to January 1, 1988, each payment shall be in an amount
13 equal to 22.5% of the taxpayer's actual liability for the
14 month or 26.25% of the taxpayer's liability for the same
15 calendar month of the preceding year. If the month during
16 which such tax liability is incurred begins on or after
17 January 1, 1988, and prior to January 1, 1989, or begins on
18 or after January 1, 1996, each payment shall be in an amount
19 equal to 22.5% of the taxpayer's actual liability for the
20 month or 25% of the taxpayer's liability for the same
21 calendar month of the preceding year. If the month during
22 which such tax liability is incurred begins on or after
23 January 1, 1989, and prior to January 1, 1996, each payment
24 shall be in an amount equal to 22.5% of the taxpayer's actual
25 liability for the month or 25% of the taxpayer's liability
26 for the same calendar month of the preceding year or 100% of
27 the taxpayer's actual liability for the quarter monthly
28 reporting period. The amount of such quarter monthly
29 payments shall be credited against the final tax liability of
30 the taxpayer's return for that month. Before October 1,
31 2000, once applicable, the requirement of the making of
32 quarter monthly payments to the Department shall continue
33 until such taxpayer's average monthly liability to the
34 Department during the preceding 4 complete calendar quarters
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1 (excluding the month of highest liability and the month of
2 lowest liability) is less than $9,000, or until such
3 taxpayer's average monthly liability to the Department as
4 computed for each calendar quarter of the 4 preceding
5 complete calendar quarter period is less than $10,000.
6 However, if a taxpayer can show the Department that a
7 substantial change in the taxpayer's business has occurred
8 which causes the taxpayer to anticipate that his average
9 monthly tax liability for the reasonably foreseeable future
10 will fall below the $10,000 threshold stated above, then such
11 taxpayer may petition the Department for change in such
12 taxpayer's reporting status. On and after October 1, 2000,
13 once applicable, the requirement of the making of quarter
14 monthly payments to the Department shall continue until such
15 taxpayer's average monthly liability to the Department during
16 the preceding 4 complete calendar quarters (excluding the
17 month of highest liability and the month of lowest liability)
18 is less than $19,000 or until such taxpayer's average monthly
19 liability to the Department as computed for each calendar
20 quarter of the 4 preceding complete calendar quarter period
21 is less than $20,000. However, if a taxpayer can show the
22 Department that a substantial change in the taxpayer's
23 business has occurred which causes the taxpayer to anticipate
24 that his average monthly tax liability for the reasonably
25 foreseeable future will fall below the $20,000 threshold
26 stated above, then such taxpayer may petition the Department
27 for a change in such taxpayer's reporting status. The
28 Department shall change such taxpayer's reporting status
29 unless it finds that such change is seasonal in nature and
30 not likely to be long term. If any such quarter monthly
31 payment is not paid at the time or in the amount required by
32 this Section, then the taxpayer shall be liable for penalties
33 and interest on the difference between the minimum amount due
34 and the amount of such quarter monthly payment actually and
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1 timely paid, except insofar as the taxpayer has previously
2 made payments for that month to the Department in excess of
3 the minimum payments previously due as provided in this
4 Section. The Department shall make reasonable rules and
5 regulations to govern the quarter monthly payment amount and
6 quarter monthly payment dates for taxpayers who file on other
7 than a calendar monthly basis.
8 If any such payment provided for in this Section exceeds
9 the taxpayer's liabilities under this Act, the Retailers'
10 Occupation Tax Act, the Service Occupation Tax Act and the
11 Service Use Tax Act, as shown by an original monthly return,
12 the Department shall issue to the taxpayer a credit
13 memorandum no later than 30 days after the date of payment,
14 which memorandum may be submitted by the taxpayer to the
15 Department in payment of tax liability subsequently to be
16 remitted by the taxpayer to the Department or be assigned by
17 the taxpayer to a similar taxpayer under this Act, the
18 Retailers' Occupation Tax Act, the Service Occupation Tax Act
19 or the Service Use Tax Act, in accordance with reasonable
20 rules and regulations to be prescribed by the Department,
21 except that if such excess payment is shown on an original
22 monthly return and is made after December 31, 1986, no credit
23 memorandum shall be issued, unless requested by the taxpayer.
24 If no such request is made, the taxpayer may credit such
25 excess payment against tax liability subsequently to be
26 remitted by the taxpayer to the Department under this Act,
27 the Retailers' Occupation Tax Act, the Service Occupation Tax
28 Act or the Service Use Tax Act, in accordance with reasonable
29 rules and regulations prescribed by the Department. If the
30 Department subsequently determines that all or any part of
31 the credit taken was not actually due to the taxpayer, the
32 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
33 by 2.1% or 1.75% of the difference between the credit taken
34 and that actually due, and the taxpayer shall be liable for
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1 penalties and interest on such difference.
2 If the retailer is otherwise required to file a monthly
3 return and if the retailer's average monthly tax liability to
4 the Department does not exceed $200, the Department may
5 authorize his returns to be filed on a quarter annual basis,
6 with the return for January, February, and March of a given
7 year being due by April 20 of such year; with the return for
8 April, May and June of a given year being due by July 20 of
9 such year; with the return for July, August and September of
10 a given year being due by October 20 of such year, and with
11 the return for October, November and December of a given year
12 being due by January 20 of the following year.
13 If the retailer is otherwise required to file a monthly
14 or quarterly return and if the retailer's average monthly tax
15 liability to the Department does not exceed $50, the
16 Department may authorize his returns to be filed on an annual
17 basis, with the return for a given year being due by January
18 20 of the following year.
19 Such quarter annual and annual returns, as to form and
20 substance, shall be subject to the same requirements as
21 monthly returns.
22 Notwithstanding any other provision in this Act
23 concerning the time within which a retailer may file his
24 return, in the case of any retailer who ceases to engage in a
25 kind of business which makes him responsible for filing
26 returns under this Act, such retailer shall file a final
27 return under this Act with the Department not more than one
28 month after discontinuing such business.
29 In addition, with respect to motor vehicles, watercraft,
30 aircraft, and trailers that are required to be registered
31 with an agency of this State, every retailer selling this
32 kind of tangible personal property shall file, with the
33 Department, upon a form to be prescribed and supplied by the
34 Department, a separate return for each such item of tangible
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1 personal property which the retailer sells, except that if,
2 in the same transaction, (i) a retailer of aircraft,
3 watercraft, motor vehicles or trailers transfers more than
4 one aircraft, watercraft, motor vehicle or trailer to another
5 aircraft, watercraft, motor vehicle or trailer retailer for
6 the purpose of resale or (ii) a retailer of aircraft,
7 watercraft, motor vehicles, or trailers transfers more than
8 one aircraft, watercraft, motor vehicle, or trailer to a
9 purchaser for use as a qualifying rolling stock as provided
10 in Section 3-55 of this Act, then that seller may report the
11 transfer of all the aircraft, watercraft, motor vehicles or
12 trailers involved in that transaction to the Department on
13 the same uniform invoice-transaction reporting return form.
14 For purposes of this Section, "watercraft" means a Class 2,
15 Class 3, or Class 4 watercraft as defined in Section 3-2 of
16 the Boat Registration and Safety Act, a personal watercraft,
17 or any boat equipped with an inboard motor.
18 The transaction reporting return in the case of motor
19 vehicles or trailers that are required to be registered with
20 an agency of this State, shall be the same document as the
21 Uniform Invoice referred to in Section 5-402 of the Illinois
22 Vehicle Code and must show the name and address of the
23 seller; the name and address of the purchaser; the amount of
24 the selling price including the amount allowed by the
25 retailer for traded-in property, if any; the amount allowed
26 by the retailer for the traded-in tangible personal property,
27 if any, to the extent to which Section 2 of this Act allows
28 an exemption for the value of traded-in property; the balance
29 payable after deducting such trade-in allowance from the
30 total selling price; the amount of tax due from the retailer
31 with respect to such transaction; the amount of tax collected
32 from the purchaser by the retailer on such transaction (or
33 satisfactory evidence that such tax is not due in that
34 particular instance, if that is claimed to be the fact); the
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1 place and date of the sale; a sufficient identification of
2 the property sold; such other information as is required in
3 Section 5-402 of the Illinois Vehicle Code, and such other
4 information as the Department may reasonably require.
5 The transaction reporting return in the case of
6 watercraft and aircraft must show the name and address of the
7 seller; the name and address of the purchaser; the amount of
8 the selling price including the amount allowed by the
9 retailer for traded-in property, if any; the amount allowed
10 by the retailer for the traded-in tangible personal property,
11 if any, to the extent to which Section 2 of this Act allows
12 an exemption for the value of traded-in property; the balance
13 payable after deducting such trade-in allowance from the
14 total selling price; the amount of tax due from the retailer
15 with respect to such transaction; the amount of tax collected
16 from the purchaser by the retailer on such transaction (or
17 satisfactory evidence that such tax is not due in that
18 particular instance, if that is claimed to be the fact); the
19 place and date of the sale, a sufficient identification of
20 the property sold, and such other information as the
21 Department may reasonably require.
22 Such transaction reporting return shall be filed not
23 later than 20 days after the date of delivery of the item
24 that is being sold, but may be filed by the retailer at any
25 time sooner than that if he chooses to do so. The
26 transaction reporting return and tax remittance or proof of
27 exemption from the tax that is imposed by this Act may be
28 transmitted to the Department by way of the State agency with
29 which, or State officer with whom, the tangible personal
30 property must be titled or registered (if titling or
31 registration is required) if the Department and such agency
32 or State officer determine that this procedure will expedite
33 the processing of applications for title or registration.
34 With each such transaction reporting return, the retailer
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1 shall remit the proper amount of tax due (or shall submit
2 satisfactory evidence that the sale is not taxable if that is
3 the case), to the Department or its agents, whereupon the
4 Department shall issue, in the purchaser's name, a tax
5 receipt (or a certificate of exemption if the Department is
6 satisfied that the particular sale is tax exempt) which such
7 purchaser may submit to the agency with which, or State
8 officer with whom, he must title or register the tangible
9 personal property that is involved (if titling or
10 registration is required) in support of such purchaser's
11 application for an Illinois certificate or other evidence of
12 title or registration to such tangible personal property.
13 No retailer's failure or refusal to remit tax under this
14 Act precludes a user, who has paid the proper tax to the
15 retailer, from obtaining his certificate of title or other
16 evidence of title or registration (if titling or registration
17 is required) upon satisfying the Department that such user
18 has paid the proper tax (if tax is due) to the retailer. The
19 Department shall adopt appropriate rules to carry out the
20 mandate of this paragraph.
21 If the user who would otherwise pay tax to the retailer
22 wants the transaction reporting return filed and the payment
23 of tax or proof of exemption made to the Department before
24 the retailer is willing to take these actions and such user
25 has not paid the tax to the retailer, such user may certify
26 to the fact of such delay by the retailer, and may (upon the
27 Department being satisfied of the truth of such
28 certification) transmit the information required by the
29 transaction reporting return and the remittance for tax or
30 proof of exemption directly to the Department and obtain his
31 tax receipt or exemption determination, in which event the
32 transaction reporting return and tax remittance (if a tax
33 payment was required) shall be credited by the Department to
34 the proper retailer's account with the Department, but
-19- LRB9114809SMcdA
1 without the 2.1% or 1.75% discount provided for in this
2 Section being allowed. When the user pays the tax directly
3 to the Department, he shall pay the tax in the same amount
4 and in the same form in which it would be remitted if the tax
5 had been remitted to the Department by the retailer.
6 Where a retailer collects the tax with respect to the
7 selling price of tangible personal property which he sells
8 and the purchaser thereafter returns such tangible personal
9 property and the retailer refunds the selling price thereof
10 to the purchaser, such retailer shall also refund, to the
11 purchaser, the tax so collected from the purchaser. When
12 filing his return for the period in which he refunds such tax
13 to the purchaser, the retailer may deduct the amount of the
14 tax so refunded by him to the purchaser from any other use
15 tax which such retailer may be required to pay or remit to
16 the Department, as shown by such return, if the amount of the
17 tax to be deducted was previously remitted to the Department
18 by such retailer. If the retailer has not previously
19 remitted the amount of such tax to the Department, he is
20 entitled to no deduction under this Act upon refunding such
21 tax to the purchaser.
22 Any retailer filing a return under this Section shall
23 also include (for the purpose of paying tax thereon) the
24 total tax covered by such return upon the selling price of
25 tangible personal property purchased by him at retail from a
26 retailer, but as to which the tax imposed by this Act was not
27 collected from the retailer filing such return, and such
28 retailer shall remit the amount of such tax to the Department
29 when filing such return.
30 If experience indicates such action to be practicable,
31 the Department may prescribe and furnish a combination or
32 joint return which will enable retailers, who are required to
33 file returns hereunder and also under the Retailers'
34 Occupation Tax Act, to furnish all the return information
-20- LRB9114809SMcdA
1 required by both Acts on the one form.
2 Where the retailer has more than one business registered
3 with the Department under separate registration under this
4 Act, such retailer may not file each return that is due as a
5 single return covering all such registered businesses, but
6 shall file separate returns for each such registered
7 business.
8 Beginning January 1, 1990, each month the Department
9 shall pay into the State and Local Sales Tax Reform Fund, a
10 special fund in the State Treasury which is hereby created,
11 the net revenue realized for the preceding month from the 1%
12 tax on sales of food for human consumption which is to be
13 consumed off the premises where it is sold (other than
14 alcoholic beverages, soft drinks and food which has been
15 prepared for immediate consumption) and prescription and
16 nonprescription medicines, drugs, medical appliances and
17 insulin, urine testing materials, syringes and needles used
18 by diabetics.
19 Beginning January 1, 1990, each month the Department
20 shall pay into the County and Mass Transit District Fund 4%
21 of the net revenue realized for the preceding month from the
22 6.25% general rate on the selling price of tangible personal
23 property which is purchased outside Illinois at retail from a
24 retailer and which is titled or registered by an agency of
25 this State's government.
26 Beginning January 1, 1990, each month the Department
27 shall pay into the State and Local Sales Tax Reform Fund, a
28 special fund in the State Treasury, 20% of the net revenue
29 realized for the preceding month from the 6.25% general rate
30 on the selling price of tangible personal property, other
31 than tangible personal property which is purchased outside
32 Illinois at retail from a retailer and which is titled or
33 registered by an agency of this State's government.
34 Beginning August 1, 2000, each month the Department shall
-21- LRB9114809SMcdA
1 pay into the State and Local Sales Tax Reform Fund 100% of
2 the net revenue realized for the preceding month from the
3 1.25% rate on the selling price of motor fuel and gasohol.
4 Beginning January 1, 1990, each month the Department
5 shall pay into the Local Government Tax Fund 16% of the net
6 revenue realized for the preceding month from the 6.25%
7 general rate on the selling price of tangible personal
8 property which is purchased outside Illinois at retail from a
9 retailer and which is titled or registered by an agency of
10 this State's government.
11 Beginning February 1, 2001, each month the Department
12 shall pay into the General Obligation Bond Retirement and
13 Interest Fund 80% of the net revenue realized for the
14 preceding month from the 6.25% general rate on the selling
15 price of coal until the Bureau of the Budget certifies to the
16 Department that the amount that will be necessary to finance
17 the principal of, interest on, and premium, if any, on the
18 $500,000,000 in additional general obligation bonds
19 authorized to be issued under this amendatory Act of the 91st
20 General Assembly for coal development has been paid into that
21 Fund.
22 Of the remainder of the moneys received by the Department
23 pursuant to this Act, (a) 1.75% thereof shall be paid into
24 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
25 and on and after July 1, 1989, 3.8% thereof shall be paid
26 into the Build Illinois Fund; provided, however, that if in
27 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
28 as the case may be, of the moneys received by the Department
29 and required to be paid into the Build Illinois Fund pursuant
30 to Section 3 of the Retailers' Occupation Tax Act, Section 9
31 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
32 Section 9 of the Service Occupation Tax Act, such Acts being
33 hereinafter called the "Tax Acts" and such aggregate of 2.2%
34 or 3.8%, as the case may be, of moneys being hereinafter
-22- LRB9114809SMcdA
1 called the "Tax Act Amount", and (2) the amount transferred
2 to the Build Illinois Fund from the State and Local Sales Tax
3 Reform Fund shall be less than the Annual Specified Amount
4 (as defined in Section 3 of the Retailers' Occupation Tax
5 Act), an amount equal to the difference shall be immediately
6 paid into the Build Illinois Fund from other moneys received
7 by the Department pursuant to the Tax Acts; and further
8 provided, that if on the last business day of any month the
9 sum of (1) the Tax Act Amount required to be deposited into
10 the Build Illinois Bond Account in the Build Illinois Fund
11 during such month and (2) the amount transferred during such
12 month to the Build Illinois Fund from the State and Local
13 Sales Tax Reform Fund shall have been less than 1/12 of the
14 Annual Specified Amount, an amount equal to the difference
15 shall be immediately paid into the Build Illinois Fund from
16 other moneys received by the Department pursuant to the Tax
17 Acts; and, further provided, that in no event shall the
18 payments required under the preceding proviso result in
19 aggregate payments into the Build Illinois Fund pursuant to
20 this clause (b) for any fiscal year in excess of the greater
21 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
22 for such fiscal year; and, further provided, that the amounts
23 payable into the Build Illinois Fund under this clause (b)
24 shall be payable only until such time as the aggregate amount
25 on deposit under each trust indenture securing Bonds issued
26 and outstanding pursuant to the Build Illinois Bond Act is
27 sufficient, taking into account any future investment income,
28 to fully provide, in accordance with such indenture, for the
29 defeasance of or the payment of the principal of, premium, if
30 any, and interest on the Bonds secured by such indenture and
31 on any Bonds expected to be issued thereafter and all fees
32 and costs payable with respect thereto, all as certified by
33 the Director of the Bureau of the Budget. If on the last
34 business day of any month in which Bonds are outstanding
-23- LRB9114809SMcdA
1 pursuant to the Build Illinois Bond Act, the aggregate of the
2 moneys deposited in the Build Illinois Bond Account in the
3 Build Illinois Fund in such month shall be less than the
4 amount required to be transferred in such month from the
5 Build Illinois Bond Account to the Build Illinois Bond
6 Retirement and Interest Fund pursuant to Section 13 of the
7 Build Illinois Bond Act, an amount equal to such deficiency
8 shall be immediately paid from other moneys received by the
9 Department pursuant to the Tax Acts to the Build Illinois
10 Fund; provided, however, that any amounts paid to the Build
11 Illinois Fund in any fiscal year pursuant to this sentence
12 shall be deemed to constitute payments pursuant to clause (b)
13 of the preceding sentence and shall reduce the amount
14 otherwise payable for such fiscal year pursuant to clause (b)
15 of the preceding sentence. The moneys received by the
16 Department pursuant to this Act and required to be deposited
17 into the Build Illinois Fund are subject to the pledge, claim
18 and charge set forth in Section 12 of the Build Illinois Bond
19 Act.
20 Subject to payment of amounts into the Build Illinois
21 Fund as provided in the preceding paragraph or in any
22 amendment thereto hereafter enacted, the following specified
23 monthly installment of the amount requested in the
24 certificate of the Chairman of the Metropolitan Pier and
25 Exposition Authority provided under Section 8.25f of the
26 State Finance Act, but not in excess of the sums designated
27 as "Total Deposit", shall be deposited in the aggregate from
28 collections under Section 9 of the Use Tax Act, Section 9 of
29 the Service Use Tax Act, Section 9 of the Service Occupation
30 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
31 into the McCormick Place Expansion Project Fund in the
32 specified fiscal years.
33 Fiscal Year Total Deposit
34 1993 $0
-24- LRB9114809SMcdA
1 1994 53,000,000
2 1995 58,000,000
3 1996 61,000,000
4 1997 64,000,000
5 1998 68,000,000
6 1999 71,000,000
7 2000 75,000,000
8 2001 80,000,000
9 2002 84,000,000
10 2003 89,000,000
11 2004 93,000,000
12 2005 97,000,000
13 2006 102,000,000
14 2007 108,000,000
15 2008 115,000,000
16 2009 120,000,000
17 2010 126,000,000
18 2011 132,000,000
19 2012 138,000,000
20 2013 and 145,000,000
21 each fiscal year
22 thereafter that bonds
23 are outstanding under
24 Section 13.2 of the
25 Metropolitan Pier and
26 Exposition Authority
27 Act, but not after fiscal year 2029.
28 Beginning July 20, 1993 and in each month of each fiscal
29 year thereafter, one-eighth of the amount requested in the
30 certificate of the Chairman of the Metropolitan Pier and
31 Exposition Authority for that fiscal year, less the amount
32 deposited into the McCormick Place Expansion Project Fund by
33 the State Treasurer in the respective month under subsection
34 (g) of Section 13 of the Metropolitan Pier and Exposition
-25- LRB9114809SMcdA
1 Authority Act, plus cumulative deficiencies in the deposits
2 required under this Section for previous months and years,
3 shall be deposited into the McCormick Place Expansion Project
4 Fund, until the full amount requested for the fiscal year,
5 but not in excess of the amount specified above as "Total
6 Deposit", has been deposited.
7 Subject to payment of amounts into the Build Illinois
8 Fund and the McCormick Place Expansion Project Fund pursuant
9 to the preceding paragraphs or in any amendment thereto
10 hereafter enacted, each month the Department shall pay into
11 the Local Government Distributive Fund .4% of the net revenue
12 realized for the preceding month from the 5% general rate, or
13 .4% of 80% of the net revenue realized for the preceding
14 month from the 6.25% general rate, as the case may be, on the
15 selling price of tangible personal property which amount
16 shall, subject to appropriation, be distributed as provided
17 in Section 2 of the State Revenue Sharing Act. No payments or
18 distributions pursuant to this paragraph shall be made if the
19 tax imposed by this Act on photoprocessing products is
20 declared unconstitutional, or if the proceeds from such tax
21 are unavailable for distribution because of litigation.
22 Subject to payment of amounts into the Build Illinois
23 Fund, the McCormick Place Expansion Project Fund, and the
24 Local Government Distributive Fund pursuant to the preceding
25 paragraphs or in any amendments thereto hereafter enacted,
26 beginning July 1, 1993, the Department shall each month pay
27 into the Illinois Tax Increment Fund 0.27% of 80% of the net
28 revenue realized for the preceding month from the 6.25%
29 general rate on the selling price of tangible personal
30 property.
31 Of the remainder of the moneys received by the Department
32 pursuant to this Act, 75% thereof shall be paid into the
33 State Treasury and 25% shall be reserved in a special account
34 and used only for the transfer to the Common School Fund as
-26- LRB9114809SMcdA
1 part of the monthly transfer from the General Revenue Fund in
2 accordance with Section 8a of the State Finance Act.
3 As soon as possible after the first day of each month,
4 upon certification of the Department of Revenue, the
5 Comptroller shall order transferred and the Treasurer shall
6 transfer from the General Revenue Fund to the Motor Fuel Tax
7 Fund an amount equal to 1.7% of 80% of the net revenue
8 realized under this Act for the second preceding month.
9 Beginning April 1, 2000, this transfer is no longer required
10 and shall not be made.
11 Net revenue realized for a month shall be the revenue
12 collected by the State pursuant to this Act, less the amount
13 paid out during that month as refunds to taxpayers for
14 overpayment of liability.
15 For greater simplicity of administration, manufacturers,
16 importers and wholesalers whose products are sold at retail
17 in Illinois by numerous retailers, and who wish to do so, may
18 assume the responsibility for accounting and paying to the
19 Department all tax accruing under this Act with respect to
20 such sales, if the retailers who are affected do not make
21 written objection to the Department to this arrangement.
22 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
23 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
24 7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00; 91-901,
25 eff. 1-1-01; revised 8-30-00.)
26 Section 55. The Service Use Tax Act is amended by
27 changing Section 9 as follows:
28 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
29 Sec. 9. Each serviceman required or authorized to
30 collect the tax herein imposed shall pay to the Department
31 the amount of such tax (except as otherwise provided) at the
32 time when he is required to file his return for the period
-27- LRB9114809SMcdA
1 during which such tax was collected, less a discount of 2.1%
2 prior to January 1, 1990 and 1.75% on and after January 1,
3 1990, or $5 per calendar year, whichever is greater, which is
4 allowed to reimburse the serviceman for expenses incurred in
5 collecting the tax, keeping records, preparing and filing
6 returns, remitting the tax and supplying data to the
7 Department on request. A serviceman need not remit that part
8 of any tax collected by him to the extent that he is required
9 to pay and does pay the tax imposed by the Service Occupation
10 Tax Act with respect to his sale of service involving the
11 incidental transfer by him of the same property.
12 Except as provided hereinafter in this Section, on or
13 before the twentieth day of each calendar month, such
14 serviceman shall file a return for the preceding calendar
15 month in accordance with reasonable Rules and Regulations to
16 be promulgated by the Department. Such return shall be filed
17 on a form prescribed by the Department and shall contain such
18 information as the Department may reasonably require.
19 The Department may require returns to be filed on a
20 quarterly basis. If so required, a return for each calendar
21 quarter shall be filed on or before the twentieth day of the
22 calendar month following the end of such calendar quarter.
23 The taxpayer shall also file a return with the Department for
24 each of the first two months of each calendar quarter, on or
25 before the twentieth day of the following calendar month,
26 stating:
27 1. The name of the seller;
28 2. The address of the principal place of business
29 from which he engages in business as a serviceman in this
30 State;
31 3. The total amount of taxable receipts received by
32 him during the preceding calendar month, including
33 receipts from charge and time sales, but less all
34 deductions allowed by law;
-28- LRB9114809SMcdA
1 4. The amount of credit provided in Section 2d of
2 this Act;
3 5. The amount of tax due;
4 5-5. The signature of the taxpayer; and
5 6. Such other reasonable information as the
6 Department may require.
7 If a taxpayer fails to sign a return within 30 days after
8 the proper notice and demand for signature by the Department,
9 the return shall be considered valid and any amount shown to
10 be due on the return shall be deemed assessed.
11 Beginning October 1, 1993, a taxpayer who has an average
12 monthly tax liability of $150,000 or more shall make all
13 payments required by rules of the Department by electronic
14 funds transfer. Beginning October 1, 1994, a taxpayer who
15 has an average monthly tax liability of $100,000 or more
16 shall make all payments required by rules of the Department
17 by electronic funds transfer. Beginning October 1, 1995, a
18 taxpayer who has an average monthly tax liability of $50,000
19 or more shall make all payments required by rules of the
20 Department by electronic funds transfer. Beginning October 1,
21 2000, a taxpayer who has an annual tax liability of $200,000
22 or more shall make all payments required by rules of the
23 Department by electronic funds transfer. The term "annual
24 tax liability" shall be the sum of the taxpayer's liabilities
25 under this Act, and under all other State and local
26 occupation and use tax laws administered by the Department,
27 for the immediately preceding calendar year. The term
28 "average monthly tax liability" means the sum of the
29 taxpayer's liabilities under this Act, and under all other
30 State and local occupation and use tax laws administered by
31 the Department, for the immediately preceding calendar year
32 divided by 12.
33 Before August 1 of each year beginning in 1993, the
34 Department shall notify all taxpayers required to make
-29- LRB9114809SMcdA
1 payments by electronic funds transfer. All taxpayers required
2 to make payments by electronic funds transfer shall make
3 those payments for a minimum of one year beginning on October
4 1.
5 Any taxpayer not required to make payments by electronic
6 funds transfer may make payments by electronic funds transfer
7 with the permission of the Department.
8 All taxpayers required to make payment by electronic
9 funds transfer and any taxpayers authorized to voluntarily
10 make payments by electronic funds transfer shall make those
11 payments in the manner authorized by the Department.
12 The Department shall adopt such rules as are necessary to
13 effectuate a program of electronic funds transfer and the
14 requirements of this Section.
15 If the serviceman is otherwise required to file a monthly
16 return and if the serviceman's average monthly tax liability
17 to the Department does not exceed $200, the Department may
18 authorize his returns to be filed on a quarter annual basis,
19 with the return for January, February and March of a given
20 year being due by April 20 of such year; with the return for
21 April, May and June of a given year being due by July 20 of
22 such year; with the return for July, August and September of
23 a given year being due by October 20 of such year, and with
24 the return for October, November and December of a given year
25 being due by January 20 of the following year.
26 If the serviceman is otherwise required to file a monthly
27 or quarterly return and if the serviceman's average monthly
28 tax liability to the Department does not exceed $50, the
29 Department may authorize his returns to be filed on an annual
30 basis, with the return for a given year being due by January
31 20 of the following year.
32 Such quarter annual and annual returns, as to form and
33 substance, shall be subject to the same requirements as
34 monthly returns.
-30- LRB9114809SMcdA
1 Notwithstanding any other provision in this Act
2 concerning the time within which a serviceman may file his
3 return, in the case of any serviceman who ceases to engage in
4 a kind of business which makes him responsible for filing
5 returns under this Act, such serviceman shall file a final
6 return under this Act with the Department not more than 1
7 month after discontinuing such business.
8 Where a serviceman collects the tax with respect to the
9 selling price of property which he sells and the purchaser
10 thereafter returns such property and the serviceman refunds
11 the selling price thereof to the purchaser, such serviceman
12 shall also refund, to the purchaser, the tax so collected
13 from the purchaser. When filing his return for the period in
14 which he refunds such tax to the purchaser, the serviceman
15 may deduct the amount of the tax so refunded by him to the
16 purchaser from any other Service Use Tax, Service Occupation
17 Tax, retailers' occupation tax or use tax which such
18 serviceman may be required to pay or remit to the Department,
19 as shown by such return, provided that the amount of the tax
20 to be deducted shall previously have been remitted to the
21 Department by such serviceman. If the serviceman shall not
22 previously have remitted the amount of such tax to the
23 Department, he shall be entitled to no deduction hereunder
24 upon refunding such tax to the purchaser.
25 Any serviceman filing a return hereunder shall also
26 include the total tax upon the selling price of tangible
27 personal property purchased for use by him as an incident to
28 a sale of service, and such serviceman shall remit the amount
29 of such tax to the Department when filing such return.
30 If experience indicates such action to be practicable,
31 the Department may prescribe and furnish a combination or
32 joint return which will enable servicemen, who are required
33 to file returns hereunder and also under the Service
34 Occupation Tax Act, to furnish all the return information
-31- LRB9114809SMcdA
1 required by both Acts on the one form.
2 Where the serviceman has more than one business
3 registered with the Department under separate registration
4 hereunder, such serviceman shall not file each return that is
5 due as a single return covering all such registered
6 businesses, but shall file separate returns for each such
7 registered business.
8 Beginning January 1, 1990, each month the Department
9 shall pay into the State and Local Tax Reform Fund, a special
10 fund in the State Treasury, the net revenue realized for the
11 preceding month from the 1% tax on sales of food for human
12 consumption which is to be consumed off the premises where it
13 is sold (other than alcoholic beverages, soft drinks and food
14 which has been prepared for immediate consumption) and
15 prescription and nonprescription medicines, drugs, medical
16 appliances and insulin, urine testing materials, syringes and
17 needles used by diabetics.
18 Beginning January 1, 1990, each month the Department
19 shall pay into the State and Local Sales Tax Reform Fund 20%
20 of the net revenue realized for the preceding month from the
21 6.25% general rate on transfers of tangible personal
22 property, other than tangible personal property which is
23 purchased outside Illinois at retail from a retailer and
24 which is titled or registered by an agency of this State's
25 government.
26 Beginning August 1, 2000, each month the Department shall
27 pay into the State and Local Sales Tax Reform Fund 100% of
28 the net revenue realized for the preceding month from the
29 1.25% rate on the selling price of motor fuel and gasohol.
30 Beginning February 1, 2001, each month the Department
31 shall pay into the General Obligation Bond Retirement and
32 Interest Fund 80% of the net revenue realized for the
33 preceding month from the 6.25% general rate on the selling
34 price of coal until the Bureau of the Budget certifies to the
-32- LRB9114809SMcdA
1 Department that the amount that will be necessary to finance
2 the principal of, interest on, and premium, if any, on the
3 $500,000,000 in additional general obligation bonds
4 authorized to be issued under this amendatory Act of the 91st
5 General Assembly for coal development has been paid into that
6 Fund.
7 Of the remainder of the moneys received by the Department
8 pursuant to this Act, (a) 1.75% thereof shall be paid into
9 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
10 and on and after July 1, 1989, 3.8% thereof shall be paid
11 into the Build Illinois Fund; provided, however, that if in
12 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
13 as the case may be, of the moneys received by the Department
14 and required to be paid into the Build Illinois Fund pursuant
15 to Section 3 of the Retailers' Occupation Tax Act, Section 9
16 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
17 Section 9 of the Service Occupation Tax Act, such Acts being
18 hereinafter called the "Tax Acts" and such aggregate of 2.2%
19 or 3.8%, as the case may be, of moneys being hereinafter
20 called the "Tax Act Amount", and (2) the amount transferred
21 to the Build Illinois Fund from the State and Local Sales Tax
22 Reform Fund shall be less than the Annual Specified Amount
23 (as defined in Section 3 of the Retailers' Occupation Tax
24 Act), an amount equal to the difference shall be immediately
25 paid into the Build Illinois Fund from other moneys received
26 by the Department pursuant to the Tax Acts; and further
27 provided, that if on the last business day of any month the
28 sum of (1) the Tax Act Amount required to be deposited into
29 the Build Illinois Bond Account in the Build Illinois Fund
30 during such month and (2) the amount transferred during such
31 month to the Build Illinois Fund from the State and Local
32 Sales Tax Reform Fund shall have been less than 1/12 of the
33 Annual Specified Amount, an amount equal to the difference
34 shall be immediately paid into the Build Illinois Fund from
-33- LRB9114809SMcdA
1 other moneys received by the Department pursuant to the Tax
2 Acts; and, further provided, that in no event shall the
3 payments required under the preceding proviso result in
4 aggregate payments into the Build Illinois Fund pursuant to
5 this clause (b) for any fiscal year in excess of the greater
6 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
7 for such fiscal year; and, further provided, that the amounts
8 payable into the Build Illinois Fund under this clause (b)
9 shall be payable only until such time as the aggregate amount
10 on deposit under each trust indenture securing Bonds issued
11 and outstanding pursuant to the Build Illinois Bond Act is
12 sufficient, taking into account any future investment income,
13 to fully provide, in accordance with such indenture, for the
14 defeasance of or the payment of the principal of, premium, if
15 any, and interest on the Bonds secured by such indenture and
16 on any Bonds expected to be issued thereafter and all fees
17 and costs payable with respect thereto, all as certified by
18 the Director of the Bureau of the Budget. If on the last
19 business day of any month in which Bonds are outstanding
20 pursuant to the Build Illinois Bond Act, the aggregate of the
21 moneys deposited in the Build Illinois Bond Account in the
22 Build Illinois Fund in such month shall be less than the
23 amount required to be transferred in such month from the
24 Build Illinois Bond Account to the Build Illinois Bond
25 Retirement and Interest Fund pursuant to Section 13 of the
26 Build Illinois Bond Act, an amount equal to such deficiency
27 shall be immediately paid from other moneys received by the
28 Department pursuant to the Tax Acts to the Build Illinois
29 Fund; provided, however, that any amounts paid to the Build
30 Illinois Fund in any fiscal year pursuant to this sentence
31 shall be deemed to constitute payments pursuant to clause (b)
32 of the preceding sentence and shall reduce the amount
33 otherwise payable for such fiscal year pursuant to clause (b)
34 of the preceding sentence. The moneys received by the
-34- LRB9114809SMcdA
1 Department pursuant to this Act and required to be deposited
2 into the Build Illinois Fund are subject to the pledge, claim
3 and charge set forth in Section 12 of the Build Illinois Bond
4 Act.
5 Subject to payment of amounts into the Build Illinois
6 Fund as provided in the preceding paragraph or in any
7 amendment thereto hereafter enacted, the following specified
8 monthly installment of the amount requested in the
9 certificate of the Chairman of the Metropolitan Pier and
10 Exposition Authority provided under Section 8.25f of the
11 State Finance Act, but not in excess of the sums designated
12 as "Total Deposit", shall be deposited in the aggregate from
13 collections under Section 9 of the Use Tax Act, Section 9 of
14 the Service Use Tax Act, Section 9 of the Service Occupation
15 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
16 into the McCormick Place Expansion Project Fund in the
17 specified fiscal years.
18 Fiscal Year Total Deposit
19 1993 $0
20 1994 53,000,000
21 1995 58,000,000
22 1996 61,000,000
23 1997 64,000,000
24 1998 68,000,000
25 1999 71,000,000
26 2000 75,000,000
27 2001 80,000,000
28 2002 84,000,000
29 2003 89,000,000
30 2004 93,000,000
31 2005 97,000,000
32 2006 102,000,000
33 2007 108,000,000
34 2008 115,000,000
-35- LRB9114809SMcdA
1 2009 120,000,000
2 2010 126,000,000
3 2011 132,000,000
4 2012 138,000,000
5 2013 and 145,000,000
6 each fiscal year
7 thereafter that bonds
8 are outstanding under
9 Section 13.2 of the
10 Metropolitan Pier and
11 Exposition Authority Act,
12 but not after fiscal year 2029.
13 Beginning July 20, 1993 and in each month of each fiscal
14 year thereafter, one-eighth of the amount requested in the
15 certificate of the Chairman of the Metropolitan Pier and
16 Exposition Authority for that fiscal year, less the amount
17 deposited into the McCormick Place Expansion Project Fund by
18 the State Treasurer in the respective month under subsection
19 (g) of Section 13 of the Metropolitan Pier and Exposition
20 Authority Act, plus cumulative deficiencies in the deposits
21 required under this Section for previous months and years,
22 shall be deposited into the McCormick Place Expansion Project
23 Fund, until the full amount requested for the fiscal year,
24 but not in excess of the amount specified above as "Total
25 Deposit", has been deposited.
26 Subject to payment of amounts into the Build Illinois
27 Fund and the McCormick Place Expansion Project Fund pursuant
28 to the preceding paragraphs or in any amendment thereto
29 hereafter enacted, each month the Department shall pay into
30 the Local Government Distributive Fund 0.4% of the net
31 revenue realized for the preceding month from the 5% general
32 rate or 0.4% of 80% of the net revenue realized for the
33 preceding month from the 6.25% general rate, as the case may
34 be, on the selling price of tangible personal property which
-36- LRB9114809SMcdA
1 amount shall, subject to appropriation, be distributed as
2 provided in Section 2 of the State Revenue Sharing Act. No
3 payments or distributions pursuant to this paragraph shall be
4 made if the tax imposed by this Act on photo processing
5 products is declared unconstitutional, or if the proceeds
6 from such tax are unavailable for distribution because of
7 litigation.
8 Subject to payment of amounts into the Build Illinois
9 Fund, the McCormick Place Expansion Project Fund, and the
10 Local Government Distributive Fund pursuant to the preceding
11 paragraphs or in any amendments thereto hereafter enacted,
12 beginning July 1, 1993, the Department shall each month pay
13 into the Illinois Tax Increment Fund 0.27% of 80% of the net
14 revenue realized for the preceding month from the 6.25%
15 general rate on the selling price of tangible personal
16 property.
17 All remaining moneys received by the Department pursuant
18 to this Act shall be paid into the General Revenue Fund of
19 the State Treasury.
20 As soon as possible after the first day of each month,
21 upon certification of the Department of Revenue, the
22 Comptroller shall order transferred and the Treasurer shall
23 transfer from the General Revenue Fund to the Motor Fuel Tax
24 Fund an amount equal to 1.7% of 80% of the net revenue
25 realized under this Act for the second preceding month.
26 Beginning April 1, 2000, this transfer is no longer required
27 and shall not be made.
28 Net revenue realized for a month shall be the revenue
29 collected by the State pursuant to this Act, less the amount
30 paid out during that month as refunds to taxpayers for
31 overpayment of liability.
32 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
33 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
34 91-872, eff. 7-1-00.)
-37- LRB9114809SMcdA
1 Section 60. The Service Occupation Tax Act is amended by
2 changing Section 9 as follows:
3 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
4 Sec. 9. Each serviceman required or authorized to
5 collect the tax herein imposed shall pay to the Department
6 the amount of such tax at the time when he is required to
7 file his return for the period during which such tax was
8 collectible, less a discount of 2.1% prior to January 1,
9 1990, and 1.75% on and after January 1, 1990, or $5 per
10 calendar year, whichever is greater, which is allowed to
11 reimburse the serviceman for expenses incurred in collecting
12 the tax, keeping records, preparing and filing returns,
13 remitting the tax and supplying data to the Department on
14 request.
15 Where such tangible personal property is sold under a
16 conditional sales contract, or under any other form of sale
17 wherein the payment of the principal sum, or a part thereof,
18 is extended beyond the close of the period for which the
19 return is filed, the serviceman, in collecting the tax may
20 collect, for each tax return period, only the tax applicable
21 to the part of the selling price actually received during
22 such tax return period.
23 Except as provided hereinafter in this Section, on or
24 before the twentieth day of each calendar month, such
25 serviceman shall file a return for the preceding calendar
26 month in accordance with reasonable rules and regulations to
27 be promulgated by the Department of Revenue. Such return
28 shall be filed on a form prescribed by the Department and
29 shall contain such information as the Department may
30 reasonably require.
31 The Department may require returns to be filed on a
32 quarterly basis. If so required, a return for each calendar
33 quarter shall be filed on or before the twentieth day of the
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1 calendar month following the end of such calendar quarter.
2 The taxpayer shall also file a return with the Department for
3 each of the first two months of each calendar quarter, on or
4 before the twentieth day of the following calendar month,
5 stating:
6 1. The name of the seller;
7 2. The address of the principal place of business
8 from which he engages in business as a serviceman in this
9 State;
10 3. The total amount of taxable receipts received by
11 him during the preceding calendar month, including
12 receipts from charge and time sales, but less all
13 deductions allowed by law;
14 4. The amount of credit provided in Section 2d of
15 this Act;
16 5. The amount of tax due;
17 5-5. The signature of the taxpayer; and
18 6. Such other reasonable information as the
19 Department may require.
20 If a taxpayer fails to sign a return within 30 days after
21 the proper notice and demand for signature by the Department,
22 the return shall be considered valid and any amount shown to
23 be due on the return shall be deemed assessed.
24 A serviceman may accept a Manufacturer's Purchase Credit
25 certification from a purchaser in satisfaction of Service Use
26 Tax as provided in Section 3-70 of the Service Use Tax Act if
27 the purchaser provides the appropriate documentation as
28 required by Section 3-70 of the Service Use Tax Act. A
29 Manufacturer's Purchase Credit certification, accepted by a
30 serviceman as provided in Section 3-70 of the Service Use Tax
31 Act, may be used by that serviceman to satisfy Service
32 Occupation Tax liability in the amount claimed in the
33 certification, not to exceed 6.25% of the receipts subject to
34 tax from a qualifying purchase.
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1 If the serviceman's average monthly tax liability to the
2 Department does not exceed $200, the Department may authorize
3 his returns to be filed on a quarter annual basis, with the
4 return for January, February and March of a given year being
5 due by April 20 of such year; with the return for April, May
6 and June of a given year being due by July 20 of such year;
7 with the return for July, August and September of a given
8 year being due by October 20 of such year, and with the
9 return for October, November and December of a given year
10 being due by January 20 of the following year.
11 If the serviceman's average monthly tax liability to the
12 Department does not exceed $50, the Department may authorize
13 his returns to be filed on an annual basis, with the return
14 for a given year being due by January 20 of the following
15 year.
16 Such quarter annual and annual returns, as to form and
17 substance, shall be subject to the same requirements as
18 monthly returns.
19 Notwithstanding any other provision in this Act
20 concerning the time within which a serviceman may file his
21 return, in the case of any serviceman who ceases to engage in
22 a kind of business which makes him responsible for filing
23 returns under this Act, such serviceman shall file a final
24 return under this Act with the Department not more than 1
25 month after discontinuing such business.
26 Beginning October 1, 1993, a taxpayer who has an average
27 monthly tax liability of $150,000 or more shall make all
28 payments required by rules of the Department by electronic
29 funds transfer. Beginning October 1, 1994, a taxpayer who
30 has an average monthly tax liability of $100,000 or more
31 shall make all payments required by rules of the Department
32 by electronic funds transfer. Beginning October 1, 1995, a
33 taxpayer who has an average monthly tax liability of $50,000
34 or more shall make all payments required by rules of the
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1 Department by electronic funds transfer. Beginning October
2 1, 2000, a taxpayer who has an annual tax liability of
3 $200,000 or more shall make all payments required by rules of
4 the Department by electronic funds transfer. The term
5 "annual tax liability" shall be the sum of the taxpayer's
6 liabilities under this Act, and under all other State and
7 local occupation and use tax laws administered by the
8 Department, for the immediately preceding calendar year. The
9 term "average monthly tax liability" means the sum of the
10 taxpayer's liabilities under this Act, and under all other
11 State and local occupation and use tax laws administered by
12 the Department, for the immediately preceding calendar year
13 divided by 12.
14 Before August 1 of each year beginning in 1993, the
15 Department shall notify all taxpayers required to make
16 payments by electronic funds transfer. All taxpayers
17 required to make payments by electronic funds transfer shall
18 make those payments for a minimum of one year beginning on
19 October 1.
20 Any taxpayer not required to make payments by electronic
21 funds transfer may make payments by electronic funds transfer
22 with the permission of the Department.
23 All taxpayers required to make payment by electronic
24 funds transfer and any taxpayers authorized to voluntarily
25 make payments by electronic funds transfer shall make those
26 payments in the manner authorized by the Department.
27 The Department shall adopt such rules as are necessary to
28 effectuate a program of electronic funds transfer and the
29 requirements of this Section.
30 Where a serviceman collects the tax with respect to the
31 selling price of tangible personal property which he sells
32 and the purchaser thereafter returns such tangible personal
33 property and the serviceman refunds the selling price thereof
34 to the purchaser, such serviceman shall also refund, to the
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1 purchaser, the tax so collected from the purchaser. When
2 filing his return for the period in which he refunds such tax
3 to the purchaser, the serviceman may deduct the amount of the
4 tax so refunded by him to the purchaser from any other
5 Service Occupation Tax, Service Use Tax, Retailers'
6 Occupation Tax or Use Tax which such serviceman may be
7 required to pay or remit to the Department, as shown by such
8 return, provided that the amount of the tax to be deducted
9 shall previously have been remitted to the Department by such
10 serviceman. If the serviceman shall not previously have
11 remitted the amount of such tax to the Department, he shall
12 be entitled to no deduction hereunder upon refunding such tax
13 to the purchaser.
14 If experience indicates such action to be practicable,
15 the Department may prescribe and furnish a combination or
16 joint return which will enable servicemen, who are required
17 to file returns hereunder and also under the Retailers'
18 Occupation Tax Act, the Use Tax Act or the Service Use Tax
19 Act, to furnish all the return information required by all
20 said Acts on the one form.
21 Where the serviceman has more than one business
22 registered with the Department under separate registrations
23 hereunder, such serviceman shall file separate returns for
24 each registered business.
25 Beginning January 1, 1990, each month the Department
26 shall pay into the Local Government Tax Fund the revenue
27 realized for the preceding month from the 1% tax on sales of
28 food for human consumption which is to be consumed off the
29 premises where it is sold (other than alcoholic beverages,
30 soft drinks and food which has been prepared for immediate
31 consumption) and prescription and nonprescription medicines,
32 drugs, medical appliances and insulin, urine testing
33 materials, syringes and needles used by diabetics.
34 Beginning January 1, 1990, each month the Department
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1 shall pay into the County and Mass Transit District Fund 4%
2 of the revenue realized for the preceding month from the
3 6.25% general rate.
4 Beginning August 1, 2000, each month the Department shall
5 pay into the County and Mass Transit District Fund 20% of the
6 net revenue realized for the preceding month from the 1.25%
7 rate on the selling price of motor fuel and gasohol.
8 Beginning January 1, 1990, each month the Department
9 shall pay into the Local Government Tax Fund 16% of the
10 revenue realized for the preceding month from the 6.25%
11 general rate on transfers of tangible personal property.
12 Beginning August 1, 2000, each month the Department shall
13 pay into the Local Government Tax Fund 80% of the net revenue
14 realized for the preceding month from the 1.25% rate on the
15 selling price of motor fuel and gasohol.
16 Beginning February 1, 2001, each month the Department
17 shall pay into the General Obligation Bond Retirement and
18 Interest Fund 80% of the net revenue realized for the
19 preceding month from the 6.25% general rate on the selling
20 price of coal until the Bureau of the Budget certifies to the
21 Department that the amount that will be necessary to finance
22 the principal of, interest on, and premium, if any, on the
23 $500,000,000 in additional general obligation bonds
24 authorized to be issued under this amendatory Act of the 91st
25 General Assembly for coal development has been paid into that
26 Fund.
27 Of the remainder of the moneys received by the Department
28 pursuant to this Act, (a) 1.75% thereof shall be paid into
29 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
30 and on and after July 1, 1989, 3.8% thereof shall be paid
31 into the Build Illinois Fund; provided, however, that if in
32 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
33 as the case may be, of the moneys received by the Department
34 and required to be paid into the Build Illinois Fund pursuant
-43- LRB9114809SMcdA
1 to Section 3 of the Retailers' Occupation Tax Act, Section 9
2 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
3 Section 9 of the Service Occupation Tax Act, such Acts being
4 hereinafter called the "Tax Acts" and such aggregate of 2.2%
5 or 3.8%, as the case may be, of moneys being hereinafter
6 called the "Tax Act Amount", and (2) the amount transferred
7 to the Build Illinois Fund from the State and Local Sales Tax
8 Reform Fund shall be less than the Annual Specified Amount
9 (as defined in Section 3 of the Retailers' Occupation Tax
10 Act), an amount equal to the difference shall be immediately
11 paid into the Build Illinois Fund from other moneys received
12 by the Department pursuant to the Tax Acts; and further
13 provided, that if on the last business day of any month the
14 sum of (1) the Tax Act Amount required to be deposited into
15 the Build Illinois Account in the Build Illinois Fund during
16 such month and (2) the amount transferred during such month
17 to the Build Illinois Fund from the State and Local Sales Tax
18 Reform Fund shall have been less than 1/12 of the Annual
19 Specified Amount, an amount equal to the difference shall be
20 immediately paid into the Build Illinois Fund from other
21 moneys received by the Department pursuant to the Tax Acts;
22 and, further provided, that in no event shall the payments
23 required under the preceding proviso result in aggregate
24 payments into the Build Illinois Fund pursuant to this clause
25 (b) for any fiscal year in excess of the greater of (i) the
26 Tax Act Amount or (ii) the Annual Specified Amount for such
27 fiscal year; and, further provided, that the amounts payable
28 into the Build Illinois Fund under this clause (b) shall be
29 payable only until such time as the aggregate amount on
30 deposit under each trust indenture securing Bonds issued and
31 outstanding pursuant to the Build Illinois Bond Act is
32 sufficient, taking into account any future investment income,
33 to fully provide, in accordance with such indenture, for the
34 defeasance of or the payment of the principal of, premium, if
-44- LRB9114809SMcdA
1 any, and interest on the Bonds secured by such indenture and
2 on any Bonds expected to be issued thereafter and all fees
3 and costs payable with respect thereto, all as certified by
4 the Director of the Bureau of the Budget. If on the last
5 business day of any month in which Bonds are outstanding
6 pursuant to the Build Illinois Bond Act, the aggregate of the
7 moneys deposited in the Build Illinois Bond Account in the
8 Build Illinois Fund in such month shall be less than the
9 amount required to be transferred in such month from the
10 Build Illinois Bond Account to the Build Illinois Bond
11 Retirement and Interest Fund pursuant to Section 13 of the
12 Build Illinois Bond Act, an amount equal to such deficiency
13 shall be immediately paid from other moneys received by the
14 Department pursuant to the Tax Acts to the Build Illinois
15 Fund; provided, however, that any amounts paid to the Build
16 Illinois Fund in any fiscal year pursuant to this sentence
17 shall be deemed to constitute payments pursuant to clause (b)
18 of the preceding sentence and shall reduce the amount
19 otherwise payable for such fiscal year pursuant to clause (b)
20 of the preceding sentence. The moneys received by the
21 Department pursuant to this Act and required to be deposited
22 into the Build Illinois Fund are subject to the pledge, claim
23 and charge set forth in Section 12 of the Build Illinois Bond
24 Act.
25 Subject to payment of amounts into the Build Illinois
26 Fund as provided in the preceding paragraph or in any
27 amendment thereto hereafter enacted, the following specified
28 monthly installment of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority provided under Section 8.25f of the
31 State Finance Act, but not in excess of the sums designated
32 as "Total Deposit", shall be deposited in the aggregate from
33 collections under Section 9 of the Use Tax Act, Section 9 of
34 the Service Use Tax Act, Section 9 of the Service Occupation
-45- LRB9114809SMcdA
1 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
2 into the McCormick Place Expansion Project Fund in the
3 specified fiscal years.
4 Fiscal Year Total Deposit
5 1993 $0
6 1994 53,000,000
7 1995 58,000,000
8 1996 61,000,000
9 1997 64,000,000
10 1998 68,000,000
11 1999 71,000,000
12 2000 75,000,000
13 2001 80,000,000
14 2002 84,000,000
15 2003 89,000,000
16 2004 93,000,000
17 2005 97,000,000
18 2006 102,000,000
19 2007 108,000,000
20 2008 115,000,000
21 2009 120,000,000
22 2010 126,000,000
23 2011 132,000,000
24 2012 138,000,000
25 2013 and 145,000,000
26 each fiscal year
27 thereafter that bonds
28 are outstanding under
29 Section 13.2 of the
30 Metropolitan Pier and
31 Exposition Authority
32 Act, but not after fiscal year 2029.
33 Beginning July 20, 1993 and in each month of each fiscal
34 year thereafter, one-eighth of the amount requested in the
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1 certificate of the Chairman of the Metropolitan Pier and
2 Exposition Authority for that fiscal year, less the amount
3 deposited into the McCormick Place Expansion Project Fund by
4 the State Treasurer in the respective month under subsection
5 (g) of Section 13 of the Metropolitan Pier and Exposition
6 Authority Act, plus cumulative deficiencies in the deposits
7 required under this Section for previous months and years,
8 shall be deposited into the McCormick Place Expansion Project
9 Fund, until the full amount requested for the fiscal year,
10 but not in excess of the amount specified above as "Total
11 Deposit", has been deposited.
12 Subject to payment of amounts into the Build Illinois
13 Fund and the McCormick Place Expansion Project Fund pursuant
14 to the preceding paragraphs or in any amendment thereto
15 hereafter enacted, each month the Department shall pay into
16 the Local Government Distributive Fund 0.4% of the net
17 revenue realized for the preceding month from the 5% general
18 rate or 0.4% of 80% of the net revenue realized for the
19 preceding month from the 6.25% general rate, as the case may
20 be, on the selling price of tangible personal property which
21 amount shall, subject to appropriation, be distributed as
22 provided in Section 2 of the State Revenue Sharing Act. No
23 payments or distributions pursuant to this paragraph shall be
24 made if the tax imposed by this Act on photoprocessing
25 products is declared unconstitutional, or if the proceeds
26 from such tax are unavailable for distribution because of
27 litigation.
28 Subject to payment of amounts into the Build Illinois
29 Fund, the McCormick Place Expansion Project Fund, and the
30 Local Government Distributive Fund pursuant to the preceding
31 paragraphs or in any amendments thereto hereafter enacted,
32 beginning July 1, 1993, the Department shall each month pay
33 into the Illinois Tax Increment Fund 0.27% of 80% of the net
34 revenue realized for the preceding month from the 6.25%
-47- LRB9114809SMcdA
1 general rate on the selling price of tangible personal
2 property.
3 Remaining moneys received by the Department pursuant to
4 this Act shall be paid into the General Revenue Fund of the
5 State Treasury.
6 The Department may, upon separate written notice to a
7 taxpayer, require the taxpayer to prepare and file with the
8 Department on a form prescribed by the Department within not
9 less than 60 days after receipt of the notice an annual
10 information return for the tax year specified in the notice.
11 Such annual return to the Department shall include a
12 statement of gross receipts as shown by the taxpayer's last
13 Federal income tax return. If the total receipts of the
14 business as reported in the Federal income tax return do not
15 agree with the gross receipts reported to the Department of
16 Revenue for the same period, the taxpayer shall attach to his
17 annual return a schedule showing a reconciliation of the 2
18 amounts and the reasons for the difference. The taxpayer's
19 annual return to the Department shall also disclose the cost
20 of goods sold by the taxpayer during the year covered by such
21 return, opening and closing inventories of such goods for
22 such year, cost of goods used from stock or taken from stock
23 and given away by the taxpayer during such year, pay roll
24 information of the taxpayer's business during such year and
25 any additional reasonable information which the Department
26 deems would be helpful in determining the accuracy of the
27 monthly, quarterly or annual returns filed by such taxpayer
28 as hereinbefore provided for in this Section.
29 If the annual information return required by this Section
30 is not filed when and as required, the taxpayer shall be
31 liable as follows:
32 (i) Until January 1, 1994, the taxpayer shall be
33 liable for a penalty equal to 1/6 of 1% of the tax due
34 from such taxpayer under this Act during the period to be
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1 covered by the annual return for each month or fraction
2 of a month until such return is filed as required, the
3 penalty to be assessed and collected in the same manner
4 as any other penalty provided for in this Act.
5 (ii) On and after January 1, 1994, the taxpayer
6 shall be liable for a penalty as described in Section 3-4
7 of the Uniform Penalty and Interest Act.
8 The chief executive officer, proprietor, owner or highest
9 ranking manager shall sign the annual return to certify the
10 accuracy of the information contained therein. Any person
11 who willfully signs the annual return containing false or
12 inaccurate information shall be guilty of perjury and
13 punished accordingly. The annual return form prescribed by
14 the Department shall include a warning that the person
15 signing the return may be liable for perjury.
16 The foregoing portion of this Section concerning the
17 filing of an annual information return shall not apply to a
18 serviceman who is not required to file an income tax return
19 with the United States Government.
20 As soon as possible after the first day of each month,
21 upon certification of the Department of Revenue, the
22 Comptroller shall order transferred and the Treasurer shall
23 transfer from the General Revenue Fund to the Motor Fuel Tax
24 Fund an amount equal to 1.7% of 80% of the net revenue
25 realized under this Act for the second preceding month.
26 Beginning April 1, 2000, this transfer is no longer required
27 and shall not be made.
28 Net revenue realized for a month shall be the revenue
29 collected by the State pursuant to this Act, less the amount
30 paid out during that month as refunds to taxpayers for
31 overpayment of liability.
32 For greater simplicity of administration, it shall be
33 permissible for manufacturers, importers and wholesalers
34 whose products are sold by numerous servicemen in Illinois,
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1 and who wish to do so, to assume the responsibility for
2 accounting and paying to the Department all tax accruing
3 under this Act with respect to such sales, if the servicemen
4 who are affected do not make written objection to the
5 Department to this arrangement.
6 (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
7 eff. 6-30-99; 91-101, eff. 7-12-99; 91-541, eff. 8-13-99;
8 91-872, eff. 7-1-00.)
9 Section 65. The Retailers' Occupation Tax Act is amended
10 by changing Section 3 as follows:
11 (35 ILCS 120/3) (from Ch. 120, par. 442)
12 Sec. 3. Except as provided in this Section, on or before
13 the twentieth day of each calendar month, every person
14 engaged in the business of selling tangible personal property
15 at retail in this State during the preceding calendar month
16 shall file a return with the Department, stating:
17 1. The name of the seller;
18 2. His residence address and the address of his
19 principal place of business and the address of the
20 principal place of business (if that is a different
21 address) from which he engages in the business of selling
22 tangible personal property at retail in this State;
23 3. Total amount of receipts received by him during
24 the preceding calendar month or quarter, as the case may
25 be, from sales of tangible personal property, and from
26 services furnished, by him during such preceding calendar
27 month or quarter;
28 4. Total amount received by him during the
29 preceding calendar month or quarter on charge and time
30 sales of tangible personal property, and from services
31 furnished, by him prior to the month or quarter for which
32 the return is filed;
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1 5. Deductions allowed by law;
2 6. Gross receipts which were received by him during
3 the preceding calendar month or quarter and upon the
4 basis of which the tax is imposed;
5 7. The amount of credit provided in Section 2d of
6 this Act;
7 8. The amount of tax due;
8 9. The signature of the taxpayer; and
9 10. Such other reasonable information as the
10 Department may require.
11 If a taxpayer fails to sign a return within 30 days after
12 the proper notice and demand for signature by the Department,
13 the return shall be considered valid and any amount shown to
14 be due on the return shall be deemed assessed.
15 Each return shall be accompanied by the statement of
16 prepaid tax issued pursuant to Section 2e for which credit is
17 claimed.
18 A retailer may accept a Manufacturer's Purchase Credit
19 certification from a purchaser in satisfaction of Use Tax as
20 provided in Section 3-85 of the Use Tax Act if the purchaser
21 provides the appropriate documentation as required by Section
22 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
23 certification, accepted by a retailer as provided in Section
24 3-85 of the Use Tax Act, may be used by that retailer to
25 satisfy Retailers' Occupation Tax liability in the amount
26 claimed in the certification, not to exceed 6.25% of the
27 receipts subject to tax from a qualifying purchase.
28 The Department may require returns to be filed on a
29 quarterly basis. If so required, a return for each calendar
30 quarter shall be filed on or before the twentieth day of the
31 calendar month following the end of such calendar quarter.
32 The taxpayer shall also file a return with the Department for
33 each of the first two months of each calendar quarter, on or
34 before the twentieth day of the following calendar month,
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1 stating:
2 1. The name of the seller;
3 2. The address of the principal place of business
4 from which he engages in the business of selling tangible
5 personal property at retail in this State;
6 3. The total amount of taxable receipts received by
7 him during the preceding calendar month from sales of
8 tangible personal property by him during such preceding
9 calendar month, including receipts from charge and time
10 sales, but less all deductions allowed by law;
11 4. The amount of credit provided in Section 2d of
12 this Act;
13 5. The amount of tax due; and
14 6. Such other reasonable information as the
15 Department may require.
16 If a total amount of less than $1 is payable, refundable
17 or creditable, such amount shall be disregarded if it is less
18 than 50 cents and shall be increased to $1 if it is 50 cents
19 or more.
20 Beginning October 1, 1993, a taxpayer who has an average
21 monthly tax liability of $150,000 or more shall make all
22 payments required by rules of the Department by electronic
23 funds transfer. Beginning October 1, 1994, a taxpayer who
24 has an average monthly tax liability of $100,000 or more
25 shall make all payments required by rules of the Department
26 by electronic funds transfer. Beginning October 1, 1995, a
27 taxpayer who has an average monthly tax liability of $50,000
28 or more shall make all payments required by rules of the
29 Department by electronic funds transfer. Beginning October
30 1, 2000, a taxpayer who has an annual tax liability of
31 $200,000 or more shall make all payments required by rules of
32 the Department by electronic funds transfer. The term
33 "annual tax liability" shall be the sum of the taxpayer's
34 liabilities under this Act, and under all other State and
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1 local occupation and use tax laws administered by the
2 Department, for the immediately preceding calendar year. The
3 term "average monthly tax liability" shall be the sum of the
4 taxpayer's liabilities under this Act, and under all other
5 State and local occupation and use tax laws administered by
6 the Department, for the immediately preceding calendar year
7 divided by 12.
8 Before August 1 of each year beginning in 1993, the
9 Department shall notify all taxpayers required to make
10 payments by electronic funds transfer. All taxpayers
11 required to make payments by electronic funds transfer shall
12 make those payments for a minimum of one year beginning on
13 October 1.
14 Any taxpayer not required to make payments by electronic
15 funds transfer may make payments by electronic funds transfer
16 with the permission of the Department.
17 All taxpayers required to make payment by electronic
18 funds transfer and any taxpayers authorized to voluntarily
19 make payments by electronic funds transfer shall make those
20 payments in the manner authorized by the Department.
21 The Department shall adopt such rules as are necessary to
22 effectuate a program of electronic funds transfer and the
23 requirements of this Section.
24 Any amount which is required to be shown or reported on
25 any return or other document under this Act shall, if such
26 amount is not a whole-dollar amount, be increased to the
27 nearest whole-dollar amount in any case where the fractional
28 part of a dollar is 50 cents or more, and decreased to the
29 nearest whole-dollar amount where the fractional part of a
30 dollar is less than 50 cents.
31 If the retailer is otherwise required to file a monthly
32 return and if the retailer's average monthly tax liability to
33 the Department does not exceed $200, the Department may
34 authorize his returns to be filed on a quarter annual basis,
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1 with the return for January, February and March of a given
2 year being due by April 20 of such year; with the return for
3 April, May and June of a given year being due by July 20 of
4 such year; with the return for July, August and September of
5 a given year being due by October 20 of such year, and with
6 the return for October, November and December of a given year
7 being due by January 20 of the following year.
8 If the retailer is otherwise required to file a monthly
9 or quarterly return and if the retailer's average monthly tax
10 liability with the Department does not exceed $50, the
11 Department may authorize his returns to be filed on an annual
12 basis, with the return for a given year being due by January
13 20 of the following year.
14 Such quarter annual and annual returns, as to form and
15 substance, shall be subject to the same requirements as
16 monthly returns.
17 Notwithstanding any other provision in this Act
18 concerning the time within which a retailer may file his
19 return, in the case of any retailer who ceases to engage in a
20 kind of business which makes him responsible for filing
21 returns under this Act, such retailer shall file a final
22 return under this Act with the Department not more than one
23 month after discontinuing such business.
24 Where the same person has more than one business
25 registered with the Department under separate registrations
26 under this Act, such person may not file each return that is
27 due as a single return covering all such registered
28 businesses, but shall file separate returns for each such
29 registered business.
30 In addition, with respect to motor vehicles, watercraft,
31 aircraft, and trailers that are required to be registered
32 with an agency of this State, every retailer selling this
33 kind of tangible personal property shall file, with the
34 Department, upon a form to be prescribed and supplied by the
-54- LRB9114809SMcdA
1 Department, a separate return for each such item of tangible
2 personal property which the retailer sells, except that if,
3 in the same transaction, (i) a retailer of aircraft,
4 watercraft, motor vehicles or trailers transfers more than
5 one aircraft, watercraft, motor vehicle or trailer to another
6 aircraft, watercraft, motor vehicle retailer or trailer
7 retailer for the purpose of resale or (ii) a retailer of
8 aircraft, watercraft, motor vehicles, or trailers transfers
9 more than one aircraft, watercraft, motor vehicle, or trailer
10 to a purchaser for use as a qualifying rolling stock as
11 provided in Section 2-5 of this Act, then that seller may
12 report the transfer of all aircraft, watercraft, motor
13 vehicles or trailers involved in that transaction to the
14 Department on the same uniform invoice-transaction reporting
15 return form. For purposes of this Section, "watercraft"
16 means a Class 2, Class 3, or Class 4 watercraft as defined in
17 Section 3-2 of the Boat Registration and Safety Act, a
18 personal watercraft, or any boat equipped with an inboard
19 motor.
20 Any retailer who sells only motor vehicles, watercraft,
21 aircraft, or trailers that are required to be registered with
22 an agency of this State, so that all retailers' occupation
23 tax liability is required to be reported, and is reported, on
24 such transaction reporting returns and who is not otherwise
25 required to file monthly or quarterly returns, need not file
26 monthly or quarterly returns. However, those retailers shall
27 be required to file returns on an annual basis.
28 The transaction reporting return, in the case of motor
29 vehicles or trailers that are required to be registered with
30 an agency of this State, shall be the same document as the
31 Uniform Invoice referred to in Section 5-402 of The Illinois
32 Vehicle Code and must show the name and address of the
33 seller; the name and address of the purchaser; the amount of
34 the selling price including the amount allowed by the
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1 retailer for traded-in property, if any; the amount allowed
2 by the retailer for the traded-in tangible personal property,
3 if any, to the extent to which Section 1 of this Act allows
4 an exemption for the value of traded-in property; the balance
5 payable after deducting such trade-in allowance from the
6 total selling price; the amount of tax due from the retailer
7 with respect to such transaction; the amount of tax collected
8 from the purchaser by the retailer on such transaction (or
9 satisfactory evidence that such tax is not due in that
10 particular instance, if that is claimed to be the fact); the
11 place and date of the sale; a sufficient identification of
12 the property sold; such other information as is required in
13 Section 5-402 of The Illinois Vehicle Code, and such other
14 information as the Department may reasonably require.
15 The transaction reporting return in the case of
16 watercraft or aircraft must show the name and address of the
17 seller; the name and address of the purchaser; the amount of
18 the selling price including the amount allowed by the
19 retailer for traded-in property, if any; the amount allowed
20 by the retailer for the traded-in tangible personal property,
21 if any, to the extent to which Section 1 of this Act allows
22 an exemption for the value of traded-in property; the balance
23 payable after deducting such trade-in allowance from the
24 total selling price; the amount of tax due from the retailer
25 with respect to such transaction; the amount of tax collected
26 from the purchaser by the retailer on such transaction (or
27 satisfactory evidence that such tax is not due in that
28 particular instance, if that is claimed to be the fact); the
29 place and date of the sale, a sufficient identification of
30 the property sold, and such other information as the
31 Department may reasonably require.
32 Such transaction reporting return shall be filed not
33 later than 20 days after the day of delivery of the item that
34 is being sold, but may be filed by the retailer at any time
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1 sooner than that if he chooses to do so. The transaction
2 reporting return and tax remittance or proof of exemption
3 from the Illinois use tax may be transmitted to the
4 Department by way of the State agency with which, or State
5 officer with whom the tangible personal property must be
6 titled or registered (if titling or registration is required)
7 if the Department and such agency or State officer determine
8 that this procedure will expedite the processing of
9 applications for title or registration.
10 With each such transaction reporting return, the retailer
11 shall remit the proper amount of tax due (or shall submit
12 satisfactory evidence that the sale is not taxable if that is
13 the case), to the Department or its agents, whereupon the
14 Department shall issue, in the purchaser's name, a use tax
15 receipt (or a certificate of exemption if the Department is
16 satisfied that the particular sale is tax exempt) which such
17 purchaser may submit to the agency with which, or State
18 officer with whom, he must title or register the tangible
19 personal property that is involved (if titling or
20 registration is required) in support of such purchaser's
21 application for an Illinois certificate or other evidence of
22 title or registration to such tangible personal property.
23 No retailer's failure or refusal to remit tax under this
24 Act precludes a user, who has paid the proper tax to the
25 retailer, from obtaining his certificate of title or other
26 evidence of title or registration (if titling or registration
27 is required) upon satisfying the Department that such user
28 has paid the proper tax (if tax is due) to the retailer. The
29 Department shall adopt appropriate rules to carry out the
30 mandate of this paragraph.
31 If the user who would otherwise pay tax to the retailer
32 wants the transaction reporting return filed and the payment
33 of the tax or proof of exemption made to the Department
34 before the retailer is willing to take these actions and such
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1 user has not paid the tax to the retailer, such user may
2 certify to the fact of such delay by the retailer and may
3 (upon the Department being satisfied of the truth of such
4 certification) transmit the information required by the
5 transaction reporting return and the remittance for tax or
6 proof of exemption directly to the Department and obtain his
7 tax receipt or exemption determination, in which event the
8 transaction reporting return and tax remittance (if a tax
9 payment was required) shall be credited by the Department to
10 the proper retailer's account with the Department, but
11 without the 2.1% or 1.75% discount provided for in this
12 Section being allowed. When the user pays the tax directly
13 to the Department, he shall pay the tax in the same amount
14 and in the same form in which it would be remitted if the tax
15 had been remitted to the Department by the retailer.
16 Refunds made by the seller during the preceding return
17 period to purchasers, on account of tangible personal
18 property returned to the seller, shall be allowed as a
19 deduction under subdivision 5 of his monthly or quarterly
20 return, as the case may be, in case the seller had
21 theretofore included the receipts from the sale of such
22 tangible personal property in a return filed by him and had
23 paid the tax imposed by this Act with respect to such
24 receipts.
25 Where the seller is a corporation, the return filed on
26 behalf of such corporation shall be signed by the president,
27 vice-president, secretary or treasurer or by the properly
28 accredited agent of such corporation.
29 Where the seller is a limited liability company, the
30 return filed on behalf of the limited liability company shall
31 be signed by a manager, member, or properly accredited agent
32 of the limited liability company.
33 Except as provided in this Section, the retailer filing
34 the return under this Section shall, at the time of filing
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1 such return, pay to the Department the amount of tax imposed
2 by this Act less a discount of 2.1% prior to January 1, 1990
3 and 1.75% on and after January 1, 1990, or $5 per calendar
4 year, whichever is greater, which is allowed to reimburse the
5 retailer for the expenses incurred in keeping records,
6 preparing and filing returns, remitting the tax and supplying
7 data to the Department on request. Any prepayment made
8 pursuant to Section 2d of this Act shall be included in the
9 amount on which such 2.1% or 1.75% discount is computed. In
10 the case of retailers who report and pay the tax on a
11 transaction by transaction basis, as provided in this
12 Section, such discount shall be taken with each such tax
13 remittance instead of when such retailer files his periodic
14 return.
15 Before October 1, 2000, if the taxpayer's average monthly
16 tax liability to the Department under this Act, the Use Tax
17 Act, the Service Occupation Tax Act, and the Service Use Tax
18 Act, excluding any liability for prepaid sales tax to be
19 remitted in accordance with Section 2d of this Act, was
20 $10,000 or more during the preceding 4 complete calendar
21 quarters, he shall file a return with the Department each
22 month by the 20th day of the month next following the month
23 during which such tax liability is incurred and shall make
24 payments to the Department on or before the 7th, 15th, 22nd
25 and last day of the month during which such liability is
26 incurred. On and after October 1, 2000, if the taxpayer's
27 average monthly tax liability to the Department under this
28 Act, the Use Tax Act, the Service Occupation Tax Act, and the
29 Service Use Tax Act, excluding any liability for prepaid
30 sales tax to be remitted in accordance with Section 2d of
31 this Act, was $20,000 or more during the preceding 4 complete
32 calendar quarters, he shall file a return with the Department
33 each month by the 20th day of the month next following the
34 month during which such tax liability is incurred and shall
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1 make payment to the Department on or before the 7th, 15th,
2 22nd and last day of the month during which such liability is
3 incurred. If the month during which such tax liability is
4 incurred began prior to January 1, 1985, each payment shall
5 be in an amount equal to 1/4 of the taxpayer's actual
6 liability for the month or an amount set by the Department
7 not to exceed 1/4 of the average monthly liability of the
8 taxpayer to the Department for the preceding 4 complete
9 calendar quarters (excluding the month of highest liability
10 and the month of lowest liability in such 4 quarter period).
11 If the month during which such tax liability is incurred
12 begins on or after January 1, 1985 and prior to January 1,
13 1987, each payment shall be in an amount equal to 22.5% of
14 the taxpayer's actual liability for the month or 27.5% of the
15 taxpayer's liability for the same calendar month of the
16 preceding year. If the month during which such tax liability
17 is incurred begins on or after January 1, 1987 and prior to
18 January 1, 1988, each payment shall be in an amount equal to
19 22.5% of the taxpayer's actual liability for the month or
20 26.25% of the taxpayer's liability for the same calendar
21 month of the preceding year. If the month during which such
22 tax liability is incurred begins on or after January 1, 1988,
23 and prior to January 1, 1989, or begins on or after January
24 1, 1996, each payment shall be in an amount equal to 22.5% of
25 the taxpayer's actual liability for the month or 25% of the
26 taxpayer's liability for the same calendar month of the
27 preceding year. If the month during which such tax liability
28 is incurred begins on or after January 1, 1989, and prior to
29 January 1, 1996, each payment shall be in an amount equal to
30 22.5% of the taxpayer's actual liability for the month or 25%
31 of the taxpayer's liability for the same calendar month of
32 the preceding year or 100% of the taxpayer's actual liability
33 for the quarter monthly reporting period. The amount of such
34 quarter monthly payments shall be credited against the final
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1 tax liability of the taxpayer's return for that month.
2 Before October 1, 2000, once applicable, the requirement of
3 the making of quarter monthly payments to the Department by
4 taxpayers having an average monthly tax liability of $10,000
5 or more as determined in the manner provided above shall
6 continue until such taxpayer's average monthly liability to
7 the Department during the preceding 4 complete calendar
8 quarters (excluding the month of highest liability and the
9 month of lowest liability) is less than $9,000, or until such
10 taxpayer's average monthly liability to the Department as
11 computed for each calendar quarter of the 4 preceding
12 complete calendar quarter period is less than $10,000.
13 However, if a taxpayer can show the Department that a
14 substantial change in the taxpayer's business has occurred
15 which causes the taxpayer to anticipate that his average
16 monthly tax liability for the reasonably foreseeable future
17 will fall below the $10,000 threshold stated above, then such
18 taxpayer may petition the Department for a change in such
19 taxpayer's reporting status. On and after October 1, 2000,
20 once applicable, the requirement of the making of quarter
21 monthly payments to the Department by taxpayers having an
22 average monthly tax liability of $20,000 or more as
23 determined in the manner provided above shall continue until
24 such taxpayer's average monthly liability to the Department
25 during the preceding 4 complete calendar quarters (excluding
26 the month of highest liability and the month of lowest
27 liability) is less than $19,000 or until such taxpayer's
28 average monthly liability to the Department as computed for
29 each calendar quarter of the 4 preceding complete calendar
30 quarter period is less than $20,000. However, if a taxpayer
31 can show the Department that a substantial change in the
32 taxpayer's business has occurred which causes the taxpayer to
33 anticipate that his average monthly tax liability for the
34 reasonably foreseeable future will fall below the $20,000
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1 threshold stated above, then such taxpayer may petition the
2 Department for a change in such taxpayer's reporting status.
3 The Department shall change such taxpayer's reporting status
4 unless it finds that such change is seasonal in nature and
5 not likely to be long term. If any such quarter monthly
6 payment is not paid at the time or in the amount required by
7 this Section, then the taxpayer shall be liable for penalties
8 and interest on the difference between the minimum amount due
9 as a payment and the amount of such quarter monthly payment
10 actually and timely paid, except insofar as the taxpayer has
11 previously made payments for that month to the Department in
12 excess of the minimum payments previously due as provided in
13 this Section. The Department shall make reasonable rules and
14 regulations to govern the quarter monthly payment amount and
15 quarter monthly payment dates for taxpayers who file on other
16 than a calendar monthly basis.
17 Without regard to whether a taxpayer is required to make
18 quarter monthly payments as specified above, any taxpayer who
19 is required by Section 2d of this Act to collect and remit
20 prepaid taxes and has collected prepaid taxes which average
21 in excess of $25,000 per month during the preceding 2
22 complete calendar quarters, shall file a return with the
23 Department as required by Section 2f and shall make payments
24 to the Department on or before the 7th, 15th, 22nd and last
25 day of the month during which such liability is incurred. If
26 the month during which such tax liability is incurred began
27 prior to the effective date of this amendatory Act of 1985,
28 each payment shall be in an amount not less than 22.5% of the
29 taxpayer's actual liability under Section 2d. If the month
30 during which such tax liability is incurred begins on or
31 after January 1, 1986, each payment shall be in an amount
32 equal to 22.5% of the taxpayer's actual liability for the
33 month or 27.5% of the taxpayer's liability for the same
34 calendar month of the preceding calendar year. If the month
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1 during which such tax liability is incurred begins on or
2 after January 1, 1987, each payment shall be in an amount
3 equal to 22.5% of the taxpayer's actual liability for the
4 month or 26.25% of the taxpayer's liability for the same
5 calendar month of the preceding year. The amount of such
6 quarter monthly payments shall be credited against the final
7 tax liability of the taxpayer's return for that month filed
8 under this Section or Section 2f, as the case may be. Once
9 applicable, the requirement of the making of quarter monthly
10 payments to the Department pursuant to this paragraph shall
11 continue until such taxpayer's average monthly prepaid tax
12 collections during the preceding 2 complete calendar quarters
13 is $25,000 or less. If any such quarter monthly payment is
14 not paid at the time or in the amount required, the taxpayer
15 shall be liable for penalties and interest on such
16 difference, except insofar as the taxpayer has previously
17 made payments for that month in excess of the minimum
18 payments previously due.
19 If any payment provided for in this Section exceeds the
20 taxpayer's liabilities under this Act, the Use Tax Act, the
21 Service Occupation Tax Act and the Service Use Tax Act, as
22 shown on an original monthly return, the Department shall, if
23 requested by the taxpayer, issue to the taxpayer a credit
24 memorandum no later than 30 days after the date of payment.
25 The credit evidenced by such credit memorandum may be
26 assigned by the taxpayer to a similar taxpayer under this
27 Act, the Use Tax Act, the Service Occupation Tax Act or the
28 Service Use Tax Act, in accordance with reasonable rules and
29 regulations to be prescribed by the Department. If no such
30 request is made, the taxpayer may credit such excess payment
31 against tax liability subsequently to be remitted to the
32 Department under this Act, the Use Tax Act, the Service
33 Occupation Tax Act or the Service Use Tax Act, in accordance
34 with reasonable rules and regulations prescribed by the
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1 Department. If the Department subsequently determined that
2 all or any part of the credit taken was not actually due to
3 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
4 shall be reduced by 2.1% or 1.75% of the difference between
5 the credit taken and that actually due, and that taxpayer
6 shall be liable for penalties and interest on such
7 difference.
8 If a retailer of motor fuel is entitled to a credit under
9 Section 2d of this Act which exceeds the taxpayer's liability
10 to the Department under this Act for the month which the
11 taxpayer is filing a return, the Department shall issue the
12 taxpayer a credit memorandum for the excess.
13 Beginning January 1, 1990, each month the Department
14 shall pay into the Local Government Tax Fund, a special fund
15 in the State treasury which is hereby created, the net
16 revenue realized for the preceding month from the 1% tax on
17 sales of food for human consumption which is to be consumed
18 off the premises where it is sold (other than alcoholic
19 beverages, soft drinks and food which has been prepared for
20 immediate consumption) and prescription and nonprescription
21 medicines, drugs, medical appliances and insulin, urine
22 testing materials, syringes and needles used by diabetics.
23 Beginning January 1, 1990, each month the Department
24 shall pay into the County and Mass Transit District Fund, a
25 special fund in the State treasury which is hereby created,
26 4% of the net revenue realized for the preceding month from
27 the 6.25% general rate.
28 Beginning August 1, 2000, each month the Department shall
29 pay into the County and Mass Transit District Fund 20% of the
30 net revenue realized for the preceding month from the 1.25%
31 rate on the selling price of motor fuel and gasohol.
32 Beginning January 1, 1990, each month the Department
33 shall pay into the Local Government Tax Fund 16% of the net
34 revenue realized for the preceding month from the 6.25%
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1 general rate on the selling price of tangible personal
2 property.
3 Beginning August 1, 2000, each month the Department shall
4 pay into the Local Government Tax Fund 80% of the net revenue
5 realized for the preceding month from the 1.25% rate on the
6 selling price of motor fuel and gasohol.
7 Beginning February 1, 2001, each month the Department
8 shall pay into the General Obligation Bond Retirement and
9 Interest Fund 80% of the net revenue realized for the
10 preceding month from the 6.25% general rate on the selling
11 price of coal until the Bureau of the Budget certifies to the
12 Department that the amount that will be necessary to finance
13 the principal of, interest on, and premium, if any, on the
14 $500,000,000 in additional general obligation bonds
15 authorized to be issued under this amendatory Act of the 91st
16 General Assembly for coal development has been paid into that
17 Fund.
18 Of the remainder of the moneys received by the Department
19 pursuant to this Act, (a) 1.75% thereof shall be paid into
20 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
21 and on and after July 1, 1989, 3.8% thereof shall be paid
22 into the Build Illinois Fund; provided, however, that if in
23 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
24 as the case may be, of the moneys received by the Department
25 and required to be paid into the Build Illinois Fund pursuant
26 to this Act, Section 9 of the Use Tax Act, Section 9 of the
27 Service Use Tax Act, and Section 9 of the Service Occupation
28 Tax Act, such Acts being hereinafter called the "Tax Acts"
29 and such aggregate of 2.2% or 3.8%, as the case may be, of
30 moneys being hereinafter called the "Tax Act Amount", and (2)
31 the amount transferred to the Build Illinois Fund from the
32 State and Local Sales Tax Reform Fund shall be less than the
33 Annual Specified Amount (as hereinafter defined), an amount
34 equal to the difference shall be immediately paid into the
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1 Build Illinois Fund from other moneys received by the
2 Department pursuant to the Tax Acts; the "Annual Specified
3 Amount" means the amounts specified below for fiscal years
4 1986 through 1993:
5 Fiscal Year Annual Specified Amount
6 1986 $54,800,000
7 1987 $76,650,000
8 1988 $80,480,000
9 1989 $88,510,000
10 1990 $115,330,000
11 1991 $145,470,000
12 1992 $182,730,000
13 1993 $206,520,000;
14 and means the Certified Annual Debt Service Requirement (as
15 defined in Section 13 of the Build Illinois Bond Act) or the
16 Tax Act Amount, whichever is greater, for fiscal year 1994
17 and each fiscal year thereafter; and further provided, that
18 if on the last business day of any month the sum of (1) the
19 Tax Act Amount required to be deposited into the Build
20 Illinois Bond Account in the Build Illinois Fund during such
21 month and (2) the amount transferred to the Build Illinois
22 Fund from the State and Local Sales Tax Reform Fund shall
23 have been less than 1/12 of the Annual Specified Amount, an
24 amount equal to the difference shall be immediately paid into
25 the Build Illinois Fund from other moneys received by the
26 Department pursuant to the Tax Acts; and, further provided,
27 that in no event shall the payments required under the
28 preceding proviso result in aggregate payments into the Build
29 Illinois Fund pursuant to this clause (b) for any fiscal year
30 in excess of the greater of (i) the Tax Act Amount or (ii)
31 the Annual Specified Amount for such fiscal year. The
32 amounts payable into the Build Illinois Fund under clause (b)
33 of the first sentence in this paragraph shall be payable only
34 until such time as the aggregate amount on deposit under each
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1 trust indenture securing Bonds issued and outstanding
2 pursuant to the Build Illinois Bond Act is sufficient, taking
3 into account any future investment income, to fully provide,
4 in accordance with such indenture, for the defeasance of or
5 the payment of the principal of, premium, if any, and
6 interest on the Bonds secured by such indenture and on any
7 Bonds expected to be issued thereafter and all fees and costs
8 payable with respect thereto, all as certified by the
9 Director of the Bureau of the Budget. If on the last
10 business day of any month in which Bonds are outstanding
11 pursuant to the Build Illinois Bond Act, the aggregate of
12 moneys deposited in the Build Illinois Bond Account in the
13 Build Illinois Fund in such month shall be less than the
14 amount required to be transferred in such month from the
15 Build Illinois Bond Account to the Build Illinois Bond
16 Retirement and Interest Fund pursuant to Section 13 of the
17 Build Illinois Bond Act, an amount equal to such deficiency
18 shall be immediately paid from other moneys received by the
19 Department pursuant to the Tax Acts to the Build Illinois
20 Fund; provided, however, that any amounts paid to the Build
21 Illinois Fund in any fiscal year pursuant to this sentence
22 shall be deemed to constitute payments pursuant to clause (b)
23 of the first sentence of this paragraph and shall reduce the
24 amount otherwise payable for such fiscal year pursuant to
25 that clause (b). The moneys received by the Department
26 pursuant to this Act and required to be deposited into the
27 Build Illinois Fund are subject to the pledge, claim and
28 charge set forth in Section 12 of the Build Illinois Bond
29 Act.
30 Subject to payment of amounts into the Build Illinois
31 Fund as provided in the preceding paragraph or in any
32 amendment thereto hereafter enacted, the following specified
33 monthly installment of the amount requested in the
34 certificate of the Chairman of the Metropolitan Pier and
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1 Exposition Authority provided under Section 8.25f of the
2 State Finance Act, but not in excess of sums designated as
3 "Total Deposit", shall be deposited in the aggregate from
4 collections under Section 9 of the Use Tax Act, Section 9 of
5 the Service Use Tax Act, Section 9 of the Service Occupation
6 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
7 into the McCormick Place Expansion Project Fund in the
8 specified fiscal years.
9 Fiscal Year Total Deposit
10 1993 $0
11 1994 53,000,000
12 1995 58,000,000
13 1996 61,000,000
14 1997 64,000,000
15 1998 68,000,000
16 1999 71,000,000
17 2000 75,000,000
18 2001 80,000,000
19 2002 84,000,000
20 2003 89,000,000
21 2004 93,000,000
22 2005 97,000,000
23 2006 102,000,000
24 2007 108,000,000
25 2008 115,000,000
26 2009 120,000,000
27 2010 126,000,000
28 2011 132,000,000
29 2012 138,000,000
30 2013 and 145,000,000
31 each fiscal year
32 thereafter that bonds
33 are outstanding under
34 Section 13.2 of the
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1 Metropolitan Pier and
2 Exposition Authority
3 Act, but not after fiscal year 2029.
4 Beginning July 20, 1993 and in each month of each fiscal
5 year thereafter, one-eighth of the amount requested in the
6 certificate of the Chairman of the Metropolitan Pier and
7 Exposition Authority for that fiscal year, less the amount
8 deposited into the McCormick Place Expansion Project Fund by
9 the State Treasurer in the respective month under subsection
10 (g) of Section 13 of the Metropolitan Pier and Exposition
11 Authority Act, plus cumulative deficiencies in the deposits
12 required under this Section for previous months and years,
13 shall be deposited into the McCormick Place Expansion Project
14 Fund, until the full amount requested for the fiscal year,
15 but not in excess of the amount specified above as "Total
16 Deposit", has been deposited.
17 Subject to payment of amounts into the Build Illinois
18 Fund and the McCormick Place Expansion Project Fund pursuant
19 to the preceding paragraphs or in any amendment thereto
20 hereafter enacted, each month the Department shall pay into
21 the Local Government Distributive Fund 0.4% of the net
22 revenue realized for the preceding month from the 5% general
23 rate or 0.4% of 80% of the net revenue realized for the
24 preceding month from the 6.25% general rate, as the case may
25 be, on the selling price of tangible personal property which
26 amount shall, subject to appropriation, be distributed as
27 provided in Section 2 of the State Revenue Sharing Act. No
28 payments or distributions pursuant to this paragraph shall be
29 made if the tax imposed by this Act on photoprocessing
30 products is declared unconstitutional, or if the proceeds
31 from such tax are unavailable for distribution because of
32 litigation.
33 Subject to payment of amounts into the Build Illinois
34 Fund, the McCormick Place Expansion Project to the preceding
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1 paragraphs or in any amendments thereto hereafter enacted,
2 beginning July 1, 1993, the Department shall each month pay
3 into the Illinois Tax Increment Fund 0.27% of 80% of the net
4 revenue realized for the preceding month from the 6.25%
5 general rate on the selling price of tangible personal
6 property.
7 Of the remainder of the moneys received by the Department
8 pursuant to this Act, 75% thereof shall be paid into the
9 State Treasury and 25% shall be reserved in a special account
10 and used only for the transfer to the Common School Fund as
11 part of the monthly transfer from the General Revenue Fund in
12 accordance with Section 8a of the State Finance Act.
13 The Department may, upon separate written notice to a
14 taxpayer, require the taxpayer to prepare and file with the
15 Department on a form prescribed by the Department within not
16 less than 60 days after receipt of the notice an annual
17 information return for the tax year specified in the notice.
18 Such annual return to the Department shall include a
19 statement of gross receipts as shown by the retailer's last
20 Federal income tax return. If the total receipts of the
21 business as reported in the Federal income tax return do not
22 agree with the gross receipts reported to the Department of
23 Revenue for the same period, the retailer shall attach to his
24 annual return a schedule showing a reconciliation of the 2
25 amounts and the reasons for the difference. The retailer's
26 annual return to the Department shall also disclose the cost
27 of goods sold by the retailer during the year covered by such
28 return, opening and closing inventories of such goods for
29 such year, costs of goods used from stock or taken from stock
30 and given away by the retailer during such year, payroll
31 information of the retailer's business during such year and
32 any additional reasonable information which the Department
33 deems would be helpful in determining the accuracy of the
34 monthly, quarterly or annual returns filed by such retailer
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1 as provided for in this Section.
2 If the annual information return required by this Section
3 is not filed when and as required, the taxpayer shall be
4 liable as follows:
5 (i) Until January 1, 1994, the taxpayer shall be
6 liable for a penalty equal to 1/6 of 1% of the tax due
7 from such taxpayer under this Act during the period to be
8 covered by the annual return for each month or fraction
9 of a month until such return is filed as required, the
10 penalty to be assessed and collected in the same manner
11 as any other penalty provided for in this Act.
12 (ii) On and after January 1, 1994, the taxpayer
13 shall be liable for a penalty as described in Section 3-4
14 of the Uniform Penalty and Interest Act.
15 The chief executive officer, proprietor, owner or highest
16 ranking manager shall sign the annual return to certify the
17 accuracy of the information contained therein. Any person
18 who willfully signs the annual return containing false or
19 inaccurate information shall be guilty of perjury and
20 punished accordingly. The annual return form prescribed by
21 the Department shall include a warning that the person
22 signing the return may be liable for perjury.
23 The provisions of this Section concerning the filing of
24 an annual information return do not apply to a retailer who
25 is not required to file an income tax return with the United
26 States Government.
27 As soon as possible after the first day of each month,
28 upon certification of the Department of Revenue, the
29 Comptroller shall order transferred and the Treasurer shall
30 transfer from the General Revenue Fund to the Motor Fuel Tax
31 Fund an amount equal to 1.7% of 80% of the net revenue
32 realized under this Act for the second preceding month.
33 Beginning April 1, 2000, this transfer is no longer required
34 and shall not be made.
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1 Net revenue realized for a month shall be the revenue
2 collected by the State pursuant to this Act, less the amount
3 paid out during that month as refunds to taxpayers for
4 overpayment of liability.
5 For greater simplicity of administration, manufacturers,
6 importers and wholesalers whose products are sold at retail
7 in Illinois by numerous retailers, and who wish to do so, may
8 assume the responsibility for accounting and paying to the
9 Department all tax accruing under this Act with respect to
10 such sales, if the retailers who are affected do not make
11 written objection to the Department to this arrangement.
12 Any person who promotes, organizes, provides retail
13 selling space for concessionaires or other types of sellers
14 at the Illinois State Fair, DuQuoin State Fair, county fairs,
15 local fairs, art shows, flea markets and similar exhibitions
16 or events, including any transient merchant as defined by
17 Section 2 of the Transient Merchant Act of 1987, is required
18 to file a report with the Department providing the name of
19 the merchant's business, the name of the person or persons
20 engaged in merchant's business, the permanent address and
21 Illinois Retailers Occupation Tax Registration Number of the
22 merchant, the dates and location of the event and other
23 reasonable information that the Department may require. The
24 report must be filed not later than the 20th day of the month
25 next following the month during which the event with retail
26 sales was held. Any person who fails to file a report
27 required by this Section commits a business offense and is
28 subject to a fine not to exceed $250.
29 Any person engaged in the business of selling tangible
30 personal property at retail as a concessionaire or other type
31 of seller at the Illinois State Fair, county fairs, art
32 shows, flea markets and similar exhibitions or events, or any
33 transient merchants, as defined by Section 2 of the Transient
34 Merchant Act of 1987, may be required to make a daily report
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1 of the amount of such sales to the Department and to make a
2 daily payment of the full amount of tax due. The Department
3 shall impose this requirement when it finds that there is a
4 significant risk of loss of revenue to the State at such an
5 exhibition or event. Such a finding shall be based on
6 evidence that a substantial number of concessionaires or
7 other sellers who are not residents of Illinois will be
8 engaging in the business of selling tangible personal
9 property at retail at the exhibition or event, or other
10 evidence of a significant risk of loss of revenue to the
11 State. The Department shall notify concessionaires and other
12 sellers affected by the imposition of this requirement. In
13 the absence of notification by the Department, the
14 concessionaires and other sellers shall file their returns as
15 otherwise required in this Section.
16 (Source: P.A. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
17 91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
18 7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00; 91-901,
19 eff. 1-1-01; revised 8-30-00.)
20 Section 99. Effective date. This Act takes effect
21 January 1, 2001.
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1 INDEX
2 Statutes amended in order of appearance
3 New Act
4 20 ILCS 1110/6 from Ch. 96 1/2, par. 4106
5 30 ILCS 105/5.541 new
6 30 ILCS 330/2 from Ch. 127, par. 652
7 30 ILCS 330/7 from Ch. 127, par. 657
8 35 ILCS 105/9 from Ch. 120, par. 439.9
9 35 ILCS 110/9 from Ch. 120, par. 439.39
10 35 ILCS 115/9 from Ch. 120, par. 439.109
11 35 ILCS 120/3 from Ch. 120, par. 442